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Page 1
Perbankan
Jadi Lebih
Simpel
2022 Laporan Tahunan
Annual Report
PT Bank Neo Commerce Tbk
Page 2
Tentang Laporan Tahunan 2022 About Annual Report 2022 Selamat datang pada Laporan Tahunan PT Bank Welcome to the Annual Report of PT Bank Neo Commerce Neo Commerce Tbk. tahun buku 2022 dengan tema Tbk. for the 2022 fiscal year with the theme “Making “Perbankan Jadi Lebih Simpel”. Tema tersebut dipilih the Banking System Way Simple”. The theme was berdasarkan analisis dan kajian yang mendalam chosen based on in-depth analysis and studies based berdasarkan fakta dan perkembangan bisnis PT Bank on facts and business developments of PT Bank Neo Neo Commerce Tbk. sepanjang 2022 serta masa depan Commerce Tbk. throughout 2022 as well as the future keberlanjutan bisnis PT Bank Neo Commerce Tbk. business continuity of PT Bank Neo Commerce Tbk. Laporan Tahunan PT Bank Neo Commerce Tbk. The Annual Report of PT Bank Neo Commerce Tbk. diterbitkan untuk meningkatkan keterbukaan is intended to increase information disclosure within informasi dalam lingkup internal kepada pemegang the internal scope to shareholders, stakeholders and saham serta para pemangku kepentingan dan related authorities. This Annual Report is a source of otoritas terkait. Laporan Tahunan ini menjadi sumber comprehensive documentation containing information dokumentasi komprehensif yang berisikan informasi on the performance of PT Bank Neo Commerce Tbk. in kinerja PT Bank Neo Commerce Tbk. dalam setahun. a year. Penyebutan satuan mata uang “Rupiah” atau IDR The currency unit “Rupiah” or IDR refers to the official merujuk pada mata uang resmi Republik Indonesia, currency of the Republic of Indonesia, while “US sedangkan “Dollar AS” atau USD merujuk pada Dollars” or USD refers to the official currency of the mata uang resmi Amerika Serikat. Semua informasi United States. All financial information is presented keuangan disajikan dalam mata uang Rupiah sesuai in Rupiah in accordance with Indonesian Financial dengan Standar Akuntasi Keuangan Indonesia. Accounting Standards. Laporan tahunan ini memuat kata “Perseroan” yang This annual report contains the word “Company,” didefinisikan sebagai PT Bank Neo Commerce Tbk. which refers to PT Bank Neo Commerce Tbk. who run yang menjalankan usaha di bidang perbankan. a business in the banking sector. The words “we” and Adakalanya kata “kami” dan “Perseroan” digunakan “the Company” are sometimes used on the grounds of atas dasar kemudahan untuk menyebut PT Bank Neo convenience to refer to PT Bank Neo Commerce Tbk. Commerce Tbk. secara umum. in general. Sanggahan dan Batasan Tanggung Jawab Disclaimer and Responsibility Boundaries Laporan tahunan ini memuat pernyataan kondisi keuangan, hasil This annual report contains statements of financial condition, operasi, proyeksi, rencana, strategi, kebijakan, serta tujuan PT operating results, projections, plans, strategies, policies and objectives Bank Neo Commerce Tbk., yang digolongkan sebagai pernyataan of PT Bank Neo Commerce Tbk., which are classified as forward- ke depan dalam pelaksanaan perundang-undangan yang berlaku, looking statements in the implementation of applicable laws, except kecuali hal-hal yang bersifat historis. Pernyataan-pernyataan tersebut for historical matters. These statements have prospects of risk, memiliki prospek risiko, ketidakpastian, serta dapat mengakibatkan uncertainty, and may result in actual developments that are materially perkembangan aktual secara material berbeda dari yang dilaporkan. different from those reported. Pernyataan-pernyataan prospektif dalam Laporan Tahunan ini dibuat Prospective statements in this Annual Report are made based on berdasarkan berbagai asumsi mengenai kondisi terkini dan kondisi various assumptions regarding the current and future conditions of mendatang PT Bank Neo Commerce Tbk. serta lingkungan bisnis PT Bank Neo Commerce Tbk. as well as the business environment, in di mana Perseroan menjalankan kegiatan usaha. Pernyataan yang which the Company carries out its business activities. The statements terdapat di Laporan Tahunan ini bukan menjadi jaminan kinerja di in this Annual Report are not a guarantee of future performance, masa yang akan datang, karena hasil sebenarnya di masa depan because actual results in the future may differ because they may dapat berbeda karena dapat dipengaruhi oleh beberapa faktor di luar be influenced by several factors beyond the control of PT Bank Neo kendali PT Bank Neo Commerce Tbk. Commerce Tbk.
Page 3
Sekapur Sirih
Preface
Sejalan dengan peningkatan transaksi digital As digital banking transactions continue to increase, the
perbankan, Perseroan senantiasa memastikan bahwa Company always ensures that customer information and
informasi nasabah dan transaksi finansial lebih simple financial transactions are simpler and more efficient. The
dan efisien. Perseroan senantiasa berkomitmen Company is always committed to developing technology
melakukan pengembangan teknologi dan inovasi and innovation in order to provide the best service
dalam rangka memberikan layanan terbaik kepada to all customers. The Company has taken a number
seluruh nasabah. Sejumlah langkah penting telah of important initiatives in 2022, including launching
dilakukan Perseroan di tahun 2022, antara lain adalah Products and Services to support the expansion of a
meluncurkan Produk dan Layanan untuk menunjang wider market segment, including developing mobile
perluasan segmen pasar yang lebih luas, meliputi banking products with more complete features, and
pengembangan produk mobile banking dengan launching Corporate Internet banking products for the
fitur yang lebih lengkap, hingga peluncuran produk corporate customer segment.
Corporate Internet banking bagi segmen nasabah
korporasi.
Perseroan juga telah melakukan beberapa The Company has also carried out several developments
pengembangan fitur dan produk serta layanan in features and digital products and services to allow the
digital untuk semakin memudahkan nasabah dalam customers to perform transactions and manage finances,
melakukan berbagai transaksi dan pengelolaan which include payment features using the Quick Respond
keuangan, yaitu antara lain fitur pembayaran Code Indonesian Standard (QRIS), connecting with the
menggunakan Quick Respond Code Indonesian Standard BI Fast service, digital investment services through Neo
(QRIS), terkoneksinya dengan layanan BI Fast, Layanan Gold, digital loan products through Neo Pinjam, and
Investasi digital melalui Neo Emas, produk pinjaman term savings products or Neo Wish, and so on.
digital melalui Neo Pinjam, dan produk tabungan
berjangka atau Neo Wish, lain sebagainya.
Perbankan
Jadi Lebih
Simpel
PT Bank Neo Commerce Tbk
Page 4
Daftar Isi
Table of Content
Kronologi Pencatatan Saham 76 Informasi Material terkait Investasi, 150
Kilas Kinerja Share Listing Chronology Ekspansi, Divestasi, Penggabungan/
Performance Highlight Lembaga dan Profesi Penunjang 81 Peleburan Usaha, Akuisisi, dan
Perusahaan Restrukturisasi Utang/Modal
Ikhtisar Data Keuangan Penting 6 Company Supporting Institution and Material Information related to
Key Financial Highlights Profession Investment, Expansion, Divestment,
Ikhtisar Operasional 12 Informasi pada Situs Web Perusahaan 82 Business Merger/Consolidation,
Operational Highlight Information on the Company Website Acquisition, and Debt/Capital
Ikhtisar Saham 12 Penghargaan dan Sertifikasi 83 Restructuring
Stock Highlight Awards and Certifications Kebijakan Transaksi Afiliasi dan 150
Kilas Peristiwa 2022 15 Benturan Kepentingan
Events in 2022 Affiliate Transaction Policy and Conflict
Tinjauan of Interest
Kebijakan dan Pembagian Dividen 155
Laporan Manajemen Pendukung Bisnis Dividend Policy and Distribution
Business Support Review Realisasi Penggunaan Dana Hasil 156
Management Report Penawaran Umum
Pengelolaan Sumber Daya Manusia 88 Realization of Proceeds from Public
Laporan Dewan Komisaris 23
Human Resource Management Offering
Board of Commissioners Report
Teknologi Informasi 103 Kontribusi terhadap Negara 160
Laporan Direksi 31
Information Technology Contribution to the Nation
Board of Directors Report
Informasi tentang Program Kepemilikan 161
Saham oleh Karyawan dan/atau
Profil Perusahaan Analisis dan Manajemen (ESOP/MSOP)
Information on the Employee and/
Company Profile Pembahasan or Management Share Ownership
Identitas Perusahaan 44
Manajemen Program (ESOP/MSOP)
Perbandingan antara Target dengan 161
Corporate Identity Management Analysis and
Realisasi Kinerja
Sejarah Singkat Perusahaan 45 Discussion Comparison between Targets and
Brief History of Company Performance Realization
Tinjauan Makroekonomi 112
Visi, Misi, dan Tata Nilai Perusahaan 47 Perbandingan antara Realisasi dan 164
Macroeconomic Overview
Vision, Mission, and Corporate Value Proyeksi Tahun 2023
Tinjauan Makro Segmen Industri 115
Kegiatan dan Bidang Usaha 48 Comparison of Realization and
Industry Segment Macro Overview
Business Activities and Line of Business Projection in 2023
Tinjauan Operasi Per Segmen Usaha 118
Produk dan Layanan 49 Prospek Usaha 166
Overview of Operations per Business
Products and Services Business Prospect
Segment
Jejak Langkah 54 Aspek Pemasaran 169
Kinerja Keuangan Komprehensif 127
Milestones Marketing Aspect
Comprehensive Financial Performance
Wilayah Operasional 56 Perubahan Ketentuan Peraturan 172
Kemampuan Membayar Utang 141
Operational Area Perundang-Undangan
Debt Paying Abilities
Keanggotaan dalam Asosiasi 58 Changes to Legislation Provisions 174
Tingkat Kolektibilitas Piutang 144
Membership in Association Perubahan Kebijakan Akuntansi
Collectibility of Receivables
Informasi Alamat Kantor Pusat, Cabang, 59 Changes in Accounting Policy 176
Struktur Modal dan Kebijakan 145
dan Lainnya Informasi Kelangsungan Usaha
Manajemen atas Struktur Modal
Information on Location of Head Office, Information on Business Continuity
Capital Structure and Capital
Branch Office, and Others
Management Policy
Struktur Organisasi 62
Ikatan Material untuk Investasi 147
Organizational Structure
Profil Dewan Komisaris 64
Barang Modal Permodalan &
Board of Commissioners Profile
Material Commitment for Capital Goods
Investment
Manajemen Risiko
Profil Direksi 68
Realisasi Investasi Barang Modal 147 Capitalization & Risk
Board of Directors Profile
Capital Goods Investment Management
Pejabat Eksekutif 72
Informasi dan Fakta Material yang 149
Executive Officer Permodalan 180
Terjadi setelah Tanggal Pelaporan
Informasi Pemegang Saham 73 Capitalization
Material Information and Facts
Information on Shareholders Pengungkapan Eksposur Risiko dan 182
Occurring After the Reporting Date
Struktur Grup 75 Penerapan Manajemen Risiko
Informasi Material terkait Investasi,
Group Structure Disclosure of Risk Exposure and
Implementation of Risk Management
Page 5
Informasi Buy Back Shares & Obligasi, 403 Informasi Kegiatan atau Wilayah 455
Tata Kelola serta Penambahan Modal melalui Operasional yang Menghasilkan
Perusahaan Right Issue Dampak Positif dan Dampak Negatif
Information on Buy Back Shares & Terhadap Masyarakat
Corporate Governance
Bonds, and Additional Capital through Information on Activities or Operational
Komitmen terhadap Penerapan Tata 280 Right Issue Areas that Produce Positive and
Kelola Perusahaan yang Baik Akses Informasi dan Data Perseroan 404 Negative Impacts on Society
Commitment to Good Corporate Access to Company Information and Produk dan/atau Jasa Keuangan 460
Governance Implementation Data Berkelanjutan
Prinsip Tata Kelola Perusahaan 281 Penerapan Pedoman Tata Kelola 405 Sustainable Financial Products And/Or
Corporate Governance Principles Perusahaan Terbuka Services
Landasan Hukum Kebijakan Tata Kelola 287 Implementation of Public Company Lembar Umpan Balik 464
Legal Basis of the Governance Policy Governance Guideline Feedback Sheet
Struktur Tata Kelola Perseroan 290 Daftar Pengungkapan Sesuai POJK 51/
Corporate Governance Structure POJK.03/2017
Pemegang Saham 291 Tanggung List of Disclosures According to
Regulation of Financial Services
Shareholders
Rapat Umum Pemegang Saham (RUPS) 293
Jawab Sosial dan Authority No. 51/ POJK.03/2017
General Meeting of Shareholders Lingkungan Surat Pernyataan Anggota Dewan 469
Dewan Komisaris 325 Komisaris dan Anggota Direksi tentang
Social and Environmental Tanggung Jawab atas Laporan Tahunan
Board of Commissioners
Responsibilities dan Laporan Keberlanjutan 2022
Direksi 339
Board of Directors PT Bank Neo Commerce Tbk
Prinsip Dasar dan Komitmen 412
Remunerasi Dewan Komisaris dan 353 Responsibility Statement of Board
Basic Principles and Commitment
Direksi of Commissioners and Board of
Pernyataan bahwa Ulasan Lengkap 413
Remuneration for Board of Directors for 2022 Annual Report and
Mengenai Kegiatan TJSL Diungkapkan
Commissioners and Board of Directors Sustainability Report of PT Bank Neo
pada Laporan Keberlanjutan
Organ Pendukung Dewan Komisaris 355 Commerce Tbk
Statement of Full Review of TJSL
Supporting Organs for the Board of Activities Disclosed in the Sustainability
Commissioners Report
Sekretaris Perusahaan 370 Laporan
Corporate Secretary
Penanganan Benturan Kepentingan 374
Keuangan
Handling Conflict of Interest Laporan Financial Statements
Penerapan Fungsi Kepatuhan, Audit 376 Keberlanjutan Laporan keuangan tanggal 31 471
Internal dan Audit Eksternal
Sustainability Report Desember 2022 dan untuk tahun yang
Implementation of Compliance, Internal
Audit, and External Audit Functions berakhir pada tanggal tersebut beserta
Tentang Laporan Keberlanjutan 416
Audit Eksternal 392 laporan auditor independen
About Sustainability Report
External Audit Financial statements as of December
Strategi Keberlanjutan 418
Penerapan Manajemen Risiko 394 31, 2021 and for the year then ended
Sustainability Strategy
Termasuk Sistem Pengendalian Intern with independent auditors’ report
Ikhtisar Aspek Keberlanjutan 426
Risk Management Implementation Sustainability Aspect Highlight
Including Internal Control System Tata Kelola Keberlanjutan 428
Kode Etik 397 Sustainability Governance
Code of Conduct Membangun Budaya Keberlanjutan 435
Penyediaan Dana kepada Pihak 399 Establishing Sustainability Culture
Terkait dan Penyediaan Dana Besar Kinerja Ekonomi 436
Provision of Funds to Related Parties Economic Performance
and Provision of Large Funds Kinerja Lingkungan Hidup 438
Penerapan Strategi Anti Fraud 400 Environmental Performance
& Pelaporan Pelanggaran Aspek Sosial 446
(Whistleblowing System) Social Aspect
Implementation of Anti-Fraud Strategy Perseroan Hadir Bagi Karyawan 447
& Whistleblowing System The Company For Employee
Permasalahan Hukum yang Dihadapi 403
Perseroan di Tahun 2022
Legal Issues the Company Faced in
2022
Page 6
01
Kilas Kinerja
Performance Highlight
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 7
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 8
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Ikhtisar Data Keuangan Penting
Key Financial Highlights
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
dalam jutaan Rupiah
in million Rupiah
Uraian
2022 2021 2020 2019 2018
Description
Pendapatan Bunga 2.161.809 665.651 435.201 532.495 589.663
Interest Income
Beban Bunga (713.152) (350.561) (276.970) (316.397) (303.322)
Interest Expense
Pendapatan Bunga Bersih 1.448.657 315.090 158.231 216.098 286.341
Net Interest Income
Pendapatan Operasional Lainnya 455.237 128.902 86.782 182.626 13.437
Other Operating Income
Beban Operasional (2.688.896) (1.429.278) (227.881) (378.992) (438.307)
Operating Expenses
(Rugi)/Laba Operasional (785.002) (985.286) 17.132 19.733 (138.529)
(Loss)/Profit from Operations
(Beban)/Pendapatan Non-Operasional (940) (5.134) (1.305) (1.874) 204
Non-Operating (Expenses)/Income
(Rugi)/Laba Sebelum Pajak Penghasilan (785.942) (990.420) 15.827 17.859 (138.325)
(Loss)/Profit Before Income Tax
(Beban)/Manfaat Pajak Penghasilan (3.117) 4.131 44 (1.856) 1.337
Income Tax (Expenses)/ Benefit
(Rugi)/Laba Bersih Tahun Berjalan (789.059) (986.289) 15.871 16.003 (136.988)
Net (Loss)/Profit for the Current Year
(Rugi)/Komprehensif Lain, Bersih Setelah Pajak (55.851) 4.049 13.307 3.083 333
Other Comprehensive (Loss)/Income, Net After Tax
Jumlah (Rugi)/Laba Komprehensif (844.910) (982.240) 29.178 19.086 (136.655)
Total Comprehensive (Loss)/Income
(Rugi)/Laba Per Saham (dalam nilai penuh) (83,75) (114,07) 2,70 2,97 (27,23)
(Loss)/Earnings per Share (in full amount)
6 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 9
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pendapatan Bunga Bersih (Rugi)/Laba Bersih Tahun Berjalan
Net Interest Income Net (Loss)/Profit for the Current Year
(Rp juta/IDR million) (Rp juta/IDR million)
16.003 15.871
1.448.657
-136.988
286.341 315.090 -789.059
216.098
158.231
-986.289
2018 2019 2020 2021 2022 2018 2019 2020 2021 2022
Jumlah (Rugi)/Laba Komprehensif (Rugi)/Laba Per Saham
Total Comprehensive (Loss)/Income (Loss)/Earnings per Share
(Rp juta/IDR million) (Rp juta/IDR million)
19.086 29.178 2,97 2,70
-136.655
-27,23
-83,75
-114,07
-844.910
-982.240
2018 2019 2020 2021 2022 2018 2019 2020 2021 2022
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 7
Page 10
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Laporan Posisi Keuangan
Statement of Financial Position
dalam jutaan Rupiah
in million Rupiah
Uraian
2022 2021 2020 2019 2018
Description
Aset
Assets
Aset Produktif 17.199.281 9.769.337 4.909.551 4.559.479 4.298.097
Productive Assets
Kredit yang Diberikan – Bruto 10.244.251 4.275.500 3.665.339 3.828.786 3.941.860
Loans – Gross
Aset Treasury 6.698.884 5.179.383 1.078.322 642.256 297.218
Treasury Assets
Jumlah Aset 19.694.280 11.337.809 5.421.324 5.123.734 4.533.729
Total Assets
Liabilitas & Ekuitas
Liabilities & Equity
Simpanan Nasabah 14.450.498 8.124.417 3.943.471 4.066.491 3.661.401
Deposits from Customers
Giro 1.094.324 684.822 369.454 192.725 181.202
Current Accounts
Tabungan 3.034.198 942.670 149.076 183.862 225.229
Savings
Deposito Berjangka dan Deposito On Call 10.321.976 6.496.925 3.424.941 3.689.904 3.254.970
Time Deposit and Deposit On Call
Simpanan dari Bank Lain 287.665 40.030 320.734 83.699 221.863
Deposits from Other Banks
Jumlah Liabilitas 15.949.690 8.447.982 4.300.705 4.177.951 3.933.344
Total Liabilities
Jumlah Ekuitas 3.744.590 2.889.827 1.120.619 945.783 600.385
Total Equity
Jumlah Liabilitas dan Ekuitas 19.694.280 11.337.809 5.421.324 5.123.735 4.533.729
Total Liabilities and Equity
8 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 11
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Jumlah Aset Jumlah Liabilitas
Total Assets Total Liabilities
(Rp juta/IDR million) (Rp juta/IDR million)
19.694.280 15.949.690
11.337.809
8.447.982
4.533.729 5.123.734 5.421.324 3.933.344 4.177.951 4.300.705
2018 2019 2020 2021 2022 2018 2019 2020 2021 2022
Jumlah Ekuitas
Total Equity
(Rp juta/IDR million)
3.744.590
2.889.827
1.120.619
945.783
600.385
2018 2019 2020 2021 2022
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 9
Page 12
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Laporan Arus Kas
Statement of Cash Flows
dalam jutaan Rupiah
in million Rupiah
Uraian
2022 2021 2020 2019 2018
Description
Arus Kas dari Aktivitas Operasi 3.084.922 369.320 (151.654) (308.824) (363.572)
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (2.558.191) (1.051.073) (18.769) (10.746) (5.456)
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan 1.665.458 2.730.348 150.157 325.634 60.379
Cash Flows from Financing Activities
Kenaikan/(Penurunan) Bersih Kas dan Setara Kas 2.192.189 2.048.595 (20.266) 6.063 (308.648)
Net Increase/ (Decrease) in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 2.397.672 349.077 369.344 363.281 671.929
Cash and Cash Equivalents in the Beginning of the Year
Kas dan Setara Kas Akhir Tahun 4.589.861 2.397.672 349.078 369.344 363.281
Cash and Cash Equivalents in the End of the Year
Rasio-Rasio Keuangan
Financial Ratio
dalam %
in %
Uraian
2022 2021 2020 2019 2018
Description
Imbal Hasil terhadap Aset (ROA) -5,20 -13,71 0,34 0,37 -2,83
Return of Assets (ROA)
Imbal Hasil terhadap Ekuitas (ROE) -32,67 -84,61 1,62 2,27 -22,73
Return of Equity (ROE)
Marjin Pendapatan Bunga Bersih (NIM) 13,83 5,15 4,03 4,86 5,99
Net Interest Margin (NIM)
Rasio Kecukupan Modal (KPMM) 36,79 55,49 32,78 29,35 19,47
Minimum Capital Adequacy Ratio (KPMM)
Rasio Kredit Bermasalah – Bruto 2,56 1,75 4,05 4,32 15,75
Non Performing Loan (NPL) – Gross
Rasio Kredit Bermasalah – Neto 2,05 1,19 2,67 1,63 9,92
Non Performing Loan (NPL) – Net
Biaya Operasional terhadap Pendapatan Operasional 127,28 224,01 96,71 97,24 122,97
(BOPO)
Operating Expense to Operating Income (BOPO)
Kredit yang Diberikan kepada Simpanan Nasabah (LFR) 73,21 56,73 92,95 94,14 107,66
Loan to Funding Ratio (LFR)
Giro Wajib Minimum (GWM) Rupiah 7,98 3,53 3,13 6,04 6,55
Minimum Reserve Requirement (MRR) Rupiah
Rasio Liabilitas terhadap Ekuitas (DER) 425,94 292,34 383,78 441,75 655,14
Debt to Equity Ratio (DER)
Rasio Liabilitas terhadap Aset (DAR) 80,99 74,51 79,33 81,54 86,76
Debt to Assets Ratio (DAR)
10 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 13
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
NIM
NIM
(%)
13,83%
5,99%
4,86% 5,15%
4,03%
2018 2019 2020 2021 2022
KPMM NPL – Neto
KPMM NPL – Net
(%) (%)
55,49%
9,92%
36,79%
32,78%
29,35%
19,47%
2,67%
1,63% 2,05%
1,19%
2018 2019 2020 2021 2022 2018 2019 2020 2021 2022
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 11
Page 14
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Ikhtisar Operasional
Operational Highlight
Uraian
2022 2021 2020 2019 2018
Description
Jumlah Karyawan 1.016 641 553 571 660
Total Employees
Jumlah Kantor 21 21 31 32 30
Total Office Channeling
Jumlah ATM 10 11 15 13 11
Total ATM
Ikhtisar Saham
Stock Highlight
Kinerja Saham
Stock Performance
Kode Saham/Stock Code : BBYB
Bursa Perdagangan Saham/Stock Exchange : Bursa Efek Indonesia (BEI)/Indonesia Stock Exchange (IDX)
Tanggal Pencatatan/Listing Date : 13 Januari 2015/January 13, 2015
Harga IPO/IPO Price : Rp155/IDR155
Harga Saham
Peredaran Saham
Share Price
Stock Circulation
(Rp/IDR) Jumlah Saham Kapitalisasi Pasar
2022 Beredar (Lembar) Market
Nilai Total Shares Capitalization
Tertinggi Terendah Penutupan Volume Frekuensi
Value
Highest Lowest Closing (Unit) Frequency
(Rp/IDR)
Q1 2.690 1.705 2.230 4.463.150.400 9.778.595.838.500 776.470 9.421.681.836 21.010.350.494.280
Q2 2.230 970 985 2.633.818.100 3.920.934.114.500 415.737 9.421.681.836 9.280.356.608.460
Q3 1.580 880 885 2.149.489.400 2.699.338.214.000 323.913 9.421.681.836 8.338.188.424.860
Q4 1.075 615 645 4.515.887.400 3.693.419.610.500 386.366 12.038.815.679 7.765.036.112.955
12 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 15
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Harga Saham
Peredaran Saham
Share Price
Stock Circulation
(Rp/IDR) Jumlah Saham Kapitalisasi Pasar
2021 Beredar (Lembar) Market
Nilai Total Shares Capitalization
Tertinggi Terendah Penutupan Volume Frekuensi
Value
Highest Lowest Closing (Unit) Frequency
(Rp/IDR)
Q1 1.010 290 835 1.452.382.900 1.014.672.834.200 216.864 6.661.795.239 11.183.771.884.145
Q2 625 368 470 1.322.936.700 627.443.152.700 161.045 7.494.519.643 9.146.213.825.720
Q3 1.965 390 1.520 12.864.415.000 15.521.982.183.900 1.591.713 7.494.519.643 27.749.208.431.780
Q4 2.900 1.080 2.630 6.426.833.700 12.806.908.899.000 1.084.304 9.421.681.836 51.909.462.706.770
Pergerakan Harga Saham dan Volume Saham Tahun 2022
Movement of Stock Price and Total Stock Volume in 2022
Total Volume Total Volume
Harga Saham Harga Saham
Perdagangan Perdagangan
Bulan Tertinggi Bulan Tertinggi
(Saham) (Saham)
Month Highest Stock Price Month Highest Stock Price
Total Trading Total Trading
(Rp/IDR) (Rp/IDR)
Volume (Shares) Volume (Shares)
Januari 2022 2.040.352.000 2.690 Juli 2022 841.428.000 1.400
January 2022 July 2022
Februari 2022 1.208.507.400 2.530 Agustus 2022 878.580.900 1.580
February 2022 August 2022
Maret 2022 1.214.291.000 2.440 September 2022 429.480.500 1.230
March 2022 September 2022
April 2022 871.302.900 2.230 Oktober 2022 1.106.499.700 1.075
April 2022 October 2022
Mei 2022 1.009.516.100 1.675 November 2022 1.945.810.400 1.050
May 2022 November 2022
Juni 2022 752.999.100 1.480 Desember 2022 1.463.577.300 825
June 2022 December 2022
Pergerakan harga saham dan total volume saham 2022
Movement of Stock Price and Total Stock Volume
3.000 300.000,00
2.500 250.000,00
2.000 200.000,00
1.500 150.000,00
1.000 100.000,00
500 500.00
- -
January February March April May June July August September October November December
2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022
Harga Saham Tertinggi Total Volume Perdagangan
Highest Stock Price Total Trading Volume
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 13
Page 16
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Informasi Penghentian Sementara Perdagangan Saham (Suspension) dan/atau
Sanksi Perdagangan Saham (Delisting)
Information on Temporary Suspension and/or Delisting of Share Trading
Sampai dengan 31 Desember 2022, Perseroan tidak As of December 31, 2022, since the Company did not
mengalami penghentian sementara perdagangan experience a temporary suspension and/or delisting
saham (suspension) dan/atau sanksi perdagangan of share trading, we do not present any information
saham (delisting). Dengan demikian, tidak terdapat about it in this Annual Report.
informasi mengenai penghentian sementara
perdagangan saham (suspension) dan/atau sanksi
perdagangan saham (delisting) dalam Laporan
Tahunan ini.
Informasi tentang Aksi Korporasi
Information on Corporate Action
Jumlah Saham Jumlah Saham Harga Nominal Harga Nominal
Tanggal
Beredar sebelum Aksi setelah Aksi Saham sebelum Aksi Saham setelah Aksi
Pencatatan
Aksi Korporasi Korporasi Korporasi Korporasi Korporasi
pada BEI
Corporate Action Number of Outstanding Number of Stock Price Nominal Stock Price Nominal
Listing Date
Shares before Outstanding Shares before Corporate Action after Corporate Action
in IDX
Corporate Action after Corporate Action (Rp/IDR) (Rp/IDR)
24 November Penambahan Modal 9.421.681.836 12.038.815.679 100 100
2022 dengan Hak Memesan
November 24, Efek Terlebih Dahulu
2022 (PMHMETD) VI
Capital Increase with
Preemptive Rights
(PMHMETD) VI
Ikhtisar Obligasi, Sukuk, dan/atau Obligasi Konversi
Overview of Bonds, Sukuk and/or Convertible Bonds
Sampai dengan akhir tahun 2022, Perseroan tidak As of late 2022, the Company did not have any bonds,
memiliki obligasi, sukuk, dan/atau obligasi konversi. sukuk, and/or convertible bonds. Therefore, we do not
Dengan demikian, tidak terdapat informasi terkait present any information about it in this Annual Report.
obligasi, sukuk, dan/atau obligasi konversi yang masih
beredar dalam Laporan Tahunan ini.
Informasi Sumber Pendanaan Lainnya
Information on Other Funding Sources
Pada tahun 2022, Perseroan tidak menerbitkan In 2022, the Company did not issue securities of other
surat berharga sumber pendanaan lainnya, seperti funding sources, such as Medium Term Notes (MTN).
Medium Term Notes (MTN). Dengan demikian, tidak Therefore, there is no information about it in this
terdapat informasi mengenai surat berharga sumber Annual Report.
pendanaan lainnya dalam Laporan Tahunan ini.
14 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kilas Peristiwa 2022
Events in 2022
25 Januari 2022 11 April 2022
January 25, 2022 April 11, 2022
Launching Smart Branch – PIK Press Conference Campaign Launch #BuatSemua
Smart Branch Launching – PIK Press Conference of Campaign Launch #BuatSemua
Dilakukan secara hybrid dan bekerjasama dengan Comika
(Komunitas Stand Up Comedy seluruh Indonesia). Kampanye
Peresmian Smart Branch yang berlokasi di Pantai Indah Kapuk, ini membawa spirit bahwa aplikasi neobank dari Bank Neo
Jakarta Utara. Kegiatan ini dihadiri dan diresmikan langsung Commerce ini hadir #BuatSemua. Buat Semua Orang, Buat
oleh Direktur Bisnis Perseroan, Bapak Aditya W. Windarwo. Semua Bisnis, dan Buat Semua Kebutuhan.
Inauguration of Smart Branch located at Pantai Indah Kapuk, It was organized in a hybrid manner and in collaboration with
North Jakarta. This activity was attended and inaugurated by the Comika (Stand Up Comedy Communities throughout Indonesia).
Company’s Business Director, Aditya W. Windarwo. This campaign boasts the spirit that the Bank Neo Commerce
application is available #BuatSemua. For All People, For All
Businesses, and For All Needs.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 15
Page 18
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
12 Mei 2022 21 Juli 2022
May 12, 2022 July 21, 2022
Press Conference & Gala Premiere RUPST & RUPSLB
Press Conference & Gala Premiere AGMS & EGMS
Film Srimulat: Hil Yang Mustahal (Perseroan sebagai Sponsor Pemaparan kinerja Perseroan tahun buku 2021 dan persetujuan
Utama). Sebagai bank dengan layanan digital yang hadir pelaksanaan Right Issue ke-VI.
#BuatSemua, Perseroan menjadi sponsor utama di film legend Presentation of the Company’s performance for the 2021 fiscal
komedi Indonesia yang remake oleh IDN Pictures. year and approval for the implementation of the Rights Issue VI.
Film Srimulat: Hil Yang Mustahal (the Company as Main Sponsor).
As a bank with digital services that offers #BuatSemua, the
Company has become the main sponsor of the Indonesian
comedy legend film, which is a remake by IDN Pictures. 13-14 Juli 2022
July 13-14, 2022
29 Mei, 2, dan 5 Juni 2022 Festival Ekonomi Keuangan Digital Indonesia (FEKDI)
May 29, June 2 and 5, 2022 Indonesian Digital Financial Economy Festival (FEKDI)
Program Neo Keliling
Neo Keliling Program
Neo keliling merupakan program dari Perseroan untuk
menjalin engagement dengan komunitas-komunitas di berbagai
kota. Untuk pelaksanaan ini, kota Palembang, Surabaya dan
Jogjakarta menjadi kota pilihannya.
Neo Keliling is a the Company’s program that is aimed at Direktur Utama Perseroan (Tjandra Gunawan) dan Direktur
establishing engagement with communities in various cities. Bisnis Perseroan (Aditya W. Windarwo) berkesempatan menjadi
This program is implemented in Palembang, Surabaya and pembicara di rangkaian acara FEKDI yang berlangsung di
Jogjakarta. Nusa Dua Bali. Masing-masing Direktur dipasangkan dengan
panelis yang berasal dari partner Perseroan, yaitu Akulaku dan
Ayoconnect.com.
The Company President Director (Tjandra Gunawan) and the
Company Business Director (Aditya W. Windarwo) shared the
opportunity to feature as speakers at FEKDI that took place in
Nusa Dua Bali. Each Director is paired with panelists from the
Company partners, namely Akulaku and Ayoconnect.com.
16 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
8 Agustus 2022 9-11 September 2022
August 8, 2022 September 9-11, 2022
Roadshow Akulaku Group – Literasi Keuangan Neobank Localfest 2022
“Generasi Muda, Semua Bisa” Neobank Localfest 2022
Akulaku Group Roadshow – Financial Literacy
“Generasi Muda, Semua Bisa”
Perseroan semakin fokus mendukung kegiatan berbagai
komunitas, baik berskala lokal daerah maupun nasional.
Perseroan hadir sebagai sponsor utama dalam gelaran Neobank
Localfest 2022 dan menjadi official banking partner dalam acara
tersebut.
The Company is increasingly focused on supporting the
activities of various communities, both on a local, regional and
national scale. The Company featured as the main sponsor and
the official banking partner of the Neobank Localfest 2022.
Perseroan bersama ekosistem digital Akulaku Group (AsetKu
dan Akulaku Finance Indonesia) menjalankan program literasi
keuangan untuk generasi muda yang diadakan di Auditorium
Universitas Sumatera Utara, Medan. Hadir Pula Wakil Gubernur
Sumatera Utara dalam acara ini.
The Company together with the Akulaku Group digital ecosystem
(AsetKu and Akulaku Finance Indonesia) are running a financial
literacy program for the younger generation which is being held
at the North Sumatra University Auditorium, Medan. The Deputy
Governor of North Sumatra was also present at this event.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 17
Page 20
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
28 Oktober 2022 16 November 2022
October 28, 2022 November 16, 2022
FinExpo 2022 Media Gathering BNC
FinExpo 2022 BNC Media Gathering
Sebagai salah satu bentuk perhatian Perseroan dengan
rekan media, diadakanlah kegiatan Media Gathering yang
mengundang Pimpinan Redaksi dari berbagai media nasional di
Indonesia. Salah satu rangkaian dalam acara ini adalah talkshow
tentang pentingnya kolaborasi di era digital saat ini yang
dibawakan langsung oleh Direktur Utama Perseroan, Tjandra
Gunawan.
As the Company’s support to media partners, the Company
organized a Media Gathering, which was attended by Editor in
Chiefs from various national media in Indonesia. This event also
featured a talkshow on the importance of collaboration in the
digital era, which was presented by the President Director of the
Company Tjandra Gunawan.
Sebagai salah satu lembaga keuangan yang patuh dengan 18 November 2022
aturan, Perseroan turut berpartisipasi dalam rangkaian acara
Financial Expo yang diadakan berbarengan dengan perayaan November 18, 2022
bulan inklusi nasional yang diselenggarakan oleh OJK. Perseroan
memberikan edukasi terkait digitalisasi perbankan yang dapat
dimanfaatkan oleh masyarakat.
Public Expose
As a financial institution that complies with the regulation, the Public Exposes
Company took part in a series of Financial Expo events held in
conjunction with the celebration of the national inclusion month
organized by OJK. the Company provided education related to
banking digitization that can be utilized by the public.
Perseroan melakukan pemaparan umum kepada publik untuk
menjelaskan mengenai kinerja Perusahaan kepada Publik.
The Company carried out public presentations to the public to
explain the Company’s performance to the public.
18 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Halaman Ini Sengaja Dikosongkan
This Page is intentionally Left Blank
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 19
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02
Laporan
Manajemen
Management Report
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 23
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 24
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Suprihadi
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
Dengan semangat yang tinggi di tubuh Perseroan,
Dewan Komisaris yakin bahwa Perseroan akan terus
melaju dalam rangka menuju ke arah masa depan
yang berkelanjutan.
With high enthusiasm in the body of the Company, the Board of Commissioners
believes that the Company will continue to advance in order to move towards a
sustainable future.
22 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Laporan Dewan Komisaris
Board of Commissioners Report
Para Pemegang Saham dan Pemangku Kepentingan Dear Honorable Shareholders and Stakeholders,
yang Terhormat,
Ijinkan kami mewakili segenap Dewan Komisaris On behalf of the Board of Commissioner of PT Bank
PT Bank Neo Commerce Tbk mengawali laporan Neo Commerce Tbk, let us first deliver praise and
ini dengan memanjatkan puji syukur kepada Tuhan gratitude to the God Almighty. In this report, the
Yang Maha Esa. Dalam laporan ini, Dewan Komisaris Board of Commissioners intends to convey various
bertujuan untuk menyajikan tinjauan terhadap reviews on the Board of Directors’ performance, target
penilaian kinerja Direksi, pencapaian target, tinjauan achievements, review on the implementation of the
terhadap implementasi strategi Perseroan, prospek Company’s strategies, business prospect, and the
usaha, serta penerapan Tata Kelola Perusahaan yang implementation of Good Corporate Governance. This
baik. Dapat kami sampaikan juga bahwa laporan report also contains the Company’s financial statement
keuangan Perseroan juga telah diaudit oleh auditor that has been audited by an independent auditor,
independen dari Kantor Akuntan Publik Purwantono, Purwantoro, Sungkoro & Surya Public Accounting Firm
Sungkoro & Surja (Ernst & Young) dengan opini audit (Ernst & Young), with an unmodified audit opinion.
tanpa modifikasian.
Fungsi Pengawasan dan Hubungan Kerja dengan Direksi
Supervisory Function and Work Relationship with the Board of Directors
Dewan Komisaris dan Direksi merupakan organ The Board of Commissioners and the Board of
Perseroan yang dibentuk dalam rangka mematuhi Directors both serve as the Company’s organs that are
ketentuan peraturan dan perundang-undangan yang established to fulfill the applicable laws and regulations.
berlaku. Direksi memiliki peran pengelolaan jalannya The Board of Directors is responsible for the Company’s
pengurusan Perseroan, sedangkan Dewan Komisaris management, while the Board of Commissioners is
berperan untuk mengawasi pengelolaan Perseroan tasked with supervising the Company’s management
yang dijalankan oleh Direksi. Masing-masing peran by the Directors. Each of the Boards’ role has different
tersebut memiliki batasan dan tanggung jawab yang boundaries and responsibilities. However, the Boards
berbeda-beda. Meskipun adanya perbedaan peran, respect each other in performing each duties and
dalam melaksanakan tugas dan kewajiban masing- responsibilities.
masing dibangun hubungan kerja yang saling
menghormati antar keduanya.
Dalam melaksanakan tugas pengawasannya, Dewan In carrying out its supervisory duties, the Board of
Komisaris meneliti laporan-laporan yang disampaikan Commissioners examines the reports submitted
Direksi, utamanya tentang pelaksanaan Rencana by the Board of Directors, especially regarding the
Bisnis Bank (RBB) tahun 2022 dan pencapaiannya. implementation of the 2022 Bank Business Plan (RBB)
Dewan Komisaris senantiasa melaksanakan tugas dan and its achievements. The Board of Commissioners
tanggungjawabnya secara profesional dan independen always carries out their duties and responsibilities
dengan berlandaskan pada tata kelola perusahaan professionally and independently based on good
yang baik. Dewan Komisaris berkomitmen untuk corporate governance. The Board of Commissioners
proaktif dalam melaksanakan fungsi pengawasan is committed to being proactive in carrying out the
Perseroan, baik pada proses perumusan rencana Company’s oversight function, both in the process of
strategis Perseroan, penyusunan dan implementasi formulating the Company’s strategic plans, preparing
rencana bisnis, pemantauan kinerja, serta penerapan and implementing business plans, monitoring
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 23
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
manajemen risiko dan penerapan Good Corporate performance, as well as implementing risk management
Governance. Sepanjang tahun 2022, Dewan Komisaris and implementing Good Corporate Governance.
telah melaksanakan 7 (tujuh) kali rapat bersama Throughout 2022, the Board of Commissioners has
Direksi. Dewan Komisaris juga melakukan pengawasan held 7 (seven) meetings with the Board of Directors.
langsung secara berkala demi memastikan kecukupan The Board of Commissioners also conducts direct
pengawasan serta meninjau kesesuaian proses dan supervision on a regular basis to ensure the adequacy
hasil kerja dengan kualifikasi yang ditetapkan. of supervision and to review the suitability of processes
and work results with the specified qualifications.
Penilaian atas Kinerja Direksi Atas Pengelolaan Perseroan
Assessment of the Management of the Company by the Board of Directors
Selama tahun 2022, perekonomian global masih During 2022, uncertainty posed a challenge for the
diwarnai oleh ketidakpastian. Dengan kondisi tersebut, global economy. Under these conditions, it is important
penting bagi Perseroan untuk tetap memperkuat for the Company to continue to strengthen its
fundamentalnya dan tangkas dalam menjalankan fundamentals and be agile in running its business. Given
bisnisnya. Sebagaimana perkembangan beberapa the developments in the past few years, everything
tahun ke belakang, segala hal yang terjadi sangat that happened was closely related to one another. The
berhubungan antara satu dan lainnya. Perseroan pun Company also experienced various changes in social
mengalami berbagai perubahan dari perilaku yang behavior, especially technological developments. Apart
terjadi di masyarakat, khususnya perkembangan from the Covid-19 pandemic, the ongoing war between
teknologi. Perseroan juga masih dihadapkan dengan Russia and Ukraine poses another challenge.
sejumlah tantangan akibat dampak Pandemi Covid-19
yang berkelanjutan dan perang antara Rusia-Ukraina.
Dewan Komisaris melihat bahwa Direksi telah bekerja The Board of Commissioners is of the opinion that the
dan berupaya keras dengan mengembangkan Board of Directors has worked and made great efforts to
kekuatan baru semaksimal mungkin. Dengan develop new strengths as much as possible, one of which
penyempurnaan strategi untuk senantiasa mendorong is by improving strategies to continuously encourage
pertumbuhan yang berkelanjutan dan kebijakan yang sustainable growth and policies implemented in 2022.
dilakukan selama tahun 2022, secara umum.
Dewan Komisaris berpendapat bahwa Direksi secara The Board of Commissioners also views that the Board
strategis telah berupaya secara optimal dalam rangka of Directors has designed optimal strategies to achieve
meraih pencapaian target usaha. Dewan Komisaris business targets. We also appreciate the various
menilai bahwa tahun 2022 Dewan Komisaris cukup strategic initiatives taken by the Board of Directors in
mengapresiasi berbagai inisiatif strategis yang the midst of all the challenges that existed throughout
diambil oleh Direksi di tengah semua tantangan 2022 by achieving quite optimal performance, including
yang ada, dengan pencapaian kinerja yang cukup maintaining and maximizing intensive liquidity
optimal, diantaranya menjaga dan memaksimalkan management and also increasing the Company’s
pengelolaan likuiditas secara intensif dan juga assets.
kenaikan aset Perseroan.
Penilaian atas kinerja Direksi yang dilakukan Dewan Assessment of the performance of the Board of
Komisaris didasarkan pada arahan investor yang Directors is based on investor directions, which are
tertuang melalui Rapat Umum Pemegang Saham stated in the General Meeting of Shareholders (GMS).
(RUPS). Dewan Komisaris telah menyusun keputusan The Board of Commissioners has made decisions in
dalam memberikan penilaian terhadap kinerja masing- assessing the performance of each Board of Directors.
masing Direksi. Adapun parameter yang digunakan The parameters used in assessing the performance of
dalam penilaian kinerja Direksi tersebut meliputi the Board of Directors include achieving the Company’s
pencapaian target kinerja Perseroan, kekompakan tim, performance targets, team cohesiveness, integrity and
integritas, dan track record. Berdasarkan pencapaian track record. Based on the achievements in 2022, we
yang diraih pada 2022. Dewan Komisaris menilai assess that the Directors have carried out business
24 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Direksi telah melakukan strategi usaha yang tepat dan strategies that are accurate and in accordance with
sesuai dengan yang telah ditetapkan dalam rencana those set out in the Company’s plans.
Perseroan.
Dengan pencapaian kinerja yang dihasilkan pada 2022, With the achievement of performance in 2022, the
Dewan Komisaris yakin bahwa Direksi telah melakukan Board of Commissioners believes that the Board
yang terbaik dalam mengimplementasikan strategi, of Directors has done their best in implementing
mengendalikan risiko, serta dalam menerapkan praktik strategies, controlling risks, and implementing
tata kelola yang sesuai dengan koridor peraturan governance practices in accordance with the applicable
perundang-undangan yang berlaku. Sepanjang 2022, laws and regulations. Throughout 2022, all Directors
segenap Direksi telah menunjukkan komitmennya dan demonstrated their commitment to being more
lebih akomodatif terhadap iklim usaha yang senantiasa accommodative to the dynamic business condition.
dihadapkan dengan berbagai perubahan.
Pandangan atas Prospek Usaha yang Disusun Direksi
Views on Business Prospects Prepared by the Board of Directors
Merujuk kepada data Tinjauan Kebijakan Moneter Monetary Policy Review data released by Bank
yang dirilis oleh Bank Indonesia, menjelaskan bahwa Indonesia explains that Indonesia’s domestic economic
pertumbuhan ekonomi domestik Indonesia tetap growth remains good. Domestic demand remains
baik. Permintaan domestik tetap berdaya tahan resilient, influenced by people’s purchasing power and
dipengaruhi oleh daya beli masyarakat dan keyakinan the confidence of economic actors that is maintained.
pelaku ekonomi yang tetap terjaga. Perkembangan This development is reflected in various indicators and
ini tercermin pada berbagai indikator dan hasil survei results of the latest Bank Indonesia survey, such as
Bank Indonesia terakhir, seperti keyakinan konsumen, consumer confidence, retail sales, and Manufacturing
penjualan eceran, dan Purchasing Managers’ Index Purchasing Managers’ Index (PMI).
(PMI) Manufaktur.
Dewan Komisaris tetap optimis akan prospek The Board of Commissioners remains optimistic about
pertumbuhan usaha Perseroan pada tahun 2023. Kami the prospects for the Company’s business growth in
berpendapat bahwa Direksi telah menyusun rencana, 2023. We are of the opinion that the Board of Directors
strategi dan target berdasarkan sejumlah asumsi has prepared plans, strategies and targets based on a
yang dituangkan dalam Rencana Bisnis Bank (RBB). number of assumptions set forth in the Bank’s Business
Rencana, strategi dan target yang disusun tersebut Plan (RBB). The plans, strategies and targets drawn
merupakan hal yang realistis dan sangat mungkin up are realistic and very possible to achieve. 2022 is
untuk diwujudkan. Tahun 2022 merupakan masa quite an important period considering that this year
yang cukup penting mengingat tahun ini merupakan is a transition from the Covid-19 pandemic to normal
transisi dari masa pandemi Covid-19 ke kondisi yang conditions.
berangsur normal.
Secara garis besar, Dewan Komisaris berpandangan In general, the Board of Commissioners is of the view
bahwa prospek usaha yang telah disusun oleh Direksi that the business prospects that have been prepared
sebagaimana yang tertuang dalam rencana kerja by the Board of Directors as stated in the work plan for
untuk tahun 2022, sudah cukup baik dan selaras 2022 are quite conclusive and in line with the direction
dengan arah serta tujuan Perseroan baik dalam jangka and objectives of the Company both in the short and
pendek maupun jangka panjang. Dewan Komisaris long term. The Board of Commissioners considers that
menilai prospek usaha yang disusun Direksi, telah the Board of Directors has considered various future
mempertimbangkan asumsi-asumsi dalam makro global and national macroeconomic assumptions in
ekonomi global dan nasional pada masa mendatang. preparing the Company’s business prospects.
Dewan Komisaris berharap agar segenap insan The Board of Commissioners hopes that all of the
Perseroan senantiasa bersinergi untuk mencapai Company’s people will always work together to achieve
tujuan yang terbaik dan berkomitmen untuk terus the best goals and are committed to continuously
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 25
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
membangun nilai usaha serta proses bisnis yang establishing business value, sound business processes
sehat dan transformasi usaha berkelanjutan. Dengan and sustainable business transformation. With high
semangat yang tinggi di tubuh Perseroan, Dewan enthusiasm in the body of the Company, the Board of
Komisaris yakin bahwa Perseroan akan terus melaju Commissioners believes that the Company will continue
dalam rangka menuju ke arah masa depan yang to advance in order to move towards a sustainable
berkelanjutan. future.
Penilaian Kinerja Komite di Bawah Dewan Komisaris
Performance Assessment of Committees under the Board of Commissioners
Dukungan terhadap fungsi pengawasan Dewan Support for the supervisory function of the Board of
Komisaris dioptimalkan oleh dibentuknya 3 (tiga) Commissioners is optimized by establishing 3 (three)
komite di bawah Dewan Komisaris, yaitu Komite Audit, committees under the Board of Commissioners, namely
Komite Pemantau Risiko, serta Komite Nominasi dan the Audit Committee, the Risk Monitoring Committee,
Remunerasi. Keberadaan komite-komite tersebut and the Nomination and Remuneration Committee.
telah sesuai dengan ketentuan-ketentuan yang These committees comply with the applicable
berlaku serta bertujuan untuk menyempurnakan regulations and aim to enhance the implementation of
implementasi prinsip-prinsip GCG. GCG principles.
Selain itu, Dewan Komisaris melalui Ketua Komite In addition, through the Heads of the Committees, the
setiap tahunnya juga senantiasa melakukan evaluasi Board of Commissioners also continuously evaluates
terhadap kinerja anggota-anggota ketiga Komite the performance of the members of the three
tersebut. Dewan Komisaris membentuk kepengurusan Committees every year. The Board of Commissioners
Komite Audit yang tugasnya adalah bertanggung establishes management of the Audit Committee,
jawab kepada Dewan Komisaris dalam membantu which is responsible to the Board of Commissioners in
melaksanakan tugas dan fungsi pengawasan Dewan assisting in carrying out the duties and functions of the
Komisaris yang terkait dengan informasi keuangan, Board of Commissioners’ supervision related to financial
sistem pengendalian internal, efektivitas pemeriksaan information, internal control systems, effectiveness of
internal dan eksternal, serta kepatuhan Perseroan. internal and external audits, and Company compliance.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Audit
Komite Audit telah mengadakan 4 (empat) kali rapat Committee held 4 (four) meetings during 2022.
selama tahun 2022.
Sementara itu, Komite Pemantau Risiko bertanggung Meanwhile, the Risk Monitoring Committee is
jawab kepada Dewan Komisaris dan bertugas responsible to the Board of Commissioners and is
melakukan evaluasi serta memastikan keselarasan tasked with evaluating and ensuring alignment between
antara Kebijakan Manajemen Risiko dan penerapannya. the Risk Management Policy and its implementation.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Risk
Komite Pemantau Risiko telah mengadakan 4 Monitoring Committee held 4 (four) meetings during
(empat) kali rapat selama tahun 2022. Sedangkan 2022. On the other hand, the Board of Commissioners
Dewan Komisaris membentuk Komite Nominasi formed the Nomination and Remuneration Committee,
dan Remunerasi yang bertanggung jawab kepada which is responsible to the Board of Commissioners
Dewan Komisaris berkaitan dengan implementasi in implementing the Nomination and Remuneration
kebijaksanaan Nominasi dan Remunerasi Dewan policies for the Board of Commissioners and The
Komisaris dan Direksi serta sistem kepegawaian Board of Directors and the Company’s staffing system.
Perseroan. Sepanjang tahun 2022, Komite Nominasi Throughout 2022, the Nomination and Remuneration
dan Remunerasi telah mengadakan rapat sebanyak 4 Committee held 4 (four) meetings.
(empat) kali.
Sejauh ini, Dewan Komisaris menilai kinerja ketiga So far, the Board of Commissioners considers that the
Komite tersebut cukup memuaskan karena senantiasa three Committees have demonstrated satisfactory
memberikan feedback yang memadai kepada Dewan performance, as they are able to provide adequate
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Komisaris dan menjalankan tugas dan fungsi sesuai feedback to the Board of Commissioners and carry
dengan Piagam Komite. out their duties and functions in accordance with the
Committee Charter.
Peran Dewan Komisaris atas Penerapan dan Pengelolaan WBS
The Role of the Board of Commissioners in Implementation and Management of WBS
Perseroan telah memiliki Pedoman Penerapan The Company has a Guideline for Implementation
Strategi Anti Fraud yang merupakan wujud komitmen of Anti-Fraud Strategy, which is a manifestation
manajemen dalam mencegah terjadinya fraud dengan of the management’s commitment to preventing
menerapkan suatu sistem pengendalian fraud yang fraud by implementing a fraud control system that
dijalankan secara efektif dan berkesinambungan. is implemented effectively and continuously. In the
Dalam Pedoman Penerapan Strategi Anti Fraud ini Guidelines for Implementing the Anti-Fraud Strategy,
terdapat ketentuan yang juga mencakup Pedoman there are provisions that also include the Whistleblowing
Pelaporan Pelanggaran (Whistleblowing System System or WBS Guidelines. The Company considers
atau WBS). Perseroan memandang penting untuk it important to have guidelines for fraud prevention
memiliki pedoman pencegahan fraud dan WBS, and WBS, which are integrated into one guideline. It
yang menjadi satu kesatuan dalam satu pedoman. is the Company’s commitment to ensuring that the
Upaya ini merupakan wujud komitmen Perseroan Company’s business in the banking industry runs in
untuk memastikan usaha Perseroan dalam industri accordance with applicable regulations to prevent
perbankan berjalan sesuai dengan regulasi yang criminal acts related to finance and protect the rights
berlaku untuk mencegah tindak pidana yang berkaitan of stakeholders.
dengan keuangan dan melindungi hak-hak pemangku
kepentingan.
Perseroan akan memberikan perlindungan bagi The Company will provide protection for whistleblowers
whistleblower sebagai komitmen dari pelaksanaan as a commitment to implementing a reporting system
sistem pelaporan dan pelanggaran. Unit pengelola and violations. The WBS management unit is carried
WBS dilaksanakan oleh pihak yang profesional dan out by a professional and independent party, so the
independen, sehingga hasil yang diperoleh lebih results obtained are more objective and accountable
objektif dan dapat dipertanggungjawabkan bahwa and free from elements of personal interest.
bebas dari unsur-unsur kepentingan pribadi.
Dewan Komisaris senantiasa melaksanakan tanggung The Board of Commissioners always carries out
jawab pengawasan atas proses pelaporan dan supervisory responsibilities over the reporting process
proses pemantauan kepatuhan terhadap hukum and the process of monitoring compliance with
dan peraturan yang berlaku di lingkup Perseroan. applicable laws and regulations within the Company.
Dewan Komisaris menilai penyelenggaraan Sistem The Board of Commissioners considers that the
Pelaporan Pelanggaran di Perseroan telah dijalankan implementation of the Violation Reporting System
dengan cukup baik. Sementara itu, manajemen secara in the Company has been carried out quite well.
berkala telah melakukan sosialisasi WBS di internal Meanwhile, the management regularly conducts WBS
Perseroan yang disampaikan melalui media internal dissemination within the Company, which is conveyed
maupun presentasi langsung kepada unit kerja through internal media and direct presentations
terkait. Sedangkan untuk pihak eksternal, media yang to related work units. As for external parties, the
digunakan untuk sosialisasi antara lain melalui website, media used for dissemination include the website,
email, dan kegiatan-kegiatan Perseroan yang bersifat email, and external Company activities. The Board of
eksternal. Dewan Komisaris yang bersinergi melalui Commissioners, which synergizes through related units,
unit terkait senantiasa melaksanakan tanggung always carries out supervisory responsibilities over
jawab pengawasan atas proses pelaporan dan the reporting process and the process of monitoring
proses pemantauan kepatuhan terhadap hukum dan compliance with applicable laws and regulations within
peraturan yang berlaku di lingkup Perseroan. the Company.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 27
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Perubahan Komposisi Dewan Komisaris di Tahun 2022
Changes in Composition of Board of Commissioners in 2022
Sepanjang tahun 2022, komposisi Dewan Komisaris Throughout 2022, the composition of the Company’s
Perseroan tidak mengalami perubahan. Jumlah Board of Commissioners did not change. The
anggota Dewan Komisaris Perseroan adalah 4 composition of the Board of Commissioners consists of
(empat) orang dengan Komisaris Utama sebagai 4 (four) people, including the President Commissioner
ketua kepengurusan dan 3 (tiga) orang sebagai as the head of management and 3 (three) people as
anggota. 3 (tiga) orang di dalam Dewan Komisaris members who serve as Independent Commissioners
tersebut merupakan Komisaris Independen (termasuk (including the President Commissioner), while 1
Komisaris Utama), sementara 1 (satu) anggota (one) other member is a shareholder representative.
komisaris lainnya berasal dari perwakilan pemegang All members of the Board of Commissioners are
saham. Keseluruhan anggota Dewan Komisaris professionals who possess different educational
merupakan para profesional dengan latar belakang backgrounds, expertise and experiences.
pendidikan, keahlian dan pengalaman yang berbeda.
Adapun komposisi Dewan Komisaris Perseroan per 31 The composition of the Company’s Board of
Desember 2022 adalah sebagai berikut: Commissioners as of December 31, 2022 is as follows:
Nama Jabatan
Name Position
Suprihadi Komisaris Utama dan Komisaris Independen
President Commissioner and Independent Commissioner
Tjandra Mindharta Gozali Komisaris
Commissioner
Pamitra Wineka Komisaris Independen
Independent Commissioner
Pramoda Dei Sudarmo Komisaris Independen
Independent Commissioner
Komposisi Dewan Komisaris di atas telah memenuhi The composition of the Board of Commissioners
ketentuan Bank Indonesia tentang persyaratan jumlah above complies with Bank Indonesia regulations
anggota Komisaris Independen, paling kurang 50% dari regarding the requirements for the number of
seluruh anggota Komisaris Perseroan, serta memenuhi members of Independent Commissioners, at least
ketentuan OJK mengenai Komisaris Independen. 50% of all members of the Company’s Commissioners,
Kedudukan masing masing anggota Dewan Komisaris, and meets OJK regulations regarding Independent
termasuk Komisaris Utama adalah setara. Tugas Commissioners. The position of each member of the
Komisaris Utama adalah mengkoordinasikan kegiatan Board of Commissioners, including the President
Dewan Komisaris. Commissioner, is equal. The President Commissioner’s
task is to coordinate the activities of the Board of
Commissioners.
Penetapan komposisi Dewan Komisaris dilakukan Determination of the composition of the Board of
dengan mempertimbangkan kebutuhan dan Commissioners is carried out by considering the needs
kompleksitas Perseroan. Komposisi Dewan Komisaris and complexities of the Company. The composition of
ditentukan berdasarkan pada keahlian, pengalaman the Board of Commissioners is determined based on
profesional, dan latar belakang masing-masing the expertise, professional experience and background
anggota untuk mendukung efektivitas pelaksanaan of each member to support the effectiveness of
tugas Dewan Komisaris, tanpa membedakan jenis carrying out the duties of the Board of Commissioners,
kelamin, suku, ras, dan agama. regardless of gender, ethnicity, race and religion.
28 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Apresiasi
Appreciation
Sebagai penutup, ijinkan kami menyampaikan apresiasi To sum up, allow us to express our appreciation
kepada pemegang saham dan pemangku kepentingan to the shareholders and stakeholders for the trust
atas kepercayaan dan dukungan yang diberikan and support. We also highly appreciate the Board
selama ini. Apresiasi dan penghargaan terdalam of Directors, Management, and all employees for
juga kami tujukan kepada segenap Direksi, jajaran their hard work and dedication to improving the
Manajemen dan seluruh karyawan atas kerja keras Company’s performance way better. We also honorably
serta dedikasi dalam upaya pengembangan Perseroan mention the customers, business partners, and other
menjadi lebih baik lagi. Kami juga sampaikan apresiasi stakeholders for the support and trust to support the
kepada para nasabah, mitra bisnis maupun pemangku business continuity of the Company.
kepentingan lainnya atas dukungan dan kepercayaan
kepada Perseroan dalam mendukung kelangsungan
usaha.
Suprihadi
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 29
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Kilas Laporan Profil
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Tjandra Gunawan
Direktur Utama
President Director
Perseroan senantiasa memperkuat fondasi
bisnis melalui transformasi usaha dengan
mengimplementasikan kebijakan strategis yang
tepat sasaran.
The Company continuously strengthens its business foundation through business
transformation by implementing targeted strategic policies.
30 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Laporan Direksi
Board of Directors Report
Para Investor dan Pemangku Kepentingan yang Dear Honorable Investors and Stakeholders,
Terhormat,
Sebagai bentuk komitmen keberlanjutan PT Bank As a demonstration of PT Bank Neo Commerce Tbk
Neo Commerce Tbk (Perseroan) dalam mewujudkan (the Company’s) commitment to sustainability and
visinya untuk memberikan pelayanan keuangan realization of its vision to provide inclusive digital
inklusif berbasis digital yang menguntungkan financial services that are beneficial and accessible
dan dapat dimiliki semua orang, Perseroan terus to everyone, the Company continues to optimize its
mengoptimalkan kapasitas dan perannya dalam capacity and role in achieving better performance
meraih pencapaian kerja yang lebih baik di tengah amid the challenging global economic conditions. The
kondisi perekonomian global yang penuh tantangan. achievements of the Company in 2022, as outlined
Pencapaian usaha Perseroan di tahun 2022, seperti in this annual report, reflect the strategic initiatives
yang tertuang dalam laporan tahunan ini, merupakan undertaken by the management, which are expected
gambaran dari upaya-upaya inisiasi strategis yang to have a positive impact on the Company’s sustainable
telah dilakukan manajemen, yang diharapkan performance. Furthermore, allow us as the Board of
mampu memberikan dampak yang positif terhadap Directors to present the main points of the Supervisory
kinerja Perseroan secara berkelanjutan. Selanjutnya Report on the Company’s operations in the 2022
perkenankanlah kami selaku Direksi Perseroan untuk financial year.
menyampaikan pokok-pokok Laporan Pengawasan
terhadap operasional Perseroan di tahun buku 2022.
Analisa Makro Ekonomi
Macro-Economic Analysis
Setelah mengalami pemulihan ekonomi yang tidak After experiencing an unbalanced economic recovery
berimbang pada 2021, dunia dihadapkan pada in 2021, the world is facing increasing global economic
meningkatnya gejolak ekonomi global pada 2022. turmoil in 2022. The rising tensions in global geopolitics
Meningkatnya ketegangan geopolitik dunia makin further exacerbate the fragmentation and prospects of
memperburuk fragmentasi serta prospek ekonomi the global economy and finance. The world geopolitical
dan keuangan global. Ketegangan geopolitik dunia tensions triggered by the Russia-Ukraine war have
yang dipicu oleh perang Rusia-Ukraina kembali once again lowered the prospects for global economic
menurunkan prospek pertumbuhan ekonomi dunia. growth. The Russia-Ukraine war and the sanctions
Perang Rusia-Ukraina serta pengenaan sanksi yang imposed thereafter have caused limited supply of
mengikutinya telah menyebabkan pasokan komoditas global commodities. This development worsens
dunia yang terbatas. Perkembangan ini memperburuk disruptions in the global supply chain, especially as the
gangguan mata rantai pasokan global mengingat US-China trade war continues and mobility restrictions
perang dagang antara AS dengan Tiongkok masih due to Covid-19 in China have not yet ended.
berlanjut dan pembatasan mobilitas akibat dari
Covid-19 di Tiongkok belum usai.
Tingginya fragmentasi politik dan ekonomi serta The high political and economic fragmentation and the
memburuknya gangguan mata rantai pasokan global worsening disruption of the global supply chain have
tersebut telah menyebabkan dan akan semakin caused and will further weaken global economic growth
memperlemah pertumbuhan ekonomi global dari sisi from the supply side. At the same time, the very high
penawaran. Pada waktu bersamaan, sangat tingginya prices of energy and food have led to soaring global
harga energi dan pangan telah menyebabkan inflation and prompted central banks in developed
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 31
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melambungnya inflasi global dan mendorong bank- countries, particularly the US Federal Reserve and
bank sentral di negara maju khususnya The Fed AS dan the European Central Bank (ECB), as well as several
European Central Bank (ECB) serta sejumlah negara Emerging Market Economies (EMEs) such as Brazil,
Emerging Market Economies (EMEs) seperti Brazil, Chili, Chile, and Mexico, to aggressively increase interest
dan Meksiko secara agresif meningkatkan suku bunga rates in tightening their monetary policies.
dalam mengetatkan kebijakan moneternya.
Akibatnya, pertumbuhan ekonomi dunia semakin As a result, global economic growth is slowing down and
melambat dan bahkan berisiko resesi seiring dengan is at risk of recession, as aggregate demand decreases
menurunnya permintaan agregat karena pengetatan due to the monetary tightening and weakening
moneter dimaksud dan melemahnya daya beli purchasing power of consumers due to high inflation.
konsumsi masyarakat karena tingginya inflasi. Meanwhile, in the global financial market, the US
Sementara itu di pasar keuangan global, sangat Federal Reserve aggressive increase in interest rate has
agresifnya kenaikan suku bunga The Fed AS telah strongly driven the value of the US dollar and exerted
mendorong sangat kuatnya nilai tukar dolar AS dan depreciation pressure on various world currencies,
memberikan tekanan depresiasi terhadap berbagai including the Rupiah exchange rate.
mata uang dunia, termasuk nilai tukar Rupiah.
Di sisi lain, Bank Indonesia (BI) memperkirakan On the other hand, Bank Indonesia (BI) forecasts that
pertumbuhan ekonomi nasional di tahun 2022 berada the national economic growth in 2022 will be in the
di kisaran 4,5%-5,3%. BI menilai perbaikan kondisi range of 4.5%-5.3%. BI believes that the improvement
ekonomi Indonesia tersebut turut ditopang oleh in Indonesia’s economic condition is supported by the
peningkatan konsumsi swasta, investasi, kuatnya increased private consumption, investment, strong
kinerja ekspor, serta terjaganya daya beli masyarakat export performance, and the maintained people’s
di tengah bayang-bayang inflasi. Hal tersebut juga purchasing power amid inflationary pressures. This
terlihat dari sejumlah indikator dan hasil survei yang is also reflected in several indicators and surveys
dilakukan oleh BI, seperti indek keyakinan konsumen, conducted by BI, such as the consumer confidence
penjualan eceran, dan Purchasing Managers’ Index index, retail sales, and Purchasing Managers’ Index
(PMI) yang mengindikasikan terus berlangsungnya (PMI), which indicate the ongoing process of national
proses pemulihan ekonomi nasional. economic recovery.
Mulai pulihnya kondisi ekonomi di tahun 2022, Bank With the economic conditions starting to recover in 2022,
Indonesia melakukan normalisasi kebijakan moneter Bank Indonesia began to normalize its monetary policy
dengan penarikan kelebihan likuiditas secara bertahap, by gradually withdrawing excess liquidity, including
antara lain melalui kenaikan Giro Wajib Minimum through an increase in the Rupiah Minimum Reserve
(GWM) Rupiah dengan tetap mendukung kemampuan Requirement (GWM) while continuing to support bank’s
perbankan dalam penyaluran kredit dan pembelian capabilities in distributing loan and purchasing SBN
SBN di pasar primer untuk pembiayaan APBN. Langkah in the primary market for financing the state budget
strategis yang menyeluruh dan diterapkan secara (APBN). Comprehensive and sustainable strategic
berkelanjutan, baik di bidang keuangan maupun non steps implemented in both financial and non-financial
keuangan, berhasil memberikan kontribusi positif sectors have contributed positively by strengthening
dengan memperkuat dan menjaga kondisi keuangan and maintaining the growth of the national financial
nasional tetap tumbuh meski di tengah bayang- condition despite the global inflationary pressures.
bayang inflasi yang terjadi secara global.
Kendala yang Dihadapi dan Solusi Penanganannya
Constraints Faced by the Company and the Solutions
Pertumbuhan ekonomi dalam negeri pada tahun 2022 The domestic economic growth in 2022 has started to
mulai menunjukkan pemulihan dan perbaikan yang show significant recovery and improvement, however,
berarti, namun demikian Iklim usaha yang penuh the business climate is still full of uncertainties due to
dengan ketidakpastian akibat pandemi Covid-19 yang the ongoing Covid-19 pandemic, which undoubtedly
masih terjadi tentu saja memberikan dampak terhadap has an impact on all business sectors, including
seluruh sektor usaha termasuk Perbankan. banking.
32 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
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Overview and Discussion Management Governance Responsibility Report
Dalam menjalankan roda usaha, Perseroan masih In running the business, the Company is still faced
dihadapkan pada beberapa tantangan dan kendala with several challenges and obstacles, including
antara lain persaingan yang ketat antar bank dengan intense competition among bank with digital services
layanan digital dan fintech sehingga meningkatkan and fintech, which increases competition in credit
persaingan dalam penyaluran kredit. disbursement.
Dampak dari persaingan ini masih mendorong The impact of this competition is pushing down interest
penurunan suku bunga, Dalam rangka menjaga rates. In order to maintain Net Interest Margin, we
Net Interest Margin, kami terus memaksimalkan continue to maximize liquidity management intensively,
pengelolaan likuiditas secara intensif, yang membuat which makes the cost of fund more manageable, so
beban dana (cost of fund) yang ditanggung akan that net interest income is maintained.
menjadi lebih ringan, sehingga pendapatan bunga
bersih terjaga.
Disamping itu sejalan dengan peningkatan transaksi In addition, in line with the increasing digital banking
digital perbankan, Perseroan senantiasa memastikan transactions, the Company always ensures that
bahwa informasi nasabah dan transaksi finansial customer information and financial transactions
aman dan terlindungi. Untuk itu, kami mengikuti are safe and protected. Therefore, we keep up with
perkembangan teknologi dan inovasi untuk tetap technological developments and innovations to
bersaing dan memberikan layanan terbaik kepada remain competitive and provide the best services to all
seluruh nasabah. customers.
Peran Direksi dalam Penerapan Kebijakan Strategis
The Role of the Board of Directors in Implementing Strategic Policies
Pada setiap kegiatan usahanya, Perseroan senantiasa In every business activity, the Company always strives
berupaya untuk berkontribusi dalam pembangunan to contribute to sustainable development by providing
yang berkelanjutan, dengan memberikan manfaat economic, social, and environmental benefits with
ekonomi, sosial, dan lingkungan dengan prinsip yang more integrated, directed, measurable, achievable, and
lebih terintegrasi, terarah, terukur, dapat dicapai, serta accountable principles. The Board of Directors is always
dapat dipertanggungjawabkan. Direksi senantiasa committed to continuously optimizing through solid,
berkomitmen untuk terus melakukan optimalisasi proactive, and dynamic consolidation to build business
melalui konsolidasi yang solid, proaktif, dan dinamis performance to an optimal level.
demi membangun kinerja usaha hingga ke level yang
optimal.
Di bawah arahan Direksi, Manajemen Perseroan Under the guidance of the Board of Directors,
telah menyusun dan menetapkan kebijakan strategis the Company’s Management has developed and
dalam menjalankan operasionalnya dengan tetap established strategic policies in carrying out its
memperhatikan kondisi yang terjadi sepanjang tahun operations while still considering the conditions that
2022 agar dapat memperkuat eksistensinya di tengah occurred throughout 2022 in order to strengthen its
kondisi yang penuh dengan ketidakpastian. existence amid uncertain conditions.
Sejumlah langkah penting telah dilakukan Perseroan Several important steps have been taken by the
di tahun 2022, antara lain adalah meluncurkan Company in 2022, including launching Products and
Produk dan Layanan untuk menunjang perluasan Services to support the expansion of a wider market
segmen pasar yang lebih luas, antara lain melalui segment, including through the development of mobile
pengembangan produk mobile banking dengan fitur banking products with more complete features, as well
yang lebih lengkap, dan juga peluncuran produk as the launch of Corporate Internet Banking products
Corporate Internet Banking yang di tujukan untuk aimed at corporate customers to facilitate their financial
nasabah korporasi untuk mempermudah korporasi transactions digitally.
untuk melakukan transaksi finansialnya secara digital.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 33
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pada tahun 2022, Perseroan telah melakukan In 2022, the Company has developed several digital
beberapa pengembangan Fitur dan Produk serta features, products, and services to make it easier
layanan digital untuk semakin memudahkan nasabah for customers to conduct various transactions and
dalam melakukan berbagai transaksi dan pengelolaan financial management, such as payment features using
keuangan, yaitu antara lain fitur pembayaran the Indonesian Standard Quick Response Code (QRIS),
menggunakan Quick Respond Code Indonesian Standard connection to the BI Fast service, digital investment
(QRIS), terkoneksinya dengan layanan BI Fast, Layanan services through Neo Emas, digital loan products
Investasi digital melalui Neo Emas, produk pinjaman through Neo Pinjam, and time deposit products or Neo
digital melalui Neo Pinjam, dan produk tabungan Wish, and so on.
berjangka atau Neo Wish, lain sebagainya.
Direksi menilai bahwa segenap elemen Perseroan The Board of Directors recognizes that all elements
berhasil menerapkan strategi dan inisiatif yang tepat of the Company have successfully implemented
sehingga Perseroan berhasil membukukan pencapaian appropriate strategies and initiatives, resulting in
yang optimal. Manajemen telah merancang kebijakan optimal achievements. The management has designed
strategis dalam mempertahankan pasar yang strategic policies to maintain a high spirit-based
berlandaskan semangat yang tinggi agar dapat market to grow and develop together in a healthy and
tumbuh dan berkembang bersama secara sehat dan sustainable manner.
berkesinambungan.
Perbandingan antara Hasil yang Dicapai dengan yang Ditargetkan
Comparison between the Results Achieved with the Company’s Targets
Manajemen Perseroan senantiasa berkomitmen The Company’s management is always committed to
untuk menerapkan praktik tata kelola perusahaan implementing good corporate governance practices,
yang baik, kerangka kerja enterprise risk management, enterprise risk management frameworks, and
dan business continuity management sebagai bagian business continuity management as part of efforts to
dari upaya melindungi aset Perseroan dan layanan protect the Company’s assets and banking services
jasa Perseroan, serta memastikan kelangsungan and ensure the continuity of the Company’s business
bisnis Perseroan dengan mengelola risiko secara by comprehensively managing risks in achieving the
komprehensif dalam pencapaian tujuan Perseroan. Company’s goals.
Di sisi lain, terlepas dari berbagai tantangan dan Despite the various challenges and concerns related
kekhawatiran terkait pandemi Covid-19, Perseroan to the Covid-19 pandemic, the Company has managed
berhasil mencapai kinerja yang optimal. Dalam to achieve optimal performance. In determining the
penetapan RKAP, Perseroan senantiasa memperkuat RKAP, the Company always strengthens the business
pondasi bisnis melalui kebijakan strategis yang tepat foundation through targeted strategic policies. In
sasaran. Di tahun 2022, Perseroan merencanakan 2022, the Company plans to achieve several substantial
perolehan dari beberapa komponen substansial components as benchmarks in assessing the Company’s
sebagai tolak ukur dalam menilai kinerja Perseroan di performance, including:
antaranya sebagai berikut:
• Aset • Asset
Per 31 Desember 2022, Jumlah Aset Perseroan As of December 31, 2022, the Company’s total assets
tercatat sebesar Rp19,69 triliun. Angka tersebut amounted to Rp19.69 trillion. This figure increased
mengalami kenaikan sebesar 73,70% dibanding by 73.70% compared to 2021, which was recorded
tahun 2021 yang tercatat sebesar Rp11,34 triliun. at Rp11.34 trillion. The increase in asset value was
Kenaikan jumlah aset tersebut lebih disebabkan mainly due to a significant increase in the amount
oleh kenaikan yang cukup signifikan pada jumlah of loans, which rose by 139.6% to Rp10.24 trillion in
Kredit, yang naik sebesar 139,6% menjadi Rp10,24 December 2022, compared to the same period in
triliun di Desember 2022, dibandingkan dengan 2021, which was Rp4.28 trillion.
periode yang sama di tahun 2021 yang sebesar
Rp4,28 triliun.
34 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
• Pendapatan Bunga Bersih • Net Interest Income
Per 31 Desember 2022, Perseroan membukukan As of December 31, 2022, the Company recorded
Pendapatan Bunga Bersih sebesar Rp1,45 triliun. a Net Interest Income of Rp1.45 trillion. This figure
Angka tersebut mengalami kenaikan yang showed a significant increase of 359.76% compared
signifikan sebesar 359,76% dibanding tahun 2021 to 2021, which was recorded at Rp315.09 billion. The
yang tercatat sebesar Rp315,09 miliar. Kenaikan increase was due to the increase in the amount of
tersebut dikarenakan kenaikan dari jumlah Kredit loans disbursed by the Company and also due to
yang disalurkan oleh Perseroan dan juga adanya the good liquidity management by the Company.
pengelolaan likuiditas yang baik oleh Perseroan.
• Pendapatan Operasional Lainnya • Other Operating Income
Per 31 Desember 2022, Perseroan juga As of December 31, 2022, the Company recorded
membukukan Pendapatan Operasional Lainnya Other Operating Income of Rp455.24 billion. This
sebesar Rp455,24 miliar. Angka tersebut mengalami figure showed an increase of 253.17% compared
kenaikan sebesar 253,17% dibanding tahun 2021 to 2021, which was recorded at Rp128.90 billion.
yang tercatat sebesar Rp128,90 miliar. Kenaikan The increase was due to the recovery of written-off
tersebut berasal dari adanya penerimaan dari aset assets, amounting to Rp131.24 billion, compared to
yang telah dihapus buku (Recovery) yang sebesar only Rp1.51 billion in 2021.
Rp131,24 miliar dari sebesar Rp1,51 miliar di tahun
2021
Perseroan senantiasa memperkuat fondasi The Company continuously strengthens its business
bisnis melalui transformasi usaha dengan foundation through business transformation by
mengimplementasikan kebijakan strategis yang tepat implementing targeted strategic policies. This
sasaran. Komitmen tersebut diwujudkan secara selaras commitment is carried out in a cohesive and integrated
dan terintegrasi. Pencapaian Perseroan juga tak lepas manner. The Company’s achievements are also due to
dari mitigasi terhadap ketahanan segmen usaha untuk its mitigation of the resilience of the business segment
menyerap potensi risiko yang akan timbul di kemudian to absorb potential risks that may arise in the future.
hari.
Gambaran Tentang Prospek Usaha Tahun 2023
Overview of the Business Prospects for 2023
Pada tahun 2023, ketidakpastian ekonomi global In 2023, global economic uncertainty is expected to
diperkirakan akan terus berlanjut. Hal ini disebabkan continue due to unresolved political and economic
oleh fragmentasi politik dan ekonomi yang belum usai fragmentation and aggressive monetary policy
serta pengetatan kebijakan moneter yang agresif di tightening in developed countries. There has been a
negara maju. Koreksi proyeksi pertumbuhan ekonomi significant correction in projected economic growth,
yang cukup besar dan disertai dengan meningkatnya accompanied by an increasing risk of potential
risiko potensi resesi, terjadi di Amerika Serikat (AS) dan recession in the United States (US) and Europe. Bank
Eropa. Bank Indonesia memproyeksi pertumbuhan Indonesia projects that global economic growth in
ekonomi dunia tahun 2023 menjadi 2,3% dari prakiraan 2023 will be 2.3%, down from the previous projection
sebelumnya sebesar 2,6%, sejalan dengan dampak of 2.6%, in line with the positive impact of the opening
positif pembukaan ekonomi Tiongkok dan penurunan of the China’s economy and the reduced global supply
disrupsi suplai global. Sementara International disruption. Meanwhile, the International Monetary
Monetary Fund (IMF) memperkirakan ekonomi global Fund (IMF) predicts that the global economic growth in
pada tahun 2023 sebesar 2,9%. 2023 will be 2.9%.
Dari sisi domestik, pencabutan Pemberlakuan From the domestic side, the repeal of the Community
Pembatasan Kegiatan Masyarakat (PPKM) dapat Activities Restrictions Enforcement (PPKM) can have a
membawa pengaruh positif terhadap pertumbuhan positive impact on economic growth and the banking
ekonomi dan industri perbankan. Bank Indonesia industry. Bank Indonesia predicts that the national
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 35
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
memperkirakan Perekonomian nasional diprakirakan economy will continue to improve, supported by the
terus membaik ditopang oleh peningkatan konsumsi increased private consumption and investment, the
swasta dan investasi, tetap kuatnya ekspor, serta daya continued strong exports, and the maintained public
beli masyarakat yang masih terjaga di tengah kenaikan purchasing power amidst rising inflation.
inflasi.
Merujuk kepada Laporan Perekonomian Indonesia Referring to the 2023 Indonesian Economic Report
2023 yang dirilis oleh Bank Indonesia, menyatakan released by Bank Indonesia, it states that domestic
bahwa Perbaikan ekonomi domestik diprakirakan economic improvement is expected to continue,
terus berlanjut ditopang oleh permintaan domestik supported by resilient domestic demand and strong
yang berdaya tahan dan kinerja ekspor yang tetap export performance. The national economy is also
kuat. Perekonomian nasional juga diprediksi terus predicted to continue to improve, driven by the
membaik ditopang oleh peningkatan konsumsi increased private consumption and investment, the
swasta dan investasi, tetap kuatnya ekspor, serta continued strong exports, and the maintained public
daya beli masyarakat yang masih terjaga di tengah purchasing power amidst rising inflation. Various
kenaikan inflasi. Berbagai indikator dan hasil survei indicators and recent Bank Indonesia surveys,
Bank Indonesia terakhir, seperti keyakinan konsumen, such as consumer confidence, retail sales, and the
penjualan eceran, dan Purchasing Managers’ Index (PMI) Manufacturing Purchasing Managers’ Index (PMI),
Manufaktur mengindikasikan terus berlangsungnya indicate the ongoing process of domestic economic
proses pemulihan ekonomi domestik. recovery.
Prospek perbaikan perekonomian nasional The prospect of national economic improvement
diprakirakan terus berlanjut dalam jangka menengah is expected to continue in the medium term with a
dengan struktur ekonomi yang berdaya tahan resilient economic structure that will support the
sehingga mendukung transformasi ekonomi nasional national economic transformation towards Indonesia
menuju Indonesia Maju. Prakiraan tersebut juga Maju. This forecast is also driven by the improved
didorong oleh prospek ekonomi global yang membaik global economic outlook, as well as the increase in
serta kenaikan investasi dan produktivitas dari investment and productivity from the implementation
implementasi kebijakan reformasi struktural baik di of structural reform policies in both the real sector
sektor riil maupun akselerasi ekonomi dan keuangan and the acceleration of digital economy and finance
digital nasional. Secara keseluruhan, Bank Indonesia at the national level. Overall, Bank Indonesia projects
memproyeksikan pertumbuhan ekonomi pada tahun that economic growth will remain strong in 2023, albeit
2023 tetap kuat meskipun sedikit melambat ke titik slightly slowing down to the midpoint of the 4.5-5.3%
tengah kisaran 4,5-5,3% sebelum meningkat menjadi range before increasing to 4.7-5.5% in 2024.
4,7- 5,5% pada tahun 2024.
Dari sisi industri, ketahanan industri perbankan From the industry perspective, the resilience of the
sebagai hal penting bagi Perseroan pada masa banking industry is essential for the Company’s future,
mendatang diperkirakan tetap terjaga. Survei Risiko and it is expected to remain intact. The Systemic Risk
Sistemik yang dilakukan Bank Indonesia terhadap Survey conducted by Bank Indonesia in October
120 responden dari lembaga keuangan, korporasi, 2022 on 120 respondents from financial institutions,
pengamat ekonomi, dan akademisi pada Oktober corporations, economic observers, and academics
2022 yang menunjukkan sebagian besar percaya dan shows that most of them believe that the stability of the
sangat percaya stabilitas sistem keuangan akan tetap financial system will be well maintained in the future.
terjaga baik ke depan.
Meski ketahanan industri perbankan tetap terjaga, Although the resilience of the banking industry remains
Otoritas Jasa Keuangan (OJK) menyatakan industri intact, the Financial Services Authority (OJK) states that
ini akan menghadapi beberapa tantangan di tahun the industry will face several challenges in 2023 amid the
2023 di tengah ketidakpastian ekonomi global tahun global economic uncertainty next year. These challenges
depan. Tantangan tersebut meliputi respon kebijakan include the post-pandemic Covid-19 policy responses,
pascapandemi Covid-19; volatilitas, ketidakpastian, volatility, uncertainty, complexity, and ambiguity
kompleksitas, dan ambiguitas (VUCA); efek limpahan (VUCA), spill-over effects or economic phenomena
(spill over effect) atau fenomena ekonomi yang terkait related to politics, technological developments, and
dengan politik; perkembangan teknologi; tantangan challenges that focus on sustainable development.
yang berfokus pada pembangunan berkelanjutan.
36 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Dalam menghadapi tantangan tahun 2023, Perseroan To address the challenges of 2023, the Company will
akan terus melakukan transformasi yang telah continue the transformation that has started since
dimulai sejak tahun 2020, pengembangan produk dan 2020, develop products, and expand banking services
memperluas lingkup layanan perbankan, tidak hanya not only in the retail sector but also venture into
pada sektor ritel, tapi juga mulai merambah pada productive credit, MSME, and corporate sectors.
sektor kredit produktif, UMKM, hingga korporasi.
Perseroan juga menargetkan untuk meningkatkan The Company also aims to increase customer stickiness
stickiness dan tingkat keaktifan nasabah dalam and activity levels in using the neobank application,
bertransaksi menggunakan aplikasi neobank, di including by adding payment channels, partnering
antaranya dengan menambah channel-channel with various partnerships, expanding digital ecosystem
pembayaran, kerja sama dengan berbagai macam partnerships, and launching Wealth management
partnership, dan juga memperluas kerja sama services, which allow customers to have more
ekosistem digital, juga dengan meluncurkan layanan investment options through the Neobank application.
Wealth Management, yang memungkinkan nasabah
untuk memiliki lebih banyak pilihan dalam berinvestasi
melalui aplikasi Neobank.
Perkembangan Tata Kelola Perusahaan
Corporate Governance Development
Komitmen terhadap penerapan Tata Kelola The commitment to implementing Good Corporate
Perusahaan yang Baik (Good Corporate Governance Governance (GCG) has always been firmly held by
atau GCG) selalu dipegang teguh oleh Perseroan. Hal the Company. This is done to form a strong system,
tersebut dilakukan untuk membentuk sistem, struktur, structure, and corporate culture to support the success
dan budaya Perseroan yang kuat dalam menunjang and sustainability of the Company’s business and
keberhasilan dan keberlanjutan usaha Perseroan changes in the business environment in achieving
serta perubahan lingkungan bisnis dalam mencapai the Company’s values for stakeholders. The Company
nilai-nilai Perseroan bagi pemangku kepentingan believes that the implementation of GCG is not only
(stakeholders). Perseroan percaya bahwa penerapan compliance with applicable standards and regulations,
GCG bukan hanya sekadar kepatuhan terhadap but also needs to be accompanied by strong belief and
standar dan peraturan perundang-undangan yang commitment in practice.
berlaku, akan tetapi perlu diiringi dengan keyakinan
dan komitmen yang kuat dalam praktiknya.
Penerapan praktik GCG yang kuat di Perseroan The strong implementation of GCG practices in the
tercermin dalam semua aspek kegiatan bisnis Company is reflected in all aspects of the Bank’s business
Perseroan mulai dari pengambilan keputusan, activities, ranging from decision-making, relationships
hubungan dengan mitra kerja hingga kegiatan with business partners to operational activities, based
operasional, didasari oleh prinsip-prinsip dasar GCG on basic principles of GCG consistently and sustainably.
secara konsisten dan berkesinambungan. Perseroan The Company believes that with good implementation
meyakini bahwa dengan penerapan GCG yang baik of GCG, the impact of risks can be reduced, thus
akan mengurangi adanya risiko yang berdampak maintaining the continuity of the Company’s business.
sehingga kelangsungan usaha Perseroan tetap terjaga.
Perseroan senantiasa menerapkan prinsip-prinsip The Company always applies the basic principles of
dasar GCG di setiap kegiatan operasional bisnisnya good corporate governance (GCG) in all its business
secara menyeluruh hingga ke seluruh jajaran operations, throughout the Company’s hierarchy, aimed
Perseroan, yang mana ditujukan untuk mencapai at achieving the previously set vision. The Company
visi yang telah dicanangkan sebelumnya. Perseroan believes that the best GCG practices, combined with
meyakini praktik terbaik GCG yang diiringi dengan high integrity in fulfilling the principles of the code of
integritas tinggi dalam pemenuhan prinsip kode etik ethics and Company values, can boost the Company’s
serta nilai-nilai Perusahaan, dapat mendongkrak performance.
kinerja Perseroan.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 37
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Sebagai warga korporasi, Perseroan senantiasa As a corporate citizen, the Company always applies the
menerapkan prinsip-prinsip governansi korporat principles of good corporate governance, which are
yang baik, yang berlandaskan pada 4 (empat) based on the 4 (four) pillars of corporate governance,
pilar governansi korporat, yaitu perilaku beretika, namely ethical behavior, accountability, transparency,
akuntabilitas, transparansi, dan keberlanjutan, and sustainability, as outlined in the General Guidelines
sebagaimana tertuang dalam Pedoman Umum for Indonesian Corporate Governance (PUGKI),
Governansi Korporat Indonesia (PUGKI), yang terakhir which last updated in 2021. PUGKI 2021 itself is the
dimutakhirkan pada tahun 2021. PUGKI 2021 sendiri, latest development and update of the basic TARIF
merupakan pengembangan dan perkembangan terkini values (Transparency, Accountability, Responsibility,
dari nilai dasar TARIF (Transparansi, Akuntabilitas, Independence, and Fairness) which were last used in
Responsibilitas, Independensi, dan Fairness) yang PUGKI 2019.
terakhir digunakan pada PUGKI 2019.
Pada tahun 2022, kami melakukan penilaian sendiri In 2022, we conducted a self-assessment of GCG
atau self assessment atas penerapan GCG di lingkungan implementation within the Company. As a result,
Perseroan. Hasilnya, Perseroan memperoleh skor the Company obtained a composite score of 2 (two),
sebesar nilai komposit 2 (dua) yang mencerminkan which reflects that the Company has consolidated the
bahwa Perseroan secara konsolidasi telah melakukan implementation of good corporate governance and
penerapan Tata Kelola secara baik serta telah has adequately fulfilled the principles of corporate
melakukan pemenuhan yang memadai atas prinsip- governance.
prinsip Tata Kelola.
Komitmen terhadap Penerapan Keuangan Berkelanjutan
Commitment to the Implementation of Sustainable Finance
Dalam menjalankan kegiatan usaha perbankan sehari- In carrying out daily banking business activities, the
hari, Perseroan semakin memantapkan posisinya Company is increasingly strengthening its position as
sebagai bank dengan layanan digital yang turut ambil a bank with digital services that helps overcome the
bagian dalam mengatasi dampak perubahan iklim impact of climate change, which has become a global
yang kini tengah menjadi masalah global dan harus issue that must be addressed by all industries, including
ditangani bersama oleh semua industri termasuk the financial services industry. As a result of being fully
sektor jasa keuangan. Atas kesadaran penuh akan hal aware of this matter, the Company has formulated
ini, Perseroan telah merumuskan berbagai inisiatif various strategic initiatives and sustainability targets
strategis dan target-target keberlanjutan yang relevan relevant to the Company’s business sector as further
dengan bidang usaha Perseroan sebagaimana stated in the 2022 Sustainable Finance Action Plan
dituangkan lebih lanjut dalam Rencana Aksi Keuangan (RKAB).
Berkelanjutan (RKAB) tahun 2022.
Langkah konkret Perseroan dalam mengintegrasikan The Company’s concrete steps in integrating
prinsip-prinsip keuangan berkelanjutan sustainable finance principles are realized through the
diwujudnyatakan melalui pelaksanaan kegiatan implementation of operational and business activities
operasional dan bisnis yang memerhatikan aspek sosial that are concerned with social and environmental
dan lingkungan, serta bertujuan untuk mendukung issues and aim to support the achievement of targets
pencapaian target dan sasaran Tujuan Pembangunan and objectives for the Sustainable Development Goals.
Berkelanjutan. Pada pilar lingkungan hidup, Perseroan In the environmental pillar, the Company continues to
terus berupaya meningkatkan efisiensi penggunaan improve electricity and water use efficiency in all branch
listrik dan air di semua kantor-kantor cabang guna offices to reduce energy consumption. Instead, we
menekan angka konsumsi energi. Sebagai gantinya, continue to strive towards improving the quality of our
kami terus berupaya meningkatkan kualitas jaringan network as well as a sophisticated and safe technology
38 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dan infrastruktur teknologi yang canggih dan aman infrastructure in order to provide excellent service to
untuk mendukung pemberian layanan prima kepada customers by ensuring that our financial solutions can
nasabah sehingga kebutuhan solusi keuangan yang be accessed through a smartphone without visiting a
kami tawarkan dapat diakses melalui smartphone physical location.
tanpa harus mengunjungi kantor fisik.
Kemudian pada pilar sosial, Perseroan juga mendukung On the social pillar, the Company also supports
pertumbuhan ekonomi yang inklusif dan berkelanjutan inclusive and sustainable economic growth by actively
dengan secara aktif melakukan kampanye literasi conducting financial literacy campaigns either through
keuangan baik melalui kegiatan fisik ataupun melalui physical activities or digital campaigns by utilizing
kampanye digital dengan memanfaatkan aset-aset its digital assets. In 2022, the Company launched the
digital yang dimiliki. Pada tahun 2022, Perseroan #BuatSemua campaign as a concrete step in raising
meluncurkan kampanye #BuatSemua sebagai bentuk public awareness about the financial literacy gap, which
langkah konkret untuk meningkatkan kesadaran is still quite large in society and is the root cause of the
publik akan kesenjangan literasi finansial yang masih large number of underbanked (47 million people) and
cukup besar di tengah masyarakat dan masih menjadi unbanked (92 million people) in Indonesia. Through the
akar masalah dari besarnya angka underbanked #BuatSemua campaign, the Company is demonstrating
(47 juta orang) dan unbanked (92 juta orang) di its commitment to raising the level of financial literacy
Indonesia. Melalui kampanye #BuatSemua, Perseroan in the nation by educating the public that the Company
menunjukkan upayanya dalam meningkatkan angka provides a user-friendly and innovative neobank
literasi keuangan nasional dengan mengedukasi application service that can be used by all groups of
masyarakat bahwa Perseroan memiliki layanan people regardless of geography to address a variety of
aplikasi neobank yang inovatif dan user friendly serta community needs.
dapat digunakan oleh semua kalangan masyarakat
tanpa batasan geografis untuk menjawab berbagai
kebutuhan masyarakat.
Dari segi ekonomi, Perseroan telah merealisasikan In terms of economics, the Company has realized most of
sebagian besar rencana aksi utama yang mencakup the main action plans, including lending for Sustainable
penyaluran kredit untuk Kegiatan Usaha Berkelanjutan Business Activities (KUB) with a nominal value of Rp80
(KUB) dengan nominal mencapai Rp80 miliar, setara billion, equivalent to 0.83% of the Company’s total
0,83% dari total baki kredit Perseroan selama 2022. credit balance in 2022. In the future, the Company is
Perseroan berkomitmen untuk terus meningkatkan committed to increasing the distribution of economic
penyaluran manfaat ekonomi yang berkelanjutan benefits sustainability to its customers and the wider
kepada para nasabah dan masyarakat luas di tahun- community.
tahun mendatang.
Perseroan menyadari bahwa implementasi prinsip The Company realizes that the implementation of
keuangan berkelanjutan masih harus disosialisasikan sustainable finance principles should be disseminated
lebih gencar baik di kalangan internal maupun kepada more frequently both internally and to external
para pemangku kepentingan eksternal agar visi dan stakeholders so that the vision and steps taken towards
derap langkah untuk mewujudkan hadirnya praktik the implementation of ESG-based banking practices
perbankan berbasis LST dapat terwujud. Selama can be carried out. During the 2022 reporting period,
periode pelaporan 2022, Direksi telah melakukan the Board of Directors has conducted regular reviews
telaah dan evaluasi berkala akan hal ini serta telah and evaluations on this matter and has mapped out
memetakan kendala dan tantangan yang dihadapi. the constraints and challenges faced. In order to
Untuk mengantisipasi hal ini, Perseroan telah prepare for this, the Company has prepared the right
mempersiapkan rumusan strategi keberlanjutan yang sustainability strategy formulation as well as taken a
tepat serta menerapkan mitigasi risiko keberlanjutan careful and measurable sustainability risk mitigation.
yang cermat dan terukur.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 39
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Perubahan Komposisi Direksi
Changes in the Board of Directors Composition
Sepanjang tahun 2022, komposisi Direksi Perseroan Throughout 2022, the composition of the Company’s
tidak mengalami perubahan. Komposisi Direksi Board of Directors did not change. The composition of
Perseroan per 31 Desember 2022 terdiri dari 4 (empat) the Board of Directors in the Company as of December
orang dan dipimpin oleh seorang Direktur Utama 31, 2022 consists of 4 (four) people and is led by a
yang berasal dari pihak yang independen terhadap President Director who comes from a party that is
pemegang saham pengendali, sebagai berikut: independent of the controlling shareholder, as follows:
Nama Jabatan
Name Position
Tjandra Gunawan Direktur Utama
President Director
Aditya Wahyu Windarwo Direktur
Director
Ricko Irwanto Direktur Kepatuhan
Compliance Director
Chen Jun Direktur
Director
Segenap jajaran Direksi berkomitmen untuk The entire Board of Directors is committed to fulfilling
menjalankan amanah ini dengan senantiasa this mandate by always upholding the principles of good
mengedepankan prinsip tata kelola perusahaan yang corporate governance for the benefit of Shareholders
baik untuk kepentingan Para Pemegang Saham dan and other Stakeholders.
Para Pemangku Kepentingan Lainnya.
Apresiasi
Appreciation
Menjalani tahun 2022 menjadi tahun yang penuh 2022 proved to be a year full of challenges. The
tantangan. Perseroan tidak akan dapat meraih Company would not be able to achieve these
berbagai pencapaian ini tanpa dukungan, upaya, accomplishments without the support, efforts, and
dan dedikasi karyawan kami serta arahan dari Dewan dedication of our employees as well as guidance from
Komisaris. Penghargaan yang sama juga disampaikan the Board of Commissioners. The same appreciation is
kepada nasabah dan mitra usaha, atas dukungan, also conveyed to our customers and business partners
kepercayaan dan kerja sama yang telah terjalin dengan for the support, trust, and cooperation that has been
baik selama ini. well established thus far.
40 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Direksi juga menyampaikan terima kasih dan The Board of Directors also expresses gratitude and
penghargaan kepada para Neobankers yang telah appreciation to the Neobankers who have worked with
berkarya penuh dedikasi, kecintaan, dan dengan dedication, passion, and perseverance in carrying out
kesungguhan dalam melaksanakan tugas dan their respective duties and responsibilities, as well as
tanggung jawab masing-masing serta mendukung supporting efforts to realize the Company’s Vision,
upaya untuk mewujudkan Visi, Misi, dan Target Mission, and Targets hand in hand tirelessly.
Perseroan secara bahu membahu tanpa mengenal
lelah.
Tak lupa, atas nama Perseroan, Direksi juga Last but not least, on behalf of the Company, the Board
memberikan apresiasi kepada Pemegang Saham dan of Directors also gives appreciation to the Shareholders
seluruh pemangku kepentingan atas kerja sama yang and all stakeholders for the cooperation and trust given
telah terjalin dengan baik dan kepercayaan yang telah to the Company.
diberikan pada Perseroan.
Tjandra Gunawan
Direktur Utama
President Director
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 41
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03
Profil
Perusahaan
Company Profile
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 45
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 46
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Identitas Perusahaan
Corporate Identity
Nama Perusahaan PT Bank Neo Commerce Tbk. (d/h. PT Bank Yudha Bhakti Tbk.)
Company Name
Dasar Hukum Pendirian Akta No. 68 tanggal 19 September 1989 dibuat di hadapan Amrul Partomuan Pohan,
Legal Basis of Establishment S.H., LLM dan telah memperoleh pengesahan Menteri Kehakiman Republik Indonesia
No. C2-10215 HT.01.01.Th’89 tanggal 7 November 1989, serta telah diumumkan dalam
Berita Negara Republik Indonesia No. 99 tanggal 12 Desember 1989, Tambahan Berita
Negara Republik Indonesia No. 3470/1989.
Deed No. 68 dated September 19, 1989 made before the Notary Amrul Partomuan
Pohan, S.H., LL.M., which has been approved by the Minister of Justice of the Republic
of Indonesia No. C2-10215 HT.01.01.Th’89 dated November 7, 1989, and has been
published in the State Gazette of the Republic of Indonesia No. 99 dated December 12,
1989, Supplement to the State Gazette of the Republic of Indonesia No. 3470/1989.
Tanggal Pendirian 19 September 1989
Date of Establishment September 19, 1989
Bidang Usaha Bank Umum
Line of Business Commercial Bank
Modal Dasar Rp3.000.000.000.000
Authorized Capital Rp3,000,000,000,000
Modal Ditempatkan dan Disetor Penuh Rp1.203.881.567.900
Issued/Fully Paid Capital Rp1,203,881,567,900
Kode Saham BBYB
Stock Code
Pemegang Saham PT Akulaku Silvrr Indonesia (25,66%)
Shareholders PT Gozco Capital (10,53%)
PT Rockcore Financial Technology, Co. Ltd. (6,12%)
Masyarakat (Kepemilikan masing-masing di bawah 5%) (57,69%)
Public (below 5% ownership) (57.69%)
Jumlah Kantor 7 Kantor Cabang dan 2 Kantor Cabang Pembantu
Total Branch Offices 7 Branch Offices and 2 Sub-Branch Offices
Jumlah Karyawan 1.016 orang/people
Total Employees
Alamat dan Kontak Perusahaan Treasury Tower Lantai 60, Kawasan District 8 LOT. 28
Company Address and Contact Jl. Jend Sudirman Kav. 52-53, Senayan, Kebayoran Baru, Jakarta Selatan 12190
Telepon: (62 21) 2709 4950, 2709 4951
Email: corsec@bankneo.co.id
Website: www.bankneocommerce.co.id
Treasury Tower Lantai 60, Kawasan District 8 LOT. 28
Jl. Jend Sudirman Kav. 52-53, Senayan, Kebayoran Baru, South Jakarta 12190
Phone: (62 21) 2709 4950, 2709 4951
Email: corsec@bankneo.co.id
Website: www.bankneocommerce.co.id
Media Sosial Perusahaan Facebook: Bank Neo Commerce
Company Social Media Instagram: @bankneocommerce
Twitter: @bankneocommerce
YouTube: Bank Neo Commerce
TikTok: @bankneocommerce
44 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Sejarah Singkat Perusahaan
Brief History of Company
PT Bank Neo Commerce Tbk (“Perseroan”) didirikan PT Bank Neo Commerce Tbk (the “Company”) was
berdasarkan Akta No. 68 tanggal 19 September 1989 established based on Deed No. 68 dated September
yang diubah dengan Akta No. 13 tanggal 2 November 19, 1989 which was amended by Deed no. 13 dated
1989 yang dibuat di hadapan Amrul Partomuan, S.H., November 2, 1989 made before Amrul Partomuan,
M.H., Notaris di Jakarta dengan nama PT Bank Yudha S.H., M.H., Notary in Jakarta under the name PT
Bhakti Tbk. Akta Pendirian tersebut telah mendapat Bank Yudha Bhakti Tbk. The Deed of Establishment
Pengesahan dari Menteri Kehakiman Republik has been approved by the Minister of Justice of the
Indonesia melalui Surat Keputusan No. C2-10215. Republic of Indonesia through Decree No. C2-10215.
HT.01.01.TH’89 tanggal 7 November 1989 dan telah HT.01.01.TH’89 dated November 7, 1989 and has
diumumkan dalam Lembaran Berita Negara Republik been announced in the State Gazette of the Republic
Indonesia Nomor 99 tanggal 12 Desember 1989 of Indonesia Number 99 dated December 12, 1989
Tambahan No. 3470/1989. Supplement No. 3470/1989.
Akta Pendirian tersebut telah mengalami beberapa kali The Deed of Establishment has undergone several
perubahan dan penambahan yang kemudian diubah amendments and additions, which were later amended
seluruhnya serta disesuaikan dengan UU No. 40 Tahun entirely and adapted to Law No. 40 of 2007 concerning
2007 tentang Perseroan Terbatas berdasarkan Akta the Limited Liability Companies based on Deed
Nomor 02 tanggal 3 November 2008 yang dibuat di Number 02 dated November 3, 2008 made by Pudji
hadapan Pudji Rejeki Irawati, S.H., notaris di Jakarta. Rejeki Irawati, S.H., a notary in Jakarta. This has been
Hal tersebut telah mendapat persetujuan dari Menteri approved by the Minister of Law and Human Rights of
Hukum dan Hak Asasi Manusia RI melalui Surat the Republic of Indonesia through Decree No. AHU-
Keputusan No. AHU-06842.AH.01.02.2009 tanggal 11 06842.AH.01.02.2009 dated March 11, 2009, and has
Maret 2009, serta telah diumumkan dalam Lembaran been announced in the State Gazette of the Republic
Berita Negara Republik Indonesia No. 62 tanggal 4 of Indonesia No. 62 dated August 4, 2009 Supplement
Agustus 2009 Tambahan No. 20688/2009. No. 20688/2009.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 45
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pada tanggal 30 Juli 2020, Perseroan melakukan On July 30 2020, the Company made changes to the
perubahan Anggaran Dasar berdasarkan Akta No. 23 Articles of Association based on Deed No. 23 made in
yang dibuat di hadapan Dr. Agung Iriantoro, S.H., M.H., the presence of Dr. Agung Iriantoro, S.H., M.H., notary
notaris di Jakarta terkait perubahan nama dari PT Bank in Jakarta regarding the change of name from PT Bank
Yudha Bhakti Tbk menjadi PT Bank Neo Commerce Yudha Bhakti Tbk to PT Bank Neo Commerce Tbk. This
Tbk. Perubahan Anggaran Dasar ini telah disetujui amendment to the Articles of Association has been
oleh Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human Rights
Indonesia dengan Surat No. AHU-0053297.AH.01.02 of the Republic of Indonesia with Letter No. AHU-
tahun 2020 tanggal 4 Agustus 2020. Perubahan nama 0053297.AH.01.02 of 2020 dated August 4, 2020. The
tersebut telah disetujui oleh Otoritas Jasa Keuangan name change was approved by the Financial Services
(OJK) melalui Surat OJK No. S-315/PB.12.2020 tanggal Authority (OJK) through OJK Letter No. S-315/PB.12.2020
7 September 2020 dan Salinan Keputusan OJK No. KEP- dated September 7, 2020 and a copy of OJK Decree No.
121/PB.1/2020 tanggal 2 September 2020. KEP-121/PB.1/2020 dated September 2, 2020.
Perseroan telah mengalami beberapa kali perubahan The Company has undergone several amendments
Anggaran Dasar. Adapun perubahan Anggaran Dasar to the Articles of Association. The last amendment to
Perseroan terakhir sesuai dengan Akta No. 103 the Company’s Articles of Association is in accordance
tanggal 15 Desember 2022 yang dibuat dihadapan with Deed No. 103 of December 15, 2022 made by Jose
Jose Dima Satria, S.H., M.Kn., Notaris di Jakarta, yang Dima Satria, S.H., M.Kn., notary in Jakarta and has been
telah disetujui oleh Menkumham berdasarkan Surat approved through Decree of the Minister of Law and
Keputusan Menkumham No. AHU-AH.01.03-0327338 Human Rights of the Republic of Indonesia No. AHU-
tertanggal 16 Desember 2022 dan telah terdaftar AH.01.03-0327338 on December 16, 2022 and has been
dalam Daftar Perseroan No. AHU-0253710.AH.01.11 registered in the Company Register No. AHU-0253710.
tanggal 16 Desember 2022. AH.01.11 dated December 16, 2022
46 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Visi, Misi, dan Tata Nilai Perusahaan
Vision, Mission, and Corporate Value
Visi Vision
Lebih dari Sekedar Bank More Than Just Banking
Kami mendefinisikan ulang cara bekerja perbankan We are redefining the way banking works by creating
dengan menciptakan sistem layanan yang didasarkan a service system that is based on customer needs
oleh kebutuhan dan keinginan pelanggan. Didukung and wants. Supported by technological advances, we
oleh kemajuan teknologi, kami memberikan provide digital-based inclusive financial services that
pelayanan keuangan inklusif berbasis digital yang are profitable and accessible to everyone.
menguntungkan dan dapat dimiliki semua orang.
Misi Tata Nilai Perusahaan
Mission Corporate Value
1. Bersama-sama menyajikan Neo • Trust & Integrity
Experience dalam perbankan. Membangun integritas perusahaan yang berlandaskan
2. Menghadirkan ketenangan dan kepercayaan kepada karyawan dan pelanggan.
kesejahteraan finansial bagi • Always Neo
pelanggan. Eksploratif dalam menciptakan inovasi dan solusi layanan
3. Mengoptimalkan layanan digital keuangan terbaik yang berbasis teknologi untuk dapat tumbuh &
yang memberi kemudahan dan berkembang bersama pelanggan.
kenyamanan maksimal bagi • Favorable & Prosperous
pelanggan. Menyediakan layanan keuangan yang inklusif dan menguntungkan
4. Konsisten dalam menyediakan bagi semua pihak. Memanfaatkan teknologi untuk mewujudkan
layanan keuangan yang inklusif, layanan perbankan yang mudah, nyaman, dan menyenangkan
nyaman, dan berkelanjutan. bagi pelanggan.
• Make It Happen
1. To stand together creating Neo Lugas dan penuh determinasi dalam memberikan solusi terhadap
Experience in financial services. kebutuhan perbankan pelanggan.
2. To ensure serenity by delivering
financial prosperity for customers. • Trust & Integrity
3. To optimize digital services that Building company’s integrity based on trust in employees and
provide maximum convenience and customers.
comfort for customers. • Always Neo
4. To keep providing inclusive, Explorative in creating innovations and the best technology-based
convenient, and sustainable financial service solutions to be able to grow & develop with
financial services. customers.
• Favorable & Prosperous
Provide financial services that are inclusive and beneficial for all
parties. Utilizing technology to provide banking services that are
easy, convenient, and enjoyable for customers.
• Make It Happen
Straightforward and full of determination in providing solutions to
customer banking needs.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 47
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kegiatan dan Bidang Usaha
Business Activities and Line of Business
Maksud dan tujuan berdirinya Perseroan telah The aims and objectives of the establishment of the
diatur dalam ketentuan Anggaran Dasar yaitu untuk Company have been regulated in the provisions of the
melakukan usaha di bidang jasa perbankan sesuai Articles of Association, namely to conduct business in
dengan ketentuan dalam perundang-undangan. the field of banking services in accordance with the
Dalam melaksanakan maksud dan tujuannya tersebut, provisions of the legislation. In carrying out these aims
sebagaimana diatur dalam Pasal 3 ayat (2) Anggaran and objectives, as stipulated in Article 3 paragraph (2)
Dasar, Perseroan melaksanakan kegiatan usaha of the Articles of Association, the Company carries out
sebagai berikut: the following business activities:
1. Menghimpun dana dari masyarakat dalam bentuk 1. Collect funds from the public in the form of deposits
simpanan berupa giro, deposito berjangka, such as current accounts, time deposits, certificates
sertifikat deposito, tabungan, dan/atau bentuk lain of deposit, savings, and/or other equivalent forms;
yang dipersamakan dengan itu;
2. Memberikan kredit; 2. Loans;
3. Menerbitkan surat pengakuan hutang; 3. Issuing acknowledgment of debt;
4. Membeli, menjual atau menjamin atas risiko sendiri 4. Purchasing, selling or guaranteeing the followings
maupun untuk kepentingan dan atas perintah for internal risk or on behalf of interest and under
nasabahnya: the customers’ order:
a. Surat-surat wesel termasuk wesel yang a. Bills of exchange including Acceptance Bill of
diakseptasi oleh Perseroan yang masa Exchange by the Company with maturity shorter
berlakunya tidak lebih lama daripada kebiasaan than usual period in the securities trading;
dalam perdagangan surat-surat dimaksud;
b. Surat pengakuan hutang dan kertas dagang b. Acknowledgment of debt and other securities
lainnya yang masa berlakunya tidak lebih lama with maturity shorter than usual period in the
dari kebiasaan dalam perdagangan surat-surat securities trading;
dimaksud;
c. Kertas perbendaharaan negara dan surat c. Bonds;
jaminan pemerintah;
d. Sertifikat Bank Indonesia (SBI); d. Bank Indonesia Certificate (SBI);
e. Obligasi; e. Bonds;
f. Surat dagang berjangka waktu sampai dengan f. Securities with up to 1 (one) year maturity;
1 (satu) tahun;
g. Instrumen surat berharga lain yang berjangka g. Other securities instruments with up to 1 (one)
waktu sampai dengan 1 (satu) tahun; year maturity.
5. Memindahkan uang baik untuk kepentingan 5. Transferring money either for internal or the
sendiri maupun untuk kepentingan nasabah; customer’s interest;
6. Menempatkan dana pada, meminjam dana 6. Funding placement in, borrowings fund from, or
dari, atau meminjamkan dana kepada bank lending fund to other banks, either using Letters,
lain, baik dengan menggunakan surat, sarana telecommunication channel or Bill of Notes,
telekomunikasi maupun dengan wesel unjuk, cek Cheques or other modes of payment;
atau sarana lainnya;
7. Menerima pembayaran dari tagihan atas surat 7. Receiving payment of securities billing and
berharga dan melakukan perhitungan dengan atau conducting calculation with or among third parties;
antar pihak ketiga;
8. Menyediakan tempat untuk menyimpan barang 8. Providing place to deposit valuable goods and
dan surat berharga; securities;
9. Melakukan kegiatan penitipan untuk kepentingan 9. Providing deposit activity for other parties’ interest
pihak lain berdasarkan suatu kontrak; based on a contract;
48 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
10. Melakukan penempatan dana dari nasabah kepada 10. Conducting fund placement from the customers to
nasabah lainnya dalam bentuk surat berharga yang other customers as securities not listed at the stock
tidak tercatat di bursa efek; exchange;
11. Membeli melalui pelelangan agunan baik semua 11. Purchasing collateral via auction both entirely or
maupun sebagian dalam hal debitur tidak partly in the case that the debtors failed to settle
memenuhi kewajibannya kepada Perseroan, their liabilities to the Company, with a requirement
dengan ketentuan agunan yang dibeli tersebut that the purchased collateral has to be immediately
wajib dicairkan secepatnya; disbursed;
12. Melakukan kegiatan dalam valuta asing dengan 12. Commencing activity in foreign exchange in
memenuhi ketentuan yang ditetapkan oleh Bank compliance with regulations stipulated by Bank
Indonesia; Indonesia;
13. Melakukan kegiatan anjak piutang, usaha kartu 13. Conducting factoring activity, credit card business
kredit dan kegiatan wali amanat; and trustee activity;
14. Melakukan kegiatan penyertaan modal pada bank 14. Conducting capital investment activity with other
atau perusahaan lain dibidang keuangan, seperti banks or other financial companies, such as leasing,
sewa guna usaha, modal ventura, perusahaan efek, Joint venture, securities company, insurance as
asuransi, serta lembaga kliring penyelesaian dan well as clearing settlement and deposit agency,
penyimpanan, dengan memenuhi ketentuan yang by complying with regulations stipulated by Bank
ditetapkan oleh Bank Indonesia; Indonesia;
15. Melakukan kegiatan penyertaan modal sementara 15. Conducting temporary capital placement to
untuk mengatasi akibat kegagalan kredit, dengan mitigate non-performing loan, with a requirement
syarat harus menarik kembali penyertaannya, to withdraw the investment and complying with
dengan memenuhi ketentuan yang ditetapkan oleh regulations stipulated by Bank Indonesia; and
Bank Indonesia; dan
16. Bertindak sebagai pendiri dana pensiun dan 16. Acting as founder and committee of pension fund in
pengurus dana pensiun sesuai dengan ketentuan compliance with prevailing pension fund Law.
dalam peraturan perundang-undangan dana
pensiun yang berlaku.
Guna mendukung kegiatan usaha yang dilakukan, To support the business, the Company carries out all
Perseroan dapat melaksanakan seluruh kegiatan business activities related to and sustains the main
usaha yang berkaitan dan menunjang kegiatan business as long as it does not violate any applicable
usaha utama selama tidak melanggar ketentuan dan law and regulation.
peraturan perundang-undangan yang berlaku.
Produk dan Layanan
Products and Services
Dalam rangka menjangkau segmen pasar secara In order to reach market segments in an inclusive
inklusif, Perseroan berkomitmen melayani kebutuhan manner, the Company is committed to serving
keuangan nasabah melalui berbagai produk dan customers financial needs through various products
layanan yang sesuai dengan kebutuhan finansial and services that suit customers financial needs.
nasabah. Didukung oleh produk dan layanan perbankan Supported by quality banking products and services,
yang berkualitas, Perseroan meyakini dapat menjaga the Company believes it can maintain business growth
pertumbuhan bisnis secara berkelanjutan sehingga in a sustainable manner so as to provide optimal
memberikan hasil yang optimal bagi pemegang saham results for shareholders and stakeholders.
dan pemangku kepentingan.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 49
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pada tahun 2022, Perseroan menghimpun Dana Pihak In 2022, the Company collected Third Party Funds
Ketiga (DPK) dengan total mencapai mencapai Rp14,5 (DPK) with a total of IDR14.5 trillion, a growth of
triliun, mengalami pertumbuhan sebesar 77,87% 77.87% compared to the previous year’s position. The
dibandingkan dengan posisi tahun sebelumnya. Company has also succeeded in providing positive
Perseroan juga berhasil memberikan pertumbuhan growth as seen from the number of customers by the
positif terlihat dari jumlah nasabah hingga akhir tahun end of 2022, which totaled 20.9 million customers.
2022 yang sebanyak 20,9 juta nasabah. Pencapaian This achievement was supported by various attractive
tersebut didukung oleh berbagai program-program programs and the addition of new product variants
yang menarik serta penambahan varian produk baru launched by the Company in 2022.
yang diluncurkan oleh Perseroan selama tahun 2022.
Produk-produk berkualitas dengan suku bunga dan Quality products with competitive interest rates and
tarif transaksi yang bersaing, disertai dengan kualitas transaction rates, supported by quality service and
pelayanan serta keterampilan Sumber Daya Manusia Human Resources skills that can market product
yang dapat memasarkan keunggulan produk, akan excellence, will help the Company gain a significant
membantu Perseroan untuk meraih pangsa pasar market share. Several strategies implemented by
yang signifikan. Beberapa strategi yang dijalankan the Company to increase the number of customers
oleh Perseroan untuk meningkatkan jumlah nasabah and TPF include developing products and services
dan DPK antara lain melalui pengembangan produk (including digital services) that suit the financial and
dan layanan (termasuk layanan digital) yang sesuai non-financial needs of customers with an orientation
dengan kebutuhan finansial dan non-finansial nasabah towards improving the quality of customer service.
dengan berorientasi pada peningkatan kualitas Increasing the composition of low-cost funds is still
layanan nasabah. Peningkatan komposisi dana murah one of the Company’s main focuses in implementing
juga masih menjadi salah satu fokus utama Perseroan its funding strategy.
dalam penerapan strategi pendanaan.
Untuk memenuhi solusi kebutuhan finansial nasabah, To meet customers’ financial needs solutions, the
Perseroan menawarkan berbagai jenis produk dan Company offers various types of products and services
layanan seperti Tabungan, Giro, dan Deposito. Selain such as Savings, Current Accounts, and Time Deposits.
produk-produk tersebut, Perseroan juga mulai In addition to these products, the Company has also
memasarkan produk Wealth Management dengan begun to market Wealth Management products by
melakukan kerja sama Rekanan Manajer Investasi, collaborating with Investment Manager Partners,
yaitu produk Reksa Dana, dan juga kerjasama dengan namely Mutual Fund products, and also collaborating
beberapa Rekanan Perusahaan Asuransi dalam with several Insurance Company Partners in marketing
memasarkan produk Bancassurance. Layanan produk Bancassurance products. Wealth Management
Wealth Management hadir sebagai bentuk layanan product services serve as a form of service provided
yang disediakan Perseroan untuk menawarkan solusi by the Company to offer financial solutions, starting
finansial dari mulai membantu mengembangkan from helping develop to protecting assets owned
hingga melindungi aset yang dimiliki oleh Nasabah. by customers. Currently, these products have been
Saat ini, produk-produk tersebut telah didistribusikan distributed through the Company branch offices
melalui kantor-kantor cabang Perseroan di seluruh throughout Indonesia.
Indonesia.
Perseroan secara berkelanjutan mendorong program The Company continuously encourages quality
dan layanan berkualitas sehingga dapat meningkatkan programs and services so as to improve the financial
pengalaman finansial dari nasabah, yaitu: experience of customers, namely:
• Penambahan dan pengembangan variasi dari • Addition and development of variations of deposit
produk simpanan yang ditawarkan melalui aplikasi products offered through the NeoBank application.
NeoBank. Perseroan meluncurkan produk tabungan The Company launched a new savings product
baru di tahun 2022 dengan nama Neo Wish, dimana in 2022, namely Neo Wish. This product help
melalui tabungan ini nasabah akan dibantu customers maintain discipline in saving, through
untuk lebih disiplin dalam menabung, melalui their autodebit facility, affordable placement of
fasilitas autodebit yang dimiliki, penempatan dana funds with the flexibility features offered.
yang terjangkau dengan fitur fleksibilitas yang
ditawarkan.
50 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 53
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
• Peluncuran produk-produk Wealth Management, • Launch of Wealth Management products, in
yang bekerjasama dengan beberapa Rekanan collaboration with several Investment Manager
Manajer Investasi, dimana Perseroan berperan Partners, where the Company acts as APERD in
sebagai APERD dalam memasarkan produk-produk marketing Mutual Fund products, including Fixed
Reksa Dana, diantaranya produk Reksa Dana Income Mutual Fund products, Mixed Mutual
Pendapatan Tetap, Reksa Dana Campuran, dan Funds, and Equity Mutual Funds to meet the
Reksa Dana Saham untuk memenuhi kebutuhan financial needs of customers according to with the
finansial nasabah sesuai dengan profil risiko yang risk profile of the customer
dimiliki oleh nasabah
• Kerjasama Bancassurance dengan Mitra Perusahaan • Bancassurance collaboration with insurance
Asuransi dalam memasarkan produk-produk company partners in marketing insurance products
Asuransi sebagai salah satu solusi yang ditawarkan as one of the solutions offered to meet customers
untuk memenuhi kebutuhan finansial nasabah. financial needs.
• Peluncuran Corporate Internet Banking, untuk • Launch of Corporate Internet Banking, to provide
memberikan kemudahan dalam bertransaksi dan convenience in transactions and meet financial
memenuhi kebutuhan finansial bagi nasabah non- needs for non-individual customers.
perorangan.
• Program-program yang menarik dan inovatif yang • Attractive and innovative programs implemented
dilakukan baik secara online maupun offline untuk both online and offline to increase the volume of
meningkatkan volume dana pihak ketiga dan third party funds and customer financial transaction
aktivitas transaksi finansial nasabah, diantaranya activities, including acquisition programs for
program-program akuisisi untuk nasabah baru, new customers, bundling programs for existing
program bundling untuk nasabah eksisting, dan customers, and other attractive programs.
program-program menarik lainnya.
Selain itu, Perseroan senantiasa mendorong In addition, the Company continues to encourage
pengembangan produk, layanan, maupun banking the development of products, services and banking
experience bagi nasabah untuk tahun 2023 melalui experience for customers for 2023 through several
beberapa inisiatif, yaitu: initiatives, namely:
• Perseroan berperan sebagai PPE-EBUS untuk dapat • The Company serves as PPE-EBUS to be able to
melakukan pemasaran produk Obligasi market Bond products
• Perseroan berperan sebagai MPPPE yang • The Company acts as an MPPPE which cooperates
melakukan kerjasama dengan perusahaan sekuritas with securities companies to accommodate
untuk mengakomodir kebutuhan nasabah dalam customer needs in conducting share buying and
melakukan transaksi jual-beli saham selling transactions
• Penambahan produk simpanan baru, diantaranya • Add new savings products, including savings
produk tabungan yang mengajak nasabah untuk products that invite customers to contribute to
berkontribusi terhadap kelestarian lingkungan environmental sustainability
• Penambahan Rekanan Manajer Investasi dan Mitra • Addition of Investment Manager Partners and
Perusahaan Asuransi untuk menyediakan varian Insurance Company Partners to provide variants
produk Reksa Dana dan Asuransi untuk memenuhi of Mutual Funds and Insurance products to meet
kebutuhan finansial nasabah sesuai dengan profil customers financial needs according to their risk
risiko yang dimiliki profile
• Pengembangan fitur dari produk deposito Neo • Development of features for the Neo Wow deposit
Wow dan tabungan Neo Wish untuk meningkatkan product and Neo Wish savings account to improve
customer experience nasabah customer experience
• Pengembangan fitur-fitur Corporate Internet • Development of Corporate Internet Banking
Banking untuk meningkatkan layanan finansial bagi features to improve financial services for non-
nasabah non-perorangan individual customers
• Peluncuran produk kredit atau pembiayaan kepada • Launching loan or financing products for productive
usaha produktif dengan basis digital businesses on a digital basis
• Peluncuran program-program yang menarik • Launching of other interesting programs on the
lainnya di aplikasi NeoBank NeoBank application
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 51
Page 54
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Adapun produk dan layanan yang dijalankan oleh The products and services implemented by the
Perseroan hingga 31 Desember 2022, antara lain: Company until December 31, 2022, include:
• Produk Pendanaan • Funding Products
• Giro • Current Accounts
• Tabungan • Saving Accounts
• Deposito Berjangka • Time Deposits
• Deposito On-Call • On-Call Deposits
• Produk Wealth Management • Wealth Management Products
• Reksa Dana • Mutual Funds
• Bancassurance • Bancassurance
• Produk Pembiayaan • Financing Products
• Kredit Khusus Pensiun • Pension Loan
Kredit kepada pensiunan anggota TNI/Polri, The loan provided to retired members of the
PNS dan BUMN. Perseroan akan menyalurkan army/police force (TNI/Polri), civil servants
pembayaran pensiunan tersebut sehingga (PNS) and State-Owned Enterprises (SEOs). The
masyarakat dapat memenuhi kebutuhan Company will distribute the pension payments
individual (personal). so that the community can meet their individual
• Kredit Channeling (personal) needs.
Kredit yang diberikan kepada end user, baik • Channeling Loan
badan usaha maupun perorangan. Penyaluran The loan given to end users, either as business
dana dilakukan melalui pihak ketiga dari entities or individuals, that goes through the
perusahaan P2P lending atau perusahaan channeling funds via third parties from P2P
multifinance yang bertindak sebagai channeling lending companies or Multifinance companies
agent atau penyalur dana kepada end user. that act as channeling agents or channeling
funds to the end users.
• Kredit Multi Guna (KMG) • Multi-Purpose Loan (MPL)
Kredit yang disalurkan melalui koperasi The loan disbursed through employee cooperatives
karyawan di lingkungan TNI/Polri/Kemhan, within the army/police force/the Ministry of
koperasi di lingkungan instansi pemerintah, Defense (TNI/Polri/Kemhan), cooperatives
BUMN, BUMD serta perusahan swasta within the government agencies, State-Owned
terseleksi. Kredit ini ditujukan kepada para Enterprises (BUMN), Local-Owned Enterprises
anggota koperasi yang merupakan karyawan (BUMD) and selected private companies intended
instansi tersebut atau karyawan instansi itu for cooperative members who are employees of
sendiri untuk membiayai kebutuhan yang the said agencies or employees of the agencies
bersifat konsumtif. itself to finance their consumptive needs.
• Kredit Kepemilikan Rumah • Mortgage
Kredit untuk membiayai pembelian/renovasi/ The loan provided for financing the purchasing/
pembiayaan kembali rumah untuk dihuni. renovating/refinancing of houses for occupancy
Sumber pembayaran kreditnya berasal dari in which the source of loan payments comes
pendapatan pemohon. from the applicant’s income.
• Kredit Personal • Personal loan
Kredit yang diberikan untuk membiayai The loan provided for financing the customer
kebutuhan pemohon yang bersifat konsumtif. consumer needs. The source of loan payments
Sumber pembayaran kreditnya berasal dari come from the applicants income.
pendapatan pemohon.
• Kredit Modal Kerja • Working Capital Loan
Kredit yang diberikan untuk membiayai The loan provided to support the company’s
kebutuhan operasional perusahaan atau operational needs or to support the company’s
pembiayaan atas aset lancar perusahaan dalam current assets in order to enlarge or increase its
rangka memperbesar atau menambah volume business volume.
usahanya.
52 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 55
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
• Kredit Investasi • Investment Loan
Kredit yang dipergunakan untuk pembelian The loan used to purchase capital goods,
barang modal, beserta yang diperlukan guna rehabilitation, modernization, expansion,
rehabilitasi, modernisasi, ekspansi, relokasi project relocation and/or establishment
proyek dan/atau pendirian proyek baru, seperti of new projects, such as the purchase of
pembelian alat- alat berat, ruko, gudang, heavy equipment, shophouses, warehouses,
apartemen, dan truk. apartments and trucks.
• Direct Loan • Direct Loan
Kredit yang diberikan kepada end user perorangan The loan provided to individual end users through
melalui aplikasi digital, baik bekerjasama dengan digital applications, either in collaboration with
partner sebagai platform penyaluran pinjaman, partners as lending platforms, or through the
maupun melalui aplikasi Neobank sendiri, dengan Neobank application itself, with the aim of
tujuan untuk membiayai kebutuhan personal end financing the end user’s personal needs in the
user dalam jangka pendek. short term.
• Jasa Lainnya • Other Services
Perseroan juga memberikan beberapa produk The Company also provides several other
dan layanan perbankan lainnya, antara lain banking products and services, including the
Sistem Kliring Nasional Bank Indonesia (SKN-BI), Bank Indonesia National Clearing System (SKN-
Real Time Gross Settlement Bank Indonesia (RTGS- BI), Bank Indonesia Real Time Gross Settlement
BI), Bank Garansi, Surat Kredit Berdokumen (RTGS-BI), Bank Guarantees, Domestic
Dalam Negeri (SKBDN), Surat Referensi Bank, Document Loan Letters (SKBDN), Letters of
dan lain-lain. Bank Reference, and others.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 53
Page 56
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Jejak Langkah
Milestones
• Berdirinya PT Bank Yudha Bhakti • Mendapat Gelar Klasifikasi “A”
Adanya PAKTO 27/1988 dan diinisiasi oleh Awalnya, Bank Yudha Bhakti hanya dimiliki
Dephankam, Perum ASABRI, Pepabri dan oleh Induk Koperasi dan Pusat Koperasi di
para developer menjadi latar belakang lingkungan TNI/POLRI serta Dephankam.
1990
1998
PT Bank Yudha Bhakti terbentuk. Sesuai Saat itu Perseroan dapat bertahan dari
dengan Persetujuan Prinsip dari Menteri terpaan krisis moneter yang menerpa
Keuangan pada tanggal 14 Agustus 1989 Indonesia di tahun 1997, dan mampu
dan mulai beroperasi pada tanggal 9 menangkap peluang positif sehingga
Januari 1990. dinobatkan sebagai Bank kategori “A”.
• Establishment of PT Bank Yudha Bhakti • Obtain “A” Classification Rating
The existence of PAKTO 27/1988 and Initially, Bank Yudha Bhakti was only owned
initiated by the Ministry of Defense and by the Main Cooperative and the Cooperative
Security, Perum ASABRI, Pepabri and the Center within the TNI/POLRI and the
developers became the background for Department of Defense and Security. At
PT Bank Yudha Bhakti to be formed. In that time the Company was able to survive
accordance with the Principle Approval the exposure of the monetary crisis that hit
from the Minister of Finance on August 14, Indonesia in 1997, and was able to seize
1989 and began operating on January 9, positive opportunities so that it was named
1990. a category “A” Bank.
• Transformasi Menjadi Bank dengan Layanan
Digital
2020
Perseroan berkomitmen untuk menjadi bank
retail berbasis digital yang siap melayani
• Akulaku Jadi Pemegang Saham kebutuhan nasabah di segmen pasar milenial.
Baru • Resmi Menjadi Bank BUKU II
Setelah lebih dari 30 tahun melayani Pada 18 September 2020, Perseroan resmi
masyarakat dengan produk menyandang predikat sebagai Bank Umum
perbankan konvensional, Bank Kegiatan Usaha (BUKU) II.
Yudha Bhakti memasuki era dengan • Mengubah Nama Jadi Bank Neo Commerce
menggandeng PT Akulaku Silvrr Pada tahun 2020, PT Bank Yudha Bhakti Tbk
2019
Indonesia sebagai pemegang saham memutuskan untuk mengganti nama menjadi PT
baru melalui Penambahan Modal Bank Neo Commerce Tbk
Tanpa Hak Memesan Efek Terlebih • Transformation into Bank with Digital Services
Dahulu (PMTHMETD). The Company is committed to becoming a
• Akulaku Becoming a New commercial bank with digital services that is
Shareholder prepared to serve the customers in millenial
After more than 30 years of serving market segment.
the community with conventional • Officially Becoming BUKU II Bank
banking products, Bank Yudha Bhakti On December 18, 2020, the Company officially
entered the era by cooperating with obtained the Commercial Bank Group Business
PT Akulaku Silvrr Indonesia as a Group (BUKU) II
new shareholder through Capital • Changing Name into Bank Neo Commerce
Increase Without Pre-emptive Rights In 2022, PT Bank Yudha Bhakti Tbk decided to
(PMTHMETD). change its name into PT Bank Neo Commerce Tbk
54 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 57
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
• Membuka Cabang di Jawa dan Sumatera
Mulai sejak 2001, Perseroan melakukan • Menjadi Perusahaan Terbuka
2001
ekspansi secara berkelanjutan dengan Pada 13 Januari 2015, Bank Yudha Bhakti
2015
pembukaan Kantor Cabang dan Kantor memutuskan untuk go public dengan
Cabang Pembantu di wilayah Jawa dan melakukan penawaran umum perdana (IPO)
Sumatera. di Bursa Efek Indonesia.
• Opening Branch in Java and Sumatera • Listed as a Public Company
Since 2001, the Company carried out a On January 13, 2015, Bank Yudha Bhakti
sustainable expansion by opening Branch decided to go public by performing Initial
Office and Sub-Branch Office in Java and Public Offering (IPO) at the Indonesia Stock
Sumatera. Exchange (IDX).
2022
• Perseroan telah memenuhi
aturan modal inti minimum Rp3
triliun, melalui PMHMETD VI
• The Company has complied
• Relokasi Kantor pusat ke Treasury Tower, with regulation minimum core
SCBD Jakarta capital of IDR3 trillion through
2021
• Peluncuran Neobank, mendapatkan 13 juta PMHMETD VI
user di akhir 2021
• PT Akulaku Silvrr Indonesia resmi menjadi
Pemegang Saham Pengendali
• Relocation of Head Office to Treasury Tower,
SCBD Jakarta
• Launch of Neobank, obtaining 13 million
users by the end of 2021
• PT Akulaku Silvrr Indonesia officially
becomes the Controlling Shareholder
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 55
Page 58
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Wilayah Operasional
Operational Area
Per 31 Desember 2022, wilayah operasional Perseroan As of December 31, 2022, the Company operated
mencakup 7 (tujuh) provinsi melalui 7 (tujuh) Kantor in seven provinces through seven Branch Offices
Cabang yang terdiri dari 1 (satu) Kantor Cabang Utama consisting of 1 (one) Main Branch Office (KCU), KC
(KCU), KC Surabaya, KC, Bandung, KC Semarang, KC Surabaya, KC Bandung, KC Semarang, KC Medan, KC
Medan, KC Makassar, dan KC Malang. Perseroan juga Makassar, and KC Malang. The company also has 2
memiliki 2 (dua) Kantor Cabang Pembantu yaitu KCP (two) Sub-Branch Offices, namely KCP Ashta Mall and
Ashta Mall, dan KCP Pantai Indah Kapuk. KCP Pantai Indah Kapuk.
56 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 57
Page 60
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keanggotaan dalam Asosiasi
Membership in Association
Perseroan bergabung dan aktif di berbagai asosiasi The Company joins and actively participates in various
atau lembaga yang relevan dengan bisnis utama yang associations or institutions relevant to the main
dijalankan oleh Perseroan. Hal tersebut diharapkan business carried out by the Company. It is expected to
dapat mendorong Perseroan untuk mengikut encourage the Company to keep abreast of the latest
perkembangan isu atau topik terbaru, serta saling issues or topics, as well as exchange information and
bertukar informasi dan memberikan saran/masukan provide suggestions/inputs for mutual progress. The
untuk kemajuan bersama. Adapun daftar asosiasi/ list of associations/institutions participated by the
lembaga yang diikuti oleh Perseroan hingga akhir Company until the end of 2022 is as follows:
tahun 2022 adalah sebagai berikut:
Nama Asosiasi Cakupan Asosiasi Status
No
Association Association Scope Status
1 Bursa Efek Indonesia (BEI) Nasional Anggota
Indonesia Stock Exchange (IDX) National Member
2 Perhimpunan Bank Umum Nasional (Perbanas) Nasional Anggota
National Banks Association (Perbanas) National Member
3 Asosiasi Sistem Pembayaran Indonesia (ASPI) Nasional Anggota
Indonesian Payment System Association (ASPI) National Member
4 Kustodian Sentral Efek Indonesia (KSEI) Nasional Anggota
Indonesian Central Securities Depository (KSEI) National Member
5 Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan (LAPS SJK) Nasional Anggota
Alternative Institution for Financial Services Sector Dispute Resolution (LAPS SJK) National Member
6 Asosiasi Emiten Indonesia (AEI) Nasional Anggota
Association of Indonesian Issuers (AEI) National Member
7 Indonesia Corporate Secretary Association (ICSA) Nasional Anggota
National Member
8 Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Nasional Anggota
Banking Compliance Director Communication Forum (FKDKP) National Member
9 Forum Komunikasi Direktur Operasional Perbankan (FKDOP) Nasional Anggota
Banking Operations Director Communication Forum (FKDOP) National Member
58 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Informasi Alamat Kantor Pusat,
Cabang, dan Lainnya
Information on Location of Head Office,
Branch Office, and Others
Kantor Pusat
Head Office
Nama Kantor Provinsi Alamat Nomor Telepon
Office Name Province Address Phone No.
Kantor Pusat Non-Operasional (KPNO) DKI Jakarta Treasury Tower Lt. 60 (021) 27094950
Non-Operational Head Office (KPNO) District 8 SCBD Lot 28 (021) 27094951
Jl. Jendral Sudirman Kav 52-53 Jakarta Selatan
Treasury Tower 60th Floor
District 8 SCBD Lot 28
Jl, Jenderal Sudirman Kav 52-53 South Jakarta
Kantor Cabang
Branch Office
Nama Kantor Provinsi Alamat Nomor Telepon
No
Office Name Province Address Phone No.
1 Kantor Cabang Utama (KCU) DKI Jakarta Gedung Gozco lt.1 Jl. Raya Pasar Minggu Kav. 32 Pancoran (021) 29752975
Main Branch Office (KCU) Jakarta Selatan (021) 29752900
Gedung Gozco 1st Floor Jl. Raya Pasar Minggu Kav. 32
Pancoran, South Jakarta
2 Kantor Cabang Surabaya Jawa Timur Jl. Raya Darmo No. 121A, Darmo, Kec. Wonokromo, (031) 5611388
Surabaya Branch Office East Java Surabaya, Jawa Timur 60241
Jl. Raya Darmo No. 121A, Darmo, Wonokromo District,
Surabaya, East Java 60241
3 Kantor Cabang Bandung Jawa Barat Jl. Lombok No. 32 Bandung (022) 4261626
Bandung Branch Office West Java Jl. Lombok No. 32 Bandung
4 Kantor Cabang Semarang Jawa Tengah Jl. Dr. Wahidin No. 151 RT01 RW03 Kelurahan Kaliwiru (024) 8417033
Semarang Branch Office Central Java Kecamatan Candisari, Kota Semarang (024) 76421900
Jl. Dr. Wahidin No. 151 RT01 RW03 Kaliwiru Sub-District,
Candisari District, Semarang
5 Kantor Cabang Medan Sumatera Utara Jl. Brigadir Jenderal Katamso No.39-39 A Kelurahan (061) 7875101
Medan Branch Office North Sulawesi Kampung Baru, Medan (061) 7871979
Jl. Brigadir Jenderal Katamso No.39-39 A Kampung Baru (061) 7871976
District, Medan
6 Kantor Cabang Malang Jawa Timur Jl. Raden Intan No. 74 Kelurahan Arjosari, Kecamatan (0341) 4373 222
Malang Branch Office East Java Blimbing, Kota Malang
Jl. Raden Intan No. 74 Arjosari Sub-District, Blimbing
District, Malang
7 Kantor Cabang Makassar Sulawesi Selatan Jl. Karunrung No. 1E Makassar (0411) 8944855
Makassar Branch Office South Sulawesi Jl. Karunrung No. 1E Makassar
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 59
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Provinsi Alamat Nomor Telepon
No
Office Name Province Address Phone No.
1 Kantor Cabang Pembantu Astha DKI Jakarta Ashta Mall, District 8 SCBD Lot 28 Jl Jendral Sudirman Kav (021) 50111136
Mall 52-53 Jakarta Selatan
Astha Mall Sub-Branch Office Ashta Mall, District 8 SCBD Lot 28 Jl Jendral Sudirman Kav
52-53 South Jakarta
2 Kantor Cabang Pembantu Pantai DKI Jakarta Pantai Indah Kapuk, Jl. Marina Raya Rukan Crown Golf (021) 22338145
Indah Kapuk Blok B Nomor 61 & 62, Jakarta Utara
Pantai Indah Kapuk Sub-Branch Pantai Indah Kapuk, Jl. Marina Raya Rukan Crown Golf
Office Block B Number 61 & 62, North Jakarta
Kantor Fungsional Non Operasional
Non-Operational Function Office
Nama Kantor Provinsi Alamat
No
Office Name Province Address
1 KF Non Operasional DKI Jakarta Graha Permata Pancoran Blok C11-12, C15-C16, Jl. Raya Pasar Minggu No. 1
Non-Operational Function Office RT1/RW.4, Pancoran, Kec. Pancoran, Kota Jakarta Selatan
Graha Permata Pancoran Blok C11-12, C15-C16, Jl. Raya Pasar Minggu No. 1
RT1/RW.4, Pancoran, Pancoran District, South Jakarta City
ATM
Nama Kantor Provinsi Alamat
No
Office Name Province Address
1 ATM Kantor Cabang Utama (KCU) DKI Jakarta Gedung Gozco lt.1 Jl Raya Pasar Minggu Kav 32 Pancoran Jakarta Selatan
Gedung Gozco lt.1 Jl Raya Pasar Minggu Kav 32 Pancoran, South Jakarta
2 ATM KC Makassar Sulawesi Selatan Jl. Karunrung No.1E Makassar
South Sulawesi Jl. Karunrung No.1E Makassar
3 ATM KC Semarang Jawa Tengah Jl.Dr.Wahidin No.151 RT.01 Rw.03 Kelurahan Kaliwiru Kecamatan Candisari, Kota
Central Java Semarang
Jl.Dr.Wahidin No.151 RT.01 Rw.03 Kaliwiru Sub-District, Candisari District,
Semarang
4 ATM KC Malang Jawa Timur Jl. Raden Intan No. 74 Kelurahan Arjosari, Kecamatan Blimbing, Kota Malang
East Java Jl. Raden Intan No. 74 Arjosari Sub-District, Blimbing District, Malang
5 ATM KC Medan Sumatera Utara Jl. Brigadir Jenderal Katamso No.39-39 A Kelurahan Kampung Baru, Medan
North Sumatera Jl. Brigadir Jenderal Katamso No.39-39 A Kampung Baru District, Medan
6 ATM KC Bandung Jawa Barat Jl. Lombok No.32, Bandung
West Java Jl. Lombok No.32, Bandung
7 ATM KC Surabaya Jawa Timur Jl. Raya Darmo No.121A, Darmo, Kec. Wonokromo, Surabaya
East Java Jl. Raya Darmo No.121A, Darmo, Wonokromo District, Surabaya
8 ATM KF Ruko Bobobox DKI Jakarta Gedung ASABRI, Jl Mayjen Sutoyo No.11 Jakarta Timur
Gedung ASABRI, Jl Mayjen Sutoyo No.11 East Jakarta
9 CRM KCP Ashta Mall DKI Jakarta Ashta Mall, District 8 SCBD Lot 28, Jl Jendral Sudirman Kav 52-53, Jakarta Selatan
Ashta Mall, District 8 SCBD Lot 28, Jl Jendral Sudirman Kav 52-53, South Jakarta
10 CRM KCP PIK DKI Jakarta Pantai Indah Kapuk, Jl. Marina Raya Rukan Crown Golf Blok B Nomor 61 & 62,
Jakarta Utara
Pantai Indah Kapuk, Jl. Marina Raya Rukan Crown Golf Blok B Nomor 61 & 62,
North Jakarta
60 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 63
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 61
Page 64
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Struktur Organisasi
Organizational Structure
Berdasarkan Surat Keputusan Direksi Based on the Decree of the Board of
Nomor SKEP/060/SET/BNC/VIII/2022 Directors Number SKEP/060/SET/BNC/ Board of Commissioners
tentang Struktur Organisasi PT Bank VIII/2022 concerning the Organizational
Neo Commerce Tbk yang berlaku sejak Structure of PT Bank Neo Commerce
tanggal 29 Agustus 2022, struktur Tbk which took effect on 29 August
organisasi Perseroan dapat dilihat 2022, the organizational structure of
sebagai berikut: the Company is presented as follows: President Director
Corporate Performance &
Strategy Alignment Function
IT Director
Chief Financial Officer Chief Operation Officer
Satuan Kerja Audit Internal Finance Control Division Operation Division Strategy & Planning Division
Regulatory Reporting
Corporate Secretary Division Digital Operation Division IT Development Division
& Tax Division
Statutory, MIS, Project &
Investor Relation Division IT Operation Division
Control Division
Corporate Planning &
Credit Review Division Business Performance Product Design Division
Division
Asset Liabilities
Digital Anti Fraud Function
Management Function
62 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 65
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Executive Committee
Nomination & Remuneration 1. Risk Management &
Audit Committee Risk Monitoring Committee
Committee GCG Committee
2. Credit Policy Committee
3. Credit Committee
4. HR Committee
5. Asset & Liability
Committee (ALCO)
6. IT Committee
Compliance Director Business Director
Chief Legal Officer
Legal Councel & Corporate Solution &
Credit Admin Division Commercial Lending Division
Policy Analysis Division Business Network Division
Special Asset Commercial Lending & Main Branch Office
Compliance Division
Management Function Channeling Business Division Jakarta
Strategic Business
Supporting Branch
IT & Ops Risk Division Litigation Function Development &
Office Jakarta
Middle Office Division
Branch Office
Credit Risk Division Collection Function Digital User Growth Division
Non Jakarta
Human Resources Division Funding Division
Marketing Division
Treasury Division
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 63
Page 66
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Profil Dewan Komisaris
Board of Commissioners Profile
Suprihadi
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
Masa Jabatan: 2003-sekarang
Term of office: 2003-present
Dasar Pengangkatan Akta Risalah Rapat Umum Para Pemegang Saham Tahunan Perseroan No. 147 tanggal 30 Juni 2003 yang dibuat di
Basis of Appointment hadapan Ny. Puji Redjeki Irawati, S.H., notaris di Jakarta.
Deed of Minutes of the Annual General Meeting of Shareholders of the Company No. 147 dated June 30, 2003
made before Mrs. Puji Redjeki Irawati, SH, Notary in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 73 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan • Magister Manajemen tahun 2004 dari Institut • Master of Management at Institut Manajemen
Education Manajemen Indonesia Indonesia in 2004
• Pendidikan Lemhanas, lulus tahun 1997 • Lemhanas Graduate in 1997
• Pendidikan di Sekolah Penerbang tahun 1974 • Aviation School in 1974
Sertifikasi -
Certification
Pengalaman Kerja • 2003-sekarang: Komisaris Utama/Independen PT • 2003-present: President Commissioner/Independent
Work Experience Bank Neo Commerce Commissioner of PT Bank Neo Commerce
• 2003-2007: Komisaris Utama PT Penas • 2003-2007 President Commissioner of PT Penas
• 2003-2007: Komisaris Utama PT Asabri • 2003-2007: President Commissioner of PT Asabri
• 2003-2006: Komisaris Utama PT Dahana • 2003-2006 President Commissioner of PT Dahana
• 2003-2005: Sekretaris Jenderal Departemen • 2003-2005: Secretary General of the Indonesian
Pertahanan RI Ministry of Defense
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors,
Other Companies and/or member of Committee in other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not have any share at the Company.
64 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 67
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tjandra Mindharta Gozali
Komisaris
Commissioner
Masa Jabatan: 2011-sekarang
Term of office: 2011-present
Dasar Pengangkatan Akta Risalah Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 72 Tanggal 21 Oktober 1998 yang dibuat di
Basis of Appointment hadapan Ny. Pudji Redjeki Irawati, S.H., notaris di Jakarta.
Deed of Minutes of the Extraordinary General Meeting of Shareholders of the Company No. 72 dated October 21,
1998 made before Mrs. Pudji Redjeki Irawati, SH, Notary in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 70 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan SMP Tionghoa, lulus tahun 1966
Education SMP Tionghoa, graduated in 1966
Sertifikasi -
Certification
Pengalaman Kerja • 2011-sekarang: Komisaris PT Bank Neo Commerce • 2011-present: Commissioner of PT Bank Neo
Work Experience Tbk Commerce Tbk
• 2018-sekarang: Presiden Komisaris PT Gozco • 2018-present: President Commissioner of PT Gozco
Plantations Tbk Plantations Tbk
• 2008-sekarang: Direktur Utama PT Gozco Capital • 2008-present: President Director of PT Gozco Capital
• 1989-sekarang: Presiden Direktur PT Fortune Mate • 1989-present: President Director of PT Fortune Mate
Indonesia Tbk Indonesia Tbk
• 2008-2018: Presiden Direktur PT Gozco Plantations • 2008-2018: President Director of PT Gozco Plantations
Tbk Tbk
• 1999-2006: Komisaris PT Surya Intrindo Makmur Tbk • 1999-2006: Commissioner of PT Surya Intrindo
Makmur Tbk
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di • Presiden Komisaris PT Gozco Plantations • President Commissioner of PT Gozco Plantations
Perusahaan Lain • Presiden Direktur PT Fortune Mate Indonesia • President Director of PT Fortune Mate Indonesia
Concurrent Position in • Direktur Utama PT Gozco Capital • President Director of PT Gozco Capital
Other Companies
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau memiliki 705.370 lembar saham PT Gozco Capital yang membuat beliau memiliki kepemilikan saham tidak
Share Ownership langsung terhadap Perseroan.
He has 705.370 shares of PT Gozco Capital, making him indirect shareholders of the Company.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 65
Page 68
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pamitra Wineka
Komisaris Independen
Independent Commissioner
Masa Jabatan: 2020-sekarang
Term of office: 2020-present
Dasar Pengangkatan Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 37 Tanggal 30 September 2020 yang
Basis of Appointment dibuat di hadapan Notaris Dr. Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of Minutes of Extraordinary General Meeting of Shareholders of the Company No. 37 dated September 30,
2020 made before the Notary Dr. Agung Iriantoro, SH, MH, in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 35 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan • 2012 – Magister (S2) Ekonomi, University of Illinois at • 2012 – Master of Economics (S2), University of Illinois
Education Urbana Champaign Amerika Serikat at Urbana Champaign United States
• 2010 – Sarjana (S1) Matematika dari Institut Teknologi • 2010 – Bachelor of Mathematics (S1) from Bandung
Bandung pada tahun 2010 Institute of Technology
Sertifikasi • Sertifikasi Manajemen Risiko Level 1 Komisaris • Risk Management Certification Level 1 Commissioner
Certification • Sertifikasi Manajemen Risiko Level 2 Komisaris • Risk Management Certification Level 2 Commissioner
Pengalaman Kerja • 2020-sekarang: Komisaris Independen PT Bank Neo • 2020-present: Independent Commissioner of PT Bank
Work Experience Commerce Tbk Neo Commerce Tbk
• 2019-2020: Komisaris Independen di PT Trimuda • 2019-2020: Independent Commissioner of PT Trimuda
Nuansa Citra Tbk Nuansa Citra Tbk
• 2016: Pendiri dan Presiden Direktur PT Tani Hub • 2016: Founder and President Director of PT TaniHub
Indonesia Indonesia
• 2012-2016: Research Analyst di World Bank • 2012-2016: Research Analyst at World Bank
• 2012: Intern Analyst di JP Morgan Chase New York • 2012-2016: Research Analyst at World Bank
• 2009-2010: Research Analyst Danareksa Research • 2009-2010: Research Analyst Danareksa Research
Institute Institute
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
66 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 69
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pramoda Dei Sudarmo
Komisaris Independen
Independent Commissioner
Masa Jabatan: 2021-sekarang
Term of office: 2021-present
Dasar Pengangkatan Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 37 Tanggal 28 Mei 2021 yang dibuat di
Basis of Appointment hadapan Notaris Dr. Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of Minutes of Extraordinary General Meeting of Shareholders of the Company Tbk No. 37 dated May 28, 2021
made before the Notary Dr. Agung Iriantoro, SH, MH, in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 37 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan • 2015 – Master In Public Administration Harvard • 2015 – Master in Public Administration Harvard
Education University, Harvard Kennedy School University, Harvard Kennedy School
• 2015 – Master Business & Finance Wharton University of • 2015 – Master of Business & Finance, Wharton
Pennsylvania University of Pennsylvania
• 2008 – Master of Science, Nanyang Technological • 2008 – Master of Science, Nanyang Technological
University University
• 2007 – Bachelor of Communication Studies, Nanyang • 2007 – Bachelor of Communication Studies, Nanyang
Technological University Technological University
Sertifikasi • Sertifikasi Manajemen Risiko Level 1 Komisaris • Risk Management Certifi cation Level 1 Commissioner
Certification • Sertifikasi Manajemen Risiko Level 2 Komisaris • Risk Management Certifi cation Level 2 Commissioner
Pengalaman Kerja • 2019-sekarang: Komisaris Independen di PT Bank Neo • 2019-present: Independent Commissioner of PT Bank
Work Experience Commerce Tbk Neo Commerce Tbk
• 2019: Staff Khusus Menteri Kementerian Pendidikan • 2019: Special Staff to the Minister of Education,
Kebudayaan, Riset dan Teknologi Culture, Research and Technology
• 2018-2019: Engagement Manager McKinsey & Company • 2018-2019: Engagement Manager McKinsey &
Company
• 2016-2017: Associate McKinsey & Company • 2016-2017: Associate McKinsey & Company
• 2013: Summer Associate General Atlantic • 2013: Summer Associate General Atlantic
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 67
Page 70
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Profil Direksi
Board of Directors Profile
Tjandra Gunawan
Direktur Utama
President Director
Masa Jabatan: 2020-sekarang
Term of office: 2020-present
Dasar Pengangkatan Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 09 Tanggal 14 April 2020 yang dibuat di
Basis of Appointment hadapan Notaris Dr. Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of PKR of the Company’s Extraordinary General Meeting of Shareholders No. 09 April 14, 2020 made before
Notary Dr Agung Iriantoro, SH, MH, in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 49 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan 1997 – Sarjana (S1) Akuntansi, Universitas Tarumanagara
Education 1997 – Bachelor of Accounting (S1), Tarumanagara University
Sertifikasi Sertifikasi Manajemen Risiko Level V
Certification Risk Management Certification Level V
Pengalaman Kerja • 2020-sekarang : Direktur Utama PT Bank Neo • 2020-present: President Director of PT Bank Neo
Work Experience Commerce Tbk Commerce Tbk
• 2019-2020: CFO PT Bank BNP Paribas Indonesia • 2019-2020: CFO of PT Bank BNP Paribas Indonesia
• 2016-2018: SVP Head of Budgeting & Planning di PT • 2016-2018: SVP Head of Budgeting & Planning of PT
Bank QNB Indonesia Tbk Bank QNB Indonesia Tbk
• 2004-2015: VP Head of Business Finance & Support Royal • 2004-2015: VP Head of Business Finance & Support
of Scotland N.V. Royal of Scotland N.V.
• 2003-2004: Head of Corporate Planning & Budgeting PT • 2003-2004: Head of Corporate Planning & Budgeting
Bank Commonwealth PT Bank Commonwealth
• 2002-2003: GM Finance & Treasury di PT Asuransi • 2002-2003: GM Finance & Treasury at PT Asuransi
Allianz Life Indonesia Allianz Life Indonesia
• 2000-2002: Head Office Reporting & Analyst di Citibank • 2000-2002: Head Offi ce Reporting & Analyst at
NA. Citibank NA.
• 1994-2000: Auditor KPMG Siddharta Siddharta & • 1994-2000: Auditor KPMG Siddharta Siddharta &
Harsono. Harsono
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, Dewan Komisaris, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
68 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 71
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Aditya Wahyu Windarwo
Direktur Bisnis
Business Director
Masa Jabatan: 2021-sekarang
Term of office: 2021-present
Dasar Pengangkatan Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 20 Tanggal 31 Maret 2021 yang dibuat
Basis of Appointment dihadapan Notaris Dr. Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of Resolutions of Extraordinary General Meeting of Shareholders of the Company Tbk No. 20 March 31, 2021
made before Notary Dr. Agung Iriantoro, SH, MH in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 45 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan • 2002 – (S2) Master of Science dari University of • 2002 – Master of Science (S2) from University of
Education Colorado Denver, USA Colorado Denver, USA
• 2000 – (S1) Sarjana Ekonomi dari Universitas Indonesia • 2000 – Bachelor of Economics (S1) from University of
Indonesia
Sertifikasi • Sertifikasi Treasury Level Advance • Treasury Level Advance Certification
Certification • Sertifikasi Manajemen Risiko Level V • Risk Management Certification Level V
Pengalaman Kerja • 2021-sekarang: Direktur PT Bank Neo Commerce Tbk • 2021-present: Director of PT Bank Neo Commerce Tbk
Work Experience • 2019-2021: Kadiv Wealth Management, Retail Liability & • 2019-2021: Head of Wealth Management Division,
Customer Segment Head PT Bank Permata Retail Liability & Customer Segment Head of PT Bank
Permata
• 2014-2019: Kadiv/Retail Product Management & Digital • 2014-2019: Head of Retail Product Management &
Banking Head PT Bank Mega Digital Banking Division PT Bank Mega
• 2010-2014: Investment and FX Head PT Bank Danamon • 2010-2014: Head of Investment and FX PT Bank
Danamon
• 2009-2010: Head of Deposit and Investment PT Bank • 2009-2010: Head of Deposit and Investment PT Bank
Barclays Indonesia Barclays Indonesia
• 2007-2009: Investment Product Head HSBC • 2007-2009: Head of Investment Product HSBC
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, Dewan Komisaris, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 69
Page 72
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Ricko Irwanto
Direktur Kepatuhan
Compliance Director
Masa Jabatan: 2021-sekarang
Term of office: 2021-present
Dasar Pengangkatan Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 271 Tanggal 29 Desember 2021 yang dibuat di
Basis of Appointment hadapan Notaris Jose Dima Satria S.H., M.Kn., di Jakarta.
Deed of Resolutions of Extraordinary General Meeting of Shareholders of the Company No. 271 December 29,
2021 made before Notary Jose Dima Satria S.H, M.Kn in Jakarta.
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 52 tahun/years old
Age
Domisili Tangerang Selatan
Domicile South Tangerang
Pendidikan • 1999 – (S2) Magister Manajemen STIE IPWI • 1999 – Master of Management (S2), STIE IPWI
Education • 1994 – (S1) Sarjana Teknik dari Universitas Sriwijaya • 1994 – Bachelor of Engineering (S1) from Sriwijaya
University
Sertifikasi • Sertifikasi Manajemen Risiko Level V • Level V Risk Management Certification
Certification • Sertifikasi Kepatuhan Level III • Level III Compliance Certification
Pengalaman Kerja • 2021-sekarang: Direktur Kepatuhan PT Bank Neo • 2021-present: Compliance Director PT Bank Neo
Work Experience Commerce Tbk Commerce Tbk
• 2019-2021: Direktur Kepatuhan PT Bank MNC • 2019-2021: Compliance Director PT Bank MNC
Internasional Tbk Internasional Tbk
• 2019: Chief Compliance Officer PT Bank MNC • 2019: Chief Compliance Officer PT Bank MNC
International Tbk Internasional Tbk
• 2015-2019: AML- CFT Division Head PT Bank OCBC NISP • 2015-2019: AML- CFT Division Head PT Bank OCBC
Tbk NISP Tbk
• 2012-2014: Operational Risk Management Head PT Bank • 2012-2014: Operational Risk Management Head PT
Permata Tbk Bank Permata Tbk
• 2001-2002: Area Manager PT Bank Bali Tbk • 2001-2002: Area Manager PT Bank Bali Tbk
• 1998-2001: Head of Operation Development and • 1998-2001: Head of Operation Development and
Improvement PT Bank Bali Tbk Improvement, PT Bank Bali Tbk
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, Dewan Komisaris, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
70 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 73
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Chen Jun
Direktur Teknologi Sistem Informasi
Information System Technology Director
Masa Jabatan: 2020-sekarang
Term of office: 2020-present
Dasar Pengangkatan Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan No. 09 Tanggal 14 April 2020 yang dibuat di
Basis of Appointment hadapan Notaris Dr. Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of Resolution of the Company’s Extraordinary General Meeting of Shareholders No. 09 April 14, 2020 made
before Notary Dr Agung Iriantoro, SH, MH, in Jakarta.
Kewarganegaraan Tiongkok
Citizenship Chinese
Usia 40 tahun/years old
Age
Domisili Jakarta
Domicile Jakarta
Pendidikan 2012 – Master Degree Business Administration dari Hongkong University of Science and Technology, Hongkong
Education 2012 – Master Degree of Business Administration from Hongkong University of Science and Technology, Hongkong
Sertifikasi • Sertifikasi Manajemen Risiko Level V • Risk Management Certification
Certification • Financial Risk Manager • Financial Risk Manager
Pengalaman Kerja • 2020-sekarang: Direktur PT Bank Neo Commerce Tbk • 2020-present: Director of PT Bank Neo Commerce Tbk
Work Experience • 2019-2020: Director of Technology Chained Finance • 2019-2020: Director of Technology Chained Finance
Technology Ltd Technology Ltd
• 2016-2019: Chief Technology Officer (CTO) di Jinhu Asset • 2016-2019: Chief Technology Offi cer (CTO) at Jinhu
Management Service Asset Management Service
• 2012-2015: Senior IT Manager Kasikorn Bank • 2012-2015: Senior IT Manager of Kasikorn Bank
• 2008-2011: Business Analyst di UBS • 2008-2011: Business Analyst at UBS
• 2004-2008: IT Officer di HSBC • 2004-2008: IT Officer at HSBC
Pendidikan dan Pelatihan Pendidikan dan pelatihan di tahun 2022, disajikan terpisah di bagian Tinjauan Pendukung Bisnis dalam Laporan
Education and Training Tahunan ini
Education and training in 2022 is presented separately in Business Support Review section in this Annual Report
Rangkap Jabatan di Beliau tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota Komite di
Perusahaan Lain perusahaan lain.
Concurrent Position in He does not have any concurrent position as member of the Board of Commissioners, the Board of Directors, and
Other Companies member of Committee ath other companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, Dewan Komisaris, dan Pemegang Saham
Affiliation Utama.
He does not have any affiliate relationship with other members of the Board of Commissioners, the Board of
Directors, and Main Shareholders.
Kepemilikan Saham Beliau tidak memiliki saham di Perseroan.
Share Ownership He does not own share at the Company.
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Pejabat Eksekutif
Executive Officer
Nama Jabatan
No
Name Position
1. Cardolla Brodjonegoro Chief Financial Officer
2. Mira Yonita Aryanti Chief Legal Officer
3. Puji Purnomo Head of Regulatory Reporting & Tax Division
4. Erlenny Suparman Head of Corporate Planning & Business Performance Division
5. Windu Tri Andaruno Head of Internal Audit Division
6. Kurnia Totok Sudjatmiko Head of Compliance Division
7. Michael Jonathan Head of Operation Division (*)
8. Metta Puspita Anoraga Head of Funding Division
9. Agnes Fibri Triliana Dewi Head of Corporate Secretary Division
10. Tri Novianto Act. Head of Strategy & Planning Division
11. Willy Cahyadi Head of IT Development Division
12. Apriza Liz Tresia Dewi Head of Human Resource Division
13. Maritsen Darvita Head of Marketing Division
14. Yenny Budi Siswanti Head of Treasury Division
15. Morina Yohana Act. Head of Product Design Division
16. Antonius Gatot Indrasto Head of Credit Review Division
17. Melvina Valencia Head of Digital Operation Division
18. Christina Angga Saputra Head of Digital User Growth Division
19. Maria Vidilea Head of Statutory, MIS, Project & Control Division
20. Krishnandari Febrianti Head of Corporate Solution Division
21. Rolly Yudhistira Dimassetya Head of Strategic Business & Middle Office Division
22. Erick Sanjaya Perkasa Head of Legal Counsel & Policy Anaysis Division
23. Indra Head of Investor Relation Division
24. Adrianto Hendraputra Head of IT Operation & Security Division
25. Priscilla Nathalia Yona Head of Credit Admin Division
26. Satwika Daksawardhana Head of Consumer & Channeling Business Division
27. Marvin Herbert Wibisono Head of Division
28. Hartati Fakkar Head of Finance Controller & AP Division
29. Rizky Arnando Pratama Head of Commercial Innovation Lending Division (**)
30. Mikael R. Kami Muham Head of Neo Business Division (**)
31. Renov Islamy Riza Branch Manager – KCU
32. Diana Rety Ardianingrum Act. Branch Manager Surabaya
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Nama Jabatan
No
Name Position
33. Susanti Saputra Branch Manager – KC Bandung
34. Nurdiana Thamrin Branch Manager – KC Makasar
35. Helen Kurnia Branch Manager – KC Medan
36. Dheni Putri Kartikasari Branch Manager – KC Malang
37. Budi Darmawan Branch Manager – KC Semarang
38 Emiliana Yuni Act. Head of Operation Division (*)
*) Proses Handover
Handover Process
**) Sesuai Struktur Organisasi Perseroan per 24 Januari 2023
Based on Company’s Organization Structure in January 24, 2023
Informasi Pemegang Saham
Information on Shareholders
Komposisi Pemegang Saham Per 1 Januari 2022
Composition of Shareholders as of January 1, 2022
Pemegang Saham Sektor Usaha Lembar Persentase
No
Shareholders Business Sector Shares Percentage
Kepemilikan Saham di atas 5%
Share Ownership above 5%
1. PT Akulaku Silvrr Indonesia Badan Usaha Milik Swasta 2.353.594.754 24,98%
Private Company
2. PT Gozco Capital Badan Usaha Milik Swasta 1.395.465.770 14,81%
Private Company
3. Rockcore Financial Technology Co.Ltd Badan Usaha Milik Swasta 576.757.860 6,12%
Private Company
4 Yellow Brick Enterprise Ltd. Badan usaha Milik Asing 487.218.961 5,17%
Private Company
Kepemilikan Saham di bawah 5%
Share Ownership below 5%
5. Masyarakat Publik 4.608.644.491 48,92%
Public Public
Jumlah 9.421.681.836 100,00%
Total
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Komposisi Pemegang Saham Per 31 Desember 2022
Composition of Shareholders as of December 31, 2022
Pemegang Saham Sektor Usaha Lembar Persentase
No
Shareholders Business Sector Shares Percentage
Kepemilikan Saham di atas 5%
Share Ownership above 5%
1. PT Akulaku Silvrr Indonesia Badan Usaha Milik Swasta 3.088.932.907 25,66%
Private Company
2. PT Gozco Capital Badan Usaha Milik Swasta 1.267.975.705 10,53%
Private Company
3. Rockcore Financial Technology Co.Ltd Badan Usaha Milik Swasta 736.968.376 6,12%
Private Company
Kepemilikan Saham di bawah 5%
Share Ownership below 5%
4. Masyarakat Publik 6.944.938.691 57,69%
Public Public
Jumlah 12.038.815.679 100,00%
Total
Komposisi Kepemilikan Saham berdasarkan Status Kepemilikan
Per 31 Desember 2022
Composition of Shareholders based on Ownership Status as of December 31, 2022
Jenis Pemegang Saham Jumlah Saham % Kepemilikan
Type of Share Ownership Total Share % Ownership
Individu Domestik 2.884.370.574 23,958
Domestic Individual
Individu Asing 44.935.706 0,373
Foreign Individual
Institusi Domestik 6.128.534.396 50,907
Domestic Institution
Institusi Asing 2.980.975.003 24,761
Foreign Institution
Jumlah 12.038.815.679 100,00%
Total
Komposisi Pemegang Saham dari Anggota Dewan Komisaris dan Direksi
Members of Board of Commissioners and Board of Directors
Di tahun 2022, Dewan Komisaris dan Direksi tidak In 2022, the Board of Commissioners and Directors
memiliki kepemilikan saham secara langsung terhadap did not have direct share ownership in the Company.
Perseroan. Meski demikian, terdapat sejumlah anggota However, there are a number of members of the Board
Dewan Komisaris yang memiliki saham di perusahaan of Commissioners who own shares in other companies,
lain, antara lain: including:
74 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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• Sdr. Tjandra Mindharta Gozali memiliki 705.370 • Mr. Tjandra Mindharta Gozali owns 705,370 shares
lembar saham PT Gozco Capital yang membuat of PT Gozco Capital, which makes him have indirect
beliau memiliki kepemilikan saham tidak langsung share ownership of the Company.
terhadap Perseroan.
• Sdr. Suprihadi dan Sdr. Pamitra Wineka memiliki • Mr. Suprihadi and Mr. Pamitra Wineka owns shares
saham pada perusahaan lain. in other companies.
Sementara itu, anggota Direksi Perseroan tidak Meanwhile, members of the Company Board of
memiliki kepemilikan saham pada lembaga keuangan Directors do not have share ownership in non-bank
bukan bank dan perusahaan lain. Meski demikian, financial institutions and other companies. However,
Perseroan memiliki kebijakan mengenai kepemilikan the Company has a policy regarding the ownership of
saham Direksi yang mengatur bahwa anggota Direksi shares of the Board of Directors which stipulates that
diwajibkan untuk mengungkapkan kepemilikan members of the Board of Directors are required to
sahamnya paling lambat 3 (tiga) hari kerja setelah disclose their share ownership no later than 3 (three)
terjadinya kepemilikan atas saham Perseroan sesuai working days after the ownership of the Company’s
dengan Peraturan OJK. Dalam memenuhi peraturan shares occurs in accordance with OJK Regulations. In
tersebut, Perseroan telah melaporkan kepemilikan complying with these regulations, the Company has
saham Direksi atas saham Perseroan setiap bulan reported the Board of Directors’ share ownership of
kepada OJK. the Company shares every month to the OJK.
Struktur Grup
Group Structure
Per 31 Desember 2022, Perseroan tidak memiliki As of December 31, 2022, the Company did not have
entitas anak, entitas asosiasi, maupun ventura subsidiaries, associate, and joint venture. Therefore,
bersama. Dengan demikian, struktur grup Perseroan the Company’s group structure as of late 2022 is as
hingga akhir tahun 2022 adalah sebagai berikut: follows:
Li Wenbo Hu Bo
Masyarakat (Kepemilikan
Rockcore Financial
PT Akulaku Silvrr Indonesia PT Gozco Capital masing-masing <5%)
Technology, Co. Ltd.
Public (Ownership of <5%)
25,66% 10,53% 6,12% 57,69%
PT Bank Neo Commerce Tbk
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Kronologi Pencatatan Saham
Share Listing Chronology
Jumlah Saham yang
Tanggal Keterangan Nilai Nominal Pencatatan
Diterbitkan
Date Description Nominal Value Listed in
Number of Shares Issued
13 Januari 2015 Penawaran Saham Perdana 100 300.000.000 Bursa Efek Indonesia
January 13, 2015 Initial Public Offering Indonesia Stock Exchange
18 Mei 2016 Penawaran Umum Terbatas I (PUT I) 100 1.509.096.000 Bursa Efek Indonesia
May 18, 2016 Limited Public Offering I Indonesia Stock Exchange
TW IV 16 Exercise Waran 100 175.702.690 Bursa Efek Indonesia
TW IV 16 Exercise Warrants Indonesia Stock Exchange
TW 1 2017 Exercise Waran 100 7.014.000 Bursa Efek Indonesia
TW 1 2017 Exercise Warrants Indonesia Stock Exchange
TW II 2017 Exercise Waran dan Saham Bonus 100 428.317.017 Bursa Efek Indonesia
TW II 2017 Exercise Warrants and Bonus Shares Indonesia Stock Exchange
TW III 2017 Exercise Waran 100 60.729.921 Bursa Efek Indonesia
TW III 2017 Exercise Warrants Indonesia Stock Exchange
TW IV 2017 Exercise Waran 100 875.860 Bursa Efek Indonesia
TW IV 2017 Exercise Warrants Indonesia Stock Exchange
TW I 2018 Exercise Waran 100 9.645.800 Bursa Efek Indonesia
TW I 2018 Exercise Warrants Indonesia Stock Exchange
TW II 2018 Exercise Waran 100 486.144.996 Bursa Efek Indonesia
TW II 2018 Exercise Warrants Indonesia Stock Exchange
22 Maret 2019 Penambahan Modal Tanpa Hak Memesan 100 469.591.963 Bursa Efek Indonesia
March 22, 2019 Efek Terlebih Dahulu (“PMTHMETD”) Indonesia Stock Exchange
Capital Increase without Pre-emptive
Rights (PMTHMETD)
28 Mei 2019 Penawaran Umum Terbatas II (PUT II) 100 499.603.954 Bursa Efek Indonesia
May 28, 2019 Limited Public Offering II Indonesia Stock Exchange
18 Juni 2020 Penawaran Umum Terbatas III (PUT III) 100 1.320.381.878 Bursa Efek Indonesia
June 18, 2020 Limited Public Offering III Indonesia Stock Exchange
31 Mei 2021 Penambahan Modal dengan Hak 100 832.724.404 Bursa Efek Indonesia
May 31, 2021 Memesan Efek Terlebih Dahulu Indonesia Stock Exchange
(PMHMETD) IV
Capital Increase with Preemptive Rights
(PMHMETD) IV
18 November 2021 Penambahan Modal dengan Hak 100 1.927.162.193 Bursa Efek Indonesia
November 18, 2021 Memesan Efek Terlebih Dahulu Indonesia Stock Exchange
(PMHMETD) V
Capital Increase with Preemptive Rights
(PMHMETD) V
10 November 2022 Penambahan Modal dengan Hak 100 2.617.133.843 Bursa Efek Indonesia
November 10, 2022 Memesan Efek Terlebih Dahulu Indonesia Stock Exchange
(PMHMETD) VI
Capital Increase with Preemptive Rights
(PMHMETD) VI
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Pencatatan Saham Perdana
Initial Share Listing
Pada tanggal 31 Desember 2014, Perseroan On December 31, 2014, the Company received a
mendapatkan pernyataan efektif pendaftaran dari statement of effective registration from the Financial
Otoritas Jasa keuangan (OJK) terkait proses pencatatan Services Authority (OJK) regarding the Initial Public
saham perdana (Initial Public Offering/IPO) melalui Offering (IPO) process through letter number
surat nomor S-584/D.04/2014, dan resmi dicatatkan S-584/D.04/2014, and was officially registered at Stock
di Bursa Efek pada tanggal 13 Januari 2015. Pada Exchange on January 13, 2015. At the time of the listing,
saat pencatatan tersebut, Perseroan merupakan the Company was the first company to list its shares on
perusahaan pertama yang mencatatkan sahamnya di the Stock Exchange in 2015.
lantai Bursa di tahun 2015.
Perseroan mencatatkan sahamnya di Bursa Efek The Company listed its shares on the Indonesia Stock
Indonesia sebanyak 300.000.000 (tiga ratus juta) lembar Exchange in the amount of 300,000,000 (three hundred
saham biasa atas nama yang merupakan saham baru million) ordinary shares on behalf of which were new
yang berasal dari portepel atau sebesar 11,93% (sebelas shares originating from the portfolio or 11.93% (eleven
koma sembilan tiga persen) dari modal ditempatkan point nine three percent) of the issued and fully paid
dan disetor penuh setelah penawaran umum perdana capital after the offering initial public offering of shares
saham dengan nilai nominal sebesar Rp100 (seratus with a nominal value of Rp100 (one hundred rupiah)
rupiah) dimana setiap saham ditawarkan kepada where each share is offered to the public at an offering
masyarakat dengan harga penawaran Rp115 (seratus price of IDR115 (one hundred and fifteen rupiah) for
lima belas rupiah) untuk setiap saham. each share.
Penawaran Umum Terbatas I
Limited Public Offering I
Pada tanggal 10 Maret 2016, hasil Rapat Umum On March 10, 2016, the results of the Extraordinary
Pemegang Saham Luar Biasa (“RUPSLB”) menyetujui General Meeting of Shareholders (“EGMS”) agreed that
bahwa Perseroan akan mengeluarkan saham baru the Company would issue a maximum of 2,500,000,000
sebanyak-banyaknya sebesar 2.500.000.000 (dua (two billion five hundred million) new shares and
miliar lima ratus juta) saham dan penerbitan waran issue a maximum of 880,000,000 warrants (eight
sebanyak-banyaknya 880.000.000 (delapan ratus hundred eighty million) shares with Pre-emptive Rights
delapan puluh juta) lembar dengan Hak Memesan Efek (“HMETD”). This decision was stated in the Deed of
Terlebih Dahulu (“HMETD”). Keputusan ini dituangkan Statement of Meeting Resolutions No. 18 dated March
dalam Akta Pernyataan Keputusan Rapat No. 18 10, 2016 made by Notary Agung Iriantoro SH, MH.
tanggal 10 Maret 2016 yang dibuat oleh Notaris Agung
Iriantoro SH, MH.
Pada tanggal 23 Maret 2016, Perseroan mengajukan On March 23, 2016, the Company submitted a
pernyataan pendaftaran dalam rangka Penawaran registration statement for the Limited Public Offering
Umum Terbatas (“PUT”) I melalui surat Nomor: 017/ (“PUT”) I through letter Number: 017/SET/DIR/BYBTBK/
SET/DIR/BYBTBK/III/2016 kepada OJK-Pasar Modal. III/2016 to OJK-Capital Markets. Then, on May 2,
Lalu, tanggal 2 Mei 2016, Perseroan menerima surat 2016, the Company received a letter notifying the
pemberitahuan efektifnya pernyataan pendaftaran dari effectiveness of the registration statement from the
OJK-Pasar Modal melalui surat No. S-215/D.04/2016. OJK-Capital Market through letter No. S-215/D.04/2016.
Selanjutnya tanggal 11 Mei 2016 Bursa Efek Indonesia Furthermore, on May 11, 2016 the Indonesia Stock
menyetujui pencatatan saham baru Perseroan Exchange approved the listing of the Company’s new
melalui surat No.S-03016/BELPP1/05-2016 sebanyak shares through letter No.S-03016/BELPP1/05-2016
1.509.096.000 lembar dengan harga penawaran Rp125 totaling 1,509,096,000 shares with an offering price of
(seratus dua puluh lima rupiah) setiap saham yang Rp125 (one hundred and twenty five rupiah) per share
disertai dengan penerbitan Waran Seri I sebanyak accompanied by the issuance of Series Warrants I as
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754.548.000 waran, dimana setiap 6 (enam) saham many as 754,548,000 warrants, of which for every 6
hasil pelaksanaan HMETD tersebut melekat 3 (tiga) (six) shares resulting from the exercise of the HMETD
Waran Seri I yang memberikan hak kepada pemegang are attached 3 (three) Series I Warrants which give
saham untuk membeli saham baru dengan harga rights to shareholders to buy new shares at an exercise
pelaksanaan Rp135 per saham. Pelaksanaan Waran price of Rp135 per share. The Series I Warrants can
Seri I dapat dilaksanakan mulai tanggal 18 November be exercised from November 18, 2016 to May 18, 2018
2016 sampai dengan 18 Mei 2018 dimana setiap where each holder of 1 (one) warrant has the right to
pemegang 1 (satu) waran berhak untuk membeli 1 purchase 1 (one) the Company share.
(satu) saham Perseroan.
Penawaran Umum Terbatas II
Limited Public Offering II
Pada tanggal 27 Juni 2018, Perseroan telah On June 27, 2018, the Company received approval
mendapatkan persetujuan RUPSLB untuk from the EGMS to issue a maximum of 3,000,000,000
mengeluarkan saham baru sebanyak-banyaknya new shares through Capital Increase with Pre-emptive
3.000.000.000 lembar saham melalui Penambahan Rights (HMETD). The Company received an effective
Modal dengan hak Memesan Efek Terlebih Dahulu statement from OJK to do Capital Increase through
(HMETD). Perseroan mendapatkan pernyataan efektif letter Number S-64/D.04/2019 dated May 28, 2019.
dari OJK untuk melakukan Penambahan Modal melalui The shares offered in the PUT II were 499,603,954 new
surat Nomor S-64/D.04/2019 tanggal 28 Mei 2019. shares on behalf of the Company with a nominal value
Saham yang ditawarkan dalam PUT II adalah sebanyak of Rp100 per share shares and an exercise price of
499.603.954 lembar saham baru atas nama Perseroan Rp338 per share.
dengan nilai nominal Rp100 per lembar saham dan
harga pelaksanaan Rp338 per lembar saham.
Saham hasil pelaksanaan PUT sebanyak 499.603.954 The shares resulting from the PUT II were 499,603,954
lembar saham atau 8,11% dari modal ditempatkan shares or 8.11% of the issued and fully paid up capital
dan disetor penuh setelah PUT II yang ditawarkan after the PUT II that was offered were all shares
ini seluruhnya merupakan saham yang dikeluarkan issued from the company’s portfolio and listed on the
dari portepel perseroan dan dicatatkan di Bursa Efek Indonesia Stock Exchange.
Indonesia.
Penawaran Umum Terbatas III
Limited Public Offering III
Perseroan telah mendapatkan persetujuan RUPSLB The Company has obtained approval from the EGMS on
tanggal 28 Juni 2019 untuk mengeluarkan saham baru June 28, 2019 to issue a maximum of 3,000,000,000 new
sebanyak-banyaknya 3.000.000.000 lembar saham. shares. The Company received an effective statement
Perseroan mendapatkan pernyataan efektif dari from OJK through letter Number S-66/D.04/2020 dated
OJK melalui surat Nomor S-66/D.04/2020 tanggal 18 June 18, 2020. The maximum number of shares offered
Juni 2020. Saham yang ditawarkan dalam PUT III ini in this PUT III is 1,320,381,878 (one billion three
sebanyak-banyaknya 1.320.381.878 (satu miliar tiga hundred twenty million three hundred eighty one
ratus dua puluh juta tiga ratus delapan puluh satu ribu thousand and eight hundred seventy eight) shares with
delapan ratus tujuh puluh delapan) saham dengan a nominal value of Rp100 per share and an exercise
nilai nominal Rp100 per lembar saham dan harga price of Rp300 (three hundred Rupiah) per share. The
pelaksanaan Rp300 (tiga ratus Rupiah) per saham. Rasio ratio in this PUT is that every shareholder who owns 14
pada PUT ini adalah setiap pemegang saham yang (fourteen) shares has 3 (three) HMETD where every 1
memiliki 14 (empat belas) saham mempunyai 3 (tiga) (one) HMETD gives the holder the right to buy 1 (one)
HMETD dimana setiap 1 (satu) HMETD memberikan new share.
hak kepada pemegangnya untuk membeli 1 (satu)
saham baru.
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Pada pelaksanaan PUT III, sebanyak 500.013.138 During the implementation of PUT III, 500,013,138
lembar saham baru dikeluarkan dari portepel new shares were issued from the Company’s portfolio,
Perseroan, dan telah dicatatkan di Bursa Efek and were listed on the Indonesia Stock Exchange.
Indonesia.
Penawaran Umum Terbatas IV
Limited Public Offering IV
Perseroan telah mendapatkan persetujuan RUPSLB The Company has obtained approval from the EGMS
tanggal 30 September 2020 untuk mengeluarkan on September 30, 2020 to issue a maximum of
saham baru sebanyak banyaknya 5.000.000.000 lembar 5,000,000,000 new shares through Pre-emptive Rights.
saham melalui Hak Memesan Efek Terlebih Dahulu. The Company received an effective statement from
Perseroan mendapatkan pernyataan efektif dari OJK OJK through letter Number S-76/D.04/2021 dated May
melalui surat Nomor S-76/D.04/2021 tanggal 31 Mei 31, 2021, to issue a maximum of 832,724,404 (eight
2021, untuk mengeluarkan saham baru sebanyak- hundred thirty-two million seven hundred twenty-four
banyaknya 832.724.404 (delapan ratus tiga puluh dua thousand four hundred and four) new shares with a
juta tujuh ratus dua puluh empat ribu empat ratus nominal price of Rp100 per share and an exercise price
empat) lembar saham dengan nilai nominal Rp100 of IDR300 (three hundred rupiah) per share. The ratio
per lembar saham dan harga pelaksanaan Rp300 (tiga in this PUT is that every shareholder who owns 8 (eight)
ratus rupiah) per saham. Rasio pada PUT ini adalah shares has 1 (one) HMETD where every 1 (one) HMETD
setiap pemegang saham yang memiliki 8 (delapan) gives the holder the right to buy 1 (one) new share.
saham mempunyai 1 (satu) HMETD dimana setiap 1
(satu) HMETD memberikan hak kepada pemegangnya
untuk membeli 1 (satu) saham baru.
Saham hasil pelaksanaan PUT IV sebanyak 832.724.404 The shares resulting from the implementation of PUT
lembar saham dari modal ditempatkan dan disetor IV totaling 832,724,404 shares of issued and fully paid-
penuh setelah PUT IV yang ditawarkan seluruhnya up capital after the PUT IV offered were all shares
merupakan saham yang dikeluarkan dari portepel issued from the Company’s portfolio and have been
Perseroan dan telah dicatatkan di Bursa Efek Indonesia. listed on the Indonesia Stock Exchange.
Penawaran Umum Terbatas V
Limited Public Offering V
Perseroan telah mendapatkan persetujuan RUPSLB The company has obtained approval from the EGMS
tanggal 28 Mei 2021 untuk mengeluarkan saham on May 28, 2021 to issue a maximum of 5,000,000,000
baru sebanyak banyaknya 5.000.000.000 lembar new shares. The Company received an effective
saham. Perseroan mendapatkan pernyataan efektif statement from OJK through letter no. S-208/D.04/2021
dari OJK melalui surat No. S-208/D.04/2021 tanggal dated November 18, 2021 to issue a maximum of
18 November 2021 untuk mengeluarkan saham 1,927,162,193 (one billion nine hundred twenty seven
baru sebanyak-banyaknya 1.927.162.193 (satu miliar million one hundred sixty two thousand one hundred
sembilan ratus dua puluh tujuh juta seratus enam ninety three) shares with a nominal value of Rp100 per
puluh dua ribu seratus sembilan puluh tiga) lembar share and an exercise price of ID R1,300 (one thousand
saham dengan nilai nominal Rp100 per lembar saham three hundred rupiah) per share. The ratio in this LPO is
dan harga pelaksanaan Rp1.300 (seribu tiga ratus that each shareholder who owns 35 (thirty five) shares
rupiah) per saham. Rasio pada PUT ini adalah setiap has 9 (nine) HMETD where every 1 (one) HMETD gives
pemegang saham yang memiliki 35 (tiga puluh lima) the holder the right to buy 1 (one) new share.
saham mempunyai 9 (sembilan) HMETD dimana setiap
1 (satu) HMETD memberikan hak kepada pemegangnya
untuk membeli 1 (satu) saham baru.
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Saham hasil pelaksanaan PUT V sebanyak The shares resulting from PUT V totaling 1,927,162,193
1.927.162.193 lembar saham seluruhnya merupakan shares are all shares issued from the Company’s
saham yang dikeluarkan dari portepel Perseroan dan portfolio and have been listed on the Indonesia Stock
telah dicatatkan di Bursa Efek Indonesia. Exchange.
Penawaran Umum Terbatas VI
Limited Public Offering VI
Berdasarkan hasil RUPSLB tanggal 21 Juli 2022, Based on the results of the EGMS on July 21, 2022, the
Perseroan telah mendapatkan persetujuan untuk Company has obtained approval to issue a maximum of
mengeluarkan saham baru sebanyak banyaknya 5,000,000,000 new shares. Through letter of approval
5.000.000.000 lembar saham. Melalui surat persetujuan Number S-235/D.04/2022 dated November 10, 2022
Nomor S-235/D.04/2022 tanggal 10 November 2022 issued by the OJK, the Company offers a maximum
yang dikeluarkan oleh OJK, Perseroan menawarkan of 2,617,133,843 (two billion six hundred seventeen
saham baru sebanyak-banyaknya 2.617.133.843 (dua million one hundred thirty three thousand eight
miliar enam ratus tujuh belas juta seratus tiga puluh hundred forty three) new shares with a nominal value
tiga ribu delapan ratus empat puluh tiga) lembar of Rp100 per share and an exercise price of Rp650 (six
saham dengan nilai nominal Rp100 per lembar saham hundred and fifty rupiah) per share, whereby each
dan harga pelaksanaan Rp650,- (enam ratus lima puluh shareholder who owns 18 (eighteen) shares has 5 (five)
rupiah) per saham, dimana setiap pemegang saham HMETD of which every 1 (one) HMETD given the right
yang memiliki 18 (delapan belas) saham mempunyai to the holder to buy 1 (one) new share.
5 (lima) HMETD yang setiap 1 (satu) HMETD diberikan
hak kepada pemegangnya untuk membeli 1 (satu)
saham baru.
Saham hasil pelaksanaan HMETD sebesar 2.617.133.843 2,617,133,843 shares resulting from the exercise of Pre-
lembar saham merupakan saham yang dikeluarkan emptive Rights are shares issued from the Company’s
dari portepel Perseroan dan telah dicatatkan di Bursa portfolio and have been listed on the Indonesia Stock
Efek Indonesia. Exchange.
Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listing
Sampai dengan akhir tahun 2022, Perseroan tidak Until the end of 2022, the Company did not list any
melakukan pencatatan efek lainnya. Dengan demikian, other securities. Thus, there is no information on the
tidak terdapat informasi kronologi pencatatan efek chronology of other securities listings that can be
lainnya yang dapat dilaporkan dalam Laporan Tahunan reported in this Annual Report.
ini.
80 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Lembaga dan Profesi Penunjang
Perusahaan
Company Supporting Institution and Profession
Lembaga dan Profesi
Periode
Penunjang Perusahaan
Nama Alamat Jasa yang Diberikan Penugasan
Company Supporting
Name Address Service Provided Assignment
Institution and
Period
Profession
Kantor Akuntan Publik KAP Purwantono, Jl. Jend. Sudirman Kav 52-53, Jakarta Audit Laporan Keuangan Tahun 2022
Public Accountant Firm Sungkoro & Surja (Ernst 12190 Tahunan In 2022
& Young) Annual Financial
Telp:(021) 52895000 Statement Audit
Website: http://www.ey.com
Notaris Jose Dima Satria Jl. Madrasah Komplek Taman Gandaria Pembuatan akta dan Tahun 2022
Notary Kav 11A Jakarta Selatan perjanjian In 2022
Making deed and
Telp: (021) 29125500 agreement
Email: josedima99@gmail.com/ jose@
josedima99.com
Konsultan Hukum Dentons HPRP (Hanafiah Wisma 46, Kota BNI Jl. Jend. Sudirman Konsultasi hukum Tahun 2022
Legal Consultant Ponggawa & Partners) Kav 1, Lantai 32 dan 41 Legal counsel In 2022
Jakarta Selatan
Telp: (021) 570 1837
Fax: (021)5701835
Website: https://www.dentons.com
Biro Administrasi Efek PT Ficomindo Buana Jl. Kyai Caringin No.2-A, RT.11/RW.4, Administrasi Efek Tahun 2022
Securities Administration Registrar Kel. Cideng, Kec. Gambir, Jakarta 10150 Perseroan In 2022
Bureau Company Securities
Telp: (021) 22638327 Administration
Website:
www.ficomindo.com
Informasi Perdagangan Bursa Efek Indonesia Gedung Bursa Efek Indonesia, Tower Jasa Pencatatan Tahunan Tahun 2022
& Pencatatan Saham (BEI) 1 Jl. Jend. Sudirman Kav 52-53, Jakarta Saham In 2022
Trading & Share Listing Indonesia Stock 12190 Annual Share Listing
Information Exchange (IDX) Services
Telp: (62-21) 5150515
Fax: (62-21) 5154153
Website: www.idx.co.id
Email: listing@idx.co.id
Kustodian PT Kustodian Sentral Gedung Bursa Efek Indonesia, Tower 1 Pengelolaan Administrasi Tahun 2022
Custodian Efek Indonesia (KSEI) Lantai 5 Jl. Jend. Sudirman Kav 52-53, Efek In 2022
Jakarta 12190 Securities Administration
Management
Telp: (62-21) 5152855
Website: www.ksei.co.id
Email: helpdesk@ksei.co.id
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 81
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Informasi pada Situs Web Perusahaan
Information on the Company Website
Informasi pada situs web menjadi salah satu sumber Information on the website is a source of information
informasi dan referensi perusahaan yang senantiasa and reference for companies that are constantly
melakukan inovasi, dan pembaharuan secara berkala innovating and updating regularly in accordance with
sesuai Peraturan OJK No.8/POJK.04/2015 tentang OJK Regulation No.8/POJK.04/2015 concerning Issuer
Situs Web Emiten atau Perusahaan Publik dengan or Public Company Websites containing important
memuat informasi penting, termasuk informasi terkait information, including information related to the
Perseroan. Saat ini, Perseroan telah memiliki situs Company. Currently, the Company has an official
web resmi yang beralamat www.bankneocommerce. website with the address www.bankneocommerce.
co.id dan tersedia dalam dua bahasa, yaitu Bahasa co.id and is available in two languages, namely
Indonesia dan Bahasa Inggris. Secara rinci, situs web Indonesian and English. In detail, the Company website
Perseroan hingga saat ini telah memuat berbagai has so far contained various information, namely:
informasi, yaitu:
• Informasi perihal produk Mobile Banking, Produk • Information about Mobile Banking Products,
Individu, Produk Simpanan dan Produk lainnya; Individual Products, Saving Products, and Other
Products
• Informasi tentang aktivitas promosi yang ada di • Information about promotional activities in the
produk-produk Perseroan Company’s Products.
• Bunga dan Biaya yang berisikan informasi • Interest and Fees containing information on
mengenai Biaya dan Tarif, Setoran Awal Pembukaan Fees and Cost, Initial Account Opening Deposits,
Rekening, Tarif Neobank, Suku Bunga Simpanan, Neobank Fee, Deposit Interest Rates, and Basic
dan Suku Bunga Dasar Kredit Loan Interest Rates
• Tentang BNC yang berisikan mengenai Manajemen, • About BNC which contains information about
Tentang Kami, Tata Kelola Perusahaan, Laporan Management, About Us, Corporate Governance,
Keuangan, serta Informasi Investor Financial Statements, and Investor Information
• Berita Investor dan Media serta artikel-artikel • Investor News, Media, and articles
• Kebijakan Privasi • Privacy Policy
• Lokasi kantor pusat dan kantor cabang • Location of the head office and branch offices
• Karier • Career
• Alur Layanan Pengaduan • Complaint Service Flow
• Pengaduan Pelanggaran • Complaints of Violations
• Contact Center • Contact Center
• Media Sosial • Social Media
82 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan
Awards
Tanggal
Nama Penghargaan Acara Diberikan oleh
No Penghargaan
Awards Event Awarded by
Date
1 23 Maret 2022 Gold Champion Indonesia WOW Markplus
March 23, 2022 Category: Bank Digital Brand 2022
2 7 April 2022 Peringkat Ke-2 Mobile Banking 11th Digital Brand Infobank Group
April 7, 2022 Kategori: KBMI 1 Asset < IDR 10 Awards 2022
Trillion
3 7 April 2022 Peringkat Ke-2 Bank Dengan 11th Digital Brand Infobank Group
April 7, 2022 Layanan Digital Awards 2022
Kategori: KBMI 1 Asset < IDR 10
Trillion
4 28 Juni 2022 Best Digital Banking Digital Banking Investor, Berita
June 28, 2022 Kategori: Digital Untuk Dimensi Awards 2022 Satu
Customer
5 28 Juni 2022 Best Digital Banking Digital Banking Investor, Berita
June 28, 2022 Kategori: Digital Untuk Dimensi Awards 2022 Satu
Manajemen Risiko
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 83
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tanggal
Nama Penghargaan Acara Diberikan oleh
No Penghargaan
Awards Event Awarded by
Date
6 30 Juni 2022 Peringkat Ke-2 Best Overall 19th Banking Infobank
June 30, 2022 Performance Service Excellence
Kategori Bank Digital Awards 2022
7 25 Agustus 2022 Indonesia Best Bank 2022 for The Indonesia Best Warta Ekonomi
August 25, 2022 Valuable Business Strategy Through Bank Awards 2022
Banking Product and Services
Category: KBMI 1, Private Bank
8 November 2022 Highest BI-Fast Transaction Altogether 2022 Alto Network
November 2022
9 23 November 2022 Bankers of The Year Top 100 CEO & Infobank
November 23, 2022 Tjandra Gunawan, President The Next Leaders
Director PT Bank Neo Commerce Forum 2022
Tbk
10 November 2022 Top 200 Next Leaders Top 100 CEO & Infobank
November 2022 Aditya Windarwo, Direktur Bank The Next Leaders
Neo Commerce Forum 2022
84 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tanggal
Nama Penghargaan Acara Diberikan oleh
No Penghargaan
Awards Event Awarded by
Date
11 November 2022 Top 200 Next Leaders Top 100 CEO & Infobank
November 2022 Chen Jun, Direktur Bank Neo The Next Leaders
Commerce Forum 2022
12 24 November 2022 The Most Active Bank in Digital Top 20 Financial The Finance
November 24, 2022 Innovation, Category Digital Bank Institution 2022
13 24 November 2022 The Most Active Bank in Product Top 20 Financial The Finance
November 24, 2022 Innovation, Category Digital Bank Institution 2022
14 2 Desember 2022 The Most Outstanding Business Faspay Awards Faspay
December 2, 2022 Growth 2022
Sertifikasi
Certification
Tanggal Dikeluarkannya Sertifikasi Jenis Sertifikat Dikeluarkan oleh Masa Berlaku Sertifikasi
Date of Certificate Issuance Type of Certificate Issued by Certification Validity Period
15 Juni 2022 ISO/IEC 27001:2013 DNV 15 Juni 2022 – 15 Juni 2025
June 15, 2022 June 15, 2022 – June 15, 2025
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 85
Page 88
04
Tinjauan Pendukung
Bisnis
Business Support Review
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 89
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 90
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pengelolaan Sumber Daya Manusia
Human Resource Management
Perseroan menilai bahwa Sumber Daya Manusia The Company realizes that competent human resources
(SDM) yang mumpuni memiliki peran strategis play a strategic role in accelerating the achievement
bagi akselerasi pencapaian visi dan misi yang of the vision and mission, while supporting banking
telah ditetapkan sekaligus mendukung pelayanan services. As a technology-based banking company, the
perbankan. Sebagai perusahaan perbankan berbasis Company realizes that good HR capabilities are also a
teknologi, Perseroan menyadari bahwa kemampuan key factor in winning global competition in the midst of
SDM yang baik juga faktor kunci dalam memenangkan an ever-evolving business environment. Therefore, the
persaingan global di tengah lingkungan bisnis yang company is committed to continuously improving the
terus berkembang. Untuk itu, Perseroan berkomitmen capacity and quality of its human resources through
untuk terus meningkatkan kapasitas dan kualitas appropriate management strategies to increase work
SDM yang dimiliki melalui strategi pengelolaan yang productivity and respond to business dynamics. Thus,
tepat agar dapat meningkatkan produktivitas kerja the Company can employ the employees who are
serta menjawab dinamika bisnis, sehingga Perseroan competent and understand the latest service systems
dapat memenuhi kebutuhan atas karyawan yang to realize its vision and mission.
kompeten dan memahami sistem pelayanan terkini
guna mewujudkan visi dan misi Perseroan.
Perseroan telah menyusun dan menerapkan strategi The Company has developed and implemented an HR
pengelolaan SDM yang disesuaikan dengan rencana management strategy that is tailored to the business
bisnis dan kondisi terkini. Pengelolaan SDM Perseroan plan and current conditions. HR management is carried
dilakukan secara komprehensif dan terukur melalui out in a comprehensive and measurable manner
program pendidikan dan pelatihan yang bersifat formal through formal and non-formal education and training
maupun non formal. Program-program ini bertujuan programs. These programs aim to produce competent
untuk menghasilkan Insan Perseroan yang kompeten, and performing employees who can accommodate
memiliki kinerja tinggi, mampu mengkomunikasikan creative ideas to ensure the Company management
gagasan-gagasan kreatif, sehingga dapat memastikan and services can run well in every line of business.
pengelolaan dan pelayanan Perseroan dapat berjalan
dengan baik di setiap lini bisnis.
Pembahasan pengelolaan SDM dalam Laporan The discussion on HR management in this Annual
Tahunan ini juga akan bersinggungan dengan Report will also be related to the discussion in the
pembahasan pada Laporan Keberlanjutan yang Sustainability Report published in this same book.
diterbitkan dalam satu buku ini. Pembaca diharapkan Readers are expected to read the Sustainability
dapat membaca buku Laporan Keberlanjutan untuk Report to gain a comprehensive understanding of the
mendapatkan pemahaman komprehensif mengenai Company’s activities in HR development in 2022.
aktivitas Perseroan dalam mengembangkan SDM
pada tahun 2022.
Pengelolaan SDM Secara Khusus di tengah Pandemi
HR Management Particularly in the Midst of a Pandemic
Seiring dengan masih belum berakhirnya pandemi As the Covid-19 pandemic remains existing in Indonesia,
Covid-19 di Indonesia, Perseroan tetap menjaga the Company remains cautious in managing its
kewaspadaannya dalam melakukan pengelolaan human resources to protect its employees and ensure
SDM untuk melindungi karyawan dan memastikan business continuity. In managing its human resources
88 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
keberlangsungan usaha. Dalam mengelola during the pandemic, the Company always pays
SDM di tengah pandemi, Perseroan senantiasa attention to the latest developments in the situation
memperhatikan perkembangan kondisi terkini dan and the government’s policies related to handling
kebijakan Pemerintah terkait penanganan Covid-19, Covid-19, such as implementing health protocols in the
salah satunya dengan menerapkan protokol workplace and other rules that comply with health and
kesehatan di tempat kerja, maupun aturan-aturan lain banking standards.
yang sesuai dengan standar kesehatan dan standar
perbankan yang berlaku.
Adapun langkah-langkah yang diterapkan oleh The Company has taken the following measures to
Perseroan dalam mengelola SDM secara khusus di manage the human resources, specifically during the
tengah pandemi sepanjang tahun 2022, antara lain: pandemic in 2022:
• Perseroan menerapkan sistem kerja hybrid dengan • The Company implements a hybrid work system
presentasi WFH dan WFO sesuai dengan peraturan with a combination of WFH (work from home) and
Pemerintah. Aturan sistem kerja WFH dan WFO ini WFO (work from office) according to government
diberlakukan untuk seluruh karyawan mulai dari regulations. The WFH and WFO work system is
Level Staff hingga Pejabat Eksekutif. applied to all employees from staff level to executive
officers.
• Perseroan melakukan penerapan protokol • The Company applies health protocols according
kesehatan sesuai dengan standar prosedur seperti to standard procedures, such as body temperature
pemeriksaan suhu tubuh sebelum masuk kantor, checks before entering the office, self-assessment
self-assessment untuk karyawan yang akan WFO, for employees who will work from the office,
pemberian vitamin bagi karyawan dan tidak lupa providing vitamins for employees, and ensuring that
memastikan pemakaian masker oleh karyawan di employees wear masks in the office environment.
lingkungan kantor.
• Perseroan ikut serta dalam program vaksinasi • The Company participates in the government’s
booster gotong royong dan program vaksinasi booster vaccine program and vaccination programs
pemerintah yang diikuti oleh karyawan. followed by its employees.
• Perseroan tetap melakukan berbagai program • The Company continues to carry out various
pengembangan karyawan dengan perubahan employee development programs. There were
tatacara dari sebelumnya pengembangan changes to the development programs. Previously,
karyawan dilakukan secara tatap muka menjadi the program was held offline, while it is conducted
secara virtual. virtually.
Roadmap Pengelolaan SDM
Roadmap of HR Management
Perseroan melakukan sistem pengelolaan SDM yang The Company implements a consistent and sustainable
konsisten dan berkelanjutan, dimulai sejak proses HR management system, including the recruitment
rekrutmen, pengembangan kompetensi, perencanaan process, competency development, employee career
karier pegawai, peningkatan kesejahteraan pegawai planning, improving employee welfare and the
hingga penerapan budaya kerja dengan mengacu implementation of a work culture with reference
kepada rencana jangka panjang bisnis Perseroan. to the Company’s long-term business plan. Several
Sejumlah strategi pengelolaan SDM yang telah HR management strategies that have been carried
dilakukan Perseroan terkait peningkatan kompetensi out by the Company related to increasing employee
karyawan sepanjang tahun 2022, antara lain: competency throughout 2022, among others:
1. Memberikan pemahaman kepada seluruh 1. Providing understanding to all employees about
karyawan tentang perubahan struktur organisasi changes in the company’s organizational structure,
perusahaan, yang menunjang transformasi which supports the Company’s transformation.
Perseroan, salah satunya adalah dengan dilakukan One of which is by holding regular meetings
pertemuan secara berkala antara manajemen between management and employees, in which
dengan karyawan, di mana dalam pertemuan management informs and disseminates the
tersebut manajemen menginformasikan dan Company’s vision, mission and strategy, as well
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
melakukan sosialiasasi visi misi dan strategi as targets set to be achieved so that they can see
Perseroan, juga target yang ingin dicapai agar what is needed to achieve it and also evaluate the
mereka bisa dilihat apa yang dibutuhkan untuk achievement of the results that have been achieved
mencapainya dan juga evaluasi untuk pencapaian by each employee.
hasil yang sudah dicapai oleh setiap karyawan.
2. Melakukan rekrutmen untuk pemenuhan 2. Organizing recruitment to meet the needs of
kebutuhan karyawan sesuai dengan rencana bisnis employees in accordance with the bank’s business
bank. plan.
3. Melakukan program pendidikan, pelatihan dan 3. Conducting education, training and development
pengembangan secara berkelanjutan, termasuk programs on an ongoing basis, including coaching
di dalamnya melakukan coaching dan mentoring and mentoring employees.
kepada karyawan.
4. Melakukan evaluasi atas kinerja setiap karyawan 4. Evaluating the performance of each employee in
dalam konteks produktivitas berdasarkan target the context of productivity based on the targets
yang ditetapkan. Evaluasi kinerja karyawan ini juga set. Evaluation of employee performance is also
diikuti dengan adanya proses promosi, mutasi dan/ followed by a process of promotion, transfer and/
atau rotasi kerja or job rotation.
Dalam penerapannya, Perseroan menjalankan In its implementation, the Company classifies its human
program pengelolaan dan pengembangan SDM ke resource management and development programs
dalam 2 (dua) klasifikasi, yakni program pendidikan, into two categories, namely educational, training and
pelatihan, dan pengembangan serta non-program development programs, and non-educational, training
pendidikan, pelatihan dan pengembangan. Tujuan and development programs. The objectives of each of
dari masing-masing program pengelolaan dan these human resource management and development
pengembangan SDM tersebut, yakni: programs are:
1. Program Pendidikan, Pelatihan dan 1. Employee Education, Training and Development
Pengembangan Karyawan Programs
1. Meningkatan kompetensi teknis dan non teknis 1. Improving technical and non-technical
bagi staff & leadership pada level Manajerial. competencies for staff & leadership at the
2. Mempersiapkan pemimpin Unit Bisnis dan managerial level.
Strategic Level melalui program pendidikan, 2. Preparing Business Unit and Strategic Level
pelatihan dan pengembangan karyawan leaders through education, training and
melalui Improvement Leadership Skill. employee development programs through
3. Pemenuhan sertifikasi wajib bagi karyawan Improvement Leadership Skills.
Perseroan sesuai level jabatan yang 3. Fulfillment of mandatory certification for the
dipersyaratkan, seperti Sertifikasi Manajemen Company’s employees according to the required
Risiko, Sertifikasi Kepatuhan, Sertifikasi position level, such as Risk Management
Treasury dan sertifikasi lainnya sesuai dengan Certification, Compliance Certification, Treasury
kebutuhan. Certification and other certifications as needed.
4. Dalam rangka peningkatan kompetensi 4. In order to increase employee competence,
karyawan khususnya mandatory certification especially mandatory certification, training in
dilakukan training bidang-bidang terkait; related fields is carried out;
a. Training pada Audit Internal a. Training on Internal Audit
• Mengikutsertakan pada Sertifikasi • Participate in Risk Management
Manajemen Risiko sesuai level jabatan. Certification according to position level.
• Mengikutsertakan pada Sertifikasi Audit • Participate in Audit Certification
sesuai level jabatan. according to position level.
• Penyelenggaraan training pengembangan • Organizing competency development
kompetensi, baik secara eksternal training, both externally and internally.
maupun internal.
• Menyelenggarakan program pendidikan • Organizing education & training
& pelatihan bagi karyawan di Audit programs for employees in Internal
Internal. Audit.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
b. Training pada Risk Management b. Training on Risk Management
• Mengikutsertakan pada Sertifikasi • Participate in Risk Management
Manajemen Risiko sesuai level jabatan. Certification according to position level.
• Penyelenggaraan training pengembangan • Implementation of competency
kompetensi, baik secara eksternal development training, both externally
maupun internal. and internally.
• Meningkatkan kompetensi karyawan, • Improving employee competency,
meliputi Risk Awareness dan Compliance. including Risk Awareness and
Compliance.
c. Training pada Wealth Management c. Training on Wealth Management
• Mengikutsertakan pada Sertifikasi • Participate in WAPERD (Representative
WAPERD (Wakil Agen Penjual Efek of Mutual Fund Selling Agent), WPPE-P
Reksa Dana), WPPE-P (Wakil Perantara (Securities Broker Representative),
Pedagang Efek - Pemasaran), AAUI AAUI (General Insurance Association
(Asosiasi Asuransi Umum Indonesia) dan of Indonesia) and AAJI (Indonesian Life
AAJI (Asosiasi Asuransi Jiwa Indonesia) Insurance Association) Certification in
pada Tenaga Pemasar. Marketers.
• Penyelenggaraan training pengembangan • Implementation of competency
kompetensi, baik secara eksternal development training, both externally
maupun internal. and internally.
• Meningkatkan kompetensi karyawan, • Improving employee competency,
meliputi Wealth Management Product, including Wealth Management Product,
Product Knowledge & Strategy. Product Knowledge & Strategy.
d. Training Sistem Pembayaran d. Payment System Training
• Mengikutsertakan pada Training PBK • Participate in PBK SPPUR Training and
SPPUR dan Sertifikasi Pembayaran Certification of Payment of Rupiah
Pengelolaan Uang Rupiah Bidang Money Management in Funds Transfer
Pengelolaan Transfer Dana, Pengelolaan Management, Cash Management
Uang Tunai dan Setelmen Transaksi and Treasury Transaction Settlement
Treasuri sesuai dengan level jabatan. according to position level.
• Penyelenggaraan training pengembangan • Implementation of competency
kompetensi, baik secara eksternal development training, both externally
maupun internal. and internally.
• Meningkatkan kompetensi karyawan, • Improving employee competence,
meliputi Payment Product dan Operation. including Payment Products and
Operations.
5. Program pendidikan dan pengembangan yang 5. The Company’s education and development
dimiliki Perseroan terdiri dari: programs consist of:
a. Program pendidikan dan pengembangan a. Education and development programs
yang berkaitan dengan seluruh key behavior related to all key behaviors and core
dan core competency. competencies.
b. Peningkatan key behavior: creativity, agility, b. Key behavior improvement: creativity, agility,
integrity, customer focus, teamwork. integrity, customer focus, teamwork.
c. Peningkatan thinking competency: analytical c. Increasing thinking competency: analytical
thinking, visionary thinking, problem solving, thinking, visionary thinking, problem
business acumen. solving, business acumen.
d. Peningkatan working competency: d. Increasing working competency:
achievement orientation, growth mindset, achievement orientation, growth mindset,
initiative. initiative.
e. Peningkatan relating competency: e. Improvement relating competency:
interpersonal understanding, relatioship interpersonal understanding, relationship
building, self-control, self-confidence. building, self-control, self-confidence.
f. Peningkatan managing competency: team f. Improvement of managing competency:
leadership, developing others, directiveness, team leadership, developing others,
impact & influence, decision making. directiveness, impact & influence, decision
making.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 91
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
g. Peningkatan kemampuan menjual produk g. Increased ability to sell products and
dan melayani nasabah: product knowledge, serve customers: product knowledge,
selling & marketing skills, market analysis, selling & marketing skills, market analysis,
communication skills, presentation skills, communication skills, presentation skills,
negotiation skills, service excellence. negotiation skills, service excellence.
h. Sistem dan prosedur guna meningkatkan h. Systems and procedures to improve service
efisiensi kualitas pelayanan dan quality efficiency and reduce zero defects:
memperkecil zero defect: pengetahuan knowledge of systems & procedures,
sistem & prosedur, keterampilan komputer, computer skills, methods of using TSI,
metode penggunaan TSI, aspek kegiatan aspects of operational activities.
operasional.
i. Mendapatkan kemampuan di bidang i. Obtain skills in the field of employee
pengelolaan dan supervisi karyawan (people management and supervision (people
management) bagi pimpinan unit kerja: people management) for work unit heads:
management, supervisory skills, performance people management, supervisory skills,
management, coaching & counseling skills, performance management, coaching
interviewing skills, communication skills, & counseling skills, interviewing skills,
leadership. communication skills, leadership.
2. Non-Program Pendidikan dan Pelatihan 2. Non-Education and Training Programs
1. Proses penilaian prestasi kerja karyawan 1. Annual employee performance appraisal
tahunan, di mana penilaian dilakukan 2 (dua) process, in which the assessment is carried out
kali dalam 1 (satu) tahun, yaitu tengah tahun 2 (two) times in 1 (one) year, namely the middle
dan akhir tahun. of the year and the end of the year.
2. Program Mutasi dan Promosi sesuai dengan 2. Transfer and Promotion Program according to
kinerja dan pengembangan karier. performance and career development.
3. Membuat succession planning, individual 3. Make succession planning, individual
development program, performance improvement development programs, performance
plan. improvement plans.
4. Penyempurnaan System Grading untuk 4. Completion of the Grading System for
karyawan untuk memotivasi dalam berkarier. employees to motivate them in their careers.
5. Mengembangkan dan menerapkan sistem 5. Develop and implement a fair reward &
reward & punishment yang adil bagi seluruh punishment system for all employees.
karyawan.
6. Pengembangan sistem remunerasi secara 6. Periodic development of the remuneration
berkala sesuai kebutuhan Perseroan. system according to the needs of the Company.
Sistem Rekrutmen dan Seleksi
Recruitment and Selection System
Perseroan menyadari bahwa pengelolaan SDM tidak The Company realizes that HR management cannot be
lepas dari keberhasilan sistem rekrutmen dan seleksi separated from the success of an effective recruitment
calon karyawan yang baik. Sistem rekrutmen dan and selection system for prospective employees.
seleksi yang efektif dapat mendukung pengembangan An effective recruitment and selection system can
SDM yang dilakukan oleh Perseroan sehingga perlu support HR development carried out by the Company,
direncanakan secara matang. Penerapan sistem so it needs requires a comprehensive planning. The
rekrutmen dan seleksi juga memiliki tantangan implementation of the recruitment and selection
tersendiri, salah satunya adalah proses transformasi system also has its own challenges, one of which is
Perseroan untuk menjadi bank dengan layanan digital the Company’s transformation process to become a
yang berimbas pada proses seleksi dan pengurangan bank with digital services, which has an impact on the
karyawan. process of selecting and reducing employees.
92 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Perseroan telah memiliki tim perekrutan yang akan The Company already has a recruitment team that
melakukan serangkaian proses rekrutmen dan will carry out a series of recruitment and selection
seleksi melalui beberapa metode, seperti portal processes through several methods, such as job portals
pekerjaan di Linkedin maupun dengan dukungan on LinkedIn and with the support of recruitment
agensi perekrutan. Perseroan memastikan bahwa agencies. The Company ensures that the entire
seluruh proses rekrutmen terbuka bagi siapapun yang recruitment process is available to anyone who wants
ingin berkarier bersama Perseroan dengan sistem to have a career with the Company with an objective
seleksi yang objektif sesuai persyaratan atau kriteria selection system according to the requirements or
yang telah ditetapkan secara profesional, serta tidak criteria that have been set professionally, and does
memandang suku, agama, ras, golongan, maupun not regard ethnicity, religion, race, class or other
aspek diskriminatif lainnya. discriminatory aspects.
Selama tahun 2022, Tim Perekrutan telah melaksanakan During 2022, the Recruitment Team carried out a
sejumlah kegiatan terkait proses rekrutmen dan number of activities related to the recruitment and
seleksi, antara lain: selection process, including:
• Memperluas kerja sama dengan Perusahaan- • Expand cooperation with recruitment agency
perusahaan agensi perekrutan companies
• Membangun jaringan dengan Universitas dan • Build a network with Universities and Communities
Komunitas
• Melaksanakan perekrutan dan seleksi langsung • Carry out massive direct recruitment and selection
secara massive
• Melakukan Wawancara Langsung kepada calon • Conduct direct interviews with prospective
karyawan employees
Demografi Karyawan
Employee Demographics
Sampai dengan akhir tahun 2022, jumlah karyawan As of the end of 2022, the number of the Company’s
Perseroan tercatat sebanyak 1.016 orang, di mana employees was recorded at 1,016 people, an increase
jumlah tersebut mengalami peningkatan 375 orang of 375 people or 58.50% compared to the previous year
atau 58,50% jika dibanding tahun sebelumnya yang at 641 people. The number of employees includes 663
sebanyak 641 orang. Jumlah karyawan tersebut telah new employees recruited in 2022. The demographic
termasuk 663 orang karyawan baru yang direkrut comparison of the Company’s employees in the last 2
di tahun 2022. Adapun perbandingan demografi (two) years is presented as follows:
karyawan Perseroan dalam 2 (dua) tahun terakhir
dapat dilihat sebagai berikut:
Jumlah Karyawan Berdasarkan Level Organisasi
Total Employees Based on Organizational Level
2022 2021
Jenjang Manajerial
Managerial Level Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
Manajemen Puncak 4 0,39% 2 0,31%
Top Management
Manajemen Madya 38 3,74% 32 4,99%
Executive Management
Manajemen Pelaksana 134 13,19% 75 11,70%
Officer Management
Pelaksana 840 82,68% 532 83,00%
Staff
Jumlah 1.016 100,00% 641 100,00%
Total
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 93
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Total Employees Based on Education Level
2022 2021
Jenjang Pendidikan
Education Level Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
Pascasarjana (S2) 59 5,81% 36 5,61%
Master Degree (S2)
Sarjana (S1) 660 64,96% 508 79,25%
Bachelor Degree (S1)
Diploma (D1-D3) 73 7,19% 60 9,36%
Diploma (D1-D3)
Non-Diploma 224 22,05% 37 5,78%
Non-Diploma
Jumlah 1.016 100,00% 641 100,00%
Total
Jumlah Karyawan Berdasarkan Tingkat Usia
Total Employees Based on Age Level
2022 2021
Jenjang Usia
Age Group Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
> 50 Tahun 15 1,48% 24 3,74%
> 50 years old
41–50 Tahun 88 8,66% 100 15,60%
41-50 years old
31–40 Tahun 295 29,04% 258 40,25%
31-40 years old
s.d. 30 Tahun 618 60,83% 259 40,41%
up to 30 years old
Jumlah 1.016 100,00% 641 100,00%
Total
Jumlah Karyawan Berdasarkan Tingkat Usia
Total Employees Based on Age Level
2022 2021
Status Karyawan
Employee status Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
Pegawai Tetap 521 51,28% 464 72,00%
Permanent Employee
Pegawai Kontrak 495 48,72% 177 28,00%
Contract Employee
Jumlah 1.016 100,00% 641 100,00%
Total
94 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tingkat Perputaran Karyawan
Employee Turnover
Tingkat perputaran karyawan (turnover) merupakan The employee turnover rate is an inseparable part
salah satu bagian yang tidak bisa terlepas dari proses of the HR management process implemented by the
pengelolaan SDM yang diterapkan oleh Perseroan. Company. The employee turnover is also influenced
Hal tersebut disebabkan karena adanya kemungkinan by employees leaving and joining the Company. With
keluarnya karyawan dari sebuah perusahaan, tak business competition getting intense, the employee
terkecuali di lingkungan Perseroan, mengingat turnover is unavoidable.
persaingan usaha yang sengit sehingga perputaran
karyawan tidak dapat dihindarkan.
Meski demikian, Perseroan berkomitmen untuk terus However, the Company is committed to continuously
menjaga komposisi dan ketersediaan SDM yang maintaining the composition and availability of
memadai sesuai dengan kompetensi dan kebutuhan adequate human resources in accordance with
guna meminimalisir dampak yang dapat ditimbulkan competence and needs in order to minimize the impact
terhadap kinerja operasional Perseroan. Perseroan that can be caused on the Company’s operational
senantiasa menjaga tingkat loyalitas karyawan untuk performance. The Company always maintains the
mempertahankan talenta terbaik dan menjaga level of employee loyalty to retain the best talent
stabilitas usaha dengan cara menjaga kenyamanan and maintain business stability by maintaining the
karyawan dalam bekerja di Perseroan. Perseroan comfort of employees in working at the Company.
berupaya untuk terus memperhatikan, menjaga, The Company strives to continue to pay attention to,
dan meningkatkan kenyamanan para karyawan saat maintain and improve the comfort of employees while
bekerja dengan tetap mengacu kepada kondisi terkini working and adapting to the latest conditions and
dan regulasi yang berlaku. applicable regulations.
Per 31 Desember 2022, tingkat perputaran karyawan As of December 31, 2022, the Company’s employee
Perseroan tercatat sebesar 30,51%, mengalami turnover rate was recorded at 30.51%, a decrease
penurunan jika dibandingkan dengan tahun 2021 compared to 2021, which reached 43.06%. This was
yang mencapai 43,06%. Hal tersebut didominasi oleh dominated by resigning employees.
karyawan yang mengundurkan diri.
2022 2021
Uraian
Description Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
Berakhir Kontrak 39 12,58% 32 11,59%
End of Contract
Mengundurkan Diri 172 55,48% 128 46,38%
Resign
Pensiun 5 1,61% 6 2,17%
Retired
PHK 89 28,71% 58 21,01%
Layoffs
Program Right Sizing 0 0,00% 0 0,00%
Right Sizing Program
Tutup Cabang 5 1,61% 52 18,84%
Closing of Branch Offices
Jumlah 310 100,00% 276 100,00%
Total
Tingkat Perputaran Karyawan 30,51% 43,06%
Employee Turnover Rate
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 95
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kesetaraan
Equality
Dalam melakukan pengelolaan SDM, Perseroan In managing HR, the Company is committed to
berkomitmen untuk membuka kesempatan bagi opening up opportunities for anyone who wants to
siapapun yang ingin berkarier bersama, tanpa have a career together, regardless of ethnicity, religion,
memandang suku, agama, ras, golongan, jenis race, class, gender, or other discriminatory aspects.
kelamin, maupun aspek diskriminatif lainnya. Prinsip The principle of equality is also applicable with the
kesetaraan juga dapat dirasakan oleh karyawan Company’s employees through various benefits, such
Perseroan melalui berbagai benefit, seperti fasilitas as remuneration facilities, health, office facilities,
remunerasi, kesehatan, sarana kantor, pelatihan dan training and development, as well as promotions that
pengembangan, serta promosi yang disesuaikan are adjusted to the position level and responsibilities
dengan level jabatan dan tanggung jawab masing- of each employee.
masing karyawan.
Di samping itu, prinsip kesetaraan di lingkungan In addition, the principle of equality within the
Perseroan juga dapat dilihat melalui adanya kesetaraan Company can also be seen through the existence
antara laki-laki dan perempuan untuk bekerja dan of equality between men and women to work and
menempati berbagai posisi strategis dalam struktur occupy various strategic positions in the organizational
organisasi. Hingga akhir tahun 2022, komposisi structure. As of the end of 2022, the composition of
karyawan laki-laki dan perempuan masing-masing male and female employees was 50.59% and 49.41%
sebesar 50,59% dan 49,41%, di mana hal tersebut respectively, which is considered quite balanced in line
dinilai cukup berimbang sejalan dengan prinsip with the principle of gender equality of the Company.
kesetaraan gender yang dipegang oleh Perseroan.
2022 2021
Uraian
Description Jumlah Karyawan Komposisi (%) Jumlah Karyawan Komposisi (%)
Total employees Composition (%) Total employees Composition (%)
Laki-laki 514 50,59% 342 53,35%
Male
Perempuan 502 49,41% 299 46,65%
Female
Jumlah 1.016 100,00% 641 100,00%
Total
Pengembangan Kompetensi Karyawan
Employee Competency Development
Dalam mengelola dan mengembangkan kompetensi In managing and developing HR competency and
dan profesionalisme SDM, Perseroan secara konsisten professionalism, the Company consistently engages
mengikutsertakan karyawannya dalam berbagai its employees in various education and/or training
program pendidikan dan/atau pelatihan. Pelatihan programs. Training attended by employees can be
yang diikuti oleh para karyawan dapat difasilitasi oleh facilitated by internal parties from related teams
pihak internal dari tim dan divisi terkait, maupun pihak and divisions, as well as external parties, such as
eksternal seperti lembaga profesional yang dipilih professional institutions chosen according to the
sesuai dengan kapasitas dan materi pelatihan yang capacity and training materials provided.
diberikan.
96 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Program pelatihan tersebut juga berlaku bagi organ The training program also applies to the Company’s
tata kelola dan level manajerial Perseroan. Bagi governance organs and managerial levels. For
organ tata kelola, pelatihan tersebut bertujuan governance organs, the training aims to ensure that all
untuk memastikan bahwa seluruh operasional bisnis of the Company’s business operations are in accordance
Perseroan telah berjalan sesuai dengan regulasi yang with applicable regulations and corporate governance
berlaku dan praktik terbaik tata kelola perusahaan. best practices. Meanwhile, for the managerial level, the
Sementara, bagi level manajerial pelatihan tersebut training serves develop competencies that can support
bertujuan untuk mengembangkan kompetensi business development and ensure the continuity of the
yang dapat mendukung perkembangan usaha dan Company’s business.
memastikan keberlangsungan bisnis Perseroan.
Pada tahun 2022, Perseroan telah melakukan program In 2022, the Company carried out employee competency
pengembangan kompetensi karyawan melalui 560 development programs through 560 training activities
kegiatan training dengan jumlah total peserta sebanyak with a total number of participants of 12,433. The
12.433. Jumlah karyawan yang mengikuti pelatihan number of employees participating in training in 2022
di tahun 2022 tercatat mengalami peningkatan jika increased compared to 7,838 employees in 2021.
dibandingkan dengan tahun 2021 yang sebanyak 7.838 This demonstrates that the Company has realized its
karyawan. Hal tersebut menunjukkan bahwa Perseroan commitment to increasing training and development
merealiasikan komitmen untuk meningkatkan opportunities for all employees.
kesempatan pelatihan dan pengembangan kepada
seluruh karyawan.
Adapun jumlah biaya yang dikeluarkan oleh Perseroan In carrying out the employee competency development
dalam melaksanakan program pengembangan programs, the Company spent Rp3,937,542,174,
kompetensi karyawan adalah sebesar Rp3.937.542.174, an increase of IDR2,201,522,123 compared to the
mengalami peningkatan sebesar Rp2.201.522.123 jika previous year at Rp1,736,020,051. This increase was
dibandingkan dengan tahun sebelumnya yang sebesar mainly influenced by the number of training activities
Rp1.736.020.051. Peningkatan ini lebih disebabkan conducted in 2022 compared to 2021. In 2022, the
oleh jumlah kegiatan pelatihan yang dilakukan pada Company held 560 training activities.
tahun 2022 lebih banyak dibandingkan tahun 2021.
Jumlah kegiatan pelatihan sepanjang tahun 2022 yaitu
560 kegiatan training.
Adapun program pengembangan kompetensi SDM The HR competency development program that has
yang telah dilakukan oleh Perseroan sepanjang tahun been carried out by the Company throughout 2022 is
2022 dapat dilihat sebagai berikut: presented as follows:
2022 2021
Program Pengembangan dan Pelatihan
Development and Training Program Jumlah Pelatihan Jumlah Peserta Jumlah Pelatihan Jumlah Peserta
Total Training Total Participant Total Training Total Participant
Pelatihan Mandatory 121 1.449 58 976
Mandatory Training
Pelatihan Technical Skill 286 6.114 254 6.397
Technical Skills Training
Pelatihan Soft Skill 78 3.536 15 358
Soft Skills Training
Pelatihan Leadership 18 417 34 100
Leadership training
Pelatihan Digital Competency 57 917 1 7
Digital Competency Training
Jumlah 560 12.433 362 7.838
Total
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 97
Page 100
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Jabatan Pelatihan Fasilitator
Position Training Facilitator
Dewan Komisaris
Board of Commissioner
Komisaris Independen Memperkuat Industri Jasa Keuangan Melalui Bela Negara OJK
Independent Commissioner Strengthening the Financial Services Industry through Defending the State
Komisaris Independen Digital Transformation in Trade G20 Indonesia 2022
Independent Commissioner
Komisaris Independen G20 Digital Transformation: Resilient MSMEs for Global Economic Recovery G20 Indonesia 2022
Independent Commissioner
Direksi
Board of Directors
Direktur Utama Neobank Workshop Internal Bank
President Director
Direktur Utama Mandarin Course Jakarta Mandarin
President Director
Direktur Utama NEO ACT (Performance Workshop) Internal Bank
President Director
Direktur Utama OKR BNC 2022 Internal Bank
President Director
Direktur Utama Darre To Lead (Leadership Workshop) Ari Kiswanto & Associate
President Director
Direktur Utama Fintechnews Singapore: Asean’s Next Digital Banking Battleground Fintechnews Singapore
President Director
Direktur Utama CNBC Indonesia “Banking Outlook” - Perbankan Menjadi Hub Digital CNBC INDONESIA
President Director CNBC Indonesia “Banking Outlook” - Banking Becomes a Digital Hub
Direktur Utama Tempo: Diskusi Series Webinar: Transformasi Ekonomi Digital Tempo
President Director Tempo: Webinar Series Discussion: Digital Economy Transformation
Direktur Utama Fortune Indonesia Summit 2022 Fortune
President Director
Direktur Utama Festival Ekonomi Keuangan Digital Indonesia 2022 FEKDI
President Director Indonesian Digital Financial Economy Festival 2022
Direktur Utama BNC Talkshow With Ternak Uang TERNAK UANG
President Director
Direktur Utama World Financial Innovation Series WFIS
President Director
Direktur Bisnis Neobank Workshop Internal Bank
Business Director
Direktur Bisnis Neo Act (Performance Workshop) Internal Bank
Business Director
Direktur Bisnis OKR BNC 2022 Internal Bank
Business Director
Direktur Bisnis Ujian Sertifikasi Treasury Level Advance LSPP
Business Director Treasury Level Advance Certification Test
Direktur Bisnis Darre To Lead (Leadership Workshop) Ari Kiswanto & Associate
Business Director
Direktur Bisnis Festival Ekonomi Keuangan Digital Indonesia 2022 FEKDI
Business Director Indonesian Digital Financial Economy Festival 2022
Direktur Bisnis Future Finance Conference Future Finance
Business Director
Direktur Bisnis Huawei Cloud Summit 2022 Huawei
Business Director
Direktur IT Neobank Workshop Internal Bank
IT Director
98 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 101
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Jabatan Pelatihan Fasilitator
Position Training Facilitator
Direktur IT Neo Act (Performance Workshop) Internal Bank
IT Director
Direktur IT OKR BNC 2022 Internal Bank
IT Director
Direktur IT Ujian Sertifikasi Manajemen Risiko Level 5 LSPP
IT Director Level 5 Risk Management Certification Test
Direktur IT Darre To Lead (Leadership Workshop) Ari Kiswanto & Associate
IT Director
Sekretaris Perusahaan
Corporate Secretary
Head - Corporate Secretary Neobank Workshop Internal Bank
Division
Training Business Continuity Management Internal Bank
Neo ACT (Performance Workshop) Internal Bank
OKR BNC 2022 Internal Bank
Neobank Workshop Internal Bank
Pembekalan Manajemen Risiko Level 4 Efektifpro
Provision of Level 4 Risk Management
Training Cyber Security Awarenes Internal Bank
Darre To Lead (Neo Leadership Workshop) Ari Kiswanto & Associate
Training ISO 37001:2016 Anti-Bribery Management System Mahaka Institute
Internal Audit
Head - Internal Audit & Anti Pembekalan Sertifikasi Audit Level Auditor Efektifpro
Fraud Division Provision of Audit Certification for Auditor Level
Ujian Sertifikasi Audit Level Auditor LSPP
Audit Certification Test for Auditor Level
Neobank Workshop Internal Bank
Workshop SAKEP - Sertifikasi QIA Kelas Khusus SPI/CAE YPIA
Workshop SAKEP - SPI/CAE Special Class QIA Certification
Sertifikasi QIA Kelas Khusus SPI/CAE Tingkat Pra-Manajerial YPIA
SPI/CAE Special Class QIA Certification for Pre-Managerial Level
NEO ACT (Performance Workshop) Internal Bank
OKR BNC 2022 Internal Bank
Neobank Workshop Internal Bank
Sertifikasi QIA Kelas Khusus SPI/CAE Tingkat Manajerial YPIA
SPI/CAE Special Class QIA Certification for Managerial Level
Training OKR Matrix Internal Bank
Training Encourage Teamwork To Get More Engaged Internal Bank
Training Meaningfulness Pancasila As Culture Awareness Internal Bank
Pembekalan Manajemen Risiko Level 4 Efektifpro
Provision of Level 4 Risk Management
Training Sustainable Finance Awarenes LPPI
Neobank Performance Workshop Internal Bank
Ujian Manajemen Risiko Level 4 LSPP
Level 4 Risk Management Test
Darre To Lead (Neo Leadership Workshop) Ari Kiswanto & Associate
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 99
Page 102
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Jabatan Pelatihan Fasilitator
Position Training Facilitator
Internal Control
Head - Internal Control Darre To Lead (Neo Leadership Workshop) Ari Kiswanto & Associate
Department
Pembekalan Sertifikasi Manajemen Risiko Level 3 Efektifpro
Provision of Level 3 Risk Management Certification
Ujian Sertifikasi Manajemen Risiko Level 3 LSPP
Level 3 Risk Management Certification Test
Pelatihan dan Asesmen Certified Practitioner Of Internal Audit (CPIA) YPIA
Certified Practitioner of Internal Audit (CPIA) Training and Assessment
Neobankers Webinar Series 2.0: How To Build Self Love With Self Compassion Internal Bank
And Loving Yourself To The Fullest
Training Business Continuity Management Internal Bank
Training Refreshment Anti Fraud Internal Bank
Pembekalan Audit Internal Level Auditor Efektifpro
Provision of Internal Audit for Auditor Level
Ujian Sertifikasi Audit Internal Level Auditor LSPP
Internal Audit Certification Test for Auditor Level
Training Sustainable Finance Awareness LPPI
Neo Insight Series 2.0 Positive Workplace Ambience "Respectful Makes You More!" Internal Bank
Neo Insight Series 3.0 "Agility In Transformation Era" Why Not? Internal Bank
Neobank Performance Workshop Internal Bank
Training ISO 37001:2016 Anti-Bribery Management System Mahaka Institute
Manajemen Risiko
Risk Management
Pjs. Head – IT & Ops Risk Webinar: Dari Bank Hybrid menuju Bank Digital OJK
Division dan Pjs. Head – Credit Webinar: From Hybrid Bank to Digital Bank
Risk Division
Act. Head – IT & Ops Risk Neo ACT (Performance Workshop) Internal Bank
Division and Act. Head –
OKR BNC 2022 Internal Bank
Credit Risk Division
Neobank Workshop Internal Bank
Training OKR Matrix Internal Bank
Pembekalan Manajemen Risiko Level 4 Efektif Pro
Provision of Level 4 Risk Management
Workshop Manajemen Risiko Internal Bank
Risk Management Workshop
Training Sustainable Finance LPPI
Darre to Lead (Neo Leadership Workshop) Ari Kiswanto & Associate
Training ISO 37001:2016 Anti-Bribery Management System Mahaka Institute
Promosi dan Mutasi
Promotions and Transfer
Dalam melakukan pengelolaan SDM, Perseroan In managing human resources, the Company has
memiliki kebijakan alih tugas, seperti promosi, mutasi, a policy of transferring duties, such as promotions,
dan detasering yang mencakup pengembangan transfers and detaseration which includes
seperti pengetahuan, keterampilan, kompetensi, developments of knowledge, skills, competencies and
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dan pengalaman. Kebijakan alih tugas merupakan experience. The task transfer policy is a series of career
serangkaian proses pengembangan karier untuk development processes to produce future leaders from
menciptakan kader-kader pemimpin di masa internal sources. The objectives of the task transfer
mendatang yang berasal dari sumber internal. Tujuan policy, among others:
kebijakan alih tugas, antara lain:
1. Memberikan kesempatan dan tantangan bagi 1. Provide opportunities and challenges for employees
karyawan untuk mengembangkan diri sehingga to develop their competence, so they have the
memiliki pengetahuan, keterampilan, kompetensi, knowledge, skills, competencies and experience
dan pengalaman yang memenuhi persyaratan that meet the requirements for filling out a career
pengisian jalur karier. path.
2. Mengevaluasi dan menilai kompetensi karyawan 2. Evaluate and assess employee competence, so
agar dapat digunakan sebagai salah satu acuan it can be used as a reference in the leadership
dalam proses suksesi kepemimpinan. succession process.
3. Mengurangi risiko penurunan produktivitas akibat 3. Reduce the risk of decreased productivity due to
kejenuhan dalam pelaksanaan tugas, sehingga boredom in carrying out tasks, so that employees
karyawan tetap mampu bekerja dengan kualitas are still able to work with optimal quality and
dan kuantitas yang optimal. quantity.
4. Memenuhi kebutuhan Perseroan dalam 4. Fulfill the needs of the Company in developing
mengembangkan pengetahuan, pengalaman knowledge, experience and skills as well as
dan keterampilan serta pembinaan SDM dengan developing human resources by pursuing a career
menjalani karier di Perseroan. in the Company.
Sepanjang tahun 2022, Perseroan telah Throughout 2022, the Company promoted 66
mempromosikan 66 karyawan dan memutasi 444 employees and transferred 444 employees. These
karyawan. Promosi dan mutasi tersebut telah promotions and transfers have filled positions
memenuhi posisi-posisi sesuai dengan kebutuhan according to business needs as part of the Company’s
usaha sebagai bagian dari pengelolaan SDM Perseroan. HR management.
Fasilitas Kesehatan
Medical Facility
Perseroan senantiasa memastikan dan memperhatikan The Company always ensures and pays attention to the
kesejahteraan karyawan, salah satunya dengan welfare of its employees by providing health facilities
memberikan fasilitas kesehatan kepada Insan to the Company’s employees. The health facilities
Perseroan. Fasilitas kesehatan yang diberikan oleh provided by the Company to employees can be used
Perseroan kepada para karyawan dapat digunakan to pay medical, surgical and other health care costs.
untuk membayar biaya medis, bedah, dan perawatan In addition, the Company always follows the applicable
kesehatan lainnya. Perseroan juga senantiasa regulations by registering all of its employees in
mengikuti regulasi dengan mendaftarkan seluruh the BPJS Ketenagakerjaan program, which includes
karyawannya dalam program BPJS Ketenagakerjaan work accident security, old age security, and pension
yang mencakup jaminan kecelakaan kerja, jaminan security.
hari tua, dan jaminan pensiun.
Rencana Pengembangan SDM Tahun 2023
HR Development Plan for 2023
Untuk mendukung rencana bisnis dan mencapai The Company continues to support business plans
target yang hendak dicapai, Perseroan berupaya untuk and achieve the targets by developing HR capabilities
mengembangkan kemampuan SDM melalui sejumlah through a number of strategic steps implemented.
langkah strategis yang diterapkan. Pengembangan Future human resource development will be carried
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SDM ke depan dilakukan dengan tetap memperhatikan out, while taking into account external developments
perkembangan eksternal yang berpengaruh langsung that have a direct impact on business sustainability,
terhadap keberlanjutan usaha, terutama terkait tren especially related to trends in the banking industry
industri perbankan secara umum maupun perbankan in general and digital banking, while still referring to
berbasis digital dengan tetap mengacu kepada Government policies.
kebijakan Pemerintah.
Berdasarkan kondisi yang terjadi saat ini, Perseroan Based on the current conditions, the Company has
telah menyusun dan menetapkan program dan prepared and established HR development programs
rencana pengembangan SDM di tahun 2023, yaitu: and plans for 2023, namely:
1. Pemenuhan Manpower Planning baik dari internal 1. Fulfillment of Manpower Planning both from
maupun eksternal Perseroan sesuai dengan internal and external of the Company in accordance
rencana bisnis bank. with the bank’s business plan.
2. Pengembangan karyawan sesuai dengan rencana 2. Employee development in accordance with the
bisnis Perseroan, baik melalui program pendidikan, Company’s business plan, either through education,
pelatihan dan pengembangan maupun succession training and development programs as well as
planning, individual development plan maupun succession planning, individual development plans
performance improvement plan. and performance improvement plans.
3. Penyempurnaan system grading karyawan, agar 3. Improvement of the employee grading system, in
dapat lebih memotivasi karyawan untuk berkarir. order to further motivate employees for careers.
4. Mengembangkan dan menerapkan sistem 4. Develop and implement a performance
pengelolaan kinerja yang senantiasa management system that always prioritizes
mengedepankan meritokrasi meritocracy
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Teknologi Informasi
Information Technology
Setelah melakukan transformasi layanan digital pada After carrying out digital service transformation in
tahun 2020 yang ditandai dengan kerja sama antara 2020, which was marked by cooperation between 2
2 (dua) perusahaan teknologi besar asal Tiongkok, (two) large technology companies from China, namely
yakni Huawei dan Sunline, Perseroan berupaya untuk Huawei and Sunline, the Company seeks to gradually
mengembangkan kapasitas Teknologi Informasi develop Information Technology (IT) capacity. As a
(TI) secara bertahap. Perseroan selaku perusahaan bank with digital services company, the Company
perbankan dengan layanan digital menyadari bahwa realizes that optimizing the use of IT enables the
optimalisasi pemanfaatan TI dapat membawa Company to achieve accelerated business growth and
Perseroan mencapai akselerasi pertumbuhan bisnis accommodate changes and challenges in business
serta mampu mengakomodasi perubahan dan development.
tantangan perkembangan usaha.
Perseroan telah menyusun dan menerapkan kebijakan, The Company has developed and implemented
prosedur dan standar TI untuk menyelaraskan langkah- IT policies, procedures and standards to align IT
langkah pengembangan TI dalam mendukung strategi development steps in supporting the overall business
bisnis secara keseluruhan. Untuk itu, Perseroan strategy. To that end, the Company develops and
mengembangkan dan memanfaatkan penggunaan utilizes the use of IT on an ongoing basis to increase
TI secara berkesinambungan guna meningkatkan better productivity, so it can maintain its position in the
produktivitas yang lebih baik sehingga dapat midst of increasingly competitive industry competition
mempertahankan posisi di tengah persaingan industri and minimize the operational business risks it faces,
yang semakin kompetitif serta meminimalisir risiko as well as support the achievement of the Company’s
operasional bisnis yang dihadapi, serta mendukung vision and mission.
pencapaian visi dan misi Perseroan.
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Peran TI dalam Menunjang Kinerja Usaha
Role of IT in Supporting Business Performance
Implementasi TI di lingkungan Perseroan dalam The Company’s IT division continues to provides
mendukung kinerja usaha memiliki peranan penting solution in supporting the Company’s business
khususnya di tengah kondisi pandemi yang masih performance, especially during the pandemic in 2022.
belum berakhir di tahun 2022. Penerapan TI merupakan The application of IT serves as an important pillar in
pilar penting dalam operasional usaha perbankan the modern banking business operations carried out
modern yang dijalankan oleh Perseroan. Tak hanya by the Company. Not only providing optimal services
memberikan layanan optimal kepada perbankan, to banks, the IT also has an important role to ensure
implementasi TI juga memiliki peran penting untuk employee connectivity in carrying out their work.
memastikan konektivitas karyawan dalam melakukan
pekerjaannya.
Di tahun 2022, implementasi program dan peran TI In 2022, the implementation of IT programs and roles
secara khusus antara lain sebagai berikut: in particular were as follows:
1. Penyempurnaan Core Banking Digital dalam rangka 1. Refinement of Digital Core Banking in order to
peningkatan fitur-fitur kritikal dengan tujuan increase critical features, aiming to support the
untuk mendukung percepatan proses bisnis dan acceleration of business processes and digitization
digitalisasi proses operasional secara menyeluruh. of operational processes as a whole.
2. Pengembangan lebih lanjut atas sistem mobile 2. Further development of mobile banking, internet
banking, internet banking, dan open Banking dengan banking and open banking systems with the aim of
tujuan untuk meningkatkan daya saing produk dan increasing the competitiveness of the Company’s
layanan Perseroan. products and services.
3. Meningkatkan kapasitas SDM berbasis IT guna 3. Increasing IT-based HR capacity to support the
mendukung arah dan rencana strategis Perseroan Company’s strategic direction and plans to become
menjadi bank dengan layanan digital. a bank with digital services.
4. Peningkatan keamanan dan kapasitas jaringan 4. Increasing the security and capacity of the data
data secara menyeluruh melalui kerjasama dengan network as a whole through collaboration with
pihak ketiga yang sudah teruji di industri finansial third parties that have been tested in the financial
dan sesuai regulasi. industry and comply with regulations.
5. Penyempurnaan penerapan standarisasi 5. Improving the implementation of standardization
infrastruktur Teknologi Informasi (TI) serta of Information Technology (IT) infrastructure
pengelolaannya menyesuaikan dengan standar and its management in accordance with globally
yang berlaku secara global. Hal ini dilakukan applicable standards. This is intended to improve
untuk meningkatkan kerahasiaan, integritas, dan the confidentiality, integrity and availability of
ketersediaan informasi tepat waktu serta menjaga timely information and to maintain the continuity
kelangsungan usaha Perseroan secara menyeluruh. of the Company’s business as a whole.
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Roadmap Perkembangan TI
IT Development Roadmap
Perseroan telah memiliki rencana jangka panjang The Company has a long-term IT development plan to
pengembangan TI dalam rangka mendukung rencana support business development plans in the banking
pengembangan bisnis di bidang perbankan. Dalam sector. In the 2022-2026 IT Directorate Strategic Plan,
Rencana Strategis Direktorat IT 2022-2026, langkah- the strategic steps implemented by the Company
langkah strategis yang diterapkan oleh Perseroan related to IT are as follows:
terkait TI adalah sebagai berikut:
1. Rencana Jangka Pendek 1. Short-Term Plan
1.1. Pengembangan dan peningkatan fitur Digital 1.1. Development and improvement of Digital
Core Banking serta aplikasi penunjang lainnya Core Banking features and other supporting
guna mendukung percepatan bisnis serta applications to support business acceleration
akselerasi proses digitalisasi. and acceleration of the digitalization process.
1.2. Pengembangan lebih lanjut atas sistem 1.2. Further development of the payment
transaksi pembayaran berupa implementasi transaction system, such as the implementation
QRIS serta melakukan integrasi dengan of QRIS and integrating with more payment
lebih banyak channel pembayaran guna channels to provide convenience for
memberikan kemudahan bagi para nasabah customers and expand market share, namely
dan memperluas market share, yaitu dengan by developing the PayLater and installment
pengembangan fitur PayLater dan installment; features;
1.3. Pengembangkan fitur dan layanan Corporate 1.3. Develop features and services for Corporate
Internet Banking (CIB) guna mengakomodir Internet Banking (CIB) to accommodate
layanan terhadap nasabah korporasi; services for corporate customers;
1.4. Peningkatan sistem keamanan siber dari sisi 1.4. Improvement of cyber security systems from
SDM dan teknologi. the HR and technology side.
2. Rencana Jangka Menengah: 2. Medium-Term Plan:
2.1. Transformasi layanan konvensional menjadi 2.1. Transforming conventional services into
berbasis teknologi dengan mengembangkan technology-based services by developing
fitur Digital Channel; Digital Channel features;
2.2. Peningkatan kapasitas dan pemeliharaan Core 2.2. Capacity building and maintenance of the Core
Banking System (CBS) secara berkala; Banking System (CBS) on a regular basis;
2.3. Peningkatan akses layanan nasabah dengan 2.3. Increasing access to customer services by
implementasi fasilitas digital lounge di implementing digital lounge facilities in several
beberapa wilayah yang memiliki potensial areas that have great business potential for
bisnis yang besar bagi Perseroan; the Company;
2.4. Penyempurnaan implementasi Tata Kelola TI. 2.4. Improvement of IT Governance
implementation.
3. Rencana Jangka Panjang: 3. Long-Term Plan:
3.1. Pengembangan fitur-fitur CBS dan sistem 3.1. Development of CBS features and other
aplikasi pendukung lainnya guna mendukung supporting application systems to support
proses transformasi Bank dengan layanan the bank with digital services transformation
digital; process;
3.2. Pengembangan produk dan ekosistem secara 3.2. Product and ecosystem development in a
berkelanjutan (agile) dengan penambahan sustainable (agile) manner by adding new
fitur layanan baru menggunakan standar service features using the BI-SNAP open API
layanan open API BI-SNAP; service standard;
3.3. Peningkatan kompetensi dan keahlian 3.3. Increasing the competency and expertise of
SDM TI, yaitu dengan dilakukan pelatihan IT human resources, namely by conducting
spesialisasi dan sertifikasi secara berkala dan periodic and continuous specialization and
berkesinambungan. certification training.
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3.4. Pengembangan fitur BI-FAST mengacu pada 3.4. The development of the BI-FAST feature refers
ketentuan regulator (BI). to regulatory provisions (BI).
3.5. Peningkatan kapasitas terhadap infrastuktur 3.5. Increasing the capacity of IT infrastructure
TI secara menyeluruh mencakup as a whole including hardware, software and
hardware, software dan jaringan secara network on an ongoing basis to support the
berkesinambungan guna mendukung strategi Bank’s business strategy in meeting application
bisnis Bank dalam memenuhi kebutuhan development needs for new products and
pengembangan aplikasi untuk produk dan activities as well as existing products and
aktivitas baru serta produk dan aktivitas yang activities.
telah ada.
Pengelola TI
IT Manager
Direktorat TI bertugas sebagai penanggung jawab The IT Directorate is in charge of IT management
pengelola TI di lingkungan Perseroan. Direktorat TI within the Company. The IT Directorate oversees 5
yang membawahi 5 (lima) Divisi yaitu: (five) Divisions namely:
1. IT Operation Division 1. IT Operation Division
2. IT Development Division 2. IT Development Division
3. Strategy & Planning Division 3. Strategy & Planning Division
4. Product Design Division 4. Product Design Division
5. Digital Anti Fraud Function 5. Digital Anti-Fraud Function.
Telah dilakukan pembagian kewenangan, pelaporan, The segregation of authority, reporting and
dan tanggung jawab untuk setiap fungsi Divisi TI responsibility for each function of the IT Division has
dengan menerapkan prinsip Segregation of Duties (SOD) been carried out by applying the Segregation of Duties
dimana terdapat pemisahan tugas dan tanggung (SOD) principle that cotains a critical segregation of
jawab yang kritikal. duties and responsibilities.
Dalam mengoptimalkan pengelolaan TI di lingkungan In optimizing IT management within the Company, in
Perseroan, jumlah personel TI sampai dengan akhir 2022, the number of IT personnel was 96 people. Each
tahun 2022 adalah sebanyak 96 orang. Masing-masing division that handles IT is led by a Division Head who is
divisi yang menangani TI dipimpin oleh Kepala Divisi experienced in the field. The following is a brief profile
yang telah berpengalaman di bidangnya. Berikut of each relevant IT Division Head within the Company
disampaikan profil singkat masing-masing Kepala in 2022.
Divisi TI terkait di lingkungan Perseroan pada tahun
2022.
Tri Novianto
PJS Head of IT Strategy & Planning Division
Beliau adalah seorang profesional di bidang TI dan pengembangan proses bisnis di industri perbankan dan
keuangan lebih dari 15 tahun pengalaman dalam Audit Sistem Informasi termasuk General Computer Controls
dan Application Control Reviews, Audit Internal & External, readiness compliance review Sarbanes-Oxley (SOX) &
J-SOX dan IT Governance, IT Risk & Compliance, IT Service Management (ITSM) serta IT Security di Finansial/Banking
industry dan Kantor Akuntan Publik (KAP)/Konsultan (Big four).
He is a professional in IT and business process development in the banking and finance industry. He also boasts
15 years of experience in Information Systems Audit including General Computer Controls and Application
Control Reviews, Internal & External Audit, readiness compliance review Sarbanes-Oxley (SOX) & J -SOX and
IT Governance, IT Risk & Compliance, IT Service Management (ITSM) and IT Security in the Financial/Banking
industry and Public Accounting Firms (KAP)/Consultant (Big four).
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Willy Cahyadi
Head of IT Development Division
Beliau adalah seorang profesional dengan pengalaman lebih dari 14 tahun di bidang TI. Beliau memiliki
pengalaman dan pemahaman yang baik dalam proses operasional dan mitigasi risiko bank, serta memiliki
pengalaman sebagai bisnis analis. Sejak terjun di dunia perbankan, beliau telah menangani berbagai macam
proyek mencakup migrasi data, upgrade core banking system, integrasi project middleware dan switching, integrasi
project data warehouse dan big data, serta integrasi project mobile banking dan internet banking. Memimpin
proses transformasi digital dalam menciptakan solusi produk dan layanan perbankan yang memberikan nilai
tambah dan pengalaman baru buat pengguna.
He is a professional in the IT field for more than 14 years. He possesses an extensive experience and
understanding in operational processes and bank risk mitigation, as well as experience as a business analyst.
Since joining the banking industry, he has handled various projects, including data migration, core banking
system upgrades, integration of middleware and switching projects, integration of data warehouse and big
data projects, as well as integration of mobile banking and internet banking projects. He also leads the digital
transformation process in creating banking product and service solutions that provide added value and new
experiences for users.
Morina Yohana
PJS Head of Product Design Division
Beliau memiliki pengetahuan mendalam tentang transaksi elektronik dan saluran pembayaran (payment
channel) dari perspektif termasuk sudut pandang bisnis, peraturan, operasional dan teknis. Dengan kompetensi
Card Management System (Card Management System (Debit Card and Credit Card), Financial Switching, E-Channel
(ATM, POS, Mobile Banking, Internet Banking), E-Money host based / E-Wallet, Business Analyst/Process, Payment
System, Project Management, Sistem integrasi dengan skema internasional seperti VISA, MasterCard, UnionPay,
Agent Banking, Merchant Management, E-commerce Payment Gateway and 3D Secure.
She has in-depth knowledge of electronic transactions and payment channels from various perspectives,
including business, regulatory, operational and technical viewpoints. She also possesses various attributes
in numerous banking services, such as Card Management System (Card Management System (Debit Card
and Credit Card), Financial Switching, E-Channel (ATM, POS, Mobile Banking, Internet Banking), E-Money
host based/E-Wallet, Business Analyst/Process, Payment System, Project Management, System integration
with international schemes such as VISA, MasterCard, UnionPay, Agent Banking, Merchant Management,
E-commerce Payment Gateway and 3D Secure.
Adrianto Hendraputra
Head of IT Operation
Beliau memiliki pengalaman di industri keuangan sejak tahun 2004. Beliau memiliki keahlian dalam dalam
bidang TI yang mencakup pengelolaan Data Center dan Pengelolaan Infrastruktur TI. Beliau memiliki
pengalaman dalam memimpin proyek transformasi digital dan mengembangkan solusi inovatif untuk
meningkatkan layanan perbankan digital bagi nasabah. Disamping itu Beliau memiliki pemahaman yang
memadai tentang peraturan dan kebijakan perbankan serta memiliki kemampuan mengelola risiko dan
memastikan penerapan prinsip keamanan informasi di perbankan.
He has experience in the financial industry since 2004. He also boasts expertise in IT, which includes Data
Center management and IT Infrastructure Management. He is also specialized in leading digital transformation
projects and developing innovative solutions to improve digital banking services for customers. In addition, he
has adequate understanding of banking regulations and policies and has the ability to manage risk and ensure
the application of information security principles in banking.
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Susi Fitri
PJS Head of Digital Anti Fraud Function
Beliau memiliki pengalaman di bidang manajemen risiko mulai tahun 2018 di perusahaan yang bergerak
dibidang fintech dan pada tahun 2020 memulai pengalaman di bidang anti fraud pada perusahaan multifinance.
Setelah itu pada tahun 2022 memulai pengalaman untuk Product Digital dengan mengelola dan melakukan
mitigasi terhadap risiko fraud baik internal maupun eksternal.
She has experience in the risk management field since 2018 in a company engaged in the fintech sector. In
2020, she gained experience in the anti-fraud field in multi-finance companies. Afterwards, in 2022, she started
enhanced her skills and knowledge in Product Digital by managing and mitigating fraud risks both internally
and externally.
Investasi dan Kegiatan TI Tahun 2022
IT Investments and Activities in 2022
Perseroan secara konsisten menaruh perhatian The Company consistently pays great attention to
besar dalam hal pengembangan di bidang TI development in the IT field, so it is expected to optimize
sehingga diharapkan mampu memaksimalkan kinerja the Company’s performance in all aspects. On this
Perseroan di segala aspek. Atas dasar tersebut, basis, the Company continues to invest in developing
Perseroan senantiasa melakukan investasi untuk IT capacity, while encouraging business activities
mengembangkan kapasitas TI agar dapat mendorong and reinforcing the Company’s competitiveness in
aktivitas bisnis dan meningkatkan daya saing the digital era. In 2022, the Company invested in the
Perseroan di era digital. Di tahun 2022, Perseroan IT sector with the amount of IDR176,172,647,188, an
telah merealisasikan investasi di bidang TI sebesar increase of 0.005% compared to the previous year.
Rp176,172,647,188, di mana jumlah ini mengalami
peningkatan sebesar 0,005% jika dibandingkan
dengan tahun sebelumnya.
Perkembangan TI mendorong perubahan besar The development of IT encourages major changes in
dalam berbagai aspek terutama industri perbankan. various aspects, especially the banking industry. This
Perubahan yang sangat cepat ini mendorong rapid change has encouraged the Company to adapt
Perseroan memiliki kemampuan untuk beradaptasi to innovation and digital transformation. Throughout
melakukan inovasi dan transformasi digital. Sepanjang 2022, the Company carried out IT development,
tahun 2022 Perseroan melakukan pengembangan including infrastructure and applications to improve
TI, baik dari infrastruktur maupun aplikasi guna service performance to customers. The Company also
meningkatkan performa layanan kepada nasabah. developed other banking services, such as Mobile
Beberapa pengembangan yang telah dilakukan antara Banking “Neobank” and Corporate Internet Banking.
lain adalah Mobile Banking “Neobank” dan Corporate The Company also continues to develop and innovate
Internet Banking. Perseroan juga terus melakukan products and services provided to customers.
pengembangan dan inovasi produk dan layanan yang
diberikan kepada nasabah.
Tata Kelola TI
IT Governance
Perseroan telah menyusun dan menetapkan tata kelola The Company has developed and established
TI sebagai struktur yang bertujuan untuk menyelaraskan IT governance as a structure that aims to align
langkah-langkah pengembangan teknologi informasi information technology development steps with the
dengan strategi bisnis Perseroan secara keseluruhan. Company’s overall business strategy. This formal IT
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kerangka kerja formal pengembangan TI ini dinilai development framework is expected to allow the
dapat memudahkan Perseroan dalam mengukur hasil Company to measure the results obtained in order to
yang didapat demi menjalankan strategi dalam rangka carry out strategies in order to realize the Company’s
mewujudkan visi dan misi Perseroan. vision and mission.
Divisi Strategy & Planning berfungsi sebagai koordinator The Strategy & Planning Division serves as a
dalam mengkaji ulang, kebijakan, prosedur dan coordinator in reviewing the policies, procedures and
standar Direktorat TI sesuai dengan kondisi terkini standards of the IT Directorate in accordance with
dan ketentuan regulator serta mengawasi penerapan the latest conditions and regulatory provisions as
tata kelola penggunaan TI, baik dari sisi infrastruktur, well as overseeing the implementation of IT usage
sistem aplikasi, sumber daya manusia, dan keamanan governance, both in terms of infrastructure, application
sistem TI berkoordinasi dengan Divisi TI terkait systems, human resources and IT system security in
lainnya. coordination with other related IT Divisions.
Upaya-upaya tersebut merupakan salah satu langkah These are some of the Company’s strategic initiatives
strategis Perseroan agar dapat mendukung rencana to support strategic plans, as well as improve services
strategis, serta meningkatkan pelayanan kepada to customers through safe digital banking products
nasabah melalui produk-produk dan transaksi and transactions.
perbankan berbasis digital secara aman.
Rencana Pengembangan TI Tahun 2023
IT Development Plan 2023
Guna mendukung transformasi digital secara The Company continues to support digital
berkesinambungan, Perseroan juga berkomitmen transformation on an ongoing basis by developing
melakukan pengembangan sumber daya manusia human resources (HR), IT development, and
(SDM), pengembangan TI, serta peningkatan strenggthening control over cyber security. This is in
pengendalian terhadap ketahanan siber (cyber security). line with the Company’s business strategy, where the
Hal ini sejalan dengan strategi bisnis Perseroan dimana Company continues to innovate and develop digital
Perseroan terus melakukan inovasi dan pengembangan banking services, as well as improve the capability and
layanan perbankan berbasis digital, serta meningkatkan reliability of the Company’s IT systems.
kapabilitas dan kehandalan sistem TI Perseroan.
TI memiliki peran penting dalam mendukung IT has an important role in supporting the Company’s
perkembangan bisnis Perseroan jangka panjang, long-term business development, supporting the
mendukung pencapaian atas target serta memberikan achievement of targets and providing optimal service
pelayanan yang optimal kepada nasabah. Untuk itu, to customers. With that being said, the Company,
Perseroan melalui Direktorat TI telah menyusun dan through the IT Directorate, has developed and
menetapkan strategis pengembangan TI yang tertuang established an IT development strategy contained in
dalam Rencana Pengembangan Teknologi Informasi the 2023 Information Technology Recovery Plan (RPTI),
(RPTI) Tahun 2023, yang mengacu pada Rencana Bisnis which refers to the Bank’s Business Plan (RBB). Thus,
Bank (RBB) sehingga penerapan TI dapat berperan the implementation of IT can play a role in encouraging
mendorong pencapaian target bisnis Perseroan. the achievement of the Company’s business targets.
Selaras dengan rencana bisnis serta memperluas In line with the business plan and expanding the scope
cakupan ekosistem, RPTI Perseroan tahun 2023, of the ecosystem, one of the Company’s 2023 RPTI plans
yaitu melanjutkan penguatan dari sisi teknologi guna include continuously strengthening the technology to
mendukung tercapainya tujuan bisnis Perseroan. support the achievement of the Company’s business
Perseroan terus melakukan pengembangan TI baik objectives. The Company continues to develop IT, both
dari sisi infrastruktur maupun aplikasi yang dapat in terms of infrastructure and applications that can
meningkatkan kualitas pelayanan, kenyamanan improve service quality, convenience and security for
dan keamanan kepada nasabah dalam melakukan customers in performing financial transactions.
transaksi keuangan.
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05
Analisis dan Pembahasan
Manajemen
Management Analysis
and Discussion
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Tinjauan Makroekonomi
Macroeconomic Overview
Perspektif Perekonomian Global
Global Economic Perspective
Dikutip dari Buku Pertemuan Tahunan Bank Indonesia According to the 2022 Bank Indonesia Annual Meeting
2022, menjelaskan bahwa, ketegangan geopolitik Book, explained that, world geopolitical tensions
dunia semakin memperburuk fragmentasi dan prospek were increasingly exacerbating fragmentation and
ekonomi dan keuangan global. Berlanjutnya perang global economic and financial prospects. The ongoing
Rusia- Ukraina serta pengenaan sanksi terhadap Rusia Russian-Ukrainian war and the imposition of sanctions
menyebabkan terbatasnya pasokan dan karenanya against Russia have resulted in limited supplies and
sangat tingginya harga energi dan pangan dunia. therefore very high world energy and food prices.
Sementara itu, berlanjutnya perang dagang antara Meanwhile, the ongoing trade war between the US
AS dengan Tiongkok serta pembatasan mobilitas and China as well as restrictions on mobility related to
terkait Covid-19 di Tiongkok semakin memperburuk Covid-19 in China have also exacerbated disruptions
gangguan mata rantai pasokan global dan perjalanan to global supply chains and Chinese tourist travel to
wisata Tiongkok ke berbagai belahan dunia. various parts of the world.
Tingginya fragmentasi politik dan ekonomi serta High political and economic fragmentation as well as
memburuknya gangguan mata rantai pasokan global worsening global supply chain disruptions have led
tersebut telah menyebabkan dan akan semakin to and will further weaken global economic growth
memperlemah pertumbuhan ekonomi global dari sisi from the supply side. At the same time, very high
penawaran. Pada waktu bersamaan, sangat tingginya energy and food prices have resulted in soaring global
harga energi dan pangan telah menyebabkan inflation and pushed central banks in developed
melambungnya inflasi global dan mendorong bank- countries, especially the US Fed and the European
bank sentral di negara maju khususnya The Fed AS dan Central Bank (ECB) as well as a number of Emerging
European Central Bank (ECB) serta sejumlah negara Market Economies (EMEs) countries such as Brazil,
Emerging Market Economies (EMEs) seperti Brazil, Chili, Chile and Mexico to aggressively increase interest
dan Meksiko secara agresif meningkatkan suku bunga rates in tightening its monetary policy.
dalam mengetatkan kebijakan moneternya.
Akibatnya, pertumbuhan ekonomi dunia semakin As a result, world economic growth is increasingly
melambat dan bahkan berisiko resesi seiring dengan slowing and potentially results in risk of recession, in
menurunnya permintaan agregat karena pengetatan line with declining aggregate demand due to monetary
moneter dimaksud dan melemahnya daya beli tightening and weakening purchasing power of public
konsumsi masyarakat karena tingginya inflasi. consumption due to high inflation. Meanwhile on global
Sementara itu di pasar keuangan global, sangat financial markets, the US Fed’s very aggressive increase
agresifnya kenaikan suku bunga The Fed AS telah in interest rates has driven the US dollar exchange rate
mendorong sangat kuatnya nilai tukar dolar AS dan very strong and put depreciating pressure on various
memberikan tekanan depresiasi terhadap berbagai world currencies, including the Rupiah exchange rate.
mata uang dunia, termasuk nilai tukar Rupiah.
Persepsi risiko negatif di pasar keuangan global Negative risk perceptions on global financial markets
memburuk, mendorong para investor portofolio worsened, prompting global portfolio investors
global menarik dananya dari sekuritas ke alat to withdraw their funds from securities to liquid
likuid (fenomena “cash is the king”), dan semakin instruments (the “cash is the king” phenomenon),
memperburuk dampak rambatan ekonomi dan and exacerbated the impact of global economic and
keuangan global, baik dari jalur perdagangan maupun financial propagation, both from trade and financial
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jalur keuangan, terhadap negara EMEs, termasuk channels, on EMEs countries, including Indonesia.
Indonesia. Berlanjutnya fragmentasi politik dan Continuing political and economic fragmentation
ekonomi serta pengetatan kebijakan moneter yang and aggressive tightening of monetary policies in
agresif di negara maju menyebabkan perekonomian developed countries is expected to slow down the
dunia ke depan diperkirakan akan melambat disertai world economy in the future accompanied by the
dengan meningkatnya risiko resesi. Pertumbuhan increasing risk of recession. World growth was again
dunia kembali direvisi menjadi 3,0% pada tahun revised to 3.0% in 2022 and declined to 2.6% in 2023
2022 dan menurun menjadi 2,6% pada 2023 dengan with a risk-to-down trend, before improving to 2.8% in
kecenderungan risiko ke bawah, sebelum membaik 2024. All countries experienced a slowdown in growth,
menjadi 2,8% pada 2024. Semua negara mengalami although at different rates.
perlambatan pertumbuhan, meskipun dengan tingkat
yang berbeda.
Perspektif Perekonomian Nasional
National Economic Perspective
Dikutip dari Tinjauan Kebijakan Moneter yang dirilis Bank Indonesia, through the Monetary Policy Review
Bank Indonesia pada Desember 2022, menjelaskan released in December 2022, explained that the global
bahwa perlambatan ekonomi global masih berlanjut economic slowdown was continuously affected by
yang dipengaruhi oleh fragmentasi ekonomi, economic fragmentation, trade and investment due
perdagangan dan investasi akibat ketegangan politik to continuing political tensions and the impact of
yang berlanjut serta dampak pengetatan kebijakan aggressive monetary policy tightening in developed
moneter yang agresif di negara maju. Bank Indonesia countries. Bank Indonesia estimates that the world
memperkirakan ekonomi dunia tumbuh sebesar 3,0% economy will grow by 3.0% in 2022 and decrease to
pada 2022 dan menurun menjadi 2,6% pada 2023. 2.6% in 2023. Meanwhile, inflationary pressure was still
Sementara itu, tekanan inflasi masih tinggi, meskipun high, although it has started to ease, due to continuing
mulai melandai, dipengaruhi berlanjutnya gangguan supply chain disruptions and a tight labor market,
rantai pasokan dan ketatnya pasar tenaga kerja especially in the US and Europe. High inflation has
terutama di AS dan Eropa. Inflasi yang masih tinggi made global monetary policy to remain tight. The Fed
mendorong kebijakan moneter global tetap ketat. is expected to raise the Fed Funds Rate until early 2023
The Fed diperkirakan akan menaikkan Fed Funds Rate with a lengthy monetary policy tightening cycle, albeit
hingga awal 2023 dengan siklus pengetatan kebijakan at a lower rate. These developments have contributed
moneter yang panjang, meskipun dengan besaran to the the US dollar that continue to maintain its
yang lebih rendah. Perkembangan ini mendorong strength and the ongoing high uncertainty in global
tetap kuatnya mata uang dolar AS dan masih tingginya financial markets, which has resulted in weak capital
ketidakpastian pasar keuangan global yang kemudian inflows to developing countries, including Indonesia.
berdampak pada belum kuatnya aliran modal masuk
ke negara berkembang, termasuk Indonesia.
Kendati demikian, Bank Indonesia menyatakan Nevertheless, Bank Indonesia stated that Indonesia’s
bahwa Neraca Pembayaran Indonesia (NPI) tetap kuat Balance of Payments (BOP) remained strong thereby
sehingga mendukung ketahanan eksternal. Transaksi supporting external resilience. The current account for
berjalan triwulan IV 2022 diperkirakan kembali the fourth quarter of 2022 was expected to record a
mencatatkan surplus sejalan dengan kinerja neraca surplus again in line with the performance of the trade
perdagangan yang tetap baik. Neraca perdagangan balance which remains good. The November 2022 trade
November 2022 mencatat surplus sebesar 5,2 miliar balance recorded a surplus of USD5.2 billion, supported
dolar AS, didukung oleh kinerja ekspor komoditas by the performance of main commodity exports.
utama. Aliran masuk modal asing di investasi portofolio Inflows of foreign capital in portfolio investment
secara perlahan mulai terjadi pada November- slowly began to occur in November-December 2022,
Desember 2022, meskipun secara triwulanan hingga although on a quarterly basis until December 20 2022,
20 Desember 2022 masih tercatat net outflows sebesar the net outflows were still recorded at USD0.4 billion.
0,4 miliar dolar AS. Posisi cadangan devisa Indonesia The Indonesia’s foreign exchange reserves at the end
akhir November 2022 meningkat dibandingkan of November 2022 increased compared to the previous
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dengan posisi bulan sebelumnya, dan tercatat sebesar month’s position, and was recorded at US$134.0
134,0 miliar dolar AS, setara dengan pembiayaan 5,9 billion, equivalent to 5.9 months of import financing or
bulan impor atau 5,8 bulan impor dan pembayaran 5.8 months of imports and servicing the Government’s
utang luar negeri Pemerintah, serta berada di atas foreign debt, and is above the standard international
standar kecukupan internasional sekitar 3 bulan impor. sufficiency around 3 months of import.
Secara keseluruhan 2022, kinerja NPI diperkirakan In 2022, the overall balance of payments was expected
tetap terjaga didukung surplus transaksi berjalan to be maintained supported by the current account
berada dalam kisaran 0,4 - 1,2% dari PDB sejalan surplus in the range of 0.4 - 1.2% of GDP in line with
permintaan eksternal dan harga komoditas global external demand and global commodity prices, which
yang masih tinggi, dan kinerja neraca transaksi modal were still high, and the performance of the capital
dan finansial yang tetap baik terutama dalam bentuk and financial account balance, which remained
PMA. Di tengah risiko ketidakpastian pasar keuangan good, especially in the form of FDI. Amidst the high
global yang masih tinggi, kinerja NPI pada 2023 juga risk of uncertainty on global financial markets, the
diperkirakan tetap baik ditopang oleh surplus neraca performance of the balance of payments in 2023 is
transaksi modal dan finansial serta transaksi berjalan also expected to remain good, supported by a surplus
yang solid dalam kisaran surplus 0,4% sampai dengan in the capital and financial account balances and a
defisit 0,4% dari PDB. solid current account in the range of a surplus of 0.4%
to a deficit of 0.4% of GDP.
Dengan langkah-langkah stabilisasi Bank Indonesia, With Bank Indonesia’s stabilization measures, the
stabilitas nilai tukar Rupiah terjaga di tengah masih stability of the Rupiah exchange rate was maintained
tingginya ketidakpastian pasar keuangan global. amidst the high uncertainty in global financial
Tekanan nilai tukar Rupiah pada November-Desember markets. The pressure on the Rupiah exchange rate
2022 berkurang dipengaruhi aliran masuk modal in November-December 2022 moderated due to the
asing yang terjadi di pasar SBN serta langkah-langkah inflow of foreign capital that has occurred in the SBN
stabilisasi yang dilakukan oleh Bank Indonesia. market as well as the stabilization measures taken
Perkembangan nilai tukar Rupiah tersebut cukup by Bank Indonesia. The development of the Rupiah
positif di tengah dolar AS yang masih kuat dan exchange rate was quite positive amid the US dollar
ketidakpastian pasar keuangan global yang masih that remained strong and high uncertainty on global
tinggi. Indeks nilai tukar dolar AS terhadap mata uang financial markets. The US Dollar exchange rate index
utama (DXY) tercatat masih tinggi di level 104,16 pada against major currencies (DXY) was still recorded at a
21 Desember 2022. high level of 104.16 on December 21, 2022.
Dengan perkembangan tersebut, nilai tukar Rupiah With these developments, the Rupiah exchange rate
sampai dengan 21 Desember 2022, terdepresiasi as of December 21, 2022 depreciated 8.56% (ytd)
8,56% (ytd) dibandingkan dengan level akhir 2021. compared to the end of 2021. The Rupiah exchange
Depresiasi nilai tukar Rupiah tersebut relatif lebih rate depreciation was relatively better compared to
baik dibandingkan dengan depresiasi mata uang the depreciation of the currencies of a number of
sejumlah negara lain di kawasan, seperti Tiongkok other countries in the region, such as China at 8.96%
8,96% (ytd) dan India 10,24% (ytd). Ke depan, Bank (ytd) and India at 10.24% (ytd). Going forward, Bank
Indonesia terus memperkuat kebijakan stabilisasi nilai Indonesia will continue to strengthen the Rupiah
tukar Rupiah agar sejalan nilai fundamentalnya untuk exchange rate stabilization policy, so it is in line with
mendukung upaya pengendalian inflasi dan stabilitas its fundamental value to support efforts to control
makroekonomi. inflation and macroeconomic stability.
Ekspektasi inflasi dan inflasi secara bulanan terus Inflation expectations and monthly inflation continued
menurun dan lebih rendah dari perkiraan awal, to decline and were lower than initial estimates,
meskipun masih tinggi. Inflasi IHK November 2022 despite being still high. November 2022 CPI inflation
tercatat lebih rendah dari perkiraan dan inflasi bulan was recorded lower than forecast and inflation in the
sebelumnya, meski masih tinggi sebesar 5,42% (yoy) previous month, although it was still high at 5.42%
dan di atas sasaran 3,0±1%. Inflasi kelompok volatile (yoy) and above the target of 3.0 ± 1%. Inflation in the
food juga turun menjadi 5,70% (yoy) baik secara volatile foods category also fell to 5.70% (yoy) both
nasional maupun di sebagian besar wilayah Indonesia, nationally and in most parts of Indonesia, supported
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didukung sinergi dan koordinasi kebijakan yang erat by close policy synergy and coordination between the
antara Pemerintah (Pusat dan Daerah), Bank Indonesia, Government (Central and Regional), Bank Indonesia,
dan para mitra strategis melalui TPIP-TPID dan GNPIP. and strategic partners through TPIPs and GNPIP.
Inflasi administered prices juga tercatat turun menjadi Administered prices inflation also fell to 13.01% (yoy) in
sebesar 13,01% (yoy) sejalan dengan menurunnya tarif line with lower air transport fares and non-subsidized
angkutan udara dan harga Bahan Bakar Minyak (BBM) fuel prices. Meanwhile, core inflation declined again
nonsubsidi. Sementara itu, inflasi inti kembali menurun to 3.30% (yoy), influenced by the continued impact
menjadi 3,30% (yoy), dipengaruhi oleh dampak of fuel price adjustments on limited core inflation
lanjutan penyesuaian harga BBM terhadap inflasi inti and subdued inflationary pressure from the demand
yang terbatas dan tekanan inflasi dari sisi permintaan side. Going forward, Bank Indonesia will continue to
yang belum kuat. Ke depan, Bank Indonesia akan terus strengthen its policy response to ensure the continued
memperkuat respons kebijakan guna memastikan decline in inflation expectations and inflation so that
terus berlanjutnya penurunan ekspektasi inflasi dan core inflation is maintained within the range of 3.0 ±
inflasi sehingga inflasi inti tetap terjaga dalam kisaran 1%.
3,0±1%.
Tinjauan Makro Segmen Industri
Industry Segment Macro Overview
Dikutip dari siaran pers Otoritas Jasa Keuangan (OJK) The press release of the Financial Services Authority
yang dirilis pada 10 Januari 2023, menjelaskan bahwa, (OJK), which was released on January 10, 2023, said
kinerja industri perbankan selama 2022 terjaga baik that the banking industry’s performance in 2022
dan tumbuh positif serta mampu menahan tekanan was well maintained, had positive growth and was
perekonomian global. Baiknya kinerja perbankan able to withstand global economic pressures. The
tersebut tidak terlepas dari pengawasan dan good banking performance is inseparable from
pengaturan serta dukungan kebijakan fiskal maupun the supervision and regulation as well as fiscal and
moneter dalam menjaga stabilitas sistem keuangan. monetary policy support in maintaining financial
OJK optimis bahwa kondisi perbankan akan tetap system stability. OJK is optimistic that banking
terjaga dan mendukung pertumbuhan ekonomi conditions will be maintained and will support national
nasional, meskipun perlu diwaspadai risiko di tengah economic growth, although it is necessary to watch out
ketidakpastian global yang dapat menyebabkan for risks in the midst of global uncertainty, which could
perlambatan pertumbuhan ekonomi. cause a slowdown in economic growth.
Ke depan, OJK akan melanjutkan kebijakan mengenai Going forward, OJK will continue policies regarding
konsolidasi perbankan, penguatan pengawasan yang banking consolidation, strengthening integrated
terintegrasi, penguatan integritas industri perbankan, supervision, strengthening the integrity of the banking
akselerasi pengembangan perbankan Syariah dengan industry, accelerating the development of Islamic
meninjau ulang strategi pengembangan yang banking by reviewing the development strategy that
selama ini dilakukan, peningkatan akses dan kualitas has been carried out so far, increasing access and
commercial presence bank-bank Indonesia di negara quality of commercial Indonesian banks in other
lain, peningkatan kualitas pelayanan dan digitalisasi countries, increasing service quality and banking
perbankan dalam mewujudkan well-functioning banking digitization in realizing a well-functioning banking
system yang berkontribusi terhadap perekonomian system that contributes to the national economy.
nasional.
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Merujuk data OJK, pada November 2022 kredit Referring to OJK data, in November 2022 banking loans
perbankan tumbuh 11,16 persen (yoy) sedangkan grew 11.16 percent (yoy) while the collection of Third
penghimpunan Dana Pihak Ketiga (DPK) tumbuh Party Funds (DPK) grew by 8.78 percent (yoy). The loans
sebesar 8,78 persen (yoy). Tingkat pertumbuhan and DPK growth rates have exceeded the pre-Covid-19
kredit dan DPK tersebut telah mencatatkan tingkat levels with maintained banking risk indicators.
pertumbuhan yang melebihi level pra-pandemi
Covid-19 dengan indikator risiko perbankan yang
terjaga.
Perkembangan perbankan yang baik juga tercermin Good banking development was also reflected in
dari kondisi likuiditas yang ample tercermin dari rasio ample liquidity conditions as reflected in the LA/NCD
AL/NCD dan AL/DPK masing-masing sebesar 134,97 and LA/DPK ratios of 134.97 percent and 30.42 percent,
persen dan 30,42 persen. Rasio likuiditas tersebut respectively. The liquidity ratio was still well above the
masih jauh di atas threshold, walaupun lebih rendah dari threshold, although lower than last year’s period due
periode tahun lalu karena akselerasi penyaluran kredit to accelerated lending and the policy of increasing the
dan kebijakan kenaikan rasio GWM. Permodalan bank GWM ratio. Bank capital was also relatively strong and
juga tergolong kuat dan diyakini mampu menyerap was believed to absorb risks faced with a CAR of 25.49
risiko yang dihadapi dengan CAR sebesar 25,49 persen. percent. Credit risk tends to decrease as reflected in
Risiko kredit cenderung menurun tercermin dari rasio the gross and net NPL ratios of 2.65 percent and 0.75
NPL baik gross dan nett masing-masing sebesar 2,65 percent respectively, while loans at risk was 15.12
persen dan 0,75 persen, sementara itu Loan at Risk percent. The decrease in credit risk was partly due to
sebesar 15,12 persen. Penurunan risiko kredit tersebut the improvement in the quality of restructured credit
antara lain disebabkan membaiknya kualitas kredit due to the impact of Covid-19.
yang direstrukturisasi dampak Covid-19.
Capaian tersebut tidak terlepas dari kebijakan This achievement is inseparable from strategic
strategis kepada industri perbankan dan pelaku policies for the banking industry and business players,
usaha, antara lain perpanjangan restrukturisasi kredit including extending credit restructuring and several
dan beberapa kebijakan lain dalam upaya menghadapi other policies in an effort to deal with the impact of the
dampak penyebaran Covid-19; Program Percepatan spread of Covid-19; Battery-Based Electric Motorized
Kendaraan Bermotor Listrik Berbasis Baterai (KBLBB); Vehicle Acceleration Program (KBBB); as well as
serta relaksasi restrukturisasi kredit terhadap debitur relaxation of credit restructuring for debtors affected
yang terkena dampak wabah penyakit mulut dan kuku by the foot and mouth disease (PMK) outbreak.
(PMK).
Selain itu, bauran kebijakan dari Kementerian In addition, the policy mix from the Ministry of Finance,
Keuangan, Bank Indonesia, dan Lembaga Penjamin Bank Indonesia, and the Deposit Insurance Corporation
Simpanan telah memberikan situasi dan kondisi has provided a conducive economic situation and
ekonomi yang kondusif. Kebijakan tersebut dinilai condition. This policy is considered capable of
mampu mengatasi tantangan yang cukup besar selama overcoming sizable challenges in 2022, including the
2022 antara lain dampak pandemi Covid-19, tuntutan impact of the Covid-19 pandemic, public demand for
masyarakat terhadap produk dan layanan perbankan, banking products and services, global supply chain
global supply chain disruption, kenaikan suku bunga disruption, increase in global interest rates, and
global, serta capital outflow. Meski stabilitas sistem capital outflows. Even though financial system stability
keuangan saat ini terjaga baik namun perlu dicermati is currently well maintained, it is necessary to pay
risiko di tengah ketidakpastian global yang dapat close attention to the risks amid global uncertainty
menyebabkan perlambatan pertumbuhan ekonomi. that could lead to a slowdown in economic growth.
Beberapa risiko yang perlu diwaspadai perbankan, Banks are suggested to pay attention to several risks,
antara lain scarring effect pandemi Covid-19, kenaikan including the scarring effect of the Covid-19 pandemic,
yield surat berharga, potensi depresiasi Rupiah dan increased yields on securities, potential depreciation of
penurunan likuiditas. the Rupiah and decreased liquidity.
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Suku bunga perbankan mengalami kenaikan, namun Banking interest rates have increased, but are still
masih kondusif untuk mendukung pemulihan conducive to supporting economic recovery. The
ekonomi. Suku bunga deposito 1 bulan pada 1-month deposit interest rate in December 2022 was
Desember 2022 tercatat 3,97% atau meningkat 108 recorded at 3.97%, an increase of 108 bps compared
bps dibandingkan dengan level Juli 2022, sementara to the July 2022 level, while the loan interest rate in
suku bunga kredit Desember 2022 tercatat 9,15% December 2022 was recorded at 9.15% or an increase
atau meningkat 21 bps dibandingkan dengan level of 21 bps compared to the July 2022 level. The increase
Juli 2022. Kenaikan suku bunga perbankan yang in bank interest rates was limited, influenced by the
terbatas tersebut dipengaruhi oleh masih longgarnya banking liquidity that remained loose, including the
likuiditas perbankan, termasuk karena dukungan support from Bank Indonesia’s policy, which provided
kebijakan Bank Indonesia yang memberikan insentif macroprudential incentives in the form of reducing
Makroprudensial berupa pengurangan GWM bagi the GWM for banks that extended credit to priority
bank yang menyalurkan kredit kepada sektor prioritas and inclusive sectors. Bank Indonesia will continue to
dan inklusif. Bank Indonesia akan terus mendorong encourage banks to establish efficient, accommodative
perbankan untuk membentuk suku bunga kredit and competitive lending rates that can support
yang efisien, akomodatif, dan kompetitif yang dapat economic recovery.
mendukung pemulihan ekonomi.
Transaksi ekonomi dan keuangan digital berkembang Digital economic and financial transactions are growing
pesat ditopang oleh naiknya akseptasi dan preferensi rapidly supported by increasing public acceptance and
masyarakat dalam berbelanja daring, luasnya dan preference for online shopping, the breadth and ease
mudahnya sistem pembayaran digital, serta cepatnya of digital payment systems, and the speed of digital
digital banking selama tahun 2022. Nilai transaksi banking during 2022. The value of electronic money
uang elektronik (UE) pada tahun 2022 tumbuh 30,84% transactions (EU) in 2022 grew 30.84% (yoy) reached
(yoy) mencapai Rp399,6 triliun dan diproyeksikan Rp399.6 trillion and is projected to increase by 23.90%
meningkat 23,90% (yoy) hingga mencapai Rp495,2 (yoy) to Rp495.2 trillion in 2023. The value of digital
triliun pada tahun 2023. Nilai transaksi digital banking banking transactions has increased 28.72% (yoy) to
meningkat 28,72% (yoy) menjadi Rp52.545,8 triliun, Rp52,545.8 trillion, and is projected to grow 22.13%
dan diproyeksikan tumbuh 22,13% (yoy) mencapai (yoy) to reach Rp64,175.1 trillion in 2023.
Rp64.175,1 triliun pada tahun 2023.
Intermediasi perbankan pada tahun 2022 terus Banking intermediation continued to increase in
meningkat dan diprakirakan berlanjut pada tahun 2022 and is predicted to continue in 2023. Bank credit
2023. Pertumbuhan kredit perbankan pada Desember growth in December 2022 grew 11.35% (yoy), higher
2022 tumbuh 11,35% (yoy), lebih tinggi dibandingkan than the previous year’s growth of 5.24% (yoy). The
dengan pertumbuhan tahun sebelumnya sebesar loans increased evenly in all economic sectors and
5,24% (yoy). Peningkatan pertumbuhan kredit terjadi all types of loans, especially Investment Loans and
merata pada seluruh sektor ekonomi dan seluruh Working Capital Loans.
jenis kredit terutama Kredit Investasi dan Kredit Modal
Kerja.
Di segmen UMKM, pertumbuhan kredit juga terus In the MSME segment, loan growth has also continued,
berlanjut, khususnya penyaluran Kredit Usaha Rakyat particularly the disbursement of People’s Business
(KUR) yang tumbuh tinggi sebesar 29,66% (yoy). Credit (KUR), which has grown high by 29.66%
Perbaikan intermediasi perbankan didukung sisi (yoy). Improvements in banking intermediation are
penawaran kredit sejalan likuiditas perbankan yang supported by the supply side of credit in line with
memadai dan standar penyaluran kredit/pembiayaan adequate banking liquidity and loose credit/financing
yang longgar. Permintaan kredit juga meningkat standards. Demand for credit also increased in line
sejalan kinerja korporasi dan konsumsi rumah tangga with improved corporate performance and household
yang membaik yang mendorong kenaikan permintaan consumption which boosted demand for financing.
pembiayaan.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 117
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Dalam rangka menjaga stabilitas sistem keuangan dan In order to maintain financial system stability and
pertumbuhan ekonomi yang berkelanjutan, kebijakan sustainable economic growth, future banking policies
perbankan ke depan antara lain diarahkan pada will be directed towards strengthening banking
penguatan pengaturan dan pengawasan perbankan regulation and supervision as well as developing a
serta pengembangan Industri Perbankan yang sehat, banking industry that is sound, efficient and integrated.
efisien dan berintegritas. OJK akan terus melakukan OJK will continue to strengthen the early warning
penguatan early warning system yang didukung system supported by information technology so that it
dengan teknologi informasi sehingga dapat lebih awal can detect problems in finance or other aspects earlier
mendeteksi permasalahan keuangan maupun aspek and carry out supervisory actions earlier before these
lain serta melakukan tindakan pengawasan secara problems drag on and become more intensive.
lebih dini sebelum permasalahan tersebut berlarut-
larut dan menjadi besar.
Sedangkan Bank Indonesia akan melanjutkan Meanwhile, Bank Indonesia will continue
kebijakan makroprudensial yang akomodatif, inklusif accommodative, inclusive and sustainable
dan berkelanjutan, untuk mendorong pertumbuhan macroprudential policies, to encourage the growth of
kredit/pembiayaan perbankan kepada sektor-sektor banking credit/financing for priority sectors that have
prioritas yang belum pulih, Kredit Usaha Rakyat not yet recovered, People’s Business Credit (KUR), and
(KUR), dan kredit/pembiayaan hijau, dalam rangka green credit/financing, in order to support economic
mendukung pemulihan perekonomian. recovery.
Tinjauan Operasi Per Segmen Usaha
Overview of Operations per Business Segment
Perseroan menjalankan kegiatan usaha perbankan The Company carries out banking business activities by
dengan membagi segmen usahanya menjadi 3 dividing its business segments into 3 (three) business
(tiga) lini bisnis, yaitu segmen perkreditan, segmen lines, namely the loans segment, funding segment,
penghimpunan dana pihak ketiga, dan segmen and treasury segment. The description of each of the
treasury. Adapun uraian masing-masing segmen usaha Company’s business segments is described as follows:
Perseroan diuraikan sebagai berikut:
Segmen Perkreditan
Loans Segment
Segmen perkreditan Perseroan digolongkan ke dalam The Company’s credit segment are classified into 5
5 (lima) kategori utama, antara lain: main categories as follows:
1. Kredit konsumsi; 1. Consumer loans;
2. Kredit modal kerja; 2. Working capital loans;
3. Kredit rekening koran; 3. Demand loans;
4. Kredit karyawan; 4. Employee loans;
5. Kredit investasi. 5. Investment loans
118 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Rincian saldo masing-masing kredit yang diberikan The details of the Company’s loans balances in 2022
oleh Perseroan pada tahun 2022 dan 2021 dapat and 2021 are as follows, respectively:
dilihat sebagai berikut:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Jenis Kredit Increase (Decrease)
2022 2021
Type of Loan Nominal Persentase (%)
Nominal Percentage (%)
Konsumsi 8.189.691 2.951.206 5.238.485 177,50
Consumption
Modal Kerja 1.959.256 1.208.598 750.658 62,11
Working capital
Pinjaman Rekening Koran 82.411 98.785 (16.374) (16,58)
Demand loan
Karyawan 11.587 10.454 1.133 10,84
Employees
Investasi 1.306 6.457 (5.151) (79,77)
Investment
Jumlah 10.244.251 4.275.500 5.968.751 139,60
Total
Pada tahun 2022, Kredit yang Diberikan mengalami In 2022, Loans increased significantly to Rp10,244.25
peningkatan yang signifikan menjadi Rp10.244,25 billion from Rp4,275.50 billion in 2021, with growth of
miliar dari Rp4.275,50 miliar pada tahun 2021, 139.60%. The consumer loan segment is the highest
dengan pertumbuhan sekitar 139,60%. Segmen contributor to the increase in Loans by Rp5,238.48
kredit konsumsi menempati posisi teratas sebagai billion.
penyumbang meningkatnya Kredit yang Diberikan
sebesar Rp5.238,48 miliar.
Peningkatan kredit konsumsi terutama berasal The increased of consumer loans mainly derived from
dari kerja sama kredit penerusan (channeling loan) channeling loans partnerships with other financial
dengan lembaga keuangan lain, seperti perusahaan institutions, such as multifinance and peer-to-peer
pembiayaan dan perusahaan peer-to-peer dalam lending companies for consumptive loans, and also
bentuk kredit konsumtif, maupun pemberian kredit direct consumer loans to public using the Company’s
konsumtif secara langsung kepada masyarakat digital banking application (direct lending). Channeling
dengan memanfaatkan digital banking application yang loans provides amounting to Rp4,894.39 billion or
dimiliki Perseroan (direct lending). Kredit channeling contributed 47.78% and direct lending provides
menyumbang sebesar sebesar Rp4.894,39 miliar Rp3,151.03 billion or contributed 30.76% of the total
atau 47,78% dan direct lending menyumbang sebesar Loans in 2022.
Rp3.151,03 miliar atau 30,76% dari total keseluruhan
Kredit yang Diberikan pada tahun 2022.
Secara simultan, sebagai salah satu Bank dengan Simultaneously, as a Bank with digital services,
layanan digital, Perseroan akan terus meningkatkan the Company will continue to improve the lending
performa dari penyaluran kredit dengan melihat performance by looking at various opportunities in the
berbagai macam kesempatan yang terdapat pada market and utilizing the digital banking application as
pasar dan memanfaatkan digital banking application a platform for distributing lending to broader societies.
sebagai wadah penyaluran kredit kepada masyarakat
luas.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kredit yang Diberikan berdasarkan Sektor Ekonomi
Loans by Economic Sector
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Rumah tangga 8.201.363 2.961.660 5.239.703 176,92
Household
Real estate, usaha persewaan dan jasa perusahaan 1.138.921 106.155 1.032.766 972,88
Real estate, leasing and corporate service
Jasa masyarakat, sosial budaya, hiburan dan perorangan lainnya 459.420 426 458.994 107.745,07
Community services, social culture, entertaiment and other individuals
Perdagangan besar dan eceran 299.681 1.090.419 (790.738) (72,52)
Wholesale and retail trade
Pertanian, perburuan, dan kehutanan 77.306 7.912 69.394 877,07
Agriculture, hunting and forestry
Konstruksi 58.063 88.752 (30.689) (34,58)
Construction
Industri pengolahan 9.467 8.805 662 7,52
Manufacturing
Jasa kesehatan dan kegiatan sosial 30 85 (55) (64,71)
Health and social services
Perantara keuangan - 8.720 (8.720) (100,00)
Financial intermediaries
Penyediaan akomodasi dan makanan minuman - 2.566 (2.566) (100,00)
Accomodation and food providers
Jumlah 10.244.251 4.275.500 5.968.751 139,60
Total
Sementara, berdasarkan sektor ekonomi, kredit yang Meanwhile, loans by economic sector in 2022 shown
diberikan pada tahun 2022 menunjukkan bahwa sektor that the household sector still dominating the
rumah tangga masih mendominasi kredit Perseroan, Company’s loans by Rp8,201.36 billion or around
yakni sebesar Rp8.201,36 miliar atau 80,06%. Kredit 80.06%. The household sector loans experienced a
sektor rumah tangga mengalami peningkatan significant increase, amounting to Rp5,239.70 billion or
secara signifikan, yaitu sebesar Rp5.239,70 miliar approximately 176.92% compared to 2021, as impact
atau sekitar 176,92% dibandingkan dengan tahun of utilization from momentum of improving national
2021 sebagai akibat dari pemanfaatan momentum economic condition, starting from the increase in
membaiknya perekonomian nasional yang dimulai consumers’ income and changes in the national
dari meningkatnya pendapatan masyarakat dan economic condiitions as well as the Indonesian peoples’
berputarnya roda perekonomian nasional serta mobility after Covid-19 pandemic during 2022.
mobilitas masyarakat setelah melandainya pandemi
Covid-19 di tahun 2022.
Edukasi berkelanjutan yang dilakukan para pelaku Continuous education carried out by market players to
pasar kepada masyarakat mengenai e-commerce dan the public regarding e-commerce and digital banking is
digital banking pun semakin meningkat sehingga increasing, hence people are getting used to the digital
banyak orang mulai terbiasa dengan dunia digital. world. It also reflected during the Covid-19 pandemic
Terlihat pula pada saat pademi Covid-19, perilaku condition, people’s behavior began to change to
masyarakat mulai berubah menjadi lebih terbiasa become more accustomed and comfortable in carrying
120 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dan nyaman dalam melakukan berbagai aktivitas dan out various activities and transactions through digital
transaksi melalui digital platform. Perseroan melihat platforms. The Company sees this opportunity as a
kesempatan ini sebagai suatu momentum untuk momentum to improve its performance and develop
meningkatkan kinerja dan mengembangkan produk- existing products.
produk yang telah ada.
Walaupun kondisi perekonomian global yang tidak Despite the uncertainties of global economic situation,
menentu, Perseroan melihat perekonomian Indonesia the Company noted the Indonesia economy remained
masih stabil, tercermin dari indikator perekonomian stable, reflected from the economic indicator
di 2022 jika dibandingkan dengan negara lain. Terlihat compared to other nations. Also reflected from the
juga melalui membaiknya kondisi beberapa sektor improved conditions in several industrial in Indonesia,
industri di Indonesia yang sejalan dengan penanganan which aligned with effective management of the
pandemi Covid-19 yang baik. Atas hal ini, Perseroan Covid-19 pandemic. Due to this matter, the Company
optimis akan mengimplementasikan rencana untuk will implement plans to expand the 2023 loans market
mengembangkan pangsa pasar perkreditan di tahun share in other economic sectors. This will be through
2023 pada sektor ekonomi lainnya. Hal ini akan direct lending or through partnerships with other third
dilakukan baik melalui penyaluran kredit secara parties.
langsung maupun melalui kerjasama dengan pihak
ketiga lainnya.
Kredit yang Diberikan berdasarkan Kolektibilitas
Loans Based on Collectibility
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Lancar 8.569.707 3.994.913 4.574.794 114,52
Current
Dalam perhatian khusus 1.412.325 205.595 1.206.730 586,95
Special mention
Kurang lancar 194.175 19.843 174.332 878,56
Substandard
Diragukan 42.789 16.407 26.382 160,80
Doubtful
Macet 25.255 38.742 (13.487) (34,81)
Loss
Jumlah 10.244.251 4.275.500 5.968.751 139,60%
Total
Berdasarkan kolektibilitas kredit yang ditetapkan Based on the loans collectibility determined by Bank
oleh Bank Indonesia, terdapat sedikit peningkatan Indonesia, slight increase shown in the composition of
komposisi kredit dengan kualitas kurang lancar, substandard, doubtful and loss loans (non-performing
diragukan dan macet (non-performing loans) loans) to be 2.56% in 2022, from previously 1.75%
menjadi 2,56% pada tahun 2022, dari sebelumnya in 2021. The Company always maintains the non
sebesar 1,75% pada tahun 2021. Perseroan selalu performing loan composition below the maximum
mempertahankan komposisi non-performing loans requirement from Bank Indonesia, by always applying
agar tetap berada di bawah ketentuan maksimum prudential principle in loan granting and continuous
Bank Indonesia, dengan selalu menetapkan prinsip efforts to resolve non-performing loans.
kehati-hatian dalam penyaluran kredit dan melakukan
upaya-upaya penyelesaian atas kredit bermasalah
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Segmen Penghimpunan Dana Pihak Ketiga (DPK)
Funding Segment
Dana Pihak Ketiga (DPK) adalah sumber dana Third Party Funds (TPF) are sources of the Company’s
Perseroan yang berasal dari masyarakat, berupa giro, funding from the public, in the form of current
tabungan dan deposito berjangka. Produk-produk ini accounts, savings and time deposits. These products
merupakan bagian penting dalam pengelolaan bisnis are an important part of the Company’s business
Perseroan. management.
Rincian saldo Dana Pihak Ketiga (DPK) di tahun 2022 The details of the Third Party Funds (TPF) balances in
dan 2021 dapat dilihat sebagai berikut: 2022 and 2021 are as follows, respectively:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Giro 1.094.324 7,57 684.822 8,43 409.502 59,80
Current accounts
Tabungan 3.034.198 21,00 942.670 11,60 2.091.528 221,87
Saving Account
Deposito Berjangka 10.306.573 71,32 6.496.925 79,97 3.809.648 58,64
Time Deposits
Deposito On Call 15.403 0,11 - - 15.403 100,00
Deposits On Call
Jumlah 14.450.498 100,00 8.124.417 100,00 6.326.081 77,87
Total
Penghimpunan DPK di tahun 2022 tercatat sebesar The TPF in 2022 is amounting Rp14,450.50 billion, a
Rp14.450,50 miliar, mengalami peningkatan significant increase of Rp6,326.08 billion or 77,87%
signifikan sebesar Rp6.326,08 miliar atau 77,87% compared to 2021, which was only Rp8,124.42 billion.
jika dibandingkan dengan tahun 2021 yang hanya The composition of TPF in 2022 is dominated by
sebesar Rp8.124,42 miliar. Komposisi DPK di tahun Time Deposits, amounting to Rp10,306.57 billion,
2022 ini didominasi oleh Deposito Berjangka yang or equivalent to 71.32% of the total TPF. In the next
sebesar Rp10.306,57 miliar atau 71,32% dari total DPK, position is Savings, amounting to Rp3,034.19 billion,
kemudian disusul oleh Tabungan sebesar Rp3.034,19 equivalent to 21.00% of the total TPF, and followed by
miliar atau 21,00 % dari total DPK dan Giro sebesar Current Accounts, amounting to Rp1,094.32 billion, or
Rp1.094,32 miliar atau 7,57% dari total DPK. equivalent to 7.57% of the total TPF.
Peningkatan DPK ini sejalan dengan tekad Perseroan The growth in the TPF balance is in line with the
sebagai untuk menjadi bank dengan layanan digital Company’s commitment to becoming the leading
terdepan di Indonesia, dimana jumlah pengguna bank with digital services in Indonesia, whereby the
aplikasi digital neobank meningkat secara tajam number of neobank digital application users increased
dibandingkan dengan tahun sebelumnya. Pada akhir compared to the previous year. By the end of 2022,
tahun 2022, jumlah total pengguna akun neobank total number of neobank account users reached 20.9
mencapai 20,9 juta, meningkat dibandingkan dengan million, increased compared with 13.3 million account
13,3 juta pengguna pada akhir tahun 2021. users by the end of 2021.
Terus meningkatnya jumlah pengguna ini merupakan Continuous increase in the number of users was the
hasil dari keseriusan dan komitmen Perseroan untuk result of the Company’s solemnity and commitment
terus menyediakan digital banking experience dan to providing continuous digital banking experience
122 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
imbal hasil yang kompetitif kepada nasabah untuk and competitive returns to customers to prove the
membuktikan Perseroan sebagai top leading bank with Company as the top leading bank with digital services
digital services di Indonesia. in Indonesia.
Selain itu, pencapaian Dana Pihak Ketiga ini juga In addition, achievement of this Third Party Fund also
membuktikan bahwa tingkat kepercayaan masyarakat proves that there is a high level of public trust in the
yang tinggi terhadap perbankan berbasis digital, Company. The concept of a bank with digital services is
khususnya Perseroan. Konsep bank dengan also considered suitable in the pandemic era, to make
layanan digital juga dinilai tepat di masa kini untuk it easier for people to do transactions without having
mempermudah masyarakat dalam bertransaksi tanpa to face-to-face interactions.
harus berinteraksi secara tatap muka.
Segmen Treasury
Treasury Segment
Segmen bisnis Treasury merupakan salah satu lini bisnis Treasury segment is one of the business lines that
yang memegang peranan penting dalam operasional plays an important role in the Company’s banking
Perseroan. Segmen ini dijalankan oleh Divisi Treasury operations. This segment is performed by Treasury
yang bertugas untuk melakukan pengawasan Division, whom carried out active monitoring to the
atas risiko likuiditas dari DPK atau dana atas aksi TPF liquidity risk or funds received from corporate
korporasi yang dihimpun dengan memastikan bahwa actions by ensuring that placements with Bank
penempatan pada Bank Indonesia mengikuti Giro Indonesia comply with the Statutory Reserves (GWM)
Wajib Minimum (GWM) yang telah ditetapkan oleh requirement from the regulator.
regulator.
Untuk memaksimalkan pendapatan operasional To maximize the Company’s operating income, this
Perseroan, segmen bisnis Treasury melakukan Treasury business segment manages the Company’s
pengelolaan aset dalam bentuk penanaman dana assets in the form of investment funds by taking into
dengan memperhitungkan sumber dana (kewajiban/ account the source of funds (liabilities). One of the
liabilitas). Pengelolaan dana salah satunya adalah ways to manage funds is by entering into various
dengan melakukan transaksi pada berbagai macam financial instruments such as securities, time deposits
instrumen keuangan, seperti surat berharga, deposito with other banks and reverse repo. The portion of
berjangka pada bank lain, dan reverse repo. Porsi dana funds placed in these financial instruments is adjusted
yang ditempatkan pada instrumen keuangan tersebut to the Company’s internal funding conditions, market
disesuaikan dengan kondisi pendanaan internal conditions and profitable rate of return for the
Perseroan, kondisi pasar dan tingkat imbal hasil yang Company.
dapat menguntungkan bagi Perseroan.
Adapun rincian perolehan segmen Treasury pada tahun The details of the Treasury segment balances in 2022
2022 dan 2021 dapat dilihat sebagai berikut: and 2021 are as follows, respectively:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Obligasi Pemerintah 3.087.685 38,32 736.088 12,83 2.351.597 319,47
Government Bonds
Deposits facility Bank Indonesia 2.435.679 30,22 136.679 2,38 2.299.000 1.682,04
– Bersih
Deposit Facility with Bank
Indonesia - Net
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 123
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Giro pada Bank Indonesia 1.360.172 16,88 561.427 9,78 798.745 142,27
Current accounts with Bank
Indonesia
Term Deposits Bank Indonesia 599.822 7,44 1.564.711 27,26 (964.889) (61,67)
-Bersih
Term Deposits Bank Indonesia
- Net
Obligasi Korporasi - Bersih 398.191 4,94 434.911 7,58 (36.720) (8,44)
Corporate bonds - Net
Giro pada Bank Lain 177.384 2,20 83.696 1,46 93.688 111,94
Current accounts with other
banks
Deposito Berjangka pada Bank 123 0,00 121 0,00 2 1,65
Lain
Time deposit with Other Bank
Reverse Repo Bank Indonesia - 0,00 2.191.836 38,19 (2.191.836) (100,00)
Reverse Repo Bank Indonesia
Sertifikat Deposito yang Dapat - 0,00 29.768 0,52 (29.768) (100,00)
Dinegosiasi – Bersih
Negotiable certificate of
deposits – Net
Jumlah 8.059.056 100,00 5.739.237 100,00 2.319.819 40,42
Total
Instrumen keuangan pada lini bisnis Treasury di tahun Financial instruments in the Treasury segment in
2022 tercatat sebesar Rp8.059,06 miliar, meningkat 2022 is amounting to at Rp8,059.06 billion, increases
sebesar Rp2.319,82 miliar atau 40,42% dibanding by Rp2,319.82 billion or 40.42% compared with
tahun sebelumnya sebesar Rp5.739,24 miliar. Rp5,739.24 billion in the previous year. Government
Instrumen Obligasi Pemerintah masih mendominasi Bonds instrument remains dominating the Treasury
bisnis Treasury, yakni sebesar 38,32%, naik signifikan business segment, which composed 38.32%, a increase
dibandingkan porsi pada tahun 2021 yang hanya compared to the composition in 2021 of only 12.83%,
sebesar 12,83%, kemudian diikuti oleh porsi Deposit followed by Deposit Facility in Bank Indonesia and
Facility pada Bank Indonesia dan Giro pada Bank Current Accounts with Bank Indonesia which compose
Indonesia masing-masing sebesar 30,22% dan 16,88%, 30.22% and 16.88%, respectively, compared to 2021
dimana untuk tahun 2021 masing-masing sebesar that composed 2.38% and 9.78%, respectively.
2,38% dan 9,78%.
Termasuk di dalam Deposit Facility pada Bank Included in the Deposit Facility in Bank Indonesia in
Indonesia di tahun 2022 adalah dana yang diterima 2022 is fund received by the Company from Capital
oleh Perseroan sehubungan dengan Penambahan Increase with Pre-Emptive Rights (“PMHMETD”) VI
Modal dengan Hak Memesan Efek Terlebih Dahulu amounting Rp1,701.14 billion.
(“PMHMETD”) VI sebesar Rp1.701,14 miliar.
Tingkat imbal hasil atas tiga instrumen utama pada The yields on the three main instruments in the treasury
lini bisnis Treasury tersebut di tahun 2022 (Obligasi segment in 2022 (Government Bonds, Deposit Facility
Pemerintah, Deposit Facility pada Bank Indonesia, dan in Bank Indonesia, and Current Accounts with Bank
Giro pada Bank Indonesia) bervariasi antara 1,50% Indonesia) varied from 1.50% to 9.75%. Placements in
sampai dengan 9,75%. Penempatan pada produk- these products have been adjusted according to the
produk ini telah disesuaikan dengan profil dan risk profile and the Company’s liquidity risk during the
kebutuhan risiko likuiditas Perseroan selama periode current period.
berjalan.
124 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Segmen Operasi
Operating Segment
Selain menjalankan kegiatan usaha berdasarkan 3 In addition to carrying out the business activities based
(tiga) lini bisnis, Perseroan juga mengklasifikasikan on 3 (three) business segments, the Company also
kinerjanya berdasarkan wilayah operasi yang classifies its performance based on the operational
dilayani, yakni wilayah Jawa, Sumatera, Sulawesi, areas served, namely Java, Sumatra, Sulawesi and
dan Kalimantan. Dari sisi Pendapatan Bunga Bersih, Kalimantan. In terms of Net Interest Income (NII), Java
wilayah Jawa mengalami peningkatan signifikan region increased significantly to Rp1,421.96 billion in
menjadi Rp1.421,96 miliar pada tahun 2022 2022 compared with Rp281.25 billion in 2021. For other
dibandingkan dengan Rp281,25 miliar pada tahun regions, such as Sumatra, Sulawesi, and Kalimantan,
2021. Untuk wilayah lain seperti Sumatera, Sulawesi there is some decrease to the Net Interest Income. This
dan Kalimantan terdapat penurunan pada Pendapatan was the result of closure of branches in several region,
Bunga Bersih. Hal tersebut merupakan akibat dari in line with the Company’s transformation as a bank
penutupan kantor cabang pada beberapa wilayah, with digital services that will prioritize digital platforms
sejalan dengan transformasi Perseroan sebagai bank in providing banking activities and transactions to
dengan layanan digital yang akan mengedepankan customers.
platform digital dalam penyediaan aktivitas dan
transaksi perbankan kepada nasabah.
Pelaporan segmen Perseroan berdasarkan wilayah The Company’s segment reporting based on
operasi pada tahun 2022 dan 2021 dapat dilihat pada operational areas in 2022 and 2021 can be seen in the
tabel di bawah ini: below table:
dalam jutaan Rupiah
in million Rupiah
2022
Keterangan
Description Jawa Jumlah
Sumatera Sulawesi
Java Total
Pendapatan Bunga 2.130.894 21.028 9.887 2.161.809
Interest income
Beban Bunga (708.937) (1.974) (2.241) (713.152)
Interest expense
Pendapatan Bunga – Bersih 1.421.957 19.054 7.646 1.448.657
Net Interest Income
Pendapatan Operasional Lainnya 450.104 4.206 927 455.237
Other Operating Income
Kerugian Penurunan Nilai Aset Keuangan dan Non Keuangan (1.061.735) (8.987) (2.202) (1.072.924)
Impairment Losses on Financial and Non-Financial Asset
Beban Umum dan Administrasi (936.791) (3.893) (2.644) (943.328)
General and Administrative Expense
Beban Pemasaran (284.067) (125) (16) (284.208)
Marketing Expense
Beban Tenaga Kerja (238.368) (2.284) (1.844) (242.496)
Personnel Expense
Beban Provisi dan Komisi Lainnya (145.940) - - (145.940)
Other Provision and Commission Expense
(Rugi)/Laba Operasional (794.840) 7.971 1.867 (785.002)
(Loss)/Profit from Operations
(Beban)/Pendapatan Non Operasional (962) (19) 41 (940)
Non-Operating (Expense)/Income
(Rugi)/Laba Sebelum Pajak (795.802) 7.952 1.908 (785.942)
(Loss)/Profit Before Income Tax
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 125
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2022
Keterangan
Description Jawa Jumlah
Sumatera Sulawesi
Java Total
Beban Pajak Tangguhan (3.117) - - (3.117)
Deferred Tax Expense
(Rugi)/Laba Bersih (798.919) 7.952 1.908 (789.059)
Net (Loss)/Profit
Jumlah Aset 19.598.016 15.197 81.067 19.694.280
Total Assets
Jumlah Liabilitas 15.852.355 15.808 81.527 15.949.690
Total Liabilities
dalam jutaan Rupiah
in million Rupiah
2021
Keterangan
Description Jawa Jumlah
Sumatera Sulawesi Kalimantan
Java Total
Pendapatan Bunga 609.173 42.496 13.896 86 665.651
Interest Income
Beban Bunga (327.920) (16.621) (5.272) (748) (350.561)
Interest Expense
Pendapatan Bunga – Bersih 281.253 25.875 8.624 (662) 315.090
Net Interest Income
Pendapatan Operasional Lainnya 125.803 2.638 458 3 128.902
Other Operating Income
Beban Pemasaran (535.959) (14) - - (535.973)
Marketing Expense
Beban Umum dan Administrasi (516.136) (5.685) (2.630) (1.653) (526.104)
General and Administrative Expense
Kerugian Penurunan Nilai Aset Keuangan dan Non Keuangan (190.752) (3.302) (858) - (194.912)
Impairment Losses on Financial and Non-Financial Asset
Beban Tenaga Kerja (166.367) (3.394) (1.704) (824) (172.289)
Personnel Expense
(Rugi)/Laba Operasional (1.002.158) 16.118 3.890 (3.136) (985.286)
(Loss)/Profit from Operations
(Beban)/Pendapatan Non Operasional 3.667 (7.392) (2.143) 734 (5.134)
Non-Operating (Expense)/Income
(Rugi)/Laba Sebelum Pajak (998.491) 8.726 1.747 (2.402) (990.420)
(Loss)/Profit Before Income Tax
Manfaat Pajak Tangguhan 4.131 - - - 4.131
Deferred Tax Benefit
(Rugi)/Laba Bersih (994.360) 8.726 1.747 (2.402) (986.289)
Net (Loss)/Profit
Jumlah Aset 11.139.872 137.350 60.587 - 11.337.809
Total Assets
Jumlah Liabilitas 8.260.414 128.622 58.840 106 8.447.982
Total Liabilities
126 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Kinerja Keuangan Komprehensif
Comprehensive Financial Performance
Penyusunan analisa dan pembahasan kinerja The financial performance analysis and discussion in
keuangan dalam Laporan Tahunan ini adalah this Annual Report is prepared based on the financial
berdasarkan informasi keuangan yang diambil dari information extracted from PT Bank Neo Commerce
Laporan Keuangan PT Bank Neo Commerce Tbk Tbk’s Financial Statements as of December 31, 2022
tanggal 31 Desember 2022 dan untuk tahun yang and for the year then ended, prepared in accordance
berakhir pada tanggal tersebut, yang disusun sesuai with Indonesian Financial Accounting Standards.
dengan Standar Akuntansi Keuangan di Indonesia.
Laporan Keuangan tersebut telah diaudit oleh Kantor The Financial Statements has been audited by the
Akuntan Publik Purwantono, Sungkoro & Surja Public Accounting Firm Purwantono, Sungkoro &
berdasarkan Standar Audit yang ditetapkan oleh Surja in accordance with Standards on Auditing
Institut Akuntan Publik Indonesia dengan opini audit established by the Indonesian Institute of Certified
tanpa modifikasian sebagaimana tercantum dalam Public Accountants with an unmodified audit opinion
laporannya tanggal 29 Maret 2023. as stated in the report dated March 29, 2023.
Kinerja keuangan Perseroan terbagi menjadi Laporan The Company’s financial performance consists of the
Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Statement of Financial Position, Statement of Profit or
Komprehensif Lain serta Laporan Arus Kas, yang akan Loss and Other Comprehensive Income and Statement
dijelaskan lebih lanjut sebagai berikut. of Cash Flows, which will be further described as
follows.
Laporan Posisi Keuangan
Statement of Financial Position
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Aset 19.694.280 11.337.809 8.356.471 73,70
Assets
Liabilitas 15.949.690 8.447.982 7.501.708 88,80
Liabilities
Ekuitas 3.744.590 2.889.827 854.763 29,58
Equity
Jumlah Liabilitas dan Ekuitas 19.694.280 11.337.809 8.356.471 73,70
Total Liabilities And Equity
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 127
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Aset
Assets
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Kas 16.681 21.270 (4.589) (21,57)
Cash
Giro pada Bank Indonesia 1.360.172 561.427 798.745 142,27
Current Accounts with Bank Indonesia
Giro pada Bank Lain 177.384 83.696 93.688 111,94
Current Accounts with Other Banks
Penempatan pada Bank Indonesia dan Bank Lain 3.035.624 1.731.279 1.304.345 75,34
Placements with Bank Indonesia and Other Banks
Efek-efek – Bersih 3.485.876 1.170.999 2.314.877 197,68
Marketable Securities - Net
Efek-efek yang Dibeli dengan Janji Dijual Kembali - 2.191.836 (2.191.836) (100,00)
Securities Purchased Under Agreements to Resell
Kredit yang Diberikan-Bersih 10.033.728 4.174.844 5.858.884 140,34
Loans - Net
Aset Tetap – Bersih 221.112 120.218 100.894 83,93
Fixed Assets - Net
Aset Hak Guna – Bersih 71.303 73.903 (2.600) (3,52)
Right of Use Assets – Net
Aset Tak Berwujud – Bersih 127.349 97.614 29.735 30,46
Intangible Assets - Net
Pajak Dibayar di Muka 2.155 2.155 - 0,00
Prepaid Taxes
Aset Pajak Tangguhan 14.567 1.148 13.419 1,168,90
Deferred Tax Assets
Aset Lain-lain – Bersih 1.148.329 1.107.420 40.909 3,69
Other Assets - Net
Jumlah Aset 19.694.280 11.337.809 8.356.471 73,70
Total Assets
Pada tanggal 31 Desember 2022, jumlah Aset Perseroan As of December 31, 2022, the Company’s total
adalah sebesar Rp19.694,28 miliar, mengalami Assets is amounting Rp19,694.28 billion, increased
peningkatan sebesar Rp8.356,47 miliar atau 73,70% by Rp8,356.47 billion or 73.70% compared to the
jika dibandingkan dengan jumlah Aset pada tanggal total Assets as of December 31, 2021 which was
31 Desember 2021 yang sebesar Rp11.337,81 Rp11,337.81 billion. This increase was mainly due to
miliar. Peningkatan ini terutama disebabkan oleh increase in Loans amounting to Rp5,858.88 billion,
peningkatan pada pertumbuhan Kredit yang Diberikan increased by 140.34% compared to 2021 and Treasury
sebesar Rp5.858,88 miliar, meningkat sebesar 140,34% assets (consists of Current Accounts in Other Banks,
dibandingkan dengan tahun 2021 dan aset Treasury Placements with Bank Indonesia and Other Banks,
(yang terdiri dari Giro pada Bank Lain, Penempatan Marketable Securities, and Securities Purchased under
pada Bank Indonesia dan Bank Lain, Efek-efek dan Agreements to Resell) amounting to Rp2,319.82 billion,
Efek-efek yang Dibeli dengan Janji untuk Dijual increased by around 40.42%.
Kembali) sebesar Rp2.319,82 miliar, meningkat sekitar
40,42%.
128 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Giro pada Bank Lain Current Accounts with Other Banks
Giro pada Bank Lain tercatat sebesar Rp177,38 miliar, Current Accounts with Other Banks reached Rp177.38
mengalami peningkatan sebesar Rp93,69 miliar atau billion, increased of Rp93.69 billion or 111.94%
111,94% dibandingkan tahun 2021 yang sebesar compared to 2021, which was only amounting to
Rp83,70 miliar. Pada tahun 2022, Giro pada Bank Lain Rp83.70 billion. In 2022, Current Accounts with Other
ini sebagian besar ditempatkan pada PT Bank Central Banks were mostly placed in PT Bank Central Asia Tbk
Asia Tbk dan PT Bank Maybank Indonesia Tbk, dengan and PT Bank Maybank Indonesia Tbk, each amounting
masing-masing sebesar Rp162,35 miliar dan Rp11,43 to Rp162.35 billion and Rp11.43 billion, respectively.
miliar.
Penempatan pada Bank Indonesia dan Bank Lain Placements with Bank Indonesia and Other Banks
Penempatan pada Bank Indonesia dan Bank Lain Placements with Bank Indonesia and Other Banks
pada tahun 2022 adalah sebesar Rp3.035,62 miliar, in 2022 reached Rp3,035.62 billion, an increased of
meningkat sebesar Rp1.304,35 miliar atau 75,34% Rp1.304,35 billion, equivalent to 75.34% compared to
dibandingkan tahun 2021 yang sebesar Rp1.731,28 2021 which amounting to Rp1,731.28 billion.
miliar.
Termasuk di dalam Penempatan pada Bank Indonesia Included in the Placement with Bank Indonesia in
dalam bentuk Deposit Facility pada tahun 2022 adalah form of Deposit Facility in 2022 is fund received by
dana yang diterima oleh Perseroan sehubungan the Company from Capital Increase with Pre-Emptive
dengan Penambahan Modal dengan Hak Memesan Rights (“PMHMETD”) VI amounting Rp1,701.14 billion.
Efek Terlebih Dahulu (“PMHMETD”) VI sebesar
Rp1.701,14 miliar.
Efek-efek Marketable Securities
Efek-efek pada tahun 2022 adalah sebesar Rp3.485,88 Marketable Securities in 2022 is amounting to
miliar, mengalami peningkatan sebesar Rp2.314,88 Rp3,485.88 billion, increased by Rp2,314.88 billion or
miliar atau 197,68% dari tahun 2021 yang sebesar 197.68% from 2021, which amounting to Rp1,171.00
Rp1.171,00 miliar. Peningkatan ini terutama billion. This increase is mainly due to the Company is
disebabkan karena Perseroan melakukan optimalisasi optimizing the funds from Deposit from Customers
dana Simpanan Nasabah yang belum tersalurkan that have not been distributed to Loans to have
ke Kredit yang diberikan guna memberikan imbal better yield enhancements. In 2022, the Company’s
hasil yang optimal sehingga dapat meningkatkan marketable securities are in form of Government
pendapatan Perseroan. Pada tahun 2022, Perseroan Bonds is amounting Rp3,087.69 billion and Corporate
memiliki efek-efek dalam bentuk Obligasi Pemerintah Bonds of Rp398.19 billion.
sebesar Rp3.087,69 miliar dan Obligasi Korporasi
sebesar Rp398,19 miliar.
Efek-efek yang Dibeli dengan Janji Dijual Kembali Securities Purchased under Agreements to Resell
Efek-efek yang Dibeli dengan Janji Dijual Kembali Securities Purchased under Agreements to Resell in
pada tahun 2021 adalah sebesar Rp2.191,84 miliar, 2021 were amounting Rp2,191.84 billion, while in 2022,
sedangkan pada tahun 2022, Perseroan tidak memiliki the Company did not have any Securities Purchased
Efek-efek yang Dibeli dengan Janji Dijual Kembali. Under Agreements to Resell.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 129
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Kredit yang Diberikan
Loans
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Konsumsi 8.189.691 2.951.206 5.238.485 177,50
Consumption
Modal Kerja 1.959.256 1.208.598 750.658 62,11
Working Capital
Pinjaman Rekening Koran 82.411 98.785 (16.374) (16,58)
Demand Loan
Karyawan 11.587 10.454 1.133 10,84
Employees
Investasi 1.306 6.457 (5.151) (79,77)
Investment
Sub Jumlah 10.244.251 4.275.500 5.968.751 139,60
Sub Total
Dikurangi Cadangan Kerugian Penurunan Nilai (210.523) (100.656) (109.867) 109,15
Allowance for Impairment Losses
Jumlah Kredit yang Diberikan – Bersih 10.033.728 4.174.844 5.858.884 140,34
Total Loans - Net
Kredit yang Diberikan (sebelum dikurangi dengan Loans (gross before allowance for impairment losses)
cadangan kerugian penurunan nilai) mengalami increased by Rp5.968,75 billion or 139.60%, from
peningkatan sebesar Rp5.968,75 miliar atau 139,60%, Rp4,275.25 billion in 2021 to become Rp10.244,25
dari sebesar Rp4.275,50 miliar di tahun 2021 menjadi billion in 2022. The increase was coming from increase
Rp10.244,25 miliar di tahun 2022. Peningkatan in consumer loans of Rp5,238.48 billion and working
tersebut berasal dari peningkatan kredit konsumsi capital loans of Rp750.66 billion.
sebesar Rp5.238,48 miliar dan kredit modal kerja
sebesar Rp750,66 miliar.
Peningkatan kredit konsumsi pada tahun 2022 lebih The increase in consumer loans in 2022 was supported
banyak didukung oleh pertumbuhan penerusan kredit by the growth of channeling loans provided through
(channeling loan) yang diberikan melalui kerjasama partnership with other financial institutions, such
dengan lembaga keuangan lain, seperti perusahaan as financing or peer-to-peer companies and direct
pembiayaan atau perusahaan peer-to-peer dan loans to public using the Company’s digital banking
pemberian kredit secara langsung kepada masyarakat application (direct lending) in form of consumer loan.
dengan memanfaatkan digital banking application
yang dimiliki Perseroan (direct lending) dalam bentuk
kredit konsumtif.
Peningkatan kredit ini disebabkan oleh aktivitas This increase was due to the recovery of global
perekonomian global yang mulai pulih sejalan dengan economic activities, in line with revocation of various
dicabutnya berbagai pembatasan yang diterapkan restrictions applied due to Covid-19.
karena Covid-19.
130 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Overview and Discussion Management Governance Responsibility Report
Liabilitas Liabilities
Pada tanggal 31 Desember 2022, jumlah liabilitas As of December 31, 2022, the Company’s total liabilities
Perseroan tercatat adalah Rp15.949,69 miliar, is amounting to Rp15,949.69 billion, an increase of
mengalami peningkatan sebesar Rp7.501,71 miliar Rp7,501.71 billion or 88.80% compared to 2021, which
atau 88,80% dibanding tahun 2021 yang sebesar amounting to Rp8,447.98 billion. This increase mainly
Rp8.447,98 miliar. Peningkatan ini terutama berasal came from the increase in Deposits from Customer by
dari peningkatan Simpanan Nasabah sebesar Rp6,326.08 billion (77.87%), from Rp8,124.42 billion in
Rp6.326,08 miliar (77,87%), dari sebesar Rp8.124,42 2021 to Rp14,450.49 billion in 2022.
miliar di tahun 2021 menjadi sebesar Rp14.450,49
miliar di tahun 2022.
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Liabilitas Segera 252.931 167.691 85.240 50,83
Liabilities due Immediately
Simpanan Nasabah 14.450.498 8.124.417 6.326.081 77,87
Deposits from Customers
Simpanan dari Bank Lain 287.665 40.030 247.635 618,62
Deposits from Other Banks
Efek yang Dijual dengan Janji Dibeli Kembali 585.367 - 585.367 100,00
Securities Sold Under Repurchase Agreements
Liabilitas Sewa 50.534 57.928 (7.394) (12,76)
Lease Liabilities
Utang Pajak 21.710 9.707 12.003 123,65
Taxes payable
Liabilitas Imbalan Kerja Karyawan 9.707 6.370 3.337 52,39
Employee Benefit Liabilities
Liabilitas Lain-lain 291.278 41.839 249.439 596,19
Other Liabilities
Jumlah Liabilitas 15.949.690 8.447.982 7.501.708 88,80
Total Liabilities
Simpanan Nasabah Deposits from Customers
Berikut ini adalah komposisi Simpanan Nasabah The following is the composition of Deposits from
berdasarkan jenis simpanan pada tahun 2022 dan Customers based on the types of deposits in 2022 and
2021: 2021:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Giro 1.094.324 7,57% 684.822 8,43% 409.502 59,80
Curent Accounts
Tabungan 3.034.198 21,00% 942.670 11,60% 2.091.528 221,87
Savings Accounts
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 131
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Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Deposito Berjangka 10.306.573 71,32% 6.496.925 79,97% 3.809.648 58,64
Time Deposit
Deposito On Call 15.403 0,11% - - 15.403 100,00
Deposits On Call
Jumlah Simpanan Nasabah 14.450.498 100,00% 8.124.417 100,00% 6.326.081 77,87
Total Deposits from Customers
Pada tanggal 31 Desember 2022, Perseroan As of December 31, 2022, the Company’s total Deposits
membukukan jumlah Simpanan Nasabah atau from Customer or Third Party Funds (TPF) is amounting
Dana Pihak Ketiga (DPK) sebesar Rp14.450,49 miliar, to Rp14,450.49 billion, increase of Rp6,326.08 billion
mengalami peningkatan sebesar Rp6.326,08 miliar or 77,87% compared to 2021 which was amounting
atau 77,87% dibandingkan dengan tahun 2021 yang to Rp8,124.42 billion. The increase in the Company’s
sebesar Rp8.124,42 miliar. Peningkatan Simpanan Deposits from Customer in 2022 was mainly due to
Nasabah Perseroan di tahun 2022 terutama berasal Time Deposits, which increased by 58.64%, Savings
dari Deposito Berjangka yang mengalami kenaikan Accounts increased by 221.87%, and Current Accounts
sebesar 58,64%, Tabungan naik sebesar 221,87%, dan increased by 59.80%.
Giro naik sebesar 59,80%.
Walaupun Deposito Berjangka merupakan komponen Although Time Deposits is the main component
utama dari Simpanan Nasabah, namun telah terjadi of Deposits from Customers, there has been an
perbaikan komposisi dan penguatan dana murah, improvement in the composition and strengthening of
dimana Deposito Berjangka yang sebelumnya low-cost funds, where Time Deposits, which previously
mencapai sebesar 79,97% dari keseluruhan Simpanan composed 79.97% of the total Deposits from Customers
Nasabah pada tahun 2021, telah berkurang menjadi in 2021, has decreased to 71.32% in 2022.
71,32% pada tahun 2022.
Perseroan melakukan berbagai strategi bisnis dalam The Company carried out various business strategies
rangka meningkatkan komposisi Giro dan Tabungan in order to increase the composition of Current
dengan tujuan untuk menurunkan cost of fund. Accounts and Savings Accounts, to lower the cost of
Beberapa inisiatif yang telah dilakukan oleh Perseroan funds. The Company has taken various initiatives
antar lain dengan melakukan penguatan layanan, including enhancement of services, solutions and
solusi dan program peningkatan transaksi yang program to increase integrated transactions according
terintegrasi sesuai kebutuhan bisnis nasabah. to customers’ business needs.
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Ekuitas
Equity
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Modal Saham 942.168 942.168 - 0,00
Share Capital
Tambahan Modal Disetor 2.825.444 2.827.225 (1.781) (0,06)
Additional Paid in Capital
Dana Setoran Modal 1.701.137 - 1.701.137 100,00
Capital Deposits Fund
Saldo Laba/(Defisit)
Retained Earnings/(Deficit)
Telah Ditentukan Penggunaannya 21.087 21.087 - 0,00
Appropriated
Belum Ditentukan Penggunaannya (1.745.466) (953.746) (791.720) 83,01
Unappropriated
Komponen Ekuitas Lainnya
Other Equality Component
(Kerugian)/Keuntungan yang belum direalisasi atas Perubahan (46.489) 6.067 (52.556) (866,26)
Nilai Wajar Efek-efek yang Diukur pada Nilai Wajar melalui
Penghasilan Komprehensif Lain – Setelah Pajak
Unrealized (loss)/gain on changes in fair value of marketable
securities measured at fair value through other comprehensive
income – net of tax
Surplus Revaluasi 46.709 47.026 (317) (0,67)
Revaluation surplus
Jumlah Ekuitas 3.744.590 2.889.827 854.763 29,58
Total Equity
Jumlah Ekuitas Perseroan pada tanggal 31 Desember The Company’s Total Equity as of December 31, 2022
2022 adalah sebesar Rp3.774,59 miliar, meningkat is amounting Rp3,774.59 billion, increase by Rp854.76
sebesar Rp854,76 miliar atau 29,58% jika dibandingkan billion or 29.58% compared to 2021, which was
dengan tahun 2021 sebesar Rp2.889,83 miliar. amounting to Rp2,889.83 billion.
Hal tersebut terutama disebabkan oleh Penambahan The increase was mainly due to Capital Increase
Modal dengan Hak Memesan Efek Terlebih Dahulu with Pre-emptive Rights VI (PMHMETD VI), whereby
VI (PMHMETD VI) dimana dalam pelaksanaannya the Company issued 2,617,133,843 shares with a
Perseroan menerbitkan 2.617.133.843 lembar saham nominal value of Rp 100 (full amount) and exercise
dengan nominal Rp100 (nilai penuh) dan harga price of Rp650 (full amount), with total funds received
pelaksanaan Rp650 (nilai penuh) per lembar saham, amounting to Rp1,701.14 billion.
dengan total dana yang diterima sebesar Rp1.701,14
miliar.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 133
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Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Pendapatan Bunga 2.161.809 665.651 1.496.158 224,77
Interest Income
Beban Bunga (713.152) (350.561) 362.591 103,43
Interest Expense
Pendapatan Bunga Bersih 1.448.657 315.090 1.133.567 359,76
Net Interest Income
Pendapatan Operasional Lainnya 455.237 128.902 326.335 253,17
Other Operating Income
Beban Operasional (2.688.896) (1.429.278) 1.259.618 88,13
Operating Expenses
Rugi Operasional (785.002) (985.286) (200.284) (20,33)
Loss from Operations
Beban Non-Operasional (940) (5.134) (4.194) (81,69)
Non-Operating Expenses
Rugi Sebelum Pajak Penghasilan (785.942) (990.420) (204.478) (20,65)
Loss Before Income Tax
(Beban)/Manfaat Pajak Penghasilan (3.117) 4.131 (7.248) (175,45)
Income Tax (Expense)/Benefit
Rugi Bersih Tahun Berjalan (789.059) (986.289) (197.230) (20,00)
Net Loss for the Current Year
(Rugi)/Penghasilan Komprehensif Lain, Bersih Setelah Pajak (55.851) 4.049 (59.900) (1,479,38)
Other Comprehensive (Loss)/Income), net after tax
Jumlah Rugi Komprehensif (844.910) (982.240) (137.330) (13,98)
Total Comprehensive Loss
Pendapatan Bunga Interest Income
Perseroan membukukan jumlah Pendapatan The Company recorded total Interest Income
Bunga sebesar Rp2.161,81 miliar di tahun 2022, amounting to Rp2,161.81 billion in 2022, increase by
meningkat sebesar Rp1.496,16 miliar atau 224,77% Rp1,496.16 billion or 224.77% compared to 2021, which
jika dibandingkan tahun 2021 yang sebesar Rp665,65 was amounting to Rp665.65 billion.
miliar.
Komposisi Pendapatan Bunga pada tahun 2022 dan Composition of Interest Income in 2022 and 2021 are
2021 dapat dilihat pada tabel sebagai berikut: outlined in the following table:
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dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description
Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Kredit yang Diberikan 1.739.353 80,46 574.007 86,23% 1.165.346 203,02
Loans
Efek-efek 247.919 11,47 69.217 10,40% 178.702 258,18
Marketable Securities
Provisi dan Komisi Kredit 167.475 7,74 20.486 3,08% 146.989 717,51
Loan Provision and Commissions
Penempatan pada Bank Indonesia dan 7.062 0,33 1.941 0,29% 5.121 263,83
Bank Lain
Placements with Bank Indonesia and
Other Banks
Jumlah Pendapatan Bunga 2.161.809 100,00 665.651 100,00% 1.496.158 224,77
Total Interest Income
Komposisi pendapatan bunga didominasi oleh The composition of Interest Income was dominated
pendapatan bunga kredit yang diberikan sebesar by interest income from loans of 80.46% and interest
80,46% dan pendapatan bunga efek-efek sebesar income from marketable securities of 11.47% from
11,47% dari keseluruhan jumlah Pendapatan Bunga. total Interest Income. This increase in interest income
Peningkatan pendapatan bunga ini sejalan dengan is in line with the increase in the Loan and Marketable
peningkatan portofolio Kredit yang Diberikan dan Securities portfolio owned by the Company.
Efek-efek yang dimiliki Perseroan.
Beban Bunga Interest Expenses
Pada tahun 2022, Beban Bunga Perseroan sebesar In 2022, the Company’s Interest Expense is amounting
Rp713,15 miliar, mengalami peningkatan sebesar to at Rp713.15 billion, increased by Rp362.59 billion
Rp362,59 miliar atau 103,43% dibandingkan dengan or 103.43% compared to 2021, which was amounting
tahun 2021 yang sebesar Rp350,56 miliar. Beban to Rp350.56 billion. Interest Expense is dominated
Bunga didominasi oleh bunga atas Simpanan Nasabah by interest from Deposits from Customer by 97.15%
sebesar 97,15% dari jumlah beban bunga. Peningkatan from total interest expense. The increase in interest
beban bunga atas Simpanan Nasabah ini sejalan expense from Deposits from Customers is in line with
dengan peningkatan volume rata-rata dari Tabungan, the increase in the average volume of Savings, Current
Giro, Deposito Berjangka nasabah dibandingkan Accounts, Time Deposits from customers compared to
dengan tahun 2021. 2021.
Komposisi Beban Bunga pada tahun 2022 dan 2021 Composition of Interest Expense in 2022 and 2021 are
dapat dilihat pada tabel sebagai berikut: outlined in the following table:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Simpanan Nasabah 692.854 97,15 336.247 95,92 356.607 106,06
Deposits from Customers
Simpanan Bank Lain 11.028 1,55 13.510 3,85 (2.482) 18,37
Deposits from Other Banks
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Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Lainnya 9.270 1,30 804 0,23 8.466 1.052,99
Others
Jumlah Beban Bunga 713.152 100,00 350.561 100,00 362.591 103,43
Total Interest Expense
Pendapatan Bunga Bersih Net Interest Income
Perseroan mencatat Pendapatan Bunga Bersih sebesar The Company recorded Net Interest Income amounting
Rp1.448,66 miliar di tahun 2022, meningkat sebesar to Rp1,448.66 billion in 2022, increased by Rp1,133.57
Rp1.133,57 miliar atau 359.76% jika dibandingkan billion or 359,76% compared to 2021, which was
dengan tahun 2021 yang hanya sebesar Rp315,09 amounting to Rp315.09 billion.
miliar.
Peningkatan ini menunjukkan bahwa Perseroan This growth shows that the Company is able to
mampu memaksimalkan dana yang berasal dari maximize funds from Deposits from Customers in the
Simpanan Nasabah dalam bentuk penyaluran kredit form of consumer loans, which have relatively high
dari jenis konsumtif, yang relatif memiliki tingkat suku interest rates compared with other type of loans. In
bunga yang lebih tinggi dibandingkan dengan jenis addition, this shown that the Company’s strategy to
kredit yang lainnya. Selain itu, hal ini menunjukkan increase the composition of current accounts and
bahwa strategi Perseroan untuk meningkatkan savings accounts with lower interest rates is able to
komposisi giro dan tabungan yang memiliki tingkat increase net interest income.
suku bunga yang lebih rendah mampu meningkatkan
pendapatan bunga bersih.
Pendapatan Operasional Lainnya Other Operating Income
Pendapatan Operasional Lainnya mengalami Other Operating Income experienced a significant
peningkatan signifikan pada tahun 2022 menjadi increase in 2022 amounting to Rp455.24 billion, an
sebesar Rp455,24 miliar, naik sebesar Rp326,34 miliar increase of Rp326,34 billion (approximately 253,17%)
(sekitar 253,17%) dari sebelumnya sebesar Rp128,90 from previously amounting to RpRp128,90 billion in
miliar di tahun 2021. Peningkatan ini berasal dari 2021. This increase is coming from increase in ATM
peningkatan pendapatan fee ATM sebesar Rp147,17 fee income of Rp147.17 billion and recovery of assets
miliar dan penerimaan kembali dari aset yang telah previously written-off of Rp129.73 billion.
dihapusbukukan sebesar Rp129,73 miliar.
Beban Operasional Operating Expenses
Pada tahun 2022, Perseroan membukukan Beban In 2022, the Company recorded Operating Expenses
Operasional sebesar Rp2.688.90 miliar, mengalami of Rp2,688.90 billion, an increase of Rp1.259,62 billion
peningkatan sebesar Rp1.259,62 miliar atau 88,13% or 88.13% compared to 2021, which was amounting
dibanding tahun 2021 yang sebesar Rp1.429,28 miliar. to Rp1,429.28 billion. The increase was due to the
Peningkatan tersebut disebabkan oleh beberapa following components:
komponen sebagai berikut:
• Peningkatan kerugian penurunan nilai aset • Increase in impairment losses on financial and
keuangan dan aset non keuangan sebesar Rp878,01 non-financial assets by Rp878.01 billion, whereby
miliar, dimana Perseroan melakukan penyesuaian the Company revamped the loan impairment
atas metodologi perhitungan cadangan kerugian calculation methodology in 2022 to adjust with the
penurunan nilai kredit pada tahun 2022 untuk lebih loans portfolio characteristic.
menyesuaikan dengan karakteristik portofolio
kredit.
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• Peningkatan beban umum dan administrasi sebesar • Increase in general and administrative expenses by
Rp417,22 miliar, terutama karena biaya yang terkait Rp417.22 billion, mainly due to expenses related
dengan teknologi informasi, dimana Perseroan to information technology, whereby the Company
terus mengembangkan dan menyempurnakan continues to develop and improve the service
fitur-fitur layanan pada aplikasi neobank. Selain features on the neobank application. In addition,
itu biaya transaksi transfer juga mengalami transaction transfer fees also increased, in line
peningkatan, seiring dengan meningkatnya volume with the increasing transaction volume from the
transaksi nasabah Perseroan. Company’s customers.
• Peningkatan beban provisi dan komisi lainnya • Increase in other provision and commission
sebesar Rp145,94 miliar, yang merupakan biaya expenses by Rp145.94 billion, which represent the
komisi atas fasilitas kredit Pinjaman Langsung. commission expense for Direct Loans facility.
• Peningkatan beban tenaga kerja sebesar Rp70,21 • Increase in personnel expenses by Rp70.21 billion,
miliar, sejalan dengan bertambahnya jumlah due to additional number of employees to become
karyawan menjadi sebanyak 1.016 karyawan di 1,016 employees in 2022, compared to the previous
tahun 2022, dari sebelumnya hanya sebanyak 641 year at 641 employees.
karyawan di tahun 2021.
• Penurunan beban pemasaran sebesar Rp251,77 • Decrease in marketing expenses by Rp251.77
miliar, sebagai bagian dari strategi pemasaran billion, as part of the Company’s targeted marketing
Perseroan yang lebih terarah. strategy.
Rugi Bersih Tahun Berjalan Net Loss for the Current Year
Pada 2022, Perseroan membukukan Rugi Bersih tahun In 2022, the Company recorded a Net Loss of Rp789.06
berjalan sebesar Rp789,06 miliar, sedangan tahun 2021 billion, while in 2021, the Net Loss is amounting
membukukan Rugi Bersih sebesar Rp986,29 miliar. Hal Rp986.29 billion. This was mainly due to the increase in
ini terutama disebabkan oleh peningkatan Pendapatan Net Interest Income, as explained above.
Bunga Bersih sebagaimana telah dijelaskan di atas.
(Rugi)/Penghasilan Komprehensif Lain Other Comprehensive (Loss)/Income
Rugi Komprehensif Lain, bersih setelah pajak tahun Other Comprehensive Loss, net after tax in 2022 is
2022 adalah sebesar Rp55,85 miliar, menurun amounting to Rp55.85 billion, a decrease compared to
dibandingkan dengan tahun 2021 yang membukukan 2021, which recorded Other Comprehensive Income,
Penghasilan Komprehensif Lain, bersih setelah pajak net after tax amounting to Rp4.05 billion. The decrease
sebesar Rp4,05 miliar. Penurunan tersebut sebagian was mostly due to unrealized loss on changes in fair
besar disebabkan oleh kerugian yang belum direalisasi value of marketable securities measured at fair value
atas perubahan nilai wajar efek-efek yang diukur pada through other comprehensive income.
nilai wajar melalui penghasilan komprehensif lain.
Rugi Komprehensif Comprehensive Loss
Pada tahun 2022, Rugi Komprehensif Perseroan In 2022, the Company experienced a Comprehensive
adalah sebesar Rp844,91 miliar, sedangkan tahun Loss amounting to Rp844.91 billion,while in 2021 is
2021 sebesar Rp982,24 miliar. Hal ini disebabkan oleh amounting to Rp982.24 billion. This is due to the overall
keseluruhan penjelasan sebagaimana telah dijelaskan explanation as described in detail above.
secara rinci di atas.
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Laporan Arus Kas
Statement of Cash Flows
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2022 2021
Description Nominal Persentase (%)
Nominal Percentage (%)
Arus Kas Bersih yang Diperoleh dari Aktivitas Operasi 3.084.922 369.320 2.715.602 735,30
Net Cash Flows Provided by Operating Activities
Arus Kas Bersih yang Digunakan untuk Aktivitas Investasi (2.558.191) (1.051.073) 1.507.118 143,39
Net Cash Flows Used in Investing Activities
Arus Kas Bersih yang Diperoleh dari Aktivitas Pendanaan 1.665.458 2.730.348 (1.064.890) (39,00)
Net Cash Flows Provided by Financing Activities
Kenaikan Bersih Kas dan Setara Kas 2.192.189 2.048.595 143.594 7,01
Net Increase in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 2.397.672 349.077 2.048.595 586,86
Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun 4.589.861 2.397.672 2.192.189 91,43
Cash and Cash Equivalents at End of Year
Kas dan setara kas Perseroan pada tanggal 31 The Company’s cash and cash equivalents as of
Desember 2022 tercatat sebesar Rp4.589,86 miliar, December 31, 2022 was recorded at Rp4,589.86 billion,
mengalami pertumbuhan sebesar Rp2.192,19 miliar an increase of Rp2,192.19 billion or 91.43% compared
atau 91,43% dibandingkan dengan tahun 2021 yang to year 2021, which was amounting to Rp2,397.67
sebesar Rp2.397,67 miliar. billion.
Arus kas bersih yang diperoleh dari aktivitas The Company’s net cash flows provided by operating
operasi Perseroan pada tahun 2022 adalah sebesar activities in 2022 was Rp3,084.92 billion, increased
Rp3.084,92 miliar, mengalami peningkatan sebesar by Rp2,715.60 billion compared to 2021. This was
Rp2.715,60 miliar dibandingkan dengan tahun 2021. mainly coming from the increase in Deposits from
Hal ini terutama berasal dari kenaikan Simpanan Customers and Deposits from Other Banks amounting
dari Nasabah dan Simpanan dari Bank Lain sebesar to Rp2,659.15 billion.
Rp2.659,15 miliar.
Arus kas bersih yang digunakan untuk aktivitas investasi The Company’s net cash flow used in investing activities
Perseroan pada tahun 2022 adalah sebesar Rp2.558,19 in 2022 is amounting to Rp2,558.19 billion, an increase
miliar, mengalami peningkatan sebesar Rp1.507,12 of Rp1,507.12 billion or 143.39% compared to 2021.
miliar atau 143,39% dibandingkan dengan tahun This was due to the increase in purchase of marketable
2021. Hal tersebut disebabkan oleh meningkatnya securities amounting to Rp2,305.28 billion.
pembelian efek-efek sebesar Rp2.305,28 miliar.
Arus kas bersih yang diperoleh dari aktivitas pendanaan The Company’s net cash flows provided by financing
Perseroan pada tahun 2022 adalah sebesar Rp1.665,46 activities in 2022 is amounting to Rp1,665.46 billion,
miliar, mengalami penurunan sebesar Rp1.064,89 decreased by Rp1,064.89 billion or 39.00% compared
miliar atau 39,00% dibandingkan dengan tahun 2021. to 2021. This is mainly due to receipts of funds from
Hal ini disebabkan karena pada tahun 2021 terdapat PMHMETD IV and PMHMETD V with total amounting
penerimaan dari PMHMETD IV dan PMHMETD V Rp2,752.71 billion in 2021, while in 2022 funds received
dengan jumlah sebesar Rp2.752,71 miliar sedangkan from PMHMETD VI is only amounting to Rp1,701.14
pada tahun 2022 hanya terdapat penerimaan dari billion.
PMHMETD VI sebesar Rp1.701,14 miliar.
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Rasio Keuangan Penting
Significant Financial Ratios
dalam jutaan Rupiah
in million Rupiah
Keterangan
2022 2021
Description
Permodalan
Capital
CAR Tier I 35,93% 54,72%
CAR Tier II 0,86% 0,77%
CAR (Credit, Operational, and Market Risk) 36,79% 55,49%
Kualitas Aset
Asset Quality
Aset Produktif Bermasalah terhadap Total Aset Produktif 2,16% 1,09%
Non-performing Earning Assets to total earning assets
NPL Gross 2,56% 1,75%
NPL Net 2,05% 1,19%
Tingkat Suku Bunga
Interest Rates
Perseroan senantiasa memperhatikan tingkat suku The Company always pays attention to interest rates
bunga dalam menjalankan kegiatan usahanya. in carrying out its business activities. As a company in
Sebagai perusahaan di industri perbankan, perubahan banking industry, changes in interest rates can affect
tingkat suku bunga dapat mempengaruhi profitabilitas the profitability and cash flow of the Company in
dan arus kas yang diperoleh Perseroan pada masa the future. This is due to interest margins which can
mendatang. Hal tersebut disebabkan oleh marjin increase as a result of changes and can lead to losses
bunga yang dapat meningkat sebagai hasil dari in the event of unexpected movements.
perubahan dan dapat menimbulkan kerugian pada
saat terjadi pergerakan yang tidak diharapkan.
Untuk mengatasi hal tersebut, Perseroan berupaya To address this challenge, the Company seeks to
untuk mengelola tingkat suku bunga guna membatasi manage interest rates in order to limit the impact
dampak yang mungkin muncul dari pergerakan that may arise from interest rate movements. The
suku bunga. Perseroan melaporkan Suku Bunga Company’s reports the Prime Credit Interest Rate
Dasar Kredit (SBDK) dalam mata uang rupiah sesuai (SBDK) in rupiah in accordance with OJK Regulation
dengan Peraturan OJK No. 32/POJK.03/2016 tentang No. 32/POJK.03/2016 concerning the Transparency and
Transparansi dan Publikasi Laporan. Adapun tingkat Publication of Reports. The Company’s interest rates in
suku bunga Perseroan dalam 2 (dua) tahun terakhir the last 2 (two) years are as follows:
adalah sebagai berikut:
2022 2021
Keterangan
Rata-rata Suku Bunga (% p.a) Rata-rata Suku Bunga (% p.a)
Description
Avg. Interest Rate (% p.a) Avg. Interest Rate (% p.a)
Kredit yang Diberikan
Loans granted
Kredit Korporasi 11,19 11,64
Corporate Loans
Kredit Ritel 11,94 12,14
Retail Loans
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2022 2021
Keterangan
Rata-rata Suku Bunga (% p.a) Rata-rata Suku Bunga (% p.a)
Description
Avg. Interest Rate (% p.a) Avg. Interest Rate (% p.a)
Kredit Mikro 12,19 12,14
Micro Loans
Kredit Konsumsi – KPR 11,29 11,64
Housing Loans
Kredit Konsumsi - Non KPR 15,37 12,89
Non-Housing Loans
Simpanan Nasabah
Deposits from Customers
Giro 2,48 2,50
Current Accounts
Tabungan 4,79 3,20
Savings
Deposito Berjangka
Time Deposits
7 Hari 6,76 0,12
7 days
1 Bulan 7,06 7,69
1 month
3 Bulan 7,71 8,32
3 months
6 Bulan 7,76 8,26
6 months
12 Bulan 8,07 9,49
12 months
Di atas 1 Tahun - 6,00
Over 1 year
Simpanan dari Bank Lain
Deposits from Other Banks
Giro 2,43 2,50
Current Accounts
Deposito Berjangka 5,46 6,84
Time Deposits
Deposito On Call 6,10 -
Deposits On Call
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Kemampuan Membayar Utang
Debt Paying Abilities
Perseroan mengukur kemampuannya dalam The Company measures its ability to fulfill short and
memenuhi seluruh kewajiban, baik jangka pendek long-term obligations by using liquidity ratios, solvency
maupun jangka panjang dengan menggunakan rasio ratios and profitability ratios. The Company constantly
likuiditas, rasio solvabilitas, dan rasio rentabilitas. monitors these ratios, which serve as parameters in
Perseroan senantiasa memantau rasio-rasio tersebut measuring its ability to provide liquidity reserves.
yang berperan sebagai parameter dalam mengukur
kemampuannya dalam menyediakan cadangan
likuiditas.
Rasio Likuiditas
Liquidity Ratio
Rasio likuiditas digunakan untuk mengukur The liquidity ratio is used to measure the Company’s
kemampuan Perseroan dalam melunasi kewajiban ability to pay off short-term obligations that are due.
jangka pendek yang akan jatuh tempo. Likuiditas The Company’s liquidity is influenced by its funding
Perseroan dipengaruhi oleh struktur pendanaan, structure, asset liquidity, liabilities to third parties,
likuiditas aset, liabilitas kepada pihak ketiga, dan and commitments to debtors. The liquidity ratio is
komitmen kepada debitur. Rasio likuiditas dapat dilihat presented through several indicators, namely the ratio
melalui beberapa indikator, yakni rasio Giro Wajib of Statutory Reserves (GWM) and the ratio of Loan to
Minimum (GWM) dan rasio Kredit yang Diberikan Funding Ratio (LFR).
kepada Simpanan Nasabah (LFR).
Keterangan
2022 2021
Description
Rasio Giro Wajib Minimum (GWM) 7,98% 3,53%
Statutory Reserve Ratio (GWM)
Rasio Kredit yang Diberikan kepada Simpanan Nasabah (LFR) 73,21% 56,73%
Loan to Funding Ratio (LFR)
Di tahun 2022, rasio GWM tercatat sebesar 7,98%, In 2022, the GWM ratio was recorded at 7.98%, an
mengalami peningkatan jika dibandingkan tahun increase compared to the previous year, which was
sebelumnya yang sebesar 3,53%. Sementara rasio 3.53%. Meanwhile, the Company’s LFR ratio was
LFR Perseroan tercatat sebesar 73,21% di tahun 2022, recorded at 73.21% in 2022, an increase from the
meningkat dari tahun sebelumnya yang sebesar previous year, which was 56.73%. This demonstrates
56,73%. Hal tersebut menunjukkan bahwa Perseroan that the Company is committed to increasing its
berkomitmen untuk meningkatkan peran intermediasi intermediary role in supporting the Indonesian
dalam menunjang perekonomian Indonesia dengan economy, while maintaining its liquidity.
tetap menjaga likuiditas yang dimiliki.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 141
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Rasio Solvabilitas
Solvency
Rasio solvabilitas digunakan sebagai salah satu The solvency ratio is used as an indicator in measuring
indikator dalam mengukur kesehatan Perseroan. the soundness of the Company. The Company always
Perseroan senantiasa memastikan untuk memiliki ensures that it has strong capital to support business
modal yang kuat dalam mendukung strategi expansion development strategies, while maintaining
pengembangan ekspansi usaha sekaligus business development in the future, fulfilling the
mempertahankan pengembangan usaha di masa capital adequacy requirements set by regulators,
mendatang, memenuhi ketentuan kecukupan and ensuring the efficiency of the Company’s capital
permodalan yang ditetapkan oleh regulator, serta structure.
memastikan efisiennya struktur permodalan
Perseroan.
Perseroan berkomitmen untuk mematuhi semua The Company is committed to complying with all
persyaratan modal yang ditetapkan oleh pihak capital requirements set by the regulator, especially
regulator, khususnya yang berkenaan dengan those related to the calculation of the Capital Adequacy
perhitungan Kewajiban Penyediaan Modal Minimum Ratio (KPMM) and Risk-Weighted Assets (RWA). The
(KPMM) dan Aktiva Tertimbang Menurut Risiko (ATMR). Company’s solvency ratios in 2021 and 2022 are as
Adapun rasio solvabilitas Perseroan pada tahun 2021 follows:
dan 2022 adalah sebagai berikut:
Keterangan
2022 2021
Description
KPMM untuk Risiko Kredit 39,15% 67,40%
KPMM for credit risk
KPMM untuk Risiko Kredit dan Operasional 36,79% 59,99%
KPMM for credit risk and operational risk
KPMM untuk Risiko Kredit, Operasional, dan Pasar 36,79% 55,49%
KPMM for credit, operational, and market risks
KPMM untuk risiko kredit di tahun 2022 tercatat KPMM for credit risk in 2022 was recorded at 39.15%,
sebesar 39,15%, menurun jika dibandingkan tahun a decrease compared to the previous year which was
sebelumnya yang sebesar 67,40%. KPMM untuk risiko 67.40%. KPMM for credit and operational risk was
kredit dan operasional tercatat sebesar 36,79% di tahun recorded at 36.79% in 2022, a decrease from 2021,
2022, menurun dari tahun 2021 yang sebesar 59,99%. which was 59.99%. Meanwhile, the KPMM for loans,
Sementara, KPMM untuk risiko kredit, operasional, operational and market risks in 2022 was 36.79%, a
dan pasar di tahun 2022 adalah sebesar 36,79%, decrease compared to last year, which was 55.49%.
mengalami penurunan dibanding tahun lalu yang The decrease was in line with the Company’s business
sebesar 55,49%. Penurunan tersebut sejalan dengan expansion. The Company complies with all capital
ekspansi usaha yang dilakukan Perseroan. Perseroan requirements set by the regulator, especially with
mematuhi semua persyaratan modal yang ditetapkan regard to the calculation of the Minimum Capital
oleh pihak regulator, khususnya yang berkenaan Adequacy Requirement (KPMM) and Risk-Weighted
dengan perhitungan Kewajiban Penyediaan Modal Assets (RWA).
Minimum (KPMM) dan Aktiva Tertimbang Menurut
Risiko (ATMR).
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Rasio Rentabilitas
Profitability Ratio
Perseroan menggunakan rasio rentabilitas untuk The Company uses the profitability ratio to measure
mengukur kemampuannya dalam menghasilkan its ability to generate profits over a certain period
laba selama periode tertentu dan juga memberikan and also provides an overview of the effectiveness
gambaran tentang tingkat efektivitas manajemen of management in carrying out its operations. The
dalam melaksanakan kegiatan operasinya. Rasio Company’s profitability ratio is measured through
rentabilitas Perseroan diukur melalui beberapa several indicators, such as ratio of return on assets
indikator, seperti rasio imbal hasil terhadap aset, rasio ratio, return on equity ratio, net interest margin, and
imbal hasil terhadap ekuitas, marjin bunga bersih, dan operating costs to operating income.
biaya operasional terhadap pendapatan operasional.
Keterangan
2022 2021
Description
Rasio Imbal Hasil terhadap Aset (ROA) (5,20)% (13,71)%
Return on Assets Ratio (ROA)
Rasio Imbal Hasil terhadap Ekuitas (ROE) (32,67)% (84,61)%
Return on Equity Ratio (ROE)
Marjin Bunga Bersih (NIM) 13,83% 5,15%
Net Interest Margin (NIM)
Biaya Operasional terhadap Pendapatan Operasional (BOPO) 127,28% 224,01%
Operating Expense to Operating Income (BOPO)
ROA dan ROE Perseroan di tahun 2022 masing-masing The Company’s ROA and ROE in 2022 were recorded
tercatat sebesar minus 5,20% dan minus 32,67%, at minus 5.20% and minus 32.67% respectively, an
meningkat jika dibanding tahun sebelumnya yang increase compared to the previous year, which was
sebesar minus 13,71% dan minus 84,61%. Sementara, minus 13.71% and minus 84.61%. Meanwhile, the
NIM Perseroan tercatat sebesar 13,83% di tahun Company’s NIM was recorded at 13.83% in 2022,
2022, tumbuh dibanding tahun 2021 yang sebesar a growth compared to 2021 at 5.15%. In addition,
5,15%. Kemudian, BOPO Perseroan tercatat sebesar the Company’s BOPO was recorded at 127.28%, a
127,28%, menurun dari 224,01% di tahun 2021. Hal decrease from 224.01% in 2021. This indicates that the
tersebut menunjukkan bahwa kinerja Perseroan sudah Company’s performance has improved compared to
menunjukkan peningkatan dibandingkan periode the previous period.
sebelumnya.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 143
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Tingkat Kolektibilitas Piutang
Collectibility of Receivables
Sebagai perusahaan yang bergerak di bidang Engaging in the banking sector, the Company
perbankan, Perseroan mengukur tingkat kolektibilitas measures the collectibility of its receivables through
piutangnya melalui komposisi kredit yang diberikan the composition of loans granted based on collectibility
berdasarkan status kolektibilitas sesuai dengan status in accordance with Bank Indonesia Regulations
Peraturan Bank Indonesia serta rasio kredit bermasalah and the ratio of non-performing loans (NPL). The
(NPL). Adapun tingkat kolektibilitas piutang Perseroan collectability level of the Company’s receivables in the
dalam 2 (dua) tahun terakhir adalah sebagai berikut: last 2 (two) years is as follows:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2022 2021
Keterangan Increase (Decrease)
Description Nominal Komposisi (%) Nominal Komposisi (%) Nominal Komposisi (%)
Nominal Composition (%) Nominal Composition (%) Nominal Composition (%)
Lancar 8.569.707 83,65% 3.994.913 93,44% 4.574.794 114,52%
Current
Dalam Perhatian Khusus 1.412.325 13,79% 205.595 4,81% 1.206.730 586,95%
Special Mention
Kurang Lancar 194.175 1,90% 19.843 0,46% 174.332 878,56%
Substandard
Diragukan 42.789 0,42% 16.407 0,38% 26.382 160,80%
Doubtful
Macet 25.255 0,25% 38.742 0,91% (13,487) (34,81)%
Loss
Jumlah 10,244,251 100,00% 4.275.500 100,00% 5.968.751 139,60%
Total
Keterangan
2022 2021
Description
Rasio Kredit Bermasalah - Bruto (NPL - Gross) 2,56% 1,75%
(non-performing loan-gross)
Rasio Kredit Bermasalah - Neto (NPL - Net) 2,05% 1,19%
(non-performing loan-net)
Pada tahun 2022, Perseroan mengalami pemburukan In 2022, the Company experienced a deterioration
tingkat kolektibilitas Kredit yang Diberikan sebesar in the collectibility rate of Loans Distributed by
Rp194,18 miliar (sekitar 1,90%) dan Rp42,79 miliar Rp194.18 billion (around 1.90%) and Rp42.79 billion
(sekitar 0,42%) dari keseluruhan Kredit yang Diberikan (approximately 0.42%) of the total Loans that
berada dalam klasifikasi Kurang Lancar dan Diragukan. were classified as Substandard and Doubtful. This
Komposisi ini mengalami peningkatan dari sebelumnya composition has increased from the previous 0.46% and
sebesar 0,46% dan 0,38% dari keseluruhan Kredit yang 0.38% of all Loans that are classified as Substandard
Diberikan yang berada dalam klasifikasi Kurang Lancar and Doubtful in 2021.
dan Diragukan pada tahun 2021.
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Sementara itu, untuk rasio kredit bermasalah juga Meanwhile, the ratio of non-performing loans also
menunjukkan pemburukan, dimana rasio kredit deteriorated, whereas the ratio of non-performing
bermasalah secara bruto dan neto masing-masing loans on a gross and net basis were 2.56% and 2.05%
menjadi sebesar 2,56% dan 2,05% pada tahun 2022, respectively in 2022, down from the previous year at
turun dari sebelumnya sebesar 1,75% dan 1,19% pada 1.75% and 1.19%.
tahun 2021.
Terhadap pemburukan kualitas Kredit yang Diberikan The Company has taken various measures to
ini, berbagai langkah telah dilakukan oleh Perseroan, overcome the issue in the deterioration in the loans
baik itu secara preventif berupa analisa pemberian quality through analysis of credit distribution tailored
kredit yang lebih menyeluruh disesuaikan dengan to the Company’s risk profile, monitoring the debtor’s
profil risiko Perseroan, pemantauan kondisi usaha/ business/financial conditions on a regular/periodic
keuangan debitur secara rutin/berkala, maupun secara basis, as well as in a detective manner, including
detektif berupa pemantauan proses restrukturisasi through monitoring the restructuring loan process in
kredit secara disiplin agar tidak terjadi penurunan a disciplined manner. With that said, it is expected to
kualitas kredit, serta percepatan penyelesaian kredit maintain the loans quality, as well as accelerate the
bermasalah. settlement of non-performing loans.
Struktur Modal dan Kebijakan
Manajemen atas Struktur Modal
Capital Structure and Capital Management Policy
Rincian Struktur Modal
Capital Structure Detail
Sesuai dengan Peraturan OJK, struktur permodalan In accordance with OJK Regulations, the Company
Perseroan terdiri dari Modal Inti (Tier 1) dan Modal capital structure consists of Core Capital (Tier 1) and
Pelengkap (Tier 2). Adapun struktur permodalan Supplementary Capital (Tier 2). The Company’s capital
Perseroan dengan memperhatikan risiko-risiko terkait structure, taking into account related risks in 2021 and
pada tahun 2021 dan 2022 adalah sebagai berikut: 2022, is as follows:
dalam jutaan Rupiah
in million Rupiah
Keterangan
2022 2021
Description
Komponen Modal
Capital Component
Modal Inti (Tier 1) 3.557.889 2.754.751
Core Capital (Tier I)
Modal Pelengkap (Tier 2) 84.770 38.900
Supporting Capital (Tier 2)
Jumlah 3.642.659 2.793.651
Total
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 145
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Keterangan
2022 2021
Description
Aset Tertimbang Menurut Risiko (ATMR)
Risk-Weighted Assets (ATMR)
Risiko Kredit 9.305.484 4.144.616
Credit risk
Risiko Operasional 595.813 511.943
Operational risk
Risiko Pasar - 377.795
Market Risk
Rasio Penyediaan Modal
Capital Adequacy Ratio
Dengan Risiko Kredit dan Operasional 36,79% 59,99%
With credit and operational risks
Dengan Risiko Kredit, Pasar dan Operasional 36,79% 55,49%
With credit, market and operational risks
Kebijakan Manajemen atas Struktur Modal
Capital Management Policy
Perseroan melakukan perencanaan struktur The Company conducts capital structure planning
modal berdasarkan penilaian dan penelaahan atas based on an assessment and review of the required
kebutuhan permodalan yang dipersyaratkan dan capital requirements and combines them with the
mengkombinasikannya dengan kondisi ekonomi prevailing economic conditions. The Company carries
yang terjadi. Perseroan secara rutin mengevaluasi out regular evaluation and management on its capital
dan mengelola struktur permodalannya guna structure to ensure that the Company has strong capital
memastikan bahwa Perseroan memiliki modal kuat to support the current business development strategy
untuk mendukung strategi pengembangan usaha and maintain the Company’s business continuity in the
saat ini serta mempertahankan kelangsungan usaha future, as well as to meet the capital adequacy set by
Perseroan pada masa yang akan datang, serta untuk the regulator.
memenuhi kecukupan permodalan yang ditetapkan
oleh regulator.
Perseroan senantiasa menghubungkan tujuan The Company always links financial goals and capital
keuangan dan kecukupan modal terhadap risiko adequacy to tolerable risks through the capital planning
yang dapat ditoleransi melalui proses perencanaan process, as well as businesses that are adjusted to
modal, begitu pula dengan bisnis yang disesuaikan the level of capital and liquidity requirements of the
dengan tingkat permodalan dan persyaratan Company. The Company’s Capital Plan is prepared by
likuiditas Perseroan. Rencana Permodalan Perseroan the Board of Directors based on the required analytical
disusun oleh Direksi berdasarkan data-data analisis data and becomes part of the Bank’s Business Plan. This
yang dibutuhkan dan menjadi bagian dari Rencana plan was then approved by the Board of Commissioners
Bisnis Bank. Rencana ini kemudian disetujui oleh and is expected to ensure the availability of sufficient
Dewan Komisaris dan diharapkan akan memastikan capital and the creation of a strong capital structure to
tersedianya modal yang cukup serta terciptanya support future business growth.
struktur permodalan yang kuat guna mendukung
pertumbuhan bisnis ke depan.
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Dasar Pemilihan Struktur Modal
Basis of Capital Structure
Kewajiban Penyediaan Modal Minimum (KPMM) The Company’s Minimum Capital Adequacy Ratio (CAR)
Perseroan di tahun 2022 dihitung berdasarkan in 2022 was calculated based on the Financial Services
Peraturan Otoritas Jasa Keuangan (POJK) No. 11/ Authority Regulation (POJK) No. 11/POJK.03/2016
POJK.03/2016 tentang Kewajiban Penyediaan Modal concerning the Minimum Capital Adequacy
Minimum Bank Umum dimana modal yang ditetapkan Requirement for Commercial Banks where the capital
paling rendah 9%-14% dari ATMR sesuai dengan set is at least 9%-14% of RWA according to the Risk
Tingkat Profil Risiko. OJK selaku regulator menentukan Profile Level. OJK as the regulator determines and
dan mengawasi kebutuhan modal Perseroan. oversees the capital requirements of the Company. In
Dalam menentukan struktur modalnya, Perseroan determining its capital structure, the Company uses
menggunakan pendekatan pengelolaan modal yang a capital management approach determined by the
ditentukan oleh strategi dan persyaratan organisasi strategy and requirements of the bank’s organization,
bank, dengan memperhitungkan peraturan, serta taking into account regulations, as well as economic
keadaan ekonomi dan komersial. and commercial conditions.
Ikatan Material untuk Investasi
Barang Modal
Material Commitment for Capital Goods Investment
Selama tahun 2022, Perseroan tidak memiliki ikatan During 2022, the Company has no material
material untuk investasi barang modal yang perlu commitments for investment in capital goods that
diungkapkan pada Laporan Tahunan ini. need to be disclosed in this Annual Report.
Realisasi Investasi Barang Modal
Capital Goods Investment
Perseroan meyakini investasi merupakan salah satu hal The Company believes that investment is one of the
penting dalam mengembangkan kegiatan usahanya. important things in developing its business activities.
Untuk itu, Perseroan senantiasa melakukan investasi For this reason, the Company always invests in capital
barang modal (capital expenditure) yang merupakan goods (capital expenditure), which is an activity of
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 147
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Kilas Laporan Profil
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aktivitas pengeluaran dana untuk membeli sejumlah disbursing funds to purchase a number of fixed assets
aset tetap atau menambah nilai aset tetap sehingga or increase the value of fixed assets, so that they can
dapat memberikan manfaat di kemudian hari. Adapun provide benefits in the future. The realization of the
realisasi investasi barang modal Perseroan dalam 2 Company’s investment in capital goods in the last 2
(dua) tahun terakhir adalah sebagai berikut: (two) years is as follows:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Jenis Barang Modal
2022 2021
Types of Capital Goods Nominal Persentase (%)
Nominal Percentage (%)
Bangunan 4.481 37 4.444 12.010%
Buildings
Kendaraan - - - 0%
Vehicles
Instalasi, Peralatan, dan Perabotan Kantor 2.894 3.954 (1.060) (26,81)%
Installation, office furniture and fixtures
Komputer 53.884 30.151 23.773 78,71%
Computers
Aset Hak Guna (Bangunan dan Kendaraan) 23.587 81.694 (58.107) (71,13)%
Right of use assets (Buildings and Vehicles)
Aset Tak Berwujud (Piranti Lunak, Lisensi ATM, dan Aset Tak 41.799 97.936 (56.137) (57,32)%
Berwujud dalam Penyelesaian)
Intangible Assets (software, ATM licenses, and intangible assets in
progress)
Jumlah 126.645 213.772 (87.127) (40,76)%
Total
Sampai dengan akhir tahun 2022, Perseroan telah As of the end of 2022, the Company has realized
merealisasikan investasi barang modal sebesar a capital goods investment of Rp126.65 billion, a
Rp126,65 miliar, menurun Rp87,13 miliar atau 41% decrease of Rp87.13 billion or 41% compared to 2021
dibanding tahun 2021 yang sebesar Rp213,77 miliar. at Rp213.77 billion. This decrease was caused by
Penurunan ini disebabkan oleh investasi barang modal investment in capital goods for the development of the
untuk pengembangan sistem digital banking yang digital banking system which was carried out in 2022
dilakukan di tahun 2022 tidak terlalu signifikan seperti and was not as significant as what happened in 2021.
yang terjadi di tahun 2021.
Investasi barang modal yang dilakukan oleh Perseroan Investments in capital goods made by the Company aim
bertujuan untuk mendukung kelancaran kegiatan to support smooth operational activities. Investments
operasional. Investasi barang modal yang dilakukan in capital goods throughout 2022 concentrated on
sepanjang tahun 2022 terkonsentrasi pada investasi information technology investments, because as a
teknologi informasi, karena sebagai salah satu bank with digital services, information technology
bank dengan layanan digital, teknologi informasi plays an important role in meeting the growing needs
memegang peranan yang penting untuk memenuhi of customers.
kebutuhan nasabah yang terus berkembang.
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Informasi dan Fakta Material yang
Terjadi setelah Tanggal Pelaporan
Material Information and Facts Occurring After
the Reporting Date
Berikut disampaikan informasi dan fakta material yang The following is material facts and information
terjadi antara akhir periode pelaporan 31 Desember between end of reporting period on December 31,
2022 hingga tanggal laporan auditor independen 2022 until the date of independent auditor report on
tanggal 29 Maret 2023. March 29, 2023.
Sehubungan dengan Penambahan Modal dengan In connection with the Capital Increase with Pre-
Hak Memesan Efek Terlebih Dahulu VI (“PMHMETD emptive Rights VI (“PMHMETD VI”), on January 2, 2023,
VI”), pada tanggal 2 Januari 2023, Perseroan telah the Company received notification letter from OJK No.
menerima surat pemberitahuan dari OJK dengan No. S-1/PB.313/2023 regarding Confirmation of Changes
S-1/PB.313/2023 tentang Penegasan atas Perubahan in the Shareholders’ Composition Resulting from
Komposisi Kepemilikan dalam Rangka PMHMETD VI, PMHMETD VI. Therefore, the Capital Deposit Fund of
sehingga Dana Setoran Modal sebesar Rp1.701,14 miliar Rp1,701.14 billion has been recognized as additional
telah diakui menjadi tambahan modal ditempatkan issued and fully paid capital in January 2023.
dan disetor penuh pada bulan Januari 2023.
Pada tanggal 18 April 2023, telah dilaksanakan Rapat On April 18, 2023, an Extraordinary General Meeting of
Umum Pemegang Saham Luar Biasa (RUPSLB) dengan Shareholders (EGMS) have been held with the agenda
agenda Perubahan Susunan Pengurus Perseroan, Change in the Company’s Management, whereby
dimana RUPS telah memutuskan untuk mengangkat the GMS has decided to appoint Mr. Inkawan D. Jusi
Bapak Inkawan D. Jusi sebagai Komisaris Utama as President and Independent Commissioner as a
dan Independen Perseroan menggantikan Bapak replacement to Mr. Suprihadi, reappoint Mr. Tjandra
Suprihadi, serta mengangkat kembali Bapak Tjandra M Gozali as Commissioner, and Mr. Pamitra Wineka as
M Gozali sebagai Komisaris dan Bapak Pamitra Wineka Independent Commissioner, with a term of 3 (three)
sebagai Komisaris Independen Perseroan, untuk years. Therefore, the composition of the Company’s
jangka waktu 3 (tiga) tahun. Dengan demikian susunan Board of Commissioners is as follows:
Dewan Komisaris setelah RUPSLB adalah menjadi
sebagai berikut:
Dewan Komisaris Board of Commissioners
Komisaris Utama/ Independen: Inkawan D Jusi* President/Independent Commissioner: Inkawan D Jusi*
Komisaris: Tjandra Mindharta Gozali Commissioner: Tjandra Mindharta Gozali
Komisaris Independen: Pamitra Wineka Independent Commissioner: Pamitra Wineka
Komisaris Independen: Pramoda Dei Sudarmo Independent Commissioner: Pramoda Dei Sudarmo
*) Pengangkatan Komisaris Utama tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas penilaian
kemampuan dan kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) The appointment of the President Commissioner is effective after obtaining approval from the Financial Services Authority for a fit and proper
test and has fulfilled all applicable laws and regulations in Indonesia.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 149
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Informasi Material terkait Investasi,
Ekspansi, Divestasi, Penggabungan/
Peleburan Usaha, Akuisisi, dan
Restrukturisasi Utang/Modal
Material Information related to Investment, Expansion,
Divestment, Business Merger/Consolidation,
Acquisition, and Debt/Capital Restructuring
Sepanjang tahun 2022, tidak terdapat Informasi Throughout 2022, there was no Material Information
Material terkait Investasi, Ekspansi, Divestasi, related to Investment, Expansion, Divestment,
Penggabungan/Peleburan Usaha, Akuisisi, dan Business Merger/Consolidation, Acquisition, and Debt/
Restrukturisasi Utang/Modal yang berpengaruh Capital Restructuring, which has a material effect on
secara material baik dari sisi operasional maupun both the operational and financial performance of the
kinerja keuangan Perseroan. Company.
Kebijakan Transaksi Afiliasi dan
Benturan Kepentingan
Affiliate Transaction Policy and Conflict of Interest
Kebijakan Mekanisme Review atas Transaksi dan Pemenuhan Peraturan dan
Ketentuan Terkait
Review Mechanism to the Policy on Transactions and Compliance with Related Rules and Regulation
Perseroan memiliki kebijakan internal terkait transaksi The Company has an internal policy regarding
yang mengandung benturan kepentingan dan/atau transactions that contain conflicts of interest and/or
transaksi dengan pihak berelasi. Kebijakan transaksi transactions with related parties. Policies on affiliated
afiliasi dan transaksi benturan kepentingan yang party transactions and conflict of interest transactions
diterapkan oleh Perseroan senantiasa memperhatikan implemented by the Company always pay attention
prinsip kehati-hatian sesuai dengan praktik bisnis to the precautionary principle in accordance with
yang berlaku umum dan telah memenuhi Peraturan generally accepted business practices and have
OJK No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan complied with OJK Regulation No. 42/POJK.04/2020
Transaksi Benturan Kepentingan, serta PSAK 7 (Revisi concerning Affiliated Transactions and Conflicts of
2015) tentang Pengungkapan Pihak-Pihak Berelasi. Interest Transactions, as well as PSAK 7 (Revised 2015)
concerning Related Parties Disclosures.
150 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 153
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pembahasan dan pengambilan keputusan yang Discussions and decisions that contain elements of
mengandung unsur benturan kepentingan, harus a conflict of interest must comply with the following
mengikuti ketentuan sebagai berikut: regulations:
• Pihak yang terlibat dalam benturan kepentingan • Parties involved in conflicts of interest are
dilarang untuk turut serta dalam pembahasan prohibited from participating in discussions and
dan membuat keputusan. Jika terjadi benturan making decisions. If there is a conflict of interest,
kepentingan, keputusan harus dilakukan oleh the decision must be made by another party/official
pihak/pejabat lain atau pejabat satu tingkat di or an official one level above.
atasnya.
• Pemegang saham yang mempunyai benturan • Shareholders who have conflict of interests must
kepentingan, harus mengeluarkan suaranya dalam vote at the General Meeting of Shareholders (GMS)
Rapat Umum Pemegang Saham (RUPS) sesuai according to the decisions taken by shareholders
dengan keputusan yang diambil pemegang saham who do not have conflict of interests.
yang tidak mempunyai benturan kepentingan.
• Setiap anggota Dewan Komisaris dan Direksi serta • Every member of the Board of Commissioners
karyawan perusahaan yang memiliki wewenang and the Board of Directors as well as company
pengambilan keputusan diharuskan setiap tahun employees who have decision-making authority are
membuat pernyataan tidak memiliki benturan required to make an annual statement that they do
kepentingan terhadap setiap keputusan yang telah not have conflict of interests in any decisions that
dibuat olehnya dan telah melaksanakan kode etik they have made and have implemented the code of
yang ditetapkan oleh perusahaan. ethics established by the company.
• Keputusan yang mengandung benturan • Decisions containing conflicts of interests are
kepentingan dicantumkan dalam risalah rapat included in the minutes of meeting and reported to
dan dilaporkan kepada Direktur Kepatuhan setiap the Compliance Director at the end of each year for
akhir tahun untuk laporan pelaksanaan tata kelola a report on the implementation of Good Corporate
perusahaan yang baik (Good Corporate Governance). Governance.
Perseroan melalui Direksi memastikan bahwa seluruh The Company, through the Board of Directors, ensures
transaksi afiliasi dan transaksi benturan kepentingan that all affiliated transactions and conflict of interest
dilakukan melalui prosedur yang memadai serta telah transactions are carried out through adequate
memenuhi prinsip transaksi yang wajar (arm’s length procedures and comply with the arm’s length principle.
principle). Dewan Komisaris dan Komite Audit juga The Board of Commissioners and the Audit Committee
melakukan telaah secara berkala untuk memastikan also conduct periodic reviews to ensure that the
bahwa transaksi yang dilakukan Perseroan Company’s transactions are carried out in accordance
dilaksanakan sesuai dengan praktik bisnis yang with generally accepted business practices and comply
berlaku umum dan telah memenuhi prinsip transaksi with the principles of arm’s length transactions.
yang wajar.
Sampai dengan akhir tahun 2022, tidak terdapat Until the end of 2022, there were no violations of laws
pelanggaran atas peraturan perundang-undangan and regulations related to transactions with related
terkait transaksi dengan pihak berelasi serta tidak parties and there were no transactions containing
terdapat transaksi yang mengandung benturan conflicts of interest. The Company is quite capable of
kepentingan. Perseroan cukup mampu untuk avoiding potential conflicts of interest through internal
menghindari potensi terjadinya benturan kepentingan policies with fairly good implementation.
melalui kebijakan internal dengan pelaksanaan yang
cukup baik.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 151
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Nama, Sifat Hubungan, dan Sifat Transaksi Berelasi
Name, Nature and Relationship of Related Parties Transactions
Pihak Berelasi Sifat Hubungan Berelasi Sifat Transaksi
Related Parties Nature of Relationship Parties Nature Transaction
PT Akulaku Silvrr Indonesia (ASI) Pemegang saham Aset lain-lain
Shareholder Other assets
Simpanan nasabah
Deposits from customers
Liabilitas lain-lain
Other liabilities
PT Gozco Capital Pemegang saham Simpanan nasabah
Shareholder Deposits from customers
Yellow Brick Enterprise Ltd Pemegang saham Simpanan nasabah
Shareholder Deposits from customers
PT Akulaku Finance Indonesia (AFI) Dimiliki oleh pemegang saham akhir yang sama Aset lain-lain
Owned by the same ultimate shareholders Other assets
Simpanan nasabah
Deposits from customers
PT Pintar Belanja Indonesia Dimiliki oleh pemegang saham akhir yang sama Liabilitas segera
Owned by the same ultimate shareholders Liabilities due immediately
Simpanan nasabah
Deposits from customers
PT Pintar Inovasi Digital (PID) Dimiliki oleh pemegang saham akhir yang sama Simpanan nasabah
Owned by the same ultimate shareholders Deposits from customers
Liabilitas lain-lain
Others liabilities
Dewan Komisaris dan Direksi Manajemen kunci Kredit yang diberikan
Board of Commissioners and Key management Loans
Directors Simpanan nasabah
Deposits from customers
Kompensasi dan remunerasi
Compensation and remuneration
Pejabat Bank Manajemen kunci Simpanan nasabah
Bank key employees Key management Deposits from customers
Kompensasi dan remunerasi
Compensation and remuneration
Koperasi Karyawan Dalam pengendalian bersama oleh manajemen kunci Simpanan nasabah
Employees Cooperative Under common control by key management Deposits from customers
BPR Mitra Daya Mandiri *) Dimiliki oleh koperasi Karyawan Simpanan dari bank lain
Owned by employees cooperative Deposits from other banks
Debitur dengan jaminan aset Pemberian kredit dengan jaminan aset perusahaan milik Komisaris Kredit yang diberikan
perusahaan milik Komisaris Loan guaranteed with assets from the Commissioner’s company Loans
Debtor guaranteed with assets from
the Commissioner’s Company
*) Sejak 31 Maret 2022 bukan merupakan pihak berelasi
Not a related party since March 31, 2022
152 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Realisasi Transaksi Pihak Berelasi
Realization of Related Parties Transactions
dalam jutaan Rupiah
in million Rupiah
Keterangan
2022 2021
Description
Kredit yang diberikan
Loans
Dewan Komisaris dan Direksi 72.608 89.497
Board of Commissioners and Directors
Debitur dengan jaminan aset perusahaan milik Komisaris 5.414 5.414
Debtor guaranteed with assets from the Commissioner’s company
Sub jumlah 78.022 94.911
Subtotal
Persentase terhadap jumlah kredit yang diberikan – bruto 0,76% 2,22%
Percentage to total loans – gross
Aset lain-lain
Other Assets
PT Akulaku Silvrr Indonesia 186.717 33.320
PT Akulaku Finance Indonesia 62.965 -
Sub jumlah 249.682 33.320
Subtotal
Persentase terhadap jumlah aset lain-lain – bruto 19,28% 3,01%
Percentage to total other assets-gross
Liabilitas segera
Liabilities due immediately
PT Pintar Belanja Indonesia 1.789 -
Sub jumlah 1.789 -
Subtotal
Persentase terhadap jumlah liabilitas segera 0,71% -
Percentage to total liabilities due immediately
Simpanan Nasabah
Deposits from customers
PT Akulaku Silvrr Indonesia 40.383 30.682
PT Gozco Capital 6.263 10.850
Yellow Brick Enterprise Ltd 71 -
PT Pintar Inovasi Digital 128.481 15.501
PT Akulaku Finance Indonesia 82.877 14
PT Pintar Belanja Indonesia 10 8
Dewan Komisaris dan Direksi 229.836 285.330
Board of Commissioners and Directors
Pejabat Bank 17.330 4.889
Bank key employees
Koperasi Karyawan - 320
Employees cooperative
Sub jumlah 505.251 347.594
Subtotal
Persentase terhadap jumlah simpanan nasabah 3,50% 4,27%
Percentage to total deposits from customers
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 153
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Keterangan
2022 2021
Description
Simpanan dari bank lain
Deposits from other banks
BPR Mitra Daya Mandiri *) - 4
Sub jumlah - 4
Subtotal
Persentase terhadap jumlah simpanan dari bank lain - 1,41%
Percentage to total deposits from other banks
Liabilitas lain-lain
Other liabilities
PT Pintar Inovasi Digital 92.132 -
PT Akulaku Silvrr Indonesia 90.053 -
Sub jumlah 182.185 -
Subtotal
Persentase terhadap jumlah liabilitas lain-lain 62,55% -
Percentage to total other liabilities
Pendapatan bunga – Amortisasi biaya transaksi
Interest income – Amortization of transaction costs
PT Akulaku Silvrr Indonesia (291.759) -
Sub jumlah (291.759) -
Subtotal
Persentase terhadap jumlah pendapatan bunga (13,50%) -
Percentage to total interest income
Beban provisi dan komisi lainnya
Other provision and commission expenses
PT Akulaku Silvrr Indonesia 145.940 -
Sub jumlah 145.940 -
Subtotal
Persentase terhadap jumlah beban operasional 5,43% -
Percentage to total operating expenses
Kompensasi manajemen kunci
Compensation of key management personnel
Gaji dan imbalan jangka pendek
Salaries and short-term benefits
Dewan Komisaris 3.360 3.020
Board of Commissioners
Direksi 6.685 5.827
Board of Directors
Pejabat Bank 22.172 15.295
Bank key employees
Sub jumlah 32.217 24.142
Subtotal
Persentase terhadap jumlah beban tenaga kerja 13,29% 14,01%
Percentage to total personnel expenses
*) Sejak 31 Maret 2022 bukan merupakan pihak berelasi
Not a related party since March 31, 2022
154 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 157
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kebijakan dan Pembagian Dividen
Dividend Policy and Distribution
Kebijakan Pembagian Dividen
Policy on Dividend Distribution
Sesuai dengan peraturan perundang-undangan yang In accordance with the applicable laws and regulations,
berlaku, termasuk tapi tidak terbatas pada UU yang including but not limited to the Law Limited Liability
mengatur tentang Perseroan Terbatas, Perseroan Companies Law, Company implements a dividend
menerapkan kebijakan pembagian dividen dengan terlebih distribution policy by first obtaining approval from
dahulu memperoleh persetujuan dari para Pemegang Shareholders through the GMS. In carrying out its
Saham melalui RUPS. Dalam menjalankan kegiatan business activities, the Company always strives to
usahanya, Perseroan senantiasa berupaya untuk memenuhi fulfill the rights of shareholders without prejudice to
hak para pemegang saham tanpa mengesampingkan the Company’s conditions, as well as considering the
kondisi Perseroan, serta mempertimbangkan tingkat future business growth rate.
pertumbuhan usaha ke depan.
Pembagian dividen yang dibayarkan kepada para The distribution of dividends paid to shareholders is
pemegang saham dilakukan dengan memperhatikan carried out by taking into account and considering a
dan mempertimbangkan sejumlah faktor, seperti number of factors, such as the level of health, level
tingkat kesehatan, tingkat kecukupan modal, kebutuhan of capital adequacy, the need for funds for further
dana untuk ekspansi usaha lebih lanjut, dan tanpa business expansion, and without prejudice to the right
mengurangi hak dari RUPS untuk menentukan lain of the GMS to determine otherwise in accordance with
sesuai dengan ketentuan Anggaran Dasar Perseroan. the provisions of the Company’s Articles of Association.
Pembagian Dividen
Dividend Distribution
Dalam melakukan pembagian dividen, Perseroan tidak In distributing dividends, the Company does not have
memiliki pembatasan-pembatasan (negative covenants) negative covenants that can harm shareholders due to
yang dapat merugikan pemegang saham sehubungan restrictions from third parties. In its implementation,
dengan pembatasan dari pihak ketiga. Dalam the Company always complies with applicable
pelaksanaannya, Perseroan senantiasa mematuhi regulations in the Republic of Indonesia, especially in
ketentuan yang berlaku di Negara Republik Indonesia the Capital Market.
khususnya di bidang Pasar Modal.
Berdasarkan hasil keputusan RUPS yang Based on the resolutions of the GMS held on July 21,
diselenggarakan pada 21 Juli 2022. Pemegang Saham 2022. Shareholders agree that there will be no dividend
menyetujui bahwa tidak terdapat pembagian dividen distribution for the 2021 financial year. The dividend
untuk tahun buku 2021. Adapun pembagian dividen distribution made by the Company in the last 5 (five)
yang dilakukan oleh Perseroan 5 (lima) tahun terakhir years can be seen as follows:
dapat dilihat sebagai berikut:
Tanggal Tanggal Nominal Dividen (Rp juta)
Tanggal RUPS Tahun Buku Risiko Dividen Dividen Per Saham
Pencatatan Pembayaran Dividend Nominal
Date of GMS Fiscal Year Dividend Ratio Dividend per Share
Listing Date Payment Date (Million Rupiah)
21-07-2022 - - 2021 - - -
31-03-2021 13-04-2021 03-05-2021 2020 10% 1.532,21 0,23
30-07-2020 12-08-2020 03-09-2020 2019 10% 1.598,83 0,24
28-06-2019 - - 2018 - - -
27-06-2018 09-07-2018 27-07-2018 2017 40% 5.763,77 1,11
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 155
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Realisasi Penggunaan Dana Hasil
Penawaran Umum
Realization of Proceeds from Public Offering
Perseroan telah melaporkan Realisasi Penggunaan The Company has reported Realization of the Use of
Dana Hasil Penawaran Umum sesuai dengan POJK Public Offering Proceeds in accordance with POJK No.
No. 30/POJK.04/2015 tentang Laporan Realisasi 30/POJK.04/2015 concerning the Realization Report on
Penggunaan Dana Hasil Penawaran Umum sebagai the Use of Proceeds from a Public Offering as follows:
berikut:
1. Penambahan Modal Dengan Hak Memesan Efek 1. Capital Increase with Pre-emptive Rights
Terlebih Dahulu (PMHMETD) V (PMHMETD) V
Pada pelaksanaan PMHMETD V, Perseroan During the PMHMETD V, the Company issued
menerbitkan 1.927.162.194 (nilai penuh) lembar 1,927,162,194 (full amount) new shares with a
saham baru dengan nominal Rp100 (nilai penuh) nominal value of Rp100 (full amount) per share,
per lembar saham, dan harga pelaksanaan Rp1.300 and an exercise price of Rp1,300 (full amount) per
(nilai penuh) per lembar saham. Seluruh penerbitan share. The entire issuance of the Company’s new
saham baru Perseroan pada PMHMETD V ini shares in PMHMETD V was completely absorbed
terserap habis dengan total dana yang diterima with a total fund received by the Company of Rp
oleh Perseroan sebanyak Rp2.505,31 miliar. 2,505.31 billion.
Realisasi penggunaan dana PMHMETD V sampai Realization of use of PMHMETD V funds up to
dengan 31 Desember 2022 adalah sebagai berikut: December 31, 2022 is as follows:
Nilai Realisasi Hasil Penawaran Umum Rencana Penggunaan Dana Menurut Prospektus
Realized Value of Pubic Offering Results Fund Usage Plan According to Prospect
Jenis
Tanggal
Penawaran Kegiatan Pengembangan
Efektif Jumlah Hasil Biaya
No. Umum Operasional Teknologi
Effective Penawaran Penawaran Penyaluran
Type of Public Hasil Bersih Perbankan Informasi
Date Umum Umum Kredit
Offering Net Proceeds Banking Information
Total Proceeds of Public Lending
Operation Technology
Public Offering Offering Fee
Activities Development
1 2 3 4 5 6 7 8 9
1 Penawaran 18-Nov-21 2.505.310.850.900 2.541.062.000 2.502.769.788.900 375.415.468.335 1.001.107.915.560 750.830.936.670
Umum Dengan
Hak memesan
Efek Terlebih
Dahulu V
Public Offering
with Pre-
emptive Rights
V
Jumlah 2.505.310.850.900 2.541.062.000 2.502.769.788.900 375.415.468.335 1.001.107.915.560 750.830.936.670
Total
156 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Realisasi Penggunaan Dana Menurut Prospektus
Actual Use of Funds According to the Prospect Sisa Dana
Hasil
Kegiatan Pengembangan Penawaran
Memperkuat Operasional Teknologi Memperkuat Umum
Penyaluran
Rasio KPMM Perbankan Informasi Rasio KPMM Remaining
Total Kredit Total
Strengthening Banking Information Strengthening Funds from
Lending
KPMM Ratio Operation Technology KPMM Ratio Public Offering
Activities Development
10 11 12 13 14 15 16 17
375.415.468.335 2.502.769.788.900 375.415.468.335 1.001.107.915.560 308.763.384.239 375.415.468.335 2.060.702.236.469 442.067.552.431
375.415.468.335 2.502.769.788.900 375.415.468.335 1.001.107.915.560 308.763.384.239 375.415.468.335 2.060.702.236.469 442.067.552.431
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 157
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2. Penambahan Modal Dengan Hak Memesan Efek 2. Increase in Capital with Pre-emptive Rights
Terlebih Dahulu (PMHMETD) VI (PMHMETD) VI
Pada pelaksanaan PMHMETD VI, Perseroan During the PMHMETD VI, the Company issued
menerbitkan 2.617.133.843 (nilai penuh) lembar 2,617,133,843 (full amount) new shares with a
saham baru dengan nominal Rp100 (nilai penuh) nominal value of Rp100 (full amount) per share, and
per lembar saham, dan harga pelaksanaan Rp650 an exercise price of Rp650 (full amount) per share.
(nilai penuh) per lembar saham. Seluruh penerbitan The entire issuance of the Company’s new shares
saham baru Perseroan pada PMHMETD VI ini in PMHMETD VI was completely absorbed with a
terserap habis dengan total dana yang diterima total fund received by the Company of Rp1,701.14
oleh Perseroan sebanyak Rp1.701,14 miliar. billion.
Realisasi penggunaan dana PMHMETD VI sampai Realization of use of PMHMETD VI funds up to
dengan 31 Desember 2022 adalah sebagai berikut: December 31, 2022 is as follows:
Rencana Penggunaan Dana
Nilai Realisasi Hasil Penawaran Umum Menurut Prospektus
Realized Value of Public Offering Results Fund Usage Plan According to
Prospect
Jenis Penawaran Tanggal
No. Umum Efektif Jumlah Hasil Kegiatan
Biaya
Public Offering Effective Date Penawaran Operasional
Penawaran Hasil Bersih
Umum Hasil Ekspansi Kredit Perbankan
Umum Net Proceeds
Penawaran Loan Expansion Banking
Public Offering
Proceeds of Operational
Fees
Public Offering Activities
1 2 3 4 5 6 7 8
1 Penawaran Umum 10-Nov-22 1.701.136.997.950 10.962.948.340 1.690.174.049.610 676.069.619.844 676.069.619.844
Dengan Hak
memesan Efek
Terlebih Dahulu VI
Public Offering
with Pre-emptive
Rights VI
Jumlah 1.701.136.997.950 10.962.948.340 1.690.174.049.610 676.069.619.844 676.069.619.844
Total
158 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Realisasi Penggunaan Dana Menurut Prospektus
According to the Prospect
Sisa Dana Hasil
Penawaran Umum
Kegiatan Pengembangan Total
Pengembangan Remaining Funds from
Operasional Teknologi
Teknologi Informasi Penyaluran Public Offering
Perbankan Informasi
Information Total Kredit
Banking Information
Technology Lending
Operational Technology
Development
Activities Development
9 10 11 12 13 14
338.034.809.922 1.690.174.049.610 - - - - 1.690.174.049.610
338.034.809.922 1.690.174.049.610 - - - - 1.690.174.049.610
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 159
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Kontribusi terhadap Negara
Contribution to the Nation
Perseroan berkomitmen untuk terus memenuhi The Company is committed to fulfilling all of its
seluruh kewajibannya dalam membayar pajak sebagai obligations in paying taxes as a form of the Company’s
bentuk kontribusi Perseroan terhadap negara dan contribution to the state and a form of compliance
wujud kepatuhan terhadap semua peraturan yang with all applicable regulations. The tax contribution of
berlaku. Adapun kontribusi pajak Perseroan pada the Company’s Bank in 2021 and 2022 can be seen as
tahun 2021 dan 2022 dapat dilihat sebagai berikut: follows:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2022 2021
Description
Nominal (Rp) Persentase (%)
Nominal (RP) Percentage (%)
PPh 21 19.828.479.473 10.343.061.993 9.485.417.480 91,71%
Income Tax 21
PPh 23 14.780.469.036 4.655.431.536 10.125.037.500 217,49%
Income Tax 23
PPh 26 19.945.529.566 4.238.512.625 15.707.016.941 370,58%
Income Tax 26
PPh 4 (2) 222.658.868.607 73.969.490.088 148.689.378.519 201,01%
Income Tax 4 (2)
PPN 389.758.994 - 389.758.994 100,00%
VAT
Jumlah Pajak 277.603.105.676 93.206.496.242 184.396.609.434 197,84%
Total Tax
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Informasi tentang Program
Kepemilikan Saham oleh Karyawan
dan/atau Manajemen (ESOP/MSOP)
Information on the Employee and/or Management
Share Ownership Program (ESOP/MSOP)
Per 31 Desember 2022, Perseroan tidak memiliki As of December 31, 2022, the Company did not
program kepemilikan saham oleh karyawan (ESOP) have an employee share ownership program (ESOP)
dan/atau manajemen (MSOP). Oleh karena itu, tidak and/or management (MSOP). Therefore, there is
terdapat informasi terkait ESOP/MSOP yang dapat no information related to ESOP/MSOP that can be
disajikan dalam Laporan Tahunan ini. presented in this Annual Report.
Perbandingan antara Target dengan
Realisasi Kinerja
Comparison between Targets and Performance
Realization
Pada tahun 2022, Perseroan telah menetapkan In 2022, the Company set a number of targets to be
sejumlah target yang hendak dicapai dalam Rencana achieved in the Company’s Business Plan (RBB) taking
Bisnis Perseroan (RBB) dengan memperhatikan kondisi into account conditions that occur throughout the year.
yang terjadi sepanjang tahun berjalan. Untuk menjaga To maintain optimal business activities, the Company
kegiatan usaha tetap optimal, Perseroan senantiasa always implements a number of strategies to achieve
melakukan sejumlah strategi guna mewujudkan business growth. The comparison between targets and
pertumbuhan usaha. Adapun perbandingan antara realization in 2022 can be seen as follows:
target dan realisasi pada tahun 2022 dapat dilihat
sebagai berikut:
dalam jutaan Rupiah
in million Rupiah
2021 2022
Keterangan
Descripton Realisasi Realisasi Target
∆ Rp (%)
Realization Realization Target
Kredit yang Diberikan 4,275,500 10,244,251 9,823,028 421,223 4.29%
Loans
Dana Pihak Ketiga 8,124,417 14,450,498 10,285,409 4,165,089 40.50%
Third Party Fund
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2021 2022
Keterangan
Descripton Realisasi Realisasi Target
∆ Rp (%)
Realization Realization Target
Ekuitas 2,889,827 3,744,590 7,007,156 (3,262,566) (46.56)%
Equity
Modal Disetor 942,168 942,168 1,326,784 (384,616) (28.99)%
Paid-in Capital
Jumlah Aset 11,337,809 19,694,280 18,787,218 907,062 4.83%
Total Assets
Pendapatan Bunga Bersih 315,090 1,448,657 1,258,378 190,279 15.12%
Net Interest Income
Laba/(Rugi) Tahun Berjalan (Sebelum Pajak) (990,420) (785,942) (866,358) 80,416 (9.28)%
Profit/(Loss) for the Current Year (Before Tax)
Rasio Keuangan
Financial Ratio
KPMM/CAR 55.49% 36.79% 65.12%
ROE (84.61)% (32.67)% (26,16)%
ROA (13.71)% (5.20)% (4,61)%
NIM 5.15% 13.83% 9.63%
BOPO 224.01% 127.28% 140.39%
LFR 52.63% 73.21% 95.50%
Upaya Merealisasikan Target yang Ditetapkan
Effort to Achieve the Targets
Berdasarkan RBB yang telah disusun, Perseroan Based on the RBB that has been prepared, the
memiliki sejumlah target yang hendak dicapai pada Company has a number of targets to be achieved in
tahun 2022, yaitu: 2022, namely:
1. Meluncurkan produk dan layanan retail untuk 1. Launching retail products and services to support
menunjang perluasan segmen pasar, seperti market segment expansion, such as adding mobile
menambah produk mobile banking sehingga banking products so that they have complete
mempunyai fitur yang lengkap features
2. Melanjutkan transformasi digital di segala 2. Continuing digital transformation in all fields and
bidang dan pengembangan bisnis secara sustainable business development.
berkesinambungan.
3. Pengelolaan likuiditas dan kegiatan pendanaan 3. Management of liquidity and funding activities
termasuk peningkatan dalam komposisi rekening including an increase in the composition of current
giro dan tabungan. and savings accounts.
4. Penataan jaringan kantor yang lebih efisien. 4. Structuring a more efficient office network.
5. Mempertahankan produk-produk baru serta 5. Maintaining new products and improve processes
melakukan perbaikan proses yang telah that have been launched in order to be able to
diluncurkan agar mampu bersaing di pasar. compete in the market.
6. Penyempurnaan kebijakan pengelolaan risiko dan 6. Improving risk management policies and
melaksanakan tata kelola perusahaan yang baik. implementing good corporate governance.
7. Peningkatan kualitas dan produktivitas untuk 7. Increasing quality and productivity to produce
menghasilkan Sumber Daya Manusia yang competent and qualified human resources.
kompeten dan berkualitas.
8. Meningkatkan permodalan. 8. Increasing capital.
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Berdasarkan target-target tersebut, Perseroan Based on these targets, the Company always
senantiasa menerapkan langkah strategis untuk implements strategic steps to realize these targets
merealisasikan target tersebut guna mendukung in order to support the Company’s business growth.
pertumbuhan usaha Perseroan. Adapun langkah The strategic steps implemented by the Company to
strategis yang diterapkan Perseroan untuk achieve this target include:
mewujudkan target tersebut, antara lain:
1. Melanjutkan transformasi digital 1. Continuing digital transformation
2. Pengembangan ekosistem layanan Perbankan 2. Development of an integrated Digital Banking
berbasis digital terintegrasi yang berfokus pada service ecosystem that focuses on improving
peningkatan layanan nasabah di segmen retail customer service in the retail and corporate
dan korporasi sesuai dengan klasifikasi Kelompok segments according to the classification of the
Usaha Bank. Bank Business Group.
3. Melanjutkan proses peningkatan kualitas 3. Continuing the process of improving the quality of
pengelolaan dan pengamanan Teknologi Informasi Information Technology management and security
sesuai dengan POJK MRTI, best practice, dan standar in accordance with POJK MRTI, best practices, and
yang berlaku secara global. standards that apply globally.
4. Memposisikan Perseroan sebagai salah satu 4. Positioning the Company as one of the leading
institusi keuangan digital terdepan yang digital financial institutions that rely on technology
bertumpu pada teknologi di dalam peningkatan in increasing business development and services
pengembangan bisnis dan layanan secara nasional. nationally.
5. Peningkatan mekanisme operasional dan 5. Improving the operational mechanism and
pengelolaan jaringan kantor yang efektif dan management of effective and efficient office
efisien guna mendukung transformasi menjadi networks to support the transformation into a bank
bank dengan layanan digital serta peningkatan with digital services and improve excellent service
pelayanan prima kepada nasabah. to customers.
6. Meningkatkan layanan yang berbasis teknologi 6. Improving technology-based and conventional
maupun konvensional seperti pengoperasionalan services such as the operation of cash cars and
mobil kas dan kantor layanan dimana diharapkan service offices which are expected to improve
dapat meningkatkan mutu pelayanan kepada service quality to customers as a means of changing
nasabah-nasabah sebagai sarana informasi information according to the Company’s vision and
perubahan sesuai visi Perseroan dan layanan branchless banking-based services that can reach
berbasis branchless banking yang dapat areas in Indonesia.
menjangkau wilayah-wilayah di Indonesia.
7. Penyesuaian organisasi beserta aspek 7. Adjustment of the organization and its supporting
pendukungnya dengan budaya kerja, strategi baru aspects with work culture, new strategies to achieve
guna pencapaian visi Perseroan. the Company’s vision.
8. Memperkuat permodalan melalui mekanisme 8. Strengthen capital through the Capital Increase
Penambahan Modal dengan Hak Memesan Efek mechanism with Pre-emptive Rights (PMHMETD) at
Terlebih Dahulu (PMHMETD) pada akhir tahun the end of 2021 and through the Capital Increase
2021 dan melalui mekanisme Penambahan Modal mechanism with Pre-emptive Rights (PMHMETD)
dengan Hak Memesan Efek Terlebih Dahulu and/or PMTHMETD (Increased Capital Without Pre-
(PMHMETD) dan/atau PMTHMETD (Penambahan emptive Rights (PMTHMETD) in 2022.
Modal Tanpa Hak Memesan Efek Terlebih Dahulu
(PMTHMETD) tahun 2022.
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Perbandingan antara Realisasi dan
Proyeksi Tahun 2023
Comparison of Realization and Projection in 2023
Selain menetapkan target yang hendak dicapai pada In addition to setting targets to be achieved in 2022,
tahun 2022, Perseroan juga menyusun proyeksi the Company also prepares projections to be achieved
yang hendak dicapai pada tahun mendatang dengan in the coming year by taking into account macro and
tetap memperhatikan kondisi makro maupun mikro microeconomic conditions. The comparison between
ekonomi. Perbandingan antara realisasi dan proyeksi realization and projections for 2023 that has been
tahun 2023 yang telah disusun oleh Perseroan dapat prepared by the Company can be seen as follows:
dilihat sebagai berikut:
dalam jutaan Rupiah
in million Rupiah
2022 2023
Keterangan
Description Realisasi Target Pertumbuhan (%)
Realization Growth Target (%)
Kredit yang Diberikan 10,244,251 30%-50%
Loans
Dana Pihak Ketiga 14,450,498 30%-50%
Third Party Fund
Ekuitas 3,744,590 30%-50%
Equity
Modal Disetor 942,168 30%-50%
Paid-in Capital
Jumlah Aset 19,694,280 30%-50%
Total Asset
Pendapatan Bunga Bersih 1,448,657 90%-100%
Net Interest Income
Laba/(Rugi) Tahun Berjalan (Sebelum Pajak) (785,942) 100%-120%
Profit/(Loss) for the Current Year (Before Tax)
Rasio Keuangan
Financial Ratio
KPMM/CAR 36.79% 46.60%
ROE (32.67)% 1.28%
ROA (5.20)% 0.38%
NIM 13.83% 14.73%
BOPO 127.28% 97.74%
LFR 73.21% 85.21%
Perseroan telah menetapkan target Perseroan dalam The Company has set Company’s targets in the short
jangka pendek, jangka menengah serta strategi term, medium term and the main strategy, taking into
utama Perseroan, dengan mempertimbangkan account the financial and non-financial conditions
kondisi keuangan dan non-keuangan serta rencana and the Company’s business development plans. The
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pengembangan usaha Perseroan. Adapun rencana following are the Company’s plans and strategies for
dan strategi yang ditetapkan oleh Perseroan untuk 2023:
tahun 2023 adalah sebagai berikut:
Strategi Perseroan The Company Strategy
1. Melanjutkan transformasi Digital 1. Continue Digital transformation
2. Pengembangan ekosistem layanan Perbankan 2. Development of an integrated Digital Banking
berbasis digital terintegrasi yang berfokus pada service ecosystem that focuses on improving
peningkatan layanan nasabah di segmen retail customer service in the retail and corporate
dan korporasi sesuai dengan klasifikasi Kelompok segments according to the classification of the
Usaha Bank. Bank Business Group.
3. Melanjutkan proses peningkatan kualitas 3. Continue the process of improving the quality of
pengelolaan dan pengamanan Teknologi Informasi Information Technology management and security
sesuai dengan ketentuan keamanan cyber, undang- in accordance with cyber security provisions,
undang perlindungan data pribadi dan standar personal data protection laws and standards that
yang berlaku secara global. apply globally.
4. Memposisikan Perseroan sebagai salah satu 4. Position the Company as one of the leading and
institusi keuangan digital terdepan dan terpercaya trusted digital financial institutions that relies on
yang bertumpu pada teknologi di dalam technology in increasing business and service
peningkatan pengembangan bisnis dan layanan development nationally.
secara nasional.
5. Peningkatan mekanisme operasional dan 5. Improve the operational mechanism and
pengelolaan jaringan kantor yang efektif dan management of effective and efficient office
efisien guna mendukung transformasi menjadi networks to support the transformation into a bank
bank dengan layanan digital serta peningkatan with digital services and improve excellent service
pelayanan prima kepada nasabah. to customers.
6. Meningkatkan layanan yang berbasis teknologi 6. Improve technology-based and conventional
maupun konvensional seperti kantor cabang services, such as branch offices, which are expected
dimana diharapkan dapat meningkatkan mutu to improve the quality of service to customers as
pelayanan kepada nasabah-nasabah sebagai a means of changing information according to the
sarana informasi perubahan sesuai visi Perseroan Company’s vision and branchless banking-based
dan layanan berbasis branchless banking yang services that can reach major cities in Indonesia.
dapat menjangkau kota besar di Indonesia.
7. Penyesuaian organisasi beserta aspek 7. Adjustment of the organization and its supporting
pendukungnya dengan budaya kerja, strategi baru aspects with work culture, new strategies to achieve
guna pencapaian visi Perseroan. the Company’s vision.
8. Memperkuat permodalan melalui mekanisme 8. Strengthening capital through the mechanism
Penambahan Modal dengan Hak Memesan Efek of Capital Increase with Pre-emptive Rights
Terlebih Dahulu (PMHMETD) dan/atau PMTHMETD (PMHMETD) and/or PMTHMETD (Increased Capital
(Penambahan Modal Tanpa Hak Memesan Efek without Pre-emptive Rights), if needed.
Terlebih Dahulu), jika diperlukan.
Target Perseroan Jangka Pendek Short-Term Company Targets
1. Membangun lebih lanjut aktivitas akuisisi nasabah 1. Further develop new customer acquisition activities
baru baik individu, UMKM, dan korporasi. Termasuk for individuals, MSMEs and corporations. Including
kolaborasi dengan mitra daring dan luring dalam collaboration with online and offline partners in
pengembangan usaha penyaluran kredit. developing the loan business.
2. Rencana pengembangan Fee Based Income. 2. Fee Based Income development plan.
3. Senantiasa menjaga pemenuhan Dana Pihak 3. Always maintain the fulfillment of Third Party Funds
Ketiga (DPK) untuk likuiditas dan mendukung (TPF) for liquidity and support the growth of the
pertumbuhan bisnis kredit. Strategi pertumbuhan credit business. The TPF growth strategy will focus
DPK akan berfokus pada pertumbuhan Giro on the growth of Current Accounts and Saving
dan Tabungan dengan tujuan untuk memiliki Accounts with the aim of having stable funding and
pendanaan yang stabil dan juga menurunkan cost also reducing the Company’s cost of funds.
of fund Perseroan.
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4. Fokus dalam aktivitas akuisisi nasabah baru baik 4. Focus on new customer acquisition activities, both
nasabah perorangan maupun non-perorangan, individual and non-individual customers, by making
dengan memanfaatkan berbagai channel akuisisi: the most of various acquisition channels: Digital
Digital Platform, Branch, Community Banking, dan Platform, Branch, Community Banking, and Offline
Offline Activation. Activation.
5. Peningkatan fitur pada sistem digital core banking 5. Improved features of the digital core banking
dan pengembangan aplikasi pendukung untuk system and developed supporting applications to
mendukung perkembangan bisnis serta melanjutkan support business development and continue digital
transformasi digital pada proses operasional. transformation in operational processes.
6. Peningkatan sistem dan kapasitas dari sisi 6. Improvement of systems and capacity from the
infrastruktur untuk mendukung target dari sisi infrastructure side to support targets from the
bisnis terkait dengan jumlah nasabah di masing- business side related to the number of customers
masing segmen dimana diharapkan dapat in each segment which is expected to support
mendukung pertumbuhan usaha serta pemenuhan business growth and fulfill the vision to become
visi untuk menjadi Bank dengan layanan digital a leading bank with digital services that relies on
terdepan yang bertumpu pada perkembangan technological developments.
teknologi.
7. Pengembangan produk kartu debit baik 7. Development of debit card products, through
melalui layanan Gerbang Pembayaran Nasional the National Payment Gateway (GPN) and
(GPN) maupun internasional dan melakukan internationally and developing debit card co-
pengembangan kerjasama co-branding kartu debit branding cooperation with strategic partners.
dengan mitra-mitra strategis.
Target Perseroan Jangka Menengah Medium-Term Company Targets
1. Melakukan inovasi dalam layanan pinjaman 1. Make innovations in loan services that are easier and
yang semakin mudah dan cepat namun tetap faster but still pay attention to the precautionary
memperhatikan prinsip kehati-hatian. principle.
2. Memanfaatkan captive market dari mitra daring 2. Make the most of captive markets from online and
dan luring dalam rangka meningkatkan penyaluran offline partners in order to increase lending.
kredit.
3. Mengimplementasikan konsep Open Banking, 3. Implement the Open Banking concept, so it can
sehingga dapat memposisikan sebagai salah satu position itself as a financial institution that is ready
institusi finansial yang siap berkolaborasi dalam to collaborate in the digital ecosystem.
ekosistem digital.
Prospek Usaha
Business Prospect
Dikutip dari Tinjauan Kebijakan Moneter yang According to the Monetary Policy Review released
dirilis oleh Bank Indonesia, menjelaskan bahwa by Bank Indonesia, it was explained that Indonesia’s
pertumbuhan ekonomi domestik Indonesia tetap domestic economic growth remained sound. Domestic
baik. Permintaan domestik tetap berdaya tahan demand remains resilient, influenced by people’s
dipengaruhi oleh daya beli masyarakat dan keyakinan purchasing power and the confidence of economic
pelaku ekonomi yang tetap terjaga. Perkembangan ini actors that is continuously maintained. These
tercermin pada berbagai indikator bulan November developments are reflected in various indicators for
2022 dan hasil survei Bank Indonesia terakhir, November 2022 and the latest Bank Indonesia survey
seperti keyakinan konsumen, penjualan eceran, results, such as consumer confidence, retail sales, and
dan Purchasing Managers’ Index (PMI) Manufaktur. Manufacturing Purchasing Managers’ Index (PMI).
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Sementara itu, kinerja ekspor diperkirakan tetap kuat, Meanwhile, export performance is expected to remain
khususnya didorong ekspor batu bara, CPO, besi dan strong, especially driven by exports of coal, CPO, iron
baja, serta ekspor jasa, seiring permintaan beberapa and steel, as well as exports of services, in line with the
mitra dagang utama yang masih kuat serta dampak strong demand from several major trading partners
positif kebijakan yang ditempuh Pemerintah. Secara and the positive impact of the policies adopted by the
spasial, kinerja positif ekspor ditopang terutama Government. Spatially, the positive performance of
didorong Kalimantan, Sumatera, dan Sulawesi- exports was mainly driven by Kalimantan, Sumatra and
Maluku-Papua (Sulampua), yang tetap tumbuh kuat. Sulawesi-Maluku-Papua (Sulampua), which continued
Pertumbuhan ekonomi yang tetap baik sejalan dengan to grow strongly. The sound economic growth was in
perkembangan dari sisi lapangan usaha dimana sektor line with developments of business sector, whereas
Perdagangan Besar dan Eceran, Industri Pengolahan, the Wholesale and Retail Trade, Processing Industry,
serta Transportasi dan Pergudangan tumbuh cukup and Transportation and Warehousing sectors grew
kuat. Dengan perkembangan tersebut, pertumbuhan quite strongly. With these developments, economic
ekonomi 2022 diperkirakan tetap bisa ke atas dalam growth in 2022 was expected to increase within the
kisaran proyeksi Bank Indonesia pada 4,5-5,3%. Pada range of Bank Indonesia’s projection of 4.5-5.3%. In
tahun 2023, pertumbuhan ekonomi diperkirakan 2023. The economic growth is expected to remain
tetap kuat meskipun sedikit melambat sejalan dengan strong, although it will slow down slightly in line with
perlambatan ekonomi global ke titik tengah kisaran the global economic slowdown to the midpoint of the
4,5-5,3%. 4.5-5.3% range.
Di sisi lain, dikutip dari dokumen bertajuk “Kerangka On the other hand, according to the document
Ekonomi Makro Dan Pokok-Pokok Kebijakan Fiskal titled “Kerangka Ekonomi Makro Dan Pokok-Pokok
Tahun 2023” yang dirilis oleh Kemenkeu, Perang Rusia Kebijakan Fiskal Tahun 2023” released by the Ministry
dan Ukraina menjadi salah satu faktor risiko terbesar of Finance, the war between Russia and Ukraine is
bagi perekonomian global ke depan. Serangan militer one of the biggest risk factors for the global economy
Rusia terhadap Ukraina sejak 24 Februari 2022 telah going forward. The Russian military attack on Ukraine
menimbulkan dampak kemanusiaan yang besar. since February 24, 2022 has had a major humanitarian
Berbagai negara merespons dengan pemberian sanksi impact. Various countries responded by imposing
ekonomi berat terhadap Rusia, seperti pembatasan/ severe economic sanctions against Russia, such
pelarangan ekspor- impor, pemblokiran dari sistem as export-import restrictions/bans, blocking of the
pembayaran internasional, hingga pembekuan aset. international payment system, and freezing assets. The
Dampak perang pada pertumbuhan ekonomi global impact of war on global economic growth is expected
diperkirakan akan sangat besar. to be enormous.
The Organization for Economic Co-operation and The Organization for Economic Co-operation and
Development (OECD) mengestimasi pertumbuhan Development (OECD) estimates that the global
ekonomi global akan turun sebesar 1 poin persentase economic growth will fall by 1 percentage point from
dari proyeksi baseline, di tahun pertama perang. the baseline projection, in the first year of the war. In
Dalam April 2022 World Economic Outlook/WEO IMF April 2022, the IMF World Economic Outlook/WEO also
juga melakukan revisi ke bawah atas pertumbuhan revised down world economic growth in 2022 by 0.8
ekonomi dunia 2022 sebanyak 0,8 poin persentase (pp) percentage points (pp) from the previous projection
dari proyeksi sebelumnya di Januari. IMF mengestimasi in January. The IMF estimated that world economic
pertumbuhan ekonomi dunia tahun 2022 hanya akan growth in 2022 would only be at the level of 3.6 percent,
berada di tingkat 3,6 persen, atau melambat tajam or slow down sharply from 2021 growth of 6.1 percent.
dari pertumbuhan tahun 2021 yang sebesar 6,1 The decline in economic growth projections occurs
persen. Penurunan proyeksi pertumbuhan ekonomi widely, especially in countries that have high economic
terjadi secara luas, khususnya negara yang memiliki relations with Russia - Ukraine, such as the European
hubungan ekonomi tinggi dengan Rusia – Ukraina region.
seperti kawasan Eropa.
Rusia sendiri diperkirakan akan mengalami kontraksi Russia itself is expected to contract sharply by more than
tajam lebih dari 10 persen. Beberapa proyeksi 10 percent. Projections for the growth of other major
pertumbuhan negara utama lainnya seperti AS, Tiongkok, countries, such as the US, China, India and ASEAN-5
India, dan ASEAN-5 juga mendapat koreksi meski relatif were also revised, although they were relatively more
lebih terbatas. Tren kenaikan inflasi global diperkirakan limited. The upward trend in global inflation is expected
berlangsung lebih lama dengan level yang lebih tinggi to last longer at a higher level than previously estimated.
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dari perkiraan sebelumnya. Dalam estimasi OECD, inflasi In OECD estimates, global inflation could increase by
global dapat meningkat 2,5 pp di atas estimasi baseline di 2.5 pp above the baseline estimate in the first year of
tahun pertama perang. Sementara dalam proyeksi IMF, the war. Meanwhile, according to the IMF’s projection,
inflasi kelompok negara maju (advanced economies/AEs) inflation for advanced economies (AEs) will increase
naik 1,8 pp dari proyeksi sebelumnya, sementara inflasi by 1.8 pp from the previous projection, while inflation
negara berkembang (emerging markets and developing for developing countries (emerging markets and
economies/EMDEs) naik 2,8 pp. developing economies/EMDEs) will increase by 2.8 pp.
Selain mendorong kenaikan harga-harga komoditas, In addition to driving up commodity prices, the war
perang Rusia dan Ukraina juga berisiko membuat between Russia and Ukraine also risks that prolongs
disrupsi suplai semakin berkepanjangan dan supply disruptions and creates barriers to global
menciptakan hambatan perdagangan global, sehingga trade. The war will potentially raise the inflation rate.
berpotensi terus mendorong kenaikan inflasi. Tekanan The inflation is is expected to be suppressed in the
inflasi diperkirakan terjadi lebih signifikan di negara main trading partner countries of Russia and Ukraine,
mitra dagang utama Rusia dan Ukraina seperti negara- such as European countries, which have a very high
negara kawasan Eropa yang memiliki ketergantungan dependence on Russian energy imports. Some
sangat tinggi atas impor energi dari Rusia. other regions, such as Africa, also have a very high
Beberapa kawasan lain seperti Afrika juga memiliki dependence on Ukrainian wheat.
ketergantungan sangat tinggi dari gandum Ukraina.
Grafik (a) Proyeksi Pertumbuhan Ekonomi Global (%); (b) Proyeksi Inflasi AEs (%); (c) Proyeksi Inflasi EMDEs (%)
Graph (a) Global Economic Growth Projection (%); (b) AEs Inflation Projection (%); (c) EMDEs Inflation Projection (%)
IMF Jan 2022 IMF Jan 2022 IMF Jan 2022
IMF Apr 2022 IMF Apr 2022 IMF Apr 2022
8 6 5,7 9 8,6
6,1
6 5 8
4,4
3,8 3,9
4 2,8 4 1,4 7
5,9 5,9
3,5 3,5 3,1
2 3 6 6,5
2,5 5,1 5,1
0 2 5
2,1
0,7 4,7
-2 -3,1 1 4
-4 0 3
2019 2020 2021 2022f 2023f 2019 2020 2021 2022f 2023f 2019 2020 2021 2022f 2023f
Sumber: IMF
Kenaikan inflasi yang signifikan diperkirakan akan The significant rise in inflation is expected to accelerate
terus mendorong percepatan pengetatan kebijakan global monetary policy tightening. This poses a risk
moneter global. Hal ini memberi risiko pada terjadinya of tightening liquidity and increasing global financial
pengetatan likuiditas dan peningkatan volatilitas pasar market volatility. This situation can create a propagation
keuangan global. Situasi ini dapat menciptakan efek effect and disrupt economic recovery, especially for
rambatan dan gangguan bagi pemulihan ekonomi, developing countries. The current risk escalation has
khususnya untuk negara-negara berkembang. Eskalasi also created a global macroeconomic policy dilemma.
risiko yang terjadi saat ini juga menciptakan dilema The increasingly persistent upward trend in global
kebijakan makroekonomi global. Tren kenaikan inflasi inflation is expected to continue accelerating monetary
global yang semakin persisten diperkirakan akan policy tightening. On the other hand, sharp monetary
terus mendorong percepatan pengetatan kebijakan tightening has also increased uncertainty in and
moneter. Di sisi lain, pengetatan moneter yang tajam pressure on growth prospects.
juga meningkatkan ketidakpastian dan tekanan
terhadap prospek pertumbuhan.
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Berbagai risiko global lain masih harus terus We must still pay attention to other global risks.
diwaspadai. Perang Rusia dan Ukraina, kenaikan The Russia-Ukraine war, rising global inflation
inflasi global dan harga komoditas, serta pengetatan and commodity prices, as well as monetary policy
kebijakan moneter menjadi risiko-risiko yang tightening are risks whose effects are immediately
efeknya saat ini langsung terlihat. Akan tetapi, masih visible. However, there are still various other risks that
terdapat berbagai risiko lain yang dapat mengganggu could disrupt development in the medium and long
pembangunan di jangka menengah dan panjang. term. Scarring effects, climate change, and changes in
Scarring effect, perubahan iklim, serta perubahan China’s policy direction towards higher quality growth
arah kebijakan Tiongkok menuju pertumbuhan lebih are some of the issues that must be anticipated and
berkualitas merupakan beberapa isu yang harus terus mitigated as early as possible.
diantisipasi dan dimitigasi sedini mungkin.
Aspek Pemasaran
Marketing Aspect
Strategi Pemasaran
Marketing Strategy
Selama tahun 2022, aktivitas ekonomi bergerak ke arah During 2022, economic activity moves in a positive
positif dan terus melanjutkan pemulihan. Hal ini juga direction and continues to recover. This has a positive
tentunya berdampak baik terhadap perkembangan impact on the development of the banking industry.
industri perbankan.
Dalam menjalankan usahanya, kegiatan pemasaran In running its business, marketing activities play an
memegang peranan penting dalam upaya menjaga important in efforts to maintain market share and
pangsa pasar dan memperluas basis konsumen expand the Company’s consumer base. In addition,
Perseroan. Selain itu, transformasi yang dilakukan the transformation carried out by the Company as a
Perseroan selaku bank dengan layanan digital membuat bank with digital services has enabled the Company
Perseroan terus berfokus dalam meningkatkan to continue to focus on improving service quality and
mutu pelayanan dan strategi pemasaran yang efektif an effective marketing strategy so that it can present
sehingga dapat menghadirkan produk-produk superior products that customers can enjoy.
unggulan yang dapat dirasakan oleh nasabah.
Di tengah persaingan yang sangat ketat dengan In the midst of very tight competition with changing
tuntutan pasar yang terus berubah, Perseroan terus market demands, the Company continues to update
melakukan pembaharuan strategi dan kebijakan yang its strategies and policies in order to always provide
diterapkan agar senantiasa dapat memberikan solusi banking service solutions that are appropriate and
layanan perbankan yang tepat dan relevan dengan relevant to the needs and customer segments.
kebutuhan dan segmen nasabah.
Dalam rangka meningkatkan layanan kepada para To improve services to its customers, the Company is
nasabahnya, Perseroan juga berusaha beradaptasi dan also trying to adapt and continue to innovate. Support
terus berinovasi. Dukungan pertumbuhan ekonomi for domestic economic growth as well as the increasing
dalam negeri serta jumlah kelompok masyarakat kelas number of middle-class groups can make a positive
menengah yang terus meningkat dapat memberikan contribution to economic activity, not to mention the
kontribusi positif terhadap aktivitas ekonomi, termasuk banking industry. The Company continues to strive to
dalam industri perbankan. Perseroan terus berupaya take advantage of various existing opportunities by
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Performance Management Company
Highlight Report Profile
memanfaatkan berbagai peluang dan kesempatan providing innovative banking products and services
yang ada dengan menyediakan produk dan layanan tailored to the needs and target market.
perbankan yang inovatif dan disesuaikan dengan
kebutuhan dan target pasar.
Tahun 2022 merupakan tahun perbaikan dimana 2022 is a year of improvement where the pandemic
situasi pandemi di Tanah Air konsisten membaik yang situation in the country has consistently improved, not
disertai dengan menguatnya perkembangan ekonomi to mention the strengthening Indonesia’s economic
Indonesia. Aktivitas ekonomi kembali dibuka secara development. Economic activity is slowly re-opening
perlahan dan masyarakat dapat beraktivitas secara and people can do the physical activities as before.
offline seperti sedia kala.
Selain itu, masyarakat Indonesia pun semakin terbiasa In addition, the Indonesians are getting used to live
hidup dalam Adaptasi Kebiasaan Baru, terutama in the Adaptation of New Habits, especially regarding
perihal digitalisasi berbagai kegiatan yang memberi digitalization of various activities that have made many
banyak kemajuan bagi kehidupan selama pandemi. advances for life during the pandemic.
Perseroan berusaha menangkap fenomena tersebut The Company seeks to capitalize on this phenomenon
dan memenuhi kebutuhan masyarakat dengan and meet the needs of society by providing products
menyediakan produk dan layanan yang sesuai dengan and services that meet the needs of the Indonesian
kebutuhan kebutuhan masyarakat Indonesia pada people in general and the Company’s customers in
umumnya dan nasabah Perseroan pada khususnya. particular.
Platform digital menjadi salah satu kanal dalam The digital platform is one of the channels in promoting
mengkomunikasikan produk dan layanan yang the products and services of the Company. As the
Perseroan miliki. Seiring dengan diperbolehkannya physical activities are now allowed, communication
beraktivitas secara tatap muka, komunikasi through offline media is still implemented to establish
dengan media offline tetap dilakukan dalam rangka good awareness and education in the community.
membangun awareness dan edukasi yang baik di Meanwhile, the Company, as a bank with digital
masyarakat. Sedangkan sebagai bank dengan layanan services, needs to create breakthroughs and gain
digital diperlukan banyak terobosan dan keberanian courage to provide excellent and innovative services in
untuk menyediakan pelayanan yang prima dan inovatif this modern era and to offer many broad and flexible
di era modern ini sehingga mampu menawarkan choices for customers.
banyak pilihan yang luas dan fleksibel bagi nasabah.
Di tahun 2022, Perseroan meluncurkan kampanye In 2022, the Company launched the #BuatSemua
#BuatSemua sebagai kampanye pemasaran sebagai campaign that replaced the previous campaign, namely
kelanjutan dari kampanye pemasaran sebelumnya Neoliuner. The Company seeks to provide solutions to
yang Perseroan lakukan di akhir tahun sebelumnya, address challenges faced by various groups of people
yaitu kampanye Neoliuner. Perseroan secara aktif in their daily lives. Through the theme “Business and
memberikan solusi dari berbagai permasalahan Fun”, the Company makes the #BuatSemua campaign
perbankan dan finansial yang masih dialami oleh an attractive offer that contains full-featured banking
berbagai kalangan masyarakat dalam kehidupan products in only one easy-to-use application.
sehari-harinya. Lewat tema “Business dan Fun”,
Perseroan menjadikan kampanye #BuatSemua
sebagai tawaran menarik yang berisikan produk
perbankan yang berfitur lengkap hanya dalam satu
aplikasi yang mudah digunakan.
Sejalan dengan pulihnya keadaan pandemi, Perseroan As the conditions are recovering from the pandemic,
mulai aktif melakukan literasi secara tatap muka the Company began to actively engage in face-to-face
melalui kegiatan “Neo Keliling”, acara yang ditujukan literacy through the “Neo Keliling” activity, an event
untuk memberikan edukasi dan informasi kepada aimed at providing education and information to the
masyarakat terkait permasalahan finansial yang ada public regarding financial problems in Indonesia. In
di Indonesia. Pada tahun 2022 kegiatan Neo Keliling 2022, Neo Keliling was held in 3 (three) cities, namely
diadakan di 3 (tiga) kota di Indonesia, yaitu Palembang, Palembang, Surabaya and Yogyakarta. Thorughout
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Surabaya, dan Yogyakarta. Dalam rangkaian kegiatan the campaign, the Company collaborated with several
Neo Keliling, Perseroan bekerjasama dengan beberapa local influencers and the community to promote the
influencer lokal serta komunitas untuk menyebarkan #BuatSemua spirit to the Indonesian people.
semangat #BuatSemua kepada masyarakat Indonesia.
Sebagai bank dengan layanan digital terdepan di As the leading bank with digital services in Indonesia,
Indonesia, dalam rangka memperluas jangkauan, in 2022, the Company also collaborated with various
di tahun 2022 Perseroan juga bekerjasama dengan lifestyle communities to expand its network, namely
berbagai komunitas. Perseroan berkolaborasi dan with fashion, automotive, music, students, content
bekerjasama dengan beragam komunitas, mulai dari creators, and professional communities, such as
komunitas lifestyle seperti fashion, otomotif, musik, pharmacists.
mahasiswa, konten kreator, bahkan komunitas profesi
seperti apoteker.
Kolaborasi yang dilakukan Perseroan di tahun 2022 With such collaboration, the Company is expected
yaitu menjadi Official Banking Partner dalam gelaran to become the Official Banking Partner in the grand
akbar industri modifikasi dan aftermarket yang digagas modification and aftermarket industry event initiated
oleh komunitas pecinta otomotif, yaitu Indonesia by the automotive enthusiast community, namely
Modification Lifestyle & Expo (IMX) 2022; menjadi Indonesia Modification Lifestyle & Expo (IMX) 2022;
sponsor utama dalam gelaran neobank Localfest; become the main sponsor of the Neobank Localfest
dan berkolaborasi dengan Ikatan Apoteker Indonesia event; and become the financial education instructor
untuk memberikan edukasi keuangan kepada ribuan for the Indonesian Pharmacist Association and provide
apoteker dari seluruh Indonesia, dalam rangkaian Bali financial education to thousands of pharmacists across
Pharmacy Festival 2022. Indonesia, in the series of the Bali Pharmacy Festival
2022.
Pangsa Pasar
Market Share
Sebagai langkah yang Perseroan tempuh untuk The Company has taken various initiatives to outreach
menjangkau berbagai kalangan generasi anak young generation, among others, by collaborating
muda, salah satunya adalah dengan berkolaborasi with communities that are dominated by young
dengan komunitas yang pesertanya didominasi oleh people. This community has various types of interests,
kalangan muda. Komunitas ini berasal dari berbagai ranging from automotive, music, lifestyle, content
jenis peminatan, mulai dari otomotif, musik, lifestyle, creators, students, professional communities such as
konten kreator, mahasiswa, komunitas profesi seperti pharmacists, and so on.
apoteker, dan lain sebagainya.
Selama kuartal III 2022 saja, Perseroan berhasil During the third quarter of 2022 alone, the Company
menjangkau sekitar 250 komunitas dengan total managed to reach around 250 communities with a total
anggota lebih dari 5.000 orang. Hal ini semakin of more than 5,000 members. This further strengthens
mengukuhkan komitmen Perseroan untuk terus the Company’s commitment to continuously expanding
menerus memperluas jangkauannya di berbagai its network in various regions in Indonesia.
daerah di Indonesia.
Perseroan juga ikut serta dengan dan mendukung The Company also participates with and supports
berbagai event berbasis komunitas, guna various community-based events, in order to introduce
memperkenalkan produk dan layanan yang dapat products and services for the public. The community is
dinikmati masyarakat. Komunitas menjadi salah satu one of the means the Company prefers to introduce
cara yang Perseroan pilih untuk dapat memperkenalkan and educate the younger generation about financial
dan mengedukasi generasi muda mengenai literasi literacy, banking, and especially the advantages of
keuangan, perbankan, dan khususnya keuntungan using banks with digital services.
menggunakan bank dengan layanan digital.
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Perseroan berkomitmen untuk terus mendukung The Company is committed to supporting the younger
generasi muda untuk berkegiatan secara positif dan generation to carry out positive and creative activities.
kreatif. Berkolaborasi dengan komunitas khususnya The Company hopes that through these collaborations,
komunitas generasi muda, menjadikan Perseroan we can get closer to the young generation and
dekat dengan anak muda dan mendengar langsung understand what they want and need. With those
tentang keinginan dan kebutuhan mereka, sehingga initiatives, we hope that we can make innovation by
Perseroan dapat terus berinovasi dengan menyediakan providing fast and convenient financial and banking
layanan finansial dan perbankan yang cepat, nyaman, services that can meet what the customers need.
dan mudah untuk menjawab berbagai kebutuhan.
Perubahan Ketentuan Peraturan
Perundang-Undangan
Changes to Legislation Provisions
Di tahun 2022, terdapat perubahan atas sejumlah In 2022, there were changes to a number of laws
peraturan perundang-undangan yang berdampak and regulations that have a significant impact on
signifikan terhadap Perseroan. Adapun perubahan the Company. The changes in regulations and/or
peraturan dan/atau perundang-undangan dan legislation and their impact on the Company can be
dampaknya bagi Perseroan dapat dilihat sebagai seen as follows:
berikut:
Dampak terhadap
Perubahan Peraturan Penjelasan
Perusahaan
Changes in Regulation Explanation
Impact on the Company
Peraturan Otoritas Jasa Keuangan Republik Indonesia Peraturan mengenai penyampaian laporan keuangan Kewajiban Perseroan
nomor 14/POJK.04/2022 tentang Penyampaian berkala emiten atau perusahaan publik yang saat menyampaikan laporan
Laporan Keuangan Berkala Emiten atau Perusahaan ini berlaku sudah tidak relevan dengan kebutuhan keuangan berkala sesuai
Publik dan perkembangan pasar serta praktik terbaik yang dengan peraturan yang
berlaku di negara lain sehingga perlu diganti berlaku
Regulation of the Financial Services Authority of
the Republic of Indonesia number 14/POJK.04/2022 Regulations on the submission of periodic financial The Company's obligation
concerning the Submission of Periodic Financial reports of issuers or public companies that are to submit periodic financial
Statements of Issuers or Public Companies currently applicable are no longer relevant to the reports in accordance with
needs and developments of the market as well as best applicable regulations
practices prevailing in other countries, so they need to
be replaced.
Surat Edaran Otoritas Jasa Keuangan nomor 23/ Adanya standar internasional baru dalam dokumen Perseroan perlu
SEOJK.03/2022 tentang Perhitungan Aset Tertimbang Basel III: Finalising postcrisis reforms yang mengubah melakukan penyesuaian
Menurut Risiko Untuk Risiko Pasar Bagi Bank Umum. tata cara perhitungan ATMR untuk Risiko Pasar, perlu dan mempersiapkan
untuk mengatur ketentuan pelaksanaan mengenai implementasi Laporan
Financial Services Authority Circular Letter number perhitungan ATMR untuk Risiko Pasar dalam Surat Perhitungan ATMR untuk
23/SEOJK.03/2022 concerning the Calculation of Risk Edaran Otoritas Jasa Keuangan. posisi Desember 2023.
Weighted Assets for Market Risk for Commercial
Banks. There are new international standards in the The Company needs to make
document Basel III: Finalizing postcrisis reforms, adjustments and preparation
which changes the procedure for calculating RWA for for the implementation of
Market Risk, it is necessary to regulate the provisions the RWA Calculation Report
regarding the calculation of RWA for Market Risk in a for the position of December
Circular Letter of the Financial Services Authority. 2023.
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Dampak terhadap
Perubahan Peraturan Penjelasan
Perusahaan
Changes in Regulation Explanation
Impact on the Company
• PBI No. 24/5/PBI/2022 Untuk mendukung upaya pemulihan ekonomi Perseroan perlu
• PADG No. 24/4/PADG/2022 nasional dengan penguatan kebijakan untuk memperhatikan penyediaan
• PADG No. 24 /12/PADG /2022 mendorong pertumbuhan ekonomi dana untuk kegiatan ekonomi
Insentif bagi Bank yang memberikan penyediaan tertentu yang mendapatkan
dana untuk kegiatan ekonomi tertentu dan inklusif To support national economic recovery efforts by insentif.
strengthening policies to encourage economic growth
• PBI No. 24/5/PBI/2022 The Company needs to pay
• PADG No. 24/4/PADG/2022 attention to the provision of
• PADG No. 24/12/PADG/2022 funds for certain economic
activities that get incentives.
Incentives for the Bank that provide funds for certain
and inclusive economic activities
• PBI No. 24/3/PBI/2022 Untuk mendukung upaya pemerintah mewujudkan Kewajiban Pelaporan RPIM
• PADG No. 24/6/PADG/2022 peningkatan akses pembiayaan dan pengembangan
Rasio Pembiayaan inklusif Makro prudensial bagi bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dan Obligatiion of RPIM Reporting
Bank Umum Konvensional, Bank Umum Syariah, dan Perorangan Berpenghasilan Rendah (PBR), serta
Unit Usaha Syariah untuk mendorong kontribusi bank secara optimal
dalam pemenuhan RPIM
• PBI No. 24/3/PBI/2022
• PADG No. 24/6/PADG/2022 To support the government's efforts to realize
increased access to financing and development for
Macroprudential Inclusive Financing Ratio for Micro, Small and Medium Enterprises (MSMEs) and
Conventional Commercial Banks, Sharia Commercial Low-Income Individuals (PBR), as well as to encourage
Banks, and Sharia Business Units bank contributions optimally in fulfilling RPIM
• PBI No. 23/17/PBI/2021 Untuk memastikan efektivitas implementasi Perseroan menyesuaikan
• PADG No. 23/31/PADG/2021 ketentuan mengenai rasio intermediasi makro perhitungan RIM sesuai
• PADG No. 24/14/PADG/2022 prudensial dan penyangga likuiditas makro prudensial dengan ketentuan.
• PBI No. 24/16/PBI/2022 sehingga dapat mendorong fungsi intermediasi
Rasio intermediasi makro prudensial dan Penyangga perbankan yang seimbang dan berkualitas serta The Company adjusts the RIM
Likuiditas makro prudensial bagi Bank Umum mendukung ketahanan likuiditas perbankan. calculation according to the
Konvensional, Bank Umum Syariah, dan Unit Usaha provisions.
Syariah To ensure the effectiveness of the implementation
of the provisions concerning macro-prudential
• PBI No. 23/17/PBI/2021 intermediation ratios and macro-prudential liquidity
• PADG No. 23/31/PADG/2021 buffers so as to encourage a balanced and high-
• PADG No. 24/14/PADG/2022 quality banking intermediation function and support
• PBI No. 24/16/PBI/2022 bank liquidity resilience.
Macroprudential intermediation ratio and
macroprudential liquidity buffer for Conventional
Commercial Banks, Sharia Commercial Banks and
Sharia Business Units
• PBI No. 23/16/PBI/2021 Untuk menjaga stabilitas makroekonomi dan sistem Perseroan menyesuaikan
• PADG No. 23/27/PADG/2021 keuangan serta mendukung pertumbuhan ekonomi perhitungan GWM sesuai
• PBI No. 24/4/PBI/2022 nasional dan memitigasi dampak rentetan global dari dengan ketentuan.
• PADG No. 24/3/PADG/2022 normalisasi kebijakan di negara maju.
• PADG No. 24/8/PADG/2022 The Company adjusts
Giro Wajib Minimum dalam rupiah dan Valuta asing To maintain macroeconomic and financial system the GWM calculation
bagi Bank Umum Konvensional, Bank Umum Syariah, stability as well as support national economic growth in accordance with the
dan Unit Usaha Syariah and mitigate the impact of the global chain of provisions.
normalization policies in developed countries.
• PBI No. 23/16/PBI/2021
• PADG No. 23/27/PADG/2021
• PBI No. 24/4/PBI/2022
• PADG No. 24/3/PADG/2022
• PADG No. 24/8/PADG/2022
Minimum Statutory Reserves in rupiah and foreign
currency for Conventional Commercial Banks, Sharia
Commercial Banks, and Sharia Business Units
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Perubahan Kebijakan Akuntansi
Changes in Accounting Policy
Perseroan menerapkan pertama kali seluruh standar The Company made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif untuk and/or revised standards effective for the periods
periode yang dimulai pada atau setelah 1 Januari beginning on or after January 1, 2022, including the
2022, termasuk standar yang direvisi berikut ini yang following revised standards that have affected the
mempengaruhi laporan keuangan: financial statements:
• Amendemen PSAK 22, “Kombinasi Bisnis Rujukan • Amendments to SFAS 22, “Business Combinations
ke Kerangka Konseptual”. Amendemen ini on Reference to Conceptual Frameworks”. This
mengklarifikasi interaksi antara PSAK 22, PSAK amendments clarifiy the interactions between SFAS
57, ISAK 30 dan Kerangka Konseptual Pelaporan 22, SFAS 57, IFAS 30 and the Conceptual Framework
Keuangan. of Financial Reporting.
• Amendemen PSAK 57, “Provisi, Liabilitas • Amendments to SFAS 57, “Provisions, Contingent
Kontinjensi, dan Aset Kontinjensi tentang Kontrak Liabilities, and Contingent Assets concerning
Memberatkan - Biaya Memenuhi Kontrak”. Onerous Contracts - Cost of Fulfilling the Contracts”.
Amendemen ini mengklarifikasi biaya untuk This amendment clarifies the cost of fulfilling a
memenuhi suatu kontrak dalam kaitannya dalam contract in relation to determining whether a
menentukan apakah suatu kontrak merupakan contract is an onerous contract.
kontrak memberatkan.
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• Penyesuaian Tahunan 2020 - PSAK 71, “Instrumen • 2020 Annual Adjustment - SFAS 71, “Financial
Keuangan - Imbalan dalam pengujian “10 Instruments - Fee under “10 percent” test
persen” untuk penghentian pengakuan liabilitas for derecognition of financial liabilities”. The
keuangan”. Amandemen tersebut mengklarifikasi amendments clarify the costs included in the entity
biaya yang termasuk dalam entitas ketika menilai when assessing whether the terms of the new
apakah persyaratan liabilitas keuangan baru atau or modified financial liabilities are substantially
yang dimodifikasi secara substansial berbeda dari different from the terms of the original financial
persyaratan liabilitas keuangan asli. liabilities.
Implementasi dari standar-standar tersebut tidak The implementation of the above standards did
menghasilkan perubahan substansial terhadap not result in substantial changes to the Company’s
kebijakan akuntansi Perseroan dan tidak memiliki accounting policies and had no material impact
dampak yang material terhadap laporan keuangan to the financial statements for current or prior
di tahun berjalan atau tahun sebelumnya. financial years.
• Siaran Pers Dewan Standar Akuntansi Keuangan • Financial Accounting Standards Board of the
Ikatan Akuntan Indonesia (DSAK IAI) mengenai Institute of Indonesia Chartered Accountants (DSAK
“Pengatribusian Imbalan pada Periode Jasa” IAI) Press Release regarding “Attributing Benefits to
Periods of Service
Pada bulan April 2022, DSAK IAI (Dewan Standar In April 2022, DSAK IAI (Institute of Indonesia
Akuntansi Keuangan Ikatan Akuntan Indonesia) Chartered Accountants’ Accounting Standard
menerbitkan materi penjelasan melalui siaran Board) issued an explanatory material through
pers atas persyaratan pengatribusian imbalan a press release regarding attribution of benefits
pada periode jasa sesuai PSAK 24: Imbalan Kerja to periods of service in accordance with PSAK 24:
yang diadopsi dari IAS 19 Employee Benefits. Materi Employee Benefits, which was adopted from IAS
penjelasan tersebut menyampaikan informasi 19 Employee Benefits. The explanatory material
bahwa pola fakta umum dari program pensiun conveyed the information that the fact pattern
berbasis undang-undang ketenagakerjaan yang of the pension program based on the Labor Law
berlaku di Indonesia saat ini memiliki pola fakta currently enacted in Indonesia is similar to those
serupa dengan yang ditanggapi dan disimpulkan responded and concluded in the IFRS Intepretation
dalam IFRS Intepretation Committee (“IFRIC”) Agenda Committee (IFRIC) Agenda Decision on Attributing
Decision Attributing Benefit to Periods of Service (IAS Benefit to Periods of Service (IAS 19).
19).
Perseroan telah menerapkan materi penjelasan The Company has adopted the explanatory material and
tersebut dan dengan demikian mengubah kebijakan accordingly changed its accounting policy regarding
akuntansi menyangkut atribusi imbalan kerja pada attribution of benefits to periods of service previously
periode jasa dari yang kebijakan yang diterapkan applied. Impact of the changes in the accounting policy
sebelumnya. Dampak perubahan kebijakan akuntansi is not material, therefore it is booked in the financial
tersebut adalah tidak material sehingga seluruhnya statements of the Company as of December 31, 2022
dibukukan pada laporan keuangan Perseroan pada and for the year then ended.
tanggal 31 Desember 2022 dan untuk tahun yang
berakhir pada tanggal tersebut.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Informasi Kelangsungan Usaha
Information on Business Continuity
Hal-Hal yang Berpotensi Berpengaruh Signifikan terhadap Kelangsungan Usaha
Matters with the Potential to Significantly Influence Business Continuity
Perseroan tidak memiliki hal-hal yang berpotensi The Company does not have matters that have the
berpengaruh signifikan terhadap kelangsungan potential to significantly affect the continuity of
usaha Perseroan hingga akhir tahun 2022. Perseroan the Company’s business until the end of 2022. The
tetap mewaspadai tantangan pertumbuhan kredit Company remains aware of the challenges in banking
perbankan dengan tetap mengedepankan sikap loan growth by continuously prioritizing prudent and
prudent serta selektif dalam penyaluran kredit, selective attitudes in loans, so that asset quality can
sehingga kualitas aset tetap terjaga. Perseroan be maintained. The Company is also committed to
juga berkomitmen meningkatkan standar kebijakan improving loan approval policy standards in order
persetujuan kredit guna mendapatkan pertumbuhan to obtain quality loan growth, as well as actively
kredit yang berkualitas, serta aktif memantau kredit- monitoring loans that are considered to have the
kredit yang dinilai berpotensi menjadi bermasalah. potential to become problematic. The Company also
Perseroan juga senantiasa menetapkan sistem always establishes a good risk management system, in
manajemen risiko yang baik, berupa penetapan the form of determining a number of main risks and
sejumlah risiko utama beserta upaya mitigasinya. their mitigation efforts.
Di sepanjang tahun 2022, dampak dari pandemi Throughout 2022, the Covid-19 global impact will
virus Covid-19 ke seluruh penjuru dunia termasuk remain existing, despite successfully being mitigated.
Indonesia masih terasa, walau sudah termitigasi The pandemic also leads to macroeconomic uncertainty
dengan baik. Hal tersebut juga masih menyebabkan related to the volatility of foreign currency exchange
ketidakpastian makro ekonomi sehubungan dengan rates, prices and demand. However, at the end of 2022,
volatilitas nilai tukar mata uang asing, harga dan Management assesses that the economic climate will
permintaan. Namun, di penghujung tahun 2022 improve. The acceleration of the national economy is
Manajemen menilai iklim perekonomian kian also supported by increased mobility in line with the
membaik. Akselerasi perekonomian nasional juga more controlled spread of Covid-19 and accelerated
didukung oleh peningkatan mobilitas seiring dengan vaccination, the opening up of wider priority sectors
penyebaran Covid-19 yang lebih terkendali dan along with optimizing the implementation of the
akselerasi vaksinasi, pembukaan sektor prioritas yang integrated policy package of the Financial Stability
semakin luas disertai optimalisasi implementasi paket System Committee (KSSK), as well as stimulus for the
kebijakan terpadu Komite Sistem Stabilitas Keuangan Government’s fiscal policy and the Bank’s policy mix.
(KSSK), serta stimulus kebijakan fiskal Pemerintah dan Indonesia.
bauran kebijakan Bank Indonesia.
Assessment Manajemen atas Hal-Hal yang Berpengaruh Signifikan terhadap
Kelangsungan Usaha
Management Assessment of Matters That Have a Significant Influence on Business Continuity
Manajemen telah melakukan penilaian atas Management has assessed the Company’s ability to
kemampuan Perseroan untuk melanjutkan maintain its business continuity and believes that the
kelangsungan usahanya dan berkeyakinan bahwa Company has the resources to continue its business in
Perseroan memiliki sumber daya untuk melanjutkan the future. In addition, Management does not see any
176 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
usahanya di masa mendatang. Selain itu, Manajemen material uncertainty that could cast significant doubt
tidak melihat adanya ketidakpastian material yang on the Company’s ability to continue its business.
dapat menimbulkan keraguan yang signifikan In measuring and assessing matters that have the
terhadap kemampuan Perseroan untuk melanjutkan potential to significantly influence the continuity of the
usahanya. Dalam mengukur serta menilai hal-hal Company’s business, the Management refers to the
yang berpotensi berpengaruh signifikan terhadap following parameters:
kelangsungan usaha Perseroan, parameter yang
digunakan Manajemen dalam melakukan pengukuran
dan penilaian tersebut adalah sebagai berikut:
• Aspek keuangan • Financial aspect
i. Membandingkan saldo-saldo realisasi tahun i. Comparing the realized balances for 2022 with
2022 dengan Laporan Keuangan yang telah the audited Financial Statements.
diaudit.
ii. Menghitung kembali persentase fluktuasi yang ii. Recalculating the percentage fluctuation
dilaporkan oleh Manajemen antara saldo-saldo reported by Management between the actual
aktual tahun 2022 dengan target tahun 2022 balances in 2022 and the target in 2022 and the
dan saldo-saldo aktual tahun 2021. actual balances in 2021.
• Penilaian tingkat kesehatan Perusahaan • Assessment of the soundness of the Company
i. Melakukan perhitungan ulang dan i. Recalculating and comparing financial
membandingkan indikator kinerja keuangan performance indicators between the 2022
antara realisasi tahun 2022 dengan target realization and the 2022 target based on
tahun 2022 berdasarkan kriteria yang telah predetermined criteria.
ditetapkan.
ii. Melakukan perhitungan ulang dan ii. Recalculating and comparing operational
membandingkan indikator kinerja operasional performance indicators between the 2022
antara realisasi tahun 2022 dengan target realization and the 2022 target based on
tahun 2022 berdasarkan kriteria yang telah predetermined criteria.
ditetapkan.
iii. Melakukan perhitungan ulang dan iii. Recalculating and comparing administrative
membandingkan indikator kinerja administrasi performance indicators between the 2022
antara realisasi tahun 2022 dengan target realization and the 2022 target based on
tahun 2022 berdasarkan kriteria yang telah predetermined criteria.
ditetapkan.
iv. Melakukan perhitungan ulang dan iv. Recalculating and comparing the soundness
membandingkan tingkat kesehatan Perusahaan level of the Company between the 2022
antara realisasi tahun 2022 dengan target realization and the 2022 target based on
tahun 2022 berdasarkan kriteria yang telah predetermined criteria.
ditetapkan.
Asumsi yang Digunakan Manajemen dalam Melakukan Assessment
Assumptions Used by Management in Conducting Assessments
Beberapa faktor yang menjadi pertimbangan Several factors are considered by management in
manajemen dalam melakukan asesmen terhadap conducting an assessment of business continuity as
kelangsungan usaha adalah sebagai berikut: follows:
• Kinerja Keuangan • Financial performance
• Likuiditas • Liquidity
• Solvabilitas • Solvency
• Masalah Internal • Internal problems
• Perkara Hukum • Lawsuit
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 177
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06
Permodalan &
Manajemen Risiko
Capitalization &
Risk Management
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 181
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 182
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Permodalan
Capitalization
Perseroan dituntut untuk mengelola permodalan dan The Company is required to manage capital and risk
manajemen risiko secara tepat dan andal sebagai upaya management appropriately and reliably to control
pengendalian tingkat kesehatan Perseroan dalam the Company’s soundness level in maintaining the
menjaga eksistensi dan keberlanjutan usaha. Untuk existence and sustainability of the business. For this
itu, Perseroan senantiasa melakukan penyempurnaan reason, the Company continues to make progressive
secara progresif untuk meningkatkan kualitas dan improvements to improve the quality and effectiveness
efektivitas permodalan dan manajemen risiko. of capital and risk management.
Perseroan telah menyusun dan menetapkan strategi The Company has developed and established a capital
permodalan sebagai gambaran umum mengenai strategy as a general description of capital expenditures,
pengeluaran modal, pembiayaan modal, dan aktivitas capital financing and treasury management activities.
manajemen treasury. Penyusunan strategi permodalan The preparation of the capital strategy aims to achieve
bertujuan untuk mencapai tingkat profitabilitas yang an optimal level of profitability and support the
optimal dan mendukung terwujudnya pertumbuhan realization of sound, quality business growth, as well as
bisnis yang sehat berkualitas, serta mampu being able to increase the Company’s competitiveness
meningkatkan daya saing Perseroan di tengah amidst intense competition in the banking industry.
ketatnya persaingan di industri perbankan.
Strategi ini dilakukan secara bertahap, mulai dari This strategy was carried out in stages, starting from
pelaksanaan penawaran umum terbatas kepada para implementing a limited public offering to shareholders
pemegang saham dengan right issue, alokasi sebagian with a rights issue, allocating a portion of profits to
laba untuk memperkuat basis modal (internal growth), strengthen the capital base (internal growth), inviting
mengundang investor strategis, hingga menerbitkan strategic investors, and issuing convertible bonds.
obligasi konversi. Melalui penerapan strategi tersebut The implementation of this strategy is expected t
diharapkan Perseroan dapat memiliki dukungan modal allow the Company have stronger capital support, so
yang lebih kuat sehingga dapat berkontribusi dalam it can contribute in providing the best products and
menyediakan produk dan layanan terbaik, sekaligus services, while strengthening risk management and its
memperkuat pengelolaan risiko serta implikasinya implications for financial sustainability in the future.
bagi keberlanjutan keuangan di kemudian hari.
180 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Struktur Permodalan
Capital Structure
Sampai dengan akhir tahun 2022, struktur permodalan As of the end of 2022, the Company’s capital structure
Perseroan tergolong cukup baik. Hal tersebut was adequate. This is reflected in the minimum capital
tercermin dari rasio kewajiban penyediaan modal adequacy ratio (CAR) at 36.79% with a ratio of total
minimum (KPMM) yang sebesar 36,79% dengan rasio core capital (Tier 1) to supplementary capital (Tier 2) at
jumlah modal inti (Tier 1) terhadap modal pelengkap 4,197.09%. This capital ratio shows that the Company
(Tier 2) sebesar 4.197,09%. Rasio permodalan tersebut still has potential in channeling funds to the business
menunjukan bahwa ke depannya Perseroan masih sector and capital reserves in the future, while
mempunyai potensi dalam aktivitas penyaluran dana undertaking t o cover the risk of losses that arise as a
kepada sektor usaha dan cadangan modal untuk dapat result of increased business activity.
menutupi risiko kerugian yang timbul sebagai dampak
meningkatnya aktivitas bisnis.
Di samping itu, capaian rasio KPMM Perseroan tercatat In addition, the achievement of the Company’s KPMM
telah memenuhi batas penyediaan modal minimum ratio has met the minimum capital adequacy limit set
yang ditetapkan oleh OJK, yakni sebesar 9% (sembilan by the OJK, which was 9% (nine percent) to less than
persen) sampai dengan kurang dari 10% (sepuluh 10% (ten percent) of Risk Weighted Assets (RWA), for
persen) dari Aset Tertimbang Menurut Risiko (ATMR), Companies with Risk Profile Rating 2 (Low to Moderate),
untuk Perseroan dengan Profil Risiko Peringkat 2 (Low according to the results of the self-assessment on
to Moderate), sesuai dengan hasil penilaian sendiri December 31, 2022.
(self-assessment) untuk posisi 31 Desember 2022 .
Kecukupan Permodalan
Capital Adequacy
Dalam mengelola struktur permodalannya, Perseroan In managing the capital structure, the Company
senantiasa berpedoman pada Peraturan OJK yang always refers to the OJK Regulations that governs
mengatur tentang Kewajiban Penyediaan Modal the Minimum Capital Adequacy Requirement (KPMM)
Minimum (KPMM) Bank Umum dalam menghitung nilai for Commercial Banks in calculating the KPMM ratio
rasio KPMM. Untuk menentukan besarnya ATMR untuk value. To determine the amount of RWA for credit
risiko kredit, Perseroan menggunakan pendekatan risk, the Company uses a standardized approach, and
standar (standardized approach), sementara untuk uses a basic indicator approach for operational risk.
risiko operasional menggunakan pendekatan indikator In addition, the Company determines the amount of
dasar (basic indicator approach). Kemudian, dalam Market Risk RWA by using the the Standard Method
menentukan besarnya ATMR Risiko Pasar, Perseroan approach.
menggunakan pendekatan Metode Standar.
Per 31 Desember 2022, modal Perseroan adalah As of December 31, 2022, the Company’s capital was
sebesar Rp 3.642,66 miliar, di mana nilai tersebut IDR3,642.66 billion, an increase or IDR849.01 billion or
mengalami pertumbuhan Rp 849,01 miliar atau 30,39% 30.39% compared to 2021 at IDR2,793.65 billion.
jika dibandingkan dengan tahun 2021 yang sebesar
Rp2.793,65 miliar.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 181
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pengungkapan Eksposur Risiko dan
Penerapan Manajemen Risiko
Disclosure of Risk Exposure and Implementation of
Risk Management
Penerapan Manajemen Risiko secara Umum
Implementation of Risk Management in General
Penerapan Manajemen Risiko pada Perseroan telah Implementation of Risk Management in the Company
mengacu kepada POJK No. 18/POJK.03/2016 tanggal has referred to POJK No. 18/POJK.03/2016 dated March
16 Maret 2016 tentang Penerapan Manajemen Risiko 16, 2016 concerning the Implementation of Risk
bagi Bank Umum dan POJK No. 4/POJK.03/2016 tanggal Management for Commercial Banks and POJK No. 4/
27 Januari 2016 tentang Penilaian Tingkat Kesehatan POJK.03/2016 dated January 27, 2016 concerning the
Bank Umum. Assessment of the Soundness Level of Commercial
Banks.
Penerapan Manajemen Risiko pada Perseroan The implementation of Risk Management in the
merupakan suatu proses yang meliputi kegiatan Company includes identification, measurement,
identifikasi, pengukuran, pengendalian dan control and monitoring of risk and the following
pemantauan risiko, yang mencakup hal-hal sebagai matters:
berikut:
Pengawasan Aktif Direksi dan Dewan Komisaris Active Supervision of the Board of Directors and Board
of Commissioners
Dalam melaksanakan manajemen risiko di lingkup In carrying out risk management within the Company,
Perseroan, Direksi senantiasa melakukan pengawasan the Board of Directors always carries out active
aktif melalui koordinasi dengan tim terkait melalui supervision through coordination with the relevant
rapat. Direksi telah melakukan sejumlah rapat, seperti team through meetings. The Board of Directors has
rapat pembahasan kinerja usaha, rapat cabang/dan conducted a number of meetings, such as business
atau cabang pembantu, rapat operasional, rapat ALCO, performance discussion meetings, branch/and/or
rapat Direksi, rapat Kepala Divisi, rapat penyelesaian sub-branch meetings, operational meetings, ALCO
kredit bermasalah, rapat realisasi pengembangan meetings, Board of Directors meetings, Division
produk dan atau aktivitas baru, rapat Komite Head meetings, non-performing loan settlement
Manajemen Risiko, serta rapat-rapat lainnya. meetings, meetings on the realization of new
product development and/or activities, Management
Committee meetings Risk, and other meetings.
Di samping itu, Dewan Komisaris juga berperan dalam In addition, the Board of Commissioners also plays a
melakukan pengawasan secara aktif atas penerapan role in actively supervising the implementation of risk
manajemen risiko di Perseroan. Pengawasan management in the Company. The Commissioners’
yang dilakukan oleh Dewan Komisaris, antara lain supervision includes supervision of strategic
berupa pengawasan terhadap kebijakan strategis, policies, internal control, compliance with applicable
pengendalian internal, kepatuhan terhadap ketentuan regulations, investment and divestment policies,
182 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
yang berlaku, kebijakan investasi dan divestasi, target performance targets, HR policies, implementation of
kinerja, kebijakan SDM, pelaksanaan program anti anti-money laundering and prevention of terrorism
pencucian uang dan pencegahan pendanaan terorisme financing programs and the Criminal Act. Money
serta Undang-Undang Tindak Pidana Pencucian laundering (UU-TPPU), risk management policies, and
Uang (UU-TPPU), kebijakan manajemen risiko, serta implementation of corporate governance principles in
pelaksanaan prinsip tata kelola perusahaan dalam each of the Company’s business policies.
setiap kebijakan usaha Perseroan.
Dewan Komisaris dan Direksi melakukan pengawasan The Board of Commissioners and the Board of
secara berkala melalui rapat Komite Manajemen Directors carry out regular monitoring through
Risiko dan rapat Komite Pemantau Risiko. Pada Risk Management Committee meetings and Risk
rapat tersebut, Dewan Komisaris dan Direksi dapat Monitoring Committee meetings. At the meeting, the
memonitor profil risiko Bank dan tingkat kesehatan Board of Commissioners and Directors can monitor
Bank dengan berdasarkan pertimbangan atas seluruh the Bank’s risk profile and the Bank’s soundness level
aktivitas yang memiliki risiko maupun potensi risiko based on consideration of all activities that have
yang dapat mengganggu kelangsungan bisnis Bank risks and potential risks that could disrupt the Bank’s
pada masa mendatang. business continuity in the future.
Kecukupan Kebijakan, Prosedur, dan Penetapan Adequacy of Policies, Procedures and Determination
Limit of Limit
Perseroan memiliki kebijakan, prosedur, dan The Company has policies, procedures and limits
penetapan limit yang sesuai dengan strategi bisnis that are in accordance with the Company’s business
Perseroan. Meski demikian, hal tersebut masih harus strategy. However, the Company considers that
disempurnakan agar dapat mendukung rencana there is still room for improvement to support the
bisnis Perseroan sebagai bank dengan layanan digital, Company’s business plan as a bank with digital
antara lain dengan meningkatkan teknologi dan services by improving technology and adequate
manajemen data yang memadai, memperhitungkan data management, taking into account expected
expected loss dalam proses bisnis, serta unexpected losses in business processes, and unexpected losses
loss dalam menghitung modal ekonomis, yaitu in calculating economic capital, namely the capital
modal yang diperlukan untuk memitigasi risiko tidak needed to mitigate unexpected risk. This measure is
terduga. Langkah tersebut merupakan bagian dari intended to improved credit scoring through back
penyempurnaan credit scoring melalui back testing yang testing carried out by an independent internal party
dilakukan oleh pihak internal independen terhadap on the division responsible for identifying, assessing,
divisi yang bertanggung jawab meliputi identify, assess, monitoring, and risk mitigation.
monitoring, dan mitigasi risiko.
Selain itu, Perseroan juga dapat membuat forecasting In addition, the Company can also make forecasting
yang bertujuan sebagai salah satu dasar penetapan based on the aim as one of the bases for determining
strategi sehingga Perseroan dapat memprediksi strategy, so we can predict the best and worst conditions
kondisi terbaik maupun terburuk yang mungkin that may occur in the future. This forecasting is carried
terjadi di masa mendatang. Forecasting ini dilakukan out based on macroeconomic indicators with at least
berdasarkan indikator makro ekonomi dengan 3 (three) scenarios that have been prepared, namely
paling sedikit terdapat 3 (tiga) skenario yang telah strategic scenarios during normal conditions, best
dipersiapkan, yakni skenario strategi saat kondisi conditions, and worst conditions.
normal, kondisi terbaik, dan kondisi terburuk.
Sejalan dengan penyempurnaan penerapan In line with improving the implementation of risk
manajemen risiko, penetapan limit akan terus management, setting limits will continue to be
dievaluasi secara berkala dan disesuaikan dengan evaluated periodically and adjusted to the risk
kebijakan penerapan manajemen risiko, serta management implementation policies, as well as the
Kebijakan Enterprise Risk Management. Enterprise Risk Management Policy.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Risk Identification, Measurement,
Pemantauan dan Pengendalian Risiko, serta Sistem Monitoring and Control Processes and Risk
Informasi Manajemen Risiko Management Information System
Proses Identifikasi dan Pengukuran Identification and Measurement Process
Perseroan melakukan proses identifikasi dan The Company carries out a risk identification and
pengukuran risiko terhadap seluruh produk/aktivitas measurement process for all functional products/
fungsional. Proses ini dilakukan oleh masing-masing activities. This process is carried out by each work unit
unit kerja dengan menganalisis seluruh sumber by analyzing all sources of risk inherent in each new
risiko yang melekat pada masing-masing produk dan and existing product and business activity.
aktivitas usaha, baik yang telah ada (eksisting) maupun
baru.
Proses identifikasi risiko dilakukan melalui beberapa The process of risk identification is carried out through
tahapan, meliputi tahap penetapan produk/aktivitas several stages, including the stage of establishing new
baru, risk self-assessment, penilaian kecukupan products/activities, risk self-assessment, assessing the
pengelolaan risiko, permohonan persetujuan rencana adequacy of risk management, requesting approval for
penerbitan produk/aktivitas baru kepada otoritas plans to issue new products/activities to the competent
berwenang, persetujuan dan pelaksanaan peluncuran authorities, approval and implementation of launching
produk/aktivitas baru sekaligus pengungkapan risiko new products/activities as well as disclosure of risks
kepada nasabah, serta pelaporan realisasi penerbitan to customers, as well as reporting the realization of
produk atau pelaksanaan aktivitas/produk baru ke product issuance or implementation of new activities/
Otoritas Jasa Keuangan. Sementara, pengukuran products to the Financial Services Authority. Meanwhile,
risiko yang dilakukan Perseroan meliputi aktivitas the risk measurement of the Company includes credit
perkreditan, aktivitas treasury dan pendanaan, activities, treasury and funding activities, investment
aktivitas investasi, aktivitas operasional, settlement, activities, operational activities, settlement, provision
penyelenggaraan sarana pendukung, serta jasa of supporting facilities, and other banking services.
layanan perbankan lainnya.
Proses Pemantauan Risiko Risk Monitoring Process
Perseroan memantau risiko usahanya atas sejumlah The Company monitors its business risks on a number
aspek, seperti besaran eksposur risiko, toleransi risiko, of aspects, such as the amount of risk exposure, risk
kepatuhan limit internal, konsistensi pelaksanaan tolerance, internal limit compliance, implementation
dengan kebijakan dan prosedur yang ditetapkan, consistency with established policies and procedures,
serta penggunaan hasil stress testing. Pemantauan and the use of stress testing results. Monitoring of
risiko ini dilakukan oleh unit kerja pelaksana maupun this risk is carried out by implementing work units
divisi/satuan kerja yang independen terhadap unit as well as divisions/work units that are independent
pelaksana/pengambil risiko, yaitu Satuan Kerja Audit of the implementing units/risk takers, namely the
Internal, Divisi Credit Risk dan Divisi IT & Operational Internal Audit Work Unit, Credit Risk Division and IT &
Risk. Operational Risk Division.
Selain itu, proses pemantauan risiko Perseroan juga In addition, the Company’s risk monitoring process
dilakukan melalui evaluasi terhadap penggunaan is also carried out through evaluating the use of risk
metode/model-model pengukuran risiko yang measurement methods/models developed by the
dikembangkan oleh Divisi Credit Risk dan Divisi IT & Credit Risk Division and IT & Operational Risk Division,
Operational Risk, yakni pelaksanaan back testing untuk namely the implementation of back testing to ensure
memastikan tingkat akurasi data/informasi yang the level of accuracy of data/information generated by
dihasilkan oleh model-model tersebut dibandingkan the models compared with the existing reality.
dengan kenyataan yang ada.
Sistem Informasi Manajemen Management information System
Sistem informasi manajemen Perseroan telah The Company’s management information system
mencakup berbagai divisi terkait seperti Operation includes various related divisions, such as Operations
Division, IT Operation Division, IT Development Division, Division, IT Operation Division, IT Development
Finance Control Division, Regulatory Reporting & Tax Division, Financial Control Division, Regulatory
184 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Division, Treasury Division, Funding Division, Strategic Reporting & Tax Division, Treasury Division, Funding
Business Development & Middle Office Division, Division, Strategic Business Development & Middle
Compliance Division, Legal Councel & Policy Analysis Office Division, Compliance Division, Legal Counsel &
Division, Human Resources Division, Special Asset Policy Analysis Division, Human Resources Division,
Management Function, Litigation Function dan Satuan Special Asset Management Function, Litigation
Kerja Audit Internal. Function and Internal Audit Work Unit.
Dewan Komisaris, Direksi, dan unit kerja yang The Board of Commissioners, Board of Directors,
berkepentingan berperan dalam menerima laporan- and work units concerned are responsible for
laporan secara rutin dan relatif tepat waktu guna receiving reports on a regular basis and in a relatively
mengevaluasi dan memberikan arahan/rekomendasi timely manner to evaluate and provide directions/
untuk perbaikan dan penyempurnaan. Perseroan recommendationsfor improvement and refinement.
secara berkala memantau dan menyempurnakan The Company regularly monitors and improves this
sistem guna mengintegrasikan keseluruhan sistem system on a regular basis to integrate the entire the
informasi manajemen Perseroan. Company management information system.
Sistem Pengendalian Internal yang Menyeluruh Comprehensive Internal Control System
Perseroan memiliki struktur organisasi yang The Company has an organizational structure that
memisahkan secara jelas antara fungsi unit kerja clearly separates the functions of operational work
operasional dan fungsi unit kerja pemantauan dan units and monitoring and control work units. This
pengendalian. Pemisahan fungsi ini dapat membantu separation of functions can help ensure that the overall
memastikan sistem pengendalian internal secara internal control system carried out by the Internal Audit
menyeluruh yang dilakukan oleh Satuan Kerja Audit Work Unit (SKAI) can carry out its function in examining
Internal (SKAI) dapat melaksanakan fungsinya dalam all transactions, reports, and the performance of each
melakukan pemeriksaan atas semua transaksi, work unit that carries out operational activities and
laporan-laporan, serta kinerja dari masing-masing unit oversight functions/monitoring and control such as
kerja yang melaksanakan aktivitas operasional dan Compliance Division, Credit Risk Division and IT &
fungsi pengawasan/pemantauan dan pengendalian Operational Risk Division.
seperti Divisi Kepatuhan, Divisi Credit Risk dan Divisi IT
& Operational Risk.
Direktur Kepatuhan serta Divisi Credit Risk dan Divisi IT The Compliance Director, the Credit Risk Division
& Operational Risk telah menjalankan fungsinya terkait and the IT & Operational Risk Division have carried
aktivitas pencegahan, antara lain melalui sosialisasi out their functions related to prevention activities,
terhadap ketentuan internal maupun eksternal Bank including through dissemination of the Bank’s internal
(Otoritas Jasa Keuangan/Bank Indonesia/instansi and external regulations (Financial Services Authority/
lain), pengeluaran memo pembinaan terkait adanya Bank Indonesia/other agencies), issuing coaching
pelanggaran terhadap ketentuan internal maupun memos related to violations of internal regulations
eksternal Perseroan oleh unit kerja tertentu. Fungsi and external to the Company by certain work units.
tersebut bertujuan untuk menjamin ketaatan terhadap This function aims to ensure compliance with the
pemenuhan peraturan perundang-undangan yang applicable laws and regulations and the Company’s
berlaku, serta memastikan kepatuhan kebijakan dan internal policies and procedures.
prosedur internal Perseroan.
Penerapan Manajemen Risiko secara Khusus
Specific Application of Risk Management
Penerapan manajemen risiko secara khusus di The application of specific risk management within the
lingkungan Perseroan mencakup pengelolaan atas 8 Company includes the management of 8 (eight) types
(delapan) jenis risiko sesuai ketentuan Bank Indonesia. of risk in accordance with Bank Indonesia regulations.
Kedelapan jenis risiko tersebut, antara lain: The eight types of risk include:
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
1. Risiko Kredit; 1. Credit Risk;
2. Risiko Pasar; 2. Market Risk;
3. Risiko Likuiditas; 3. Liquidity Risk;
4. Risiko Operasional; 4. Operational Risk;
5. Risiko Hukum; 5. Legal Risk;
6. Risiko Strategis; 6. Strategic Risk;
7. Risiko Kepatuhan; dan 7. Compliance Risk; And
8. Risiko Reputasi. 8. Reputation Risk.
Perseroan secara berkala melakukan penilaian atas The Company periodically evaluates the eight types of
kedelapan jenis risiko tersebut dan tertuang dalam risk and incorporates them into a risk profile, which
profil risiko yang menggambarkan peringkat risiko describes the risk rating (composite) of each type of
(komposit) dari masing-masing jenis risiko dan juga risk and also the composite rating of the overall risk.
peringkat komposit dari risiko keseluruhan. Peringkat Risk ratings are classified into 5 (five) categories,
risiko dikelompokkan ke dalam 5 (lima) kategori, yakni namely “Low, Low to Moderate, Moderate, Moderate
“Low, Low to Moderate, Moderate, Moderate to High, High”. to High, and High.” Assessment of each type of risk is
Penilaian dari setiap jenis risiko dilakukan terhadap carried out on inherent risk and on the quality of risk
risiko inheren dan terhadap kualitas penerapan management implementation.
manajemen risiko.
Risiko Kredit Credit Risk
Perseroan mendefinisikan risiko kredit sebagai risiko Credit risk arises from the possibility of a counterparty’s
yang timbul dari kemungkinan kegagalan counterparty failure to fulfill its obligations. The Company’s credit
dalam memenuhi kewajibannya. Perseroan mengelola risk management is implemented by focusing on a
risiko kredit dengan berfokus pada beberapa unsur number of main elements, which include establishing
utama yang meliputi penetapan struktur organisasi an organizational structure that clearly describes the
yang telah menggambarkan secara jelas pemisahan separation between work units applying for credit,
antara unit kerja yang mengajukan permohonan collateral assessment, providing opinions by the Credit
kredit, penilaian agunan, pemberian opini oleh Divisi Risk Division, credit policies and procedures that
Credit Risk, kebijakan dan prosedur perkreditan prioritize prudential principles, a transparent and tiered
yang mengutamakan prinsip kehati-hatian, proses credit approval process by the Credit Committee, the
persetujuan kredit yang transparan dan berjenjang establishment of sufficient allowance for impairment
oleh Komite Kredit, pembentukan cadangan kerugian losses, as well as continuous credit monitoring to
penurunan nilai yang cukup, serta pengawasan kredit identify potential credit risks early on.
secara berkesinambungan untuk mengidentifikasi
secara dini potensi risiko kredit yang mungkin timbul.
Guna memitigasi risiko konsentrasi kredit, Perseroan To mitigate credit concentration risk, the Company
melakukan pengelolaan risiko konsentrasi kredit manages credit concentration risk by setting limits.
melalui penetapan limit. Penetapan limit tersebut The limit setting is based on an acceptable level of
didasarkan pada suatu tingkat risiko/risk appetite risk/risk appetite and risk tolerance and is evaluated at
dan risk tolerance yang bisa diterima dan dievaluasi least once a year.
setidaknya setiap satu tahun sekali.
Perseroan senantiasa menerapkan manajemen risiko The Company always implements risk management in
dalam hal penyaluran kredit sehingga rasio NPL Gross terms of lending, so that the Gross NPL ratio at the end
pada akhir tahun 2022 tetap terkendali berada di level of 2022 remained under control at 2.56% or lower than
2,56% atau lebih rendah dari risk appetite Bank di level the Bank’s risk appetite at 4.71%.
4,71%.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Perseroan mengukur risiko kredit dengan The Company measures credit risk using the
menggunakan Pendekatan Standar sesuai dengan Standard Approach in accordance with SEOJK No. 11/
SEOJK No. 11/SEOJK.03/2018 perihal Perubahan SEOJK.03/2018 concerning the Amendments to SEOJK
atas SEOJK No. 42/SEOJK.03/2016 tentang Pedoman No. 42/SEOJK.03/2016 the concerning Guidelines for
Perhitungan Aset Tertimbang Menurut Risiko Untuk Calculation of Risk-Weighted Assets for Credit Risk
Risiko Kredit dengan menggunakan Pendekatan using the Standard Approach to calculate capital
Standar guna menghitung kecukupan modal. adequacy.
1. Tagihan yang Jatuh Tempo dan Tagihan yang 1. Bills Due and Impaired Bills Overdue receivables
Mengalami Penurunan Nilai/Impairment Tagihan are all receivables that are past due for more
yang jatuh tempo merupakan seluruh tagihan than 90 days, both for principal payments and/or
yang telah jatuh tempo lebih dari 90 hari, baik atas interest payments. Meanwhile, receivables that are
pembayaran pokok dan/atau pembayaran bunga. impaired/impairment are financial assets that have
Sedangkan tagihan yang mengalami penurunan individually significant value and there is objective
nilai/impairment adalah aset keuangan yang evidence that individual impairment has occurred
memiliki nilai signifikan secara individual dan telah after the initial recognition of the financial asset.
terdapat bukti objektif bahwa penurunan nilai
individual telah terjadi setelah pengakuan awal
aset keuangan tersebut.
Pengungkapan tagihan bersih Perseroan secara Disclosure of the Company’s net receivables
individu dimuat dalam Tabel Pengungkapan individually is contained in the Table of Disclosure
Tagihan dan Pencadangan Berdasarkan Sektor of Receivables and Allowances Based on Economic
Ekonomi - Bank secara Individual Sector - Bank Individually
2. Pendekatan yang digunakan untuk Pembentukan 2. The approach used for the Establishment of CKPN
CKPN
Guna memitigasi potensi kerugian yang diakibatkan To mitigate potential losses caused by a decline in
oleh adanya penurunan kualitas kredit pada suatu credit quality at one time, the Company establishes
waktu, Perseroan membentuk Cadangan Kerugian an Allowance for Impairment Losses (CKPN) with
Penurunan Nilai (CKPN) dengan mengacu kepada reference to the provisions of PSAK No. 71. CKPN
ketentuan PSAK No. 71. CKPN dibentuk berdasarkan is established based on the difference between the
selisih antara nilai tercatat kredit dan nilai kini dari carrying amount of credits and the present value
estimasi arus kas masa datang yang didiskonto of estimated future cash flows discounted using
menggunakan suku bunga efektif. Pembentukan the effective interest rate. The formation of CKPN
CKPN dilakukan secara Individual maupun kolektif. is carried out individually or collectively. Collective
CKPN kolektif, dibentuk dari kredit- kredit yang CKPN is formed from credits grouped based on
dikelompokan berdasarkan sektor ekonomi dan the economic sector and the period of arrears of
jangka waktu tunggakan pokok dan/atau bunga. principal and/or interest.
Pengungkapan rincian mutasi cadangan Disclosure of changes in allowance for impairment
penurunan nilai Bank secara individu dimuat dalam losses on an individual basis is contained in the
Tabel Mutasi CKPN Table of Allowance for Impairment Losses
3. Penerapan Risiko Kredit dengan Pendekatan 3. Application of Credit Risk with a Standard Approach
Standar
Bank melakukan perhitungan ATMR untuk risiko The Bank calculates RWA for credit risk by referring
kredit dengan mengacu kepada SEOJK No. 11/ to SEOJK No. 11/SEOJK.03/2018 concerning
SEOJK.03/2018 perihal Perubahan atas SEOJK Amendments to SEOJK Number 42/SEOJK.03/2016
Nomor 42/SEOJK.03/2016 tentang Pedoman concerning Guidelines for Calculation of Risk-
Perhitungan Aset Tertimbang Menurut Risiko Weighted Assets for Credit Risk using the Standard
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
untuk Risiko Kredit dengan menggunakan Approach. In general, the calculation of the RWA
Pendekatan Standar. Secara umum, perhitungan for Credit Risk is based on the results of ratings
ATMR Risiko Kredit didasarkan pada hasil peringkat issued by rating agencies recognized by the
yang diterbitkan oleh lembaga pemeringkat yang Financial Services Authority, as stipulated in the
diakui oleh Otoritas Jasa Keuangan, sebagaimana Circular Letter of the Financial Services Authority
diatur dalam SEOJK No. 37/SEOJK.03/2016 tentang No. 37/SEOJK.03/2016 concerning Rating Agencies
Lembaga Pemeringkat dan Peringkat yang diakui and Ratings recognized by the Financial Services
Otoritas Jasa Keuangan. Authority.
Pengungkapan tagihan bersih berdasarkan Disclosure of net receivables based on the
portofolio dan skala peringkat Perseroan secara Company’s portfolio and rating scale individually
individu dimuat dalam Tabel Pengungkapan Tagihan is contained in the Table of Disclosure of Net
Bersih Berdasarkan Kategori Portofolio dan Skala Receivables by Portfolio Category and Rating Scale -
Peringkat - Bank secara Individual Berdasarkan Bank Individually Based on the table, it can be seen
tabel tersebut, terlihat bahwa Perseroan that the Company uses rating agencies in assessing
menggunakan lembaga pemeringkat dalam credit risk. Meanwhile, based on the Disclosure
menilai risiko kredit. Sementara itu berdasarkan Table for Calculation of RWA for Credit Risk Using
Tabel Pengungkapan Perhitungan ATMR Risiko the Standard Approach, credit risk due to counter
Kredit dengan Menggunakan Pendekatan Standar, party loan risk is reported as nil. Disclosure of
risiko kredit akibat kegagalan pihak lawan (counter counterparty credit risk: Bank Repo Transactions
party loan risk) dilaporkan nihil. Pengungkapan individually are listed in the Counterparty Credit
risiko kredit pihak lawan: Transaksi Repo Bank Risk Exposure Table.
secara individual dimuat dalam Tabel Eksposur
yang Menimbulkan Risiko Kredit akibat kegagalan
Pihak Lawan (Counterparty Credit Risk).
4. Mitigasi Risiko Kredit 4. Credit Risk Mitigation
Jenis agunan utama yang diterima Perseroan The main type of collateral received by the
adalah berupa agunan dengan nilai likuiditas Company is in the form of collateral with a relatively
relatif tinggi sehingga dapat segera dicairkan high liquidity value so that it can be immediately
pada saat pinjaman debitur/grup debitur masuk disbursed when the debtor/debtor group credit is
dalam kategori bermasalah, yakni berupa kas (cash categorized as nonperforming, namely in the form
collateral) dan agunan kebendaan seperti tanah & of cash (cash collateral) and material collateral such
bangunan, kendaraan dan emas. as land & buildings, vehicles and gold.
Selain jenis agunan tersebut, Perseroan juga In addition to these types of collateral, the Company
dapat menerima agunan lainnya yang kemudian can also receive other collateral which is then
dikategorikan sebagai tambahan. categorized as additional.
Penggunaan teknik mitigasi kredit berfokus pada The use of credit mitigation techniques focuses
agunan yang termasuk dalam jenis agunan utama on collateral that is included in the main type
dan penggunaan asuransi kredit untuk kredit yang of collateral and the use of credit insurance
tidak dijamin dengan agunan kebendaan seperti for credits that are not guaranteed by material
kredit konsumsi dan kredit pensiun/pegawai. Selain collateral such as consumer credits, multipurpose
itu untuk memitigasi risiko kredit yang mungkin credits, pension/employee credits. In addition to
terjadi, Perseroan telah mendiversifikasi portofolio mitigating credit risk that may occur, the Company
kredit secara kategori kredit maupun industri/ has diversified its credit portfolio in terms of credit
sektor ekonomi. Pengungkapan tagihan bersih category and industry/economic sector. Disclosure
Perseroan secara individu berdasarkan bobot of the Company’s net receivables individually
risiko setelah memperhitungkan dampak mitigasi based on risk weight after calculating the impact
risiko kredit dimuat dalam Tabel Pengungkapan of credit risk mitigation is presented in the Table
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tagihan Bersih Berdasarkan Bobot Risiko setelah of Disclosure of Net Receivables and Credit Risk
Memperhitungkan Dampak Mitigasi Risiko Kredit Mitigation Techniques - Bank Only and Calculation
- Bank secara Individual. Pengungkapan tagihan of RWA credit risk using the Company’s standard
bersih dan teknik mitigasi risiko kredit Perseroan approach individually is contained in the Disclosure
secara individu dimuat dalam Tabel Pengungkapan Table of Calculation of Credit Risk RWA Calculations
Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - using the Standard Approach
Bank secara Individual dan Perhitungan ATMR
risiko kredit pendekatan standar Perseroan secara
individual dimuat dalam Tabel Pengungkapan
Perhitungan ATMR Risiko Kredit dengan
Menggunakan Pendekatan Standar
Hasil penilaian terhadap profil risiko kredit (self- The results of the assessment of the credit risk
assessment) untuk posisi 31 Desember 2022, secara profile (self-assessment) on December 31, 2022,
komposit dinilai Low to Moderate, dikarenakan risiko on a composite basis, are rated Low to Moderate,
inhern dinilai Moderate dan kualitas penerapan because inherent risk is assessed as Moderate and
Manajemen Risiko dinilai Satisfactory. the quality of Risk Management implementation is
assessed as Satisfactory.
Risiko Pasar Market Risk
Risiko pasar dapat terjadi karena pergerakan suku Market risk can occur due to movements in interest
bunga dan perubahan nilai tukar. Perseroan bukan rates and changes in exchange rates. The Company is
merupakan bank devisa, maka risiko pasar yang not a foreign exchange bank, so the only market risk it
dihadapi hanya risiko suku bunga. Risiko pasar faces is interest rate risk. Market risk is inherent in the
melekat pada aktivitas fungsional perkreditan, credit functional activities, treasury functional activities
aktivitas fungsional treasury dan aktivitas fungsional and funding functional activities. The market risk policy
pendanaan. Kebijakan risiko pasar ditetapkan dan is determined and approved by the Board of Directors
disetujui oleh Direksi dan dilaporkan kepada Dewan and reported to the Board of Commissioners, in which
Komisaris, di mana dalam pelaksanaannya ditentukan the implementation is determined in the Assets and
dalam rapat Assets and Liabilities Committee (ALCO). Liabilities Committee (ALCO) meeting.
Pengelolaan Portofolio Trading Book dan Banking Management of Trading Book and Banking Book
Book Portfolio
Perseroan melakukan proses identifikasi, pengukuran, The Company carries out the identification,
dan pemantauan risiko pasar melalui analisis terhadap measurement, and monitoring process on market risk
struktur neraca, perkembangan suku bunga pasar, through an analysis of the balance sheet structure,
serta analisis kecenderungan pergerakan suku bunga developments in market interest rates, and analysis of
di masa mendatang. trends in interest rate movements in the future.
Pengelolaan portofolio trading book suku bunga The management of the interest rate trading book
dilakukan dengan menetapkan dan memantau portfolio is carried out by setting and monitoring the
penggunaan Limit Nominal seperti Limit Stop Loss. use of Nominal Limits, such as Stop Loss Limits. The
Metode valuasi yang digunakan adalah menggunakan valuation method used is the mark to market approach
pendekatan mark to market berdasarkan kuotasi harga based on quoted market prices from independent
pasar dari sumber yang independen. Sedangkan pada sources. Meanwhile, market risk management in the
pengelolaan risiko pasar pada banking book dilakukan banking book is carried out through an analysis of the
melalui analisis terhadap struktur neraca untuk balance sheet structure to see the size of the gap that
melihat besaran gap yang terjadi antara asset sensitive occurs between assets sensitive to interest rates and
terhadap suku bunga dengan liabilities sensitive liabilities sensitive to interest rates every month.
terhadap suku bunga setiap bulannya.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Perseroan melakukan pengukuran Risiko Pasar The Company measures Market Risk for the purposes
untuk keperluan perhitungan Kewajiban Penyediaan of calculating the Minimum Capital Adequacy Ratio
Modal Minimum (KPMM) menggunakan pendekatan (KPMM) using the Standard Method approach, which
Metode Standar yang mengacu kepada SEOJK No. refers to SEOJK No. 38/SEOJK.03/2016 dated September
38/SEOJK.03/2016 tanggal 8 September 2016 tentang 8, 2016 concerning the Guidelines for Using the
Pedoman Penggunaan Metode Standar Dalam Standard Method in Calculating the Minimum Capital
Perhitungan Kewajiban Penyediaan Modal Minimum Adequacy Requirement for Commercial Banks by
Bank Umum dengan Memperhitungkan Risiko Pasar. Taking Market Risk into Account.
Guna memantau pemantauan dan mengendalikan In order to monitor and control market risk,
risiko pasar, pengukuran atas risiko pasar dilakukan measurement of market risk is carried out using the
dengan menggunakan parameter yang ditetapkan parameters stipulated in POJK No. 4/POJK.03/2016
dalam POJK No. 4/POJK.03/2016 tentang Penilaian concerning the Soundness Rating of Commercial
Tingkat Kesehatan Bank Umum tanggal 27 Januari Banks dated January 27, 2016 and Financial Services
2016 dan Surat Edaran Otoritas Jasa Keuangan No. Authority Circular Letter No. 14/SEOJK.03/2017 dated
14/SEOJK.03/2017 tertanggal 17 Maret 2017 tentang March 17, 2017 concerning the Soundness Assessment
Penilaian Kesehatan Bank Umum. of Commercial Banks.
Pengungkapan risiko pasar Perseroan secara individu Disclosure of the Company’s market risk individually
dengan menggunakan metode standar dimuat pada using the standard method is presented in the Market
Tabel Pengungkapan Risiko Pasar Menggunakan Risk Disclosure Table Using the Standard Method.
Metode Standar.
Per 31 Desember 2022, hasil penilaian mandiri (self- As of December 31, 2022, the composite Market Risk
assessment) Risiko Pasar secara komposit diperoleh self-assessment was rated Low to Moderate because
nilai komposit Low to Moderate dikarenakan risiko inherent risk was rated Low to Moderate, while the
inhern dinilai Low to Moderate dan kualitas penerapan quality of risk management implementation was rated
manajemen risiko dinilai Satisfactory . Satisfactory.
Risiko Likuiditas Liquidity Risk
Risiko Likuiditas merupakan potensi kerugian yang Liquidity risk is a potential loss that can occur as a
dapat terjadi akibat ketidakmampuan Perseroan result of the Company’s inability to meet its maturing
dalam memenuhi kewajiban yang jatuh tempo dari obligations from cash flow funding sources and/or
sumber pendanaan arus kas dan/atau dari aset from high-quality liquid assets that can be used as
likuid berkualitas tinggi yang dapat diagunkan, collateral, without disrupting the Company’s activities
tanpa mengganggu aktivitas dan kondisi keuangan and financial condition.
Perseroan.
Pengelolaan likuiditas di Perseroan, selain meliputi Liquidity management in the Company, in addition to
pemeliharaan likuiditas pada tingkat harian oleh Divisi covering the maintenance of liquidity at a daily level by
Treasury, juga mencakup pengelolaan likuiditas pada the Treasury Division, also includes managing liquidity
suatu rentang waktu tertentu melalui Asset and Liability over a certain period of time through the Asset and
Committee (ALCO). Liability Committee (ALCO).
Divisi Credit Risk secara berkala juga melakukan The Credit Risk Division also periodically measures,
pengukuran, penilaian dan pemantauan terhadap assesses and monitors the inherent risk of liquidity
risiko inheren likuiditas melalui analisis komposisi through an analysis of the composition of assets,
aset, liabilitas dan transaksi rekening administratif, liabilities and off-balance sheet transactions,
konsentrasi dari aset dan liabilitas, kerentanan concentration of assets and liabilities, vulnerability
pada kebutuhan pendanaan serta kemampuan to funding needs and the Company’s ability to
akses Perseroan pada sumber-sumber pendanaan. access funding sources. Monitoring of liquidity risk
Pemantauan terhadap risiko likuiditas juga dilakukan is also carried out through several parameters of
melalui beberapa parameter indikator peringatan dini the Company’s early warning indicators, such as
yang dimiliki Perseroan seperti fluktuasi pergerakan fluctuations in the movement of the Company’s share
harga saham Perseroan, dan penarikan atau pencairan prices, and withdrawals or disbursements of customer
190 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Overview and Discussion Management Governance Responsibility Report
dana deposito nasabah yang dilakukan sebelum jatuh deposits made before maturity. In addition, liquidity
tempo. Selain itu, pengelolaan terhadap risiko likuiditas risk management is also carried out by measuring
juga dilakukan dengan melakukan pengukuran dan and evaluating the quality of existing liquidity risk
penilaian terhadap kualitas penerapan manajemen management implementation.
risiko likuiditas yang ada.
Untuk posisi 31 Desember 2022, hasil penilaian mandiri As of December 31, 2022, based on the results of
(self-assessment) Perseroan, Risiko Likuiditas secara the Company’s self-assessment, Liquidity Risk on a
komposit dinilai Low to Moderate, dikarenakan risiko composite basis was rated Low to Moderate, because
inhern dinilai Low to Moderate dan kualitas penerapan inherent risk was rated Low to Moderate and the
manajemen risiko dinilai Satisfactory. quality of risk management implementation was rated
Satisfactory.
Risiko Operasional Operational Risk
Risiko operasional merupakan potensi kerugian Operational risk is the potential loss due to inadequate
akibat ketidakcukupan dan/atau tidak berfungsinya and/or non-functioning internal processes, human
proses internal, kesalahan manusia, kegagalan sistem, errors, system failures, and/or external events that
dan/atau adanya kejadian-kejadian eksternal yang affect the Company’s operations.
mempengaruhi operasional Perseroan.
Dalam pengelolaan risiko operasional, masing-masing In operational risk management, each work unit is
unit kerja bertanggung jawab untuk mengelola risiko responsible for managing risks that occur in daily
yang terjadi pada kegiatan operasional sehari-hari operational activities by referring to policies and
dengan mengacu kepada kebijakan dan prosedur, procedures, routine control and supervision, including
pengendalian dan pengawasan rutin, termasuk hal-hal matters related to product development processes,
yang berkaitan dengan proses pengembangan produk, systems (system technology information), human
sistem (teknologi sistem informasi), sumber daya resources, and external events, to prevent unwanted
manusia, dan kejadian eksternal, untuk mencegah hal- things.
hal yang tidak diinginkan.
Berdasarkan hasil penilaian mandiri (self-assessment) Based on the results of the self-assessment on
untuk posisi 31 Desember 2022, Risiko Operasional December 31, 2022, Composite Operational Risk was
secara komposit dinilai Low to Moderate dikarenakan rated Low to Moderate because inherent risk was rated
risiko inhern dinilai Low to Moderate dan kualitas as Low to Moderate and the quality of risk management
penerapan manajemen risiko dinilai Fair. implementation was rated Fair.
Risiko Hukum Legal Risk
Risiko hukum merupakan potensi kerugian yang Legal risk is a potential loss caused by lawsuits and/or
disebabkan akibat tuntutan hukum dan/atau weaknesses in juridical aspects. The Company manages
kelemahan aspek yuridis. Perseroan mengelola possible legal risks by ensuring that all activities and
kemungkinan risiko hukum dengan memastikan business relationships between the Company and
bahwa seluruh aktivitas dan hubungan kegiatan usaha all parties are in compliance and are based on rules
Perseroan dengan semua pihak telah sesuai dan and requirements that can protect the interests of the
didasarkan pada aturan dan persyaratan yang dapat Company from a legal perspective.
melindungi kepentingan Perseroan dari segi hukum.
Dalam rangka penguatan Risiko Hukum, Perseroan To strengthen Legal Risk, the Company has a Division
memiliki Divisi yang menangani Risiko hukum yang that handles legal Risk which is divided into Legal
terbagi atas Legal Counsel & Policy Analysis Division, Counsel & Policy Analysis Division, Special Asset
Special Asset Management Function dan Litigation Management Function and Litigation Function to carry
Function untuk melaksanakan pengelolaan risiko out legal risk management for activities related to the
hukum terhadap aktivitas-aktivitas yang berhubungan Company’s business activities.
dengan kegiatan usaha Perseroan.
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Dengan bekerjasama dengan Divisi terkait tersebut, By collaborating with the relevant Divisions, the IT &
Divisi IT & Operational Risk secara berkala melakukan Operational Risk Division regularly conducts overall
pengukuran, penilaian, dan pemantauan secara measurement, assessment, and monitoring of legal
keseluruhan terhadap risiko hukum melalui analisis risk through in-depth analysis of litigation factors,
yang mendalam atas faktor litigasi, kelemahan engagement weaknesses, and absence/changes in
perikatan, dan ketiadaan/perubahan perundang- legislation for each product or transaction entered
undangan dari setiap produk atau transaksi yang into. has been carried out by the Company (Bank)
telah dilaksanakan oleh Perseroan yang termuat pada contained in the risk profile report.
laporan profil risiko.
Per 31 Desember 2022, hasil penilaian mandiri (self- As of December 31, 2022, based on the self-assessment
assessment), Risiko Hukum secara komposit dinilai results, Legal Risk on a composite basis was rated
Low dikarenakan risiko inhern dinilai Low dan kualitas Low because inherent risk was rated Low and the
penerapan manajemen risiko dinilai Satisfactory. quality of risk management implementation was rated
Satisfactory.
Risiko Strategis Strategic Risk
Risiko strategis merupakan potensi kerugian akibat Strategic risk is the potential loss due to inaccuracy
ketidaktepatan dalam pengambilan dan/atau in making and/or implementing a strategic decision
pelaksanaan suatu keputusan strategis serta kegagalan and failure to anticipate changes in the business
dalam mengantisipasi perubahan lingkungan bisnis. environment.
Pengelolaan risiko stratejik dilaksanakan secara Strategic risk management is carried out directly
langsung oleh Direksi dengan dibantu oleh para by the Board of Directors with the assistance of the
Pejabat Eksekutif Perseroan. Kebijakan pengelolaan Company’s Executive Officers. The strategic risk
risiko strategis tertuang dalam Rencana Bisnis Bank management policy is contained in the Bank’s Business
dan disampaikan setiap tahunnya kepada Otoritas Jasa Plan and submitted annually to the Financial Services
Keuangan untuk mendapatkan persetujuan. Authority for approval.
Dengan bekerjasama dengan Divisi terkait, Divisi In collaboration with related Divisions, the IT &
IT & Operational Risk secara berkala melakukan Operational Risk Division regularly conducts overall
pengukuran, penilaian, dan pemantauan secara measurement, assessment and monitoring of strategic
menyeluruh terhadap risiko strategis melalui analisis risk through an analysis of the suitability of setting
terhadap kesesuaian penetapan sasaran strategis strategic targets with business environment conditions,
dengan kondisi lingkungan bisnis, posisi Perseroan di the Company’s position in the market, efficiency in
pasar, efisiensi dalam melaksanakan kegiatan usaha, carrying out business activities, macro conditions
kondisi makro ekonomi serta jumlah kompetitor economy as well as the number of competitors in
di mana Bank melaksanakan kegiatan usaha yang which the Bank carries out business activities which
dilaporkan ke dalam laporan profil risiko. are reported in the risk profile report.
Berdasarkan hasil penilaian mandiri (self-assessment) Based on the results of the Company’s self-assessment
Perseroan untuk posisi 31 Desember 2022, risiko on December 31, 2022, the Company’s strategic risk
Strategis Perseroan secara komposit dinilai Low to compositely was rated Low to Moderate because
Moderate dikarenakan risiko inhern dinilai Moderate inherent risk and risk management implementation
dan kualitas penerapan manajemen risiko dinilai were rated Moderate and Satisfactory.
Satisfactory.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan merupakan potensi kerugian yang Compliance risk is a potential loss that arises as a
timbul akibat Perseroan tidak mematuhi dan/atau consequence of the Company not complying with
tidak melaksanakan peraturan perundang-undangan and/or not implementing the applicable laws and
dan ketentuan yang berlaku. regulations.
192 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Overview and Discussion Management Governance Responsibility Report
Pengelolaan risiko kepatuhan dilakukan oleh Divisi Compliance risk management is carried out by the IT
IT & Operational Risk yang bersinergi dengan Divisi & Operational Risk Division, which synergizes with the
Kepatuhan untuk memastikan agar kebijakan, Compliance Division to ensure that policies, provisions,
ketentuan, sistem, dan prosedur serta kegiatan systems and procedures as well as business activities
usaha yang dilakukan oleh Perseroan telah sesuai carried out by the Company comply with the provisions
dengan ketentuan Otoritas Jasa Keuangan, Bank of the Financial Services Authority, Bank Indonesia
Indonesia dan peraturan perundang-undangan yang and applicable laws and regulations, ensuring the
berlaku, memastikan kepatuhan Perseroan terhadap Company’s compliance with the commitments made
komitmen yang dibuat oleh Perseroan kepada Otoritas by the Company to the Financial Services Authority
Jasa Keuangan dan/atau otoritas pengawas lain yang and/or other authorized supervisory authorities and
berwenang serta mewujudkan terlaksananya Budaya realizing the implementation of a Compliance Culture
Kepatuhan pada semua tingkatan organisasi dan at all levels of the organization and business activities
kegiatan usaha Perseroan. of the Company.
Dengan bekerjasama dengan Divisi terkait, Divisi IT In collaboration with related Divisions, the IT &
& Operational Risk secara berkala juga melakukan Operational Risk Division also periodically measures,
pengukuran, penilaian dan pemantauan terhadap assesses and monitors compliance risk through an
risiko kepatuhan melalui penilaian terhadap jenis, assessment of the type, significance and frequency
signifikansi dan frekuensi pelanggaran yang dilakukan of violations committed by the Company against the
oleh Perseroan terhadap ketentuan Otoritas Jasa provisions of the Financial Services Authority, Bank
Keuangan, Bank Indonesia dan peraturan perundang- Indonesia and other laws and regulations. applicable.
undangan lainnya yang berlaku.
Berdasarkan hasil penilaian mandiri (self-assessment) Based on the results of the Company’s self-assessment
Perseroan untuk posisi 31 Desember 2022, Risiko for the position of December 31, 2022, composite
Kepatuhan secara komposit dinilai Low to Moderate Compliance Risk was rated Low to Moderate because
dikarenakan risiko inhern dinilai Low to Moderate inherent risk was rated Low to Moderate and the
dan kualitas penerapan manajemen risiko dinilai quality of risk management implementation was rated
Satisfactory . assessed Satisfactory.
Risiko Reputasi Reputation Risk
Risiko reputasi merupakan potensi kerugian yang Reputation risk is a potential loss arising from a
timbul akibat menurunnya tingkat kepercayaan decrease in the level of stakeholder trust due to
stakeholder akibat persepsi negatif terhadap negative perceptions of the Company. The Company,
Perseroan. Perseroan melalui unit pelayanan dan through the service unit and customer complaint unit,
unit pengaduan nasabah melakukan pengelolaan manages reputation risk by handling every customer
risiko reputasi, dengan cara menangani setiap complaint and complaint quickly and responding to
pengaduan dan keluhan nasabah dengan cepat any complaints that may have a negative impact on
dan merespon setiap pengaduan dan keluhan yang the Company. This is one of the Company’s efforts to
dapat menimbulkan dampak negatif bagi Perseroan. provide the best service to customers and improve its
Hal tersebut merupakan salah satu upaya Perseroan reputation in the eyes of the public.
untuk memberikan pelayanan terbaik kepada nasabah
dan meningkatkan citra di mata masyarakat.
Berdasarkan hasil penilaian mandiri (self-assessment) Based on the results of the Company’s self-assessment
Perseroan per 31 Desember 2022, Risiko Reputasi as of December 31, 2022, Reputation Risk on a
secara komposit dinilai Low to Moderate dikarenakan composite basis was rated Low to Moderate because
risiko inhern dinilai Low to Moderate dan kualitas inherent risk was rated Low to Moderate and the
penerapan manajemen risiko dinilai Satisfactory. quality of risk management implementation was rated
Satisfactory.
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Penerapan Manajemen Risiko pada Bank yang Mencakup Pengelolaan Risiko
Produk dan Aktivitas Baru
The Implementation of Risk Management to the Bank that Covers Risk Management of New Products and Activities
Perseroan menekankan pentingnya pemahaman The Company emphasizes the importance of in-depth
yang mendalam atas risiko produk/aktivitas baru understanding of the risks of new products/activities
untuk meminimalisir potensi kerugian yang mungkin to minimize potential losses that may occur prior to
terjadi sebelum peluncuran. Pengelolaan risiko ini launch. This risk management is an important part
menjadi bagian penting yang tidak terpisahkan dari that is inseparable from the development stage of
tahap pengembangan produk/aktivitas baru. Adapun new products/activities. The criteria included as a new
kriteria yang termasuk sebagai produk atau aktivitas product or activity are:
baru, adalah:
1. Tidak pernah diterbitkan atau dilakukan 1. Never been issued or done before by the Company;
sebelumnya oleh Perseroan; atau or
2. Telah diterbitkan atau dilaksanakan sebelumnya 2. Has been issued or implemented previously by the
oleh Perseroan namun dilakukan pengembangan Company but is developed to change or increase
yang mengubah atau meningkatkan eksposur certain risk exposures.
risiko tertentu.
Dalam rangka menjaga Risiko reputasi, Perseroan In order to maintain reputation risk, the Company
senantiasa melakukan upaya perbaikan dengan always makes efforts to improve it by monitoring and
monitoring dan proses internal untuk mengurangi internal processes to reduce the level of complaints
tingkat pengaduan serta melakukan media counter and conduct media counters to ensure that all negative
untuk memastikan semua pemberitaan negatif news can be properly handled and resolved, so it
tersebut dapat ditangani dan diselesaikan dengan baik does not have a significant impact on national news.
sehingga tidak menimbulkan dampak yang signifikan The Company also assigns divisions that help handle
pada pemberitaan nasional. Adanya Divisi yang customer complaints in an end-to-end process, namely
membantu menangani keluhan nasabah secara end to the Operations Division, the Funding Division and the
end proses, mulai dari Divisi Operation, Divisi Funding Corsec Division.
dan Divisi Corsec.
Sebelum meluncurkan suatu produk atau aktivitas Before launching a new product or activity, the
baru, Perseroan melalui Divisi Credit Risk dan atau Company, through the Credit Risk Division and/or IT &
Divisi IT & Operational Risk, perlu meneliti dan Operational Risk Division, needs to do some research
mempertimbangkan potensi eksposur risiko yang and consider potential risk exposures that may arise,
dapat ditimbulkan, serta memastikan ketersediaan and ensure the availability of adequate risk monitoring
prosedur pemantauan dan pengendalian risiko yang and control procedures. The Company has also
memadai. Perseroan juga telah membentuk Komite established a Risk Management Committee, Credit
Manajemen Risiko, Divisi Credit Risk dan Divisi IT & Risk Division and IT & Operational Risk Division, which
Operational Risk yang independen terhadap Satuan are independent of the Operational Work Unit and
Kerja Operasional maupun Satuan Kerja Audit Internal Audit Work Unit to ensure integrated, directed,
Internal untuk memastikan pengelolaan risiko secara coordinated and sustainable overall risk management.
keseluruhan yang terpadu, terarah, terkoordinir, dan
berkesinambungan.
Dalam upaya memantau efektivitas pelaksanaan tugas To monitor the effectiveness of the implementation of
Komite Manajemen Risiko, Divisi Credit Risk dan atau the duties of the Risk Management Committee, Credit
Divisi IT & Operational Risk, Perseroan membentuk Risk Division and/or IT & Operational Risk Division, the
Komite Pemantau Risiko yang bertanggung jawab Company has established a Risk Monitoring Committee
secara langsung kepada Dewan Komisaris. Pada tahun which reports directly to the Board of Commissioners.
2022, Komite Manajemen Risiko telah melaksanakan In 2022, the Risk Management Committee held 4 (four)
rapat sebanyak 4 (empat) kali dan Komite Pemantau meetings, while the Risk Monitoring Committee held 4
Risiko telah melaksanakan rapat sebanyak 4 (empat) (four) meetings.
kali.
194 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
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Overview and Discussion Management Governance Responsibility Report
Pelaksanaan pengelolaan risiko pada produk atau The implementation of risk management on new
aktivitas baru di Perseroan mencakup tahap-tahap products or activities in the Company includes the
kegiatan sebagai berikut: following activity stages:
1. Tahap penetapan produk atau aktivitas 1. The stage of determining a product or activity
dikategorikan sebagai produk atau aktivitas baru is categorized as a new product or activity is
diusulkan oleh pemrakarsa produk (divisi terkait) proposed by the product initiator (relevant division)
dan disampaikan kepada Divisi Kepatuhan, Divisi and submitted to the Compliance Division, Credit
Credit Risk dan atau Divisi IT & Operational Risk untuk Risk Division and/or IT & Operational Risk Division
dimintakan opini terkait status mengenai produk to be asked for opinions regarding the status of
tersebut apakah termasuk dalam kriteria produk the product whether it is included in the product
atau aktivitas baru. criteria or new activity.
2. Tahap Risk Assessment dan penyampaian permintaan 2. The stage of risk stage and submission of requests
penilaian kecukupan pengelolaan risiko kepada for risk management adequacy assessment to
divisi/unit kerja terkait Divisi Kepatuhan, Divisi divisions/work units related to Compliance Division,
Credit Risk dan atau Divisi IT & Operational Risk dan Credit Risk Division and/or IT & Operational Risk
atau Divisi Legal. Division and/or Legal Division.
3. Tahap permohonan persetujuan rencana 3. The stage of application for approval of plans for
penerbitan produk atau pelaksanaan aktivitas issuance of new products or implementation of
baru ke Otoritas Jasa Keuangan dan atau Bank new activities to the Financial Services Authority
Indonesia. and or Bank Indonesia.
4. Tahap persetujuan oleh Otoritas Jasa Keuangan 4. The stage of approval by the Financial Services
dan atau Bank Indonesia. Authority and or Bank Indonesia.
5. Tahap pelaporan realisasi penerbitan produk 5. The stage of reporting on the realization of product
atau pelaksanaan aktivitas baru ke Otoritas Jasa issuance or implementation of new activities to the
Keuangan dan atau Bank Indonesia. Financial Services Authority and or Bank Indonesia.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 195
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1. Tabel Ukuran Utama (Key Metrics)
Table of Main Size (Key Metrics)
Deskripsi a b c d e
No. Description
Dec-22 Sep-22 Jun-22 Mar-22 Dec-21
Modal yang Tersedia (nilai)
Available Capital (value)
1 Modal Inti Utama (CET1) 3.557.889 2.113.078 2.005.136 2.386.479 2.867.922
Common Equity Tier 1
2 Modal Inti (Tier 1) 3.557.889 2.113.078 2.005.136 2.386.479 2.867.922
Capital Tier 1
3 Total Modal 3.642.659 2.186.925 2.062.955 2.429.503 2.906.821
Total Capital
Aset Tertimbang Menurut Risiko (Nilai)
Risk Weighted Asset (Value)
4 Total Aset Tertimbang Menurut Risiko (ATMR) 9.901.297 11.090.418 9.464.510 7.328.338 5.065.471
Total Risk Weighted Asset (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk Based Capital Ratio in the form of percentage of RWA
5 Rasio CET1 (%) 35,93% 19,05% 21,19% 32,57% 56,62%
Common Equity Tier 1 Ratio (%)
6 Rasio Tier 1 (%) 35,93% 19,05% 21,19% 32,57% 56,62%
Tier 1 Ratio (%)
7 Rasio Total Modal (%) 36,79% 19,72% 21,80% 33,15% 57,38%
Total Capital Ratio (%)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additonal CET1 that functions as a buffer in the form of percentage of RWA
8 Capital conservation buffer (2.5% dari ATMR) (%) - - - - -
Capital conservation buffer (2.5% dari ATMR) (%)
9 Countercyclical Buffer (0 - 2.5% dari ATMR) (%) - - - - -
Countercyclical Buffer (0 - 2.5% dari ATMR) (%)
10 Capital Surcharge untuk Bank Sistemik (1% - 2.5%) (%) - - - - -
Capital Surcharge for Systemic Banks (1% - 2.5%) (%)
11 Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10) - - - - -
Total CET1 as buffer (Line 8 + Line 9 + Line 10)
12 Komponen CET1 untuk buffer 27,04% 9,97% 12,05% 23,40% 47,63%
CET 1 Component for buffer
Rasio pengungkit sesuai Basel III
Leverage ratio in accordance with Basel III
13 Total Eksposur 19.607.626 15.914.326 14.261.549 12.482.748 11.321.470
Total Exposure
14 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap 18,15% 13,28% 14,06% 19,12% 25,33%
pengecualian sementara atas penempatan giro pada Bank Indonesia
dalam rangka memenuhi ketentuan GWM (jika ada)
Leverage Ratio Value, including the impact of the adjustment towards
temporary exemptions on current account placements in Bank Indonesia
in order to meet Statutory Reserve provisions (if any)
14b Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian 18,15% 13,28% 14,06% 19,12% 25,33%
terhadap pengecualian sementara atas penempatan giro pada Bank
Indonesia dalam rangka memenuhi ketentuan GWM (jika ada)
Leverage Ratio Value, excluding the impact of the adjustment towards
temporary exemptions on current account placements in Bank Indonesia
in order to meet Statutory Reserve provisions (if any)
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Overview and Discussion Management Governance Responsibility Report
Deskripsi a b c d e
No. Description
Dec-22 Sep-22 Jun-22 Mar-22 Dec-21
14c Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap 17,86% 13,24% 14,06% 18,86% 23,10%
pengecualian sementara atas penempatan giro pada Bank Indonesia
dalam rangka memenuhi ketentuan GWM (jika ada), yang telah
memasukkan nilai rata-rata dari nilai tercatat aset Securities Financing
Transaction (SFT) secara gross
Leverage Ratio Value, including impact from the adjustment towards
temporary exemptions on current account placements in Bank Indonesia
in order to meet Statutory Reserve provisions (if any), which has
inputed the average value of the listed value of the Securities Financing
Transaction (SFT) assets on a gross basis
14d Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian 17,86% 13,24% 14,06% 18,86% 23,10%
terhadap pengecualian sementara atas penempatan giro pada Bank
Indonesia dalam rangka memenuhi ketentuan GWM (jika ada), yang
telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara gross
Leverage Ratio Value, excluding the impact of the adjustment towards
temporary exemptions in current account placements in Bank Indonesia
in order to meet Statutory Reserve provisions (if any), which has
inputed the average value of the listed value of the Securities Financing
Transaction (SFT) assets on a gross basis
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
15 Total Aset Likuid Berkualitas Tinggi (HQLA) - - - - -
Total High Quality Liquid Assets (HQLA)
16 Total Arus Kas Keluar Bersih (net cash outflow) - - - - -
Total Net Cash Outflow
17 LCR (%) - - - - -
LCR (%)
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
18 Total Pendanaan Stabil yang Tersedia (ASF) - - - - -
Total Available Stable Funding (ASF)
19 Total Pendanaan Stabil yang Diperlukan (RSF) - - - - -
Total Required Stable Funding (RSF)
20 NSFR (%) - - - - -
NSFR (%)
Analisis Kualitatif
Qualitative Analysis
1. Peningkatan Modal dikarenakan adanya penambahan modal 1. The increase in capital was mainly due to the addition of capital
dengan mekanisme HMETD yang dilakukan pada Desember 2022. through the HMETD mechanism, which was carried out in
December 2022.
2. Perseroan termasuk ke dalam kategori Bank yang belum wajib 2. The Company is classified as a bank that is not required to calculate
menghitung rasio LCR dan NSFR sesuai POJK 42/03/2015 dan POJK the ratio of LCR and NSFR according to POJK 42/03/2015 and POJK
50/03/2017. 50/03/2017.
3. Rasio pengungkit posisi Desember 2022 meningkat sebesar 4.87% 3. The leverage ratio for December 2022 increased by 4.87%
dibandingkan kuartal sebelumnya sebagai imbas dari peningkatan compared to the previous quarter as a result of the increase in
modal Bank. the Bank’s capital.
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2. Tabel Perbedaan antara Cakupan Konsolidasi dan Mapping pada Laporan Keuangan sesuai Standar
Akuntansi Keuangan dengan Kategori Risiko sesuai dengan Ketentuan Otoritas Jasa Keuangan Kategori
Risiko (LI1)
Table of Differences between Consolidation and Mapping Coverage on Financial Statements according to
Financial Accounting Standards with Risk Categories in accordance with the Financial Services Authority
Provisions for Risk Category (LI1)
a b
Nilai tercatat sebagaimana
Nilai tercatat berdasarkan prinsip
tercantum dalam publikasi
kehati-hatian
laporan keuangan
Carrying amount is based on the
Carrying amount as stated in the
precautionary principle
published financial statements
Indonesia
Aset
Asset
Kas 16.681 16.681
Cash
Penempatan pada Bank Indonesia 4.395.673 4.395.673
Placement with Bank Indonesia
Penempatan pada bank lain 177.507 177.507
Placement with other banks
Tagihan spot dan derivatif/forward - -
Spot and derivative/forward claims
Surat berharga yang dimiliki 2.860.784 2.860.784
Issued Securities
Surat berharga yang dijual dengan janji dibeli kembali (repo) 625.092 625.092
Securities sold under agreements to repurchase (repo)
Tagihan atas surat berharga yang dibeli dengan janji dijual kembali - -
(reverse repo)
Claims on securities purchased with agreements to resell (reverse repo)
Tagihan akseptasi - -
Acceptance bills
Kredit yang diberikan 10.033.728 10.033.728
Loans
Pembiayaan Syariah - -
Sharia financing
Penyertaan modal - -
Capital Investment
Aset keuangan lainnya 380.816 380.816
Other financial assets
Aset tidak berwujud 127.349 127.349
Intangible assets
Aset tetap dan inventaris 292.415 292.415
Fixed assets and inventory
Aset non produktif 163.493 163.493
Non-productive assets
Aset lainnya 620.742 620.742
Other assets
Total asset 19.694.280 19.694.280
Total assets
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c d e f g
Nilai tercatat masing-masing risiko
Carrying amounts of each risk
Tidak mengacu pada
persyaratan permodalan
Sesuai kerangka risiko Sesuai kerangka Sesuai kerangka Sesuai kerangka risiko
atau berdasarkan
kredit counterparty credit risk sekuritisasi pasar
pengurangan modal
According to credit risk According to counterparty According to securitization According to market risk
Does not refer to capital
framework credit risk framework framework framework
requirements or based on
capital reduction
- - - - -
- - - - -
35.501 - - - -
- - - - -
80.249 - - - -
- 633.971 - - -
- - - - -
- - - - -
7.956.799 - - - -
- - - - -
- - - - -
57.268 - - - -
- - - - -
292.415 - - - -
262.508 - - - -
620.742 - - - -
9.305.484 - - - -
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a b
Nilai tercatat sebagaimana
Nilai tercatat berdasarkan prinsip
tercantum dalam publikasi
kehati-hatian
laporan keuangan
Carrying amount is based on the
Carrying amount as stated in the
precautionary principle
published financial statements
Kewajiban
Liabilities
Giro 1.094.324 1.094.324
Current Account
Tabungan 3.034.198 3.034.198
Saving Account
Deposito 10.321.976 10.321.976
Deposits
Uang Elektronik - -
Electronic Money
Liabilitas kepada Bank Indonesia - -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain 287.665 287.665
Liabilities to other banks
Liabilitas spot dan derivatif/forward - -
Spot and derivatve/forward liabilities
Liabilitas atas surat berharga yang dijual dengan janji dibeli kembali (repo) 585.367 585.367
Securities sold under agreements to repurchase (repo)
Liabilitas akseptasi - -
Acceptance liabilities
Surat berharga yang diterbitkan - -
Issued securities
Pinjaman/Pembiayaan yang diterima - -
Fund Borrowing
Setoran jaminan - -
Guarantee deposit
Liabilitas antarkantor - -
Liabilities between offices
Liabilitas lainnya 626.160 626.160
Other liabilities
Kepentingan minoritas - -
Minority interest
Total liabilitas 15.949.690 15.949.690
Total liabilities
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c d e f g
Nilai tercatat masing-masing risiko
Carrying amounts of each risk
Tidak mengacu pada
persyaratan permodalan
Sesuai kerangka risiko Sesuai kerangka Sesuai kerangka Sesuai kerangka risiko
atau berdasarkan
kredit counterparty credit risk sekuritisasi pasar
pengurangan modal
According to credit risk According to counterparty According to securitization According to market risk
Does not refer to capital
framework credit risk framework framework framework
requirements or based on
capital reduction
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
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3. Tabel Perbedaan Utama antara Nilai Tercatat sesuai Standar Akuntansi Keuangan dengan Nilai Eksposur
sesuai dengan Ketentuan OJK (LI2)
Table of Main Differences between Carrying Value in accordance with Financial Accounting Standards and
Exposure Value in accordance with OJK Regulations (LI2)
a b c d e
Item sesuai:
Items based on:
Kerangka
Total Kerangka risiko Kerangka Counterparty Kerangka risiko
kredit sekuritisasi credit risk pasar
Credit risk Securitization Counterparty Market risk
framework framework credit risk framework
framework
Nilai tercatat aset sesuai dengan 19.694.280 9.305.484 - 633.971 -
cakupan konsolidasi ketentuan kehati-
hatian (sebagaimana dilaporkan pada
template LI1)
Asset carrying value amount under
scope of regulatory consolidation (as per
template LI1)
Nilai tercatat liabilitas sesuai lingkup 15.949.690 - - - -
sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian (sebagaimana
dilaporkan pada template LI1)
Liabilities carrying value amount under
regulatory scope of consolidation (as per
template LI1)
Total nilai bersih sesuai dengan cakupan 3.744.590 - - - -
konsolidasi ketentuan kehati-hatian
Total net amount under regulatory scope
of consolidation
Nilai rekening administrative 11.543 - - - -
Off-balance sheet amounts
Perbedaan valuasi
Differences in valuations
Perbedaan antara netting rules, selain - - - - -
dari yang termasuk pada baris 2
Differences due to different netting
rules, other than those already included
in row 2
Perbedaan provisi - - - - -
Differences due to consideration of
provisions
Perbedaan prudential filters - - - - -
Differences due to prudential filters
Nilai eksposur yang dipertimbangkan, - - - - -
sesuai dengan cakupan konsolidasi
ketentuan kehati hatian
Exposure amounts considered for
regulatory purposes
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4. Tabel Penjelasan mengenai Perbedaan antara Nilai Eksposur sesuai dengan Standar Akuntansi Keuangan
dengan Ketentuan OJK (LIA)
Table of Explanation regarding the Differences between Exposure Values in accordance with Financial
Accounting Standards and OJK Provisions (LIA)
Tidak terdapat perbedaan antara nilai tercatat sesuai There is no difference between the carrying amount
standar akuntansi keuangan, sebagaimana dilaporkan according to financial accounting standards, as
pada laporan keuangan dengan nilai eksposur sesuai reported in the financial statements, and the exposure
ketentuan kehati-hatian. value according to prudential provisions
5. Tabel Komposisi Permodalan (CC1)
Table of Capital Composition (CC1)
Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
CET 1: Instrumen dan Tambahan Modal Disetor
CET 1: Instruments and Additional Paid-in Capital
1 Saham biasa (termasuk stock surplus) 5.468.749
Ordinary shares (including stock surplus)
2 Laba ditahan (1.742.745)
Retained earnings
3 Akumulasi penghasilan komprehensif lain (dan cadangan lain) 67.796
Accumulation of other comprehensive income (and other reserves)
4 Modal yang termasuk phase out dari CET1 -
Capital that includes phase out from CET1
5 Kepentingan Non Pengendali yang dapat diperhitungkan -
Considerable Non-Controlling Interests
6 CET1 sebelum regulatory adjustment 3.793.801
CET1 before regulatory adjustment
CET 1: Faktor Pengurang (Regulatory Adjustment)
CET 1: Deduction Factor (Regulatory Adjustment)
7 Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam Trading Book 46.489
Differences on Adjustment of Fair Value on Financial Instrument in Trading Book
8 Goodwill -
9 Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights) 127.349
Other intangible assets (besides Mortgage-Servicing Rights)
10 Aset pajak tangguhan yang berasal dari future profitability -
Deferred tax assets derived from future profitability
11 Cash-flow hedge reserve -
12 Shortfall on provisions to expected losses -
13 Keuntungan penjualan aset dalam transaksi sekuritisasi -
Gain on sale of assets in securitization transactions
14 Peningkatan/ penurunan nilai wajar atas kewajiban keuangan (DVA) -
Increase/decrease in fair value of financial liabilities (DVA)
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Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
15 Aset pensiun manfaat pasti -
Defined benefit retirement assets
16 Investasi pada saham sendiri (jika belum di net dalam modal di Laporan Posisi Keuangan) -
Investment in own shares (if not netted in capital in the Statement of Financial Position)
17 Kepemilikan silang pada instrumen CET 1 pada entitas lain -
Cross-ownership of CET 1 instruments in other entities
18 Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara ketentuan, net posisi -
short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah di atas
batasan 10%)
Investments in the capital of banks, financial and insurance entities outside the scope of consolidated regulations, net
short positions are permitted, where the Bank does not own more than 10% of the issued share capital (amount above
the limit of 10%)
19 Investasi signifikan pada saham biasa Bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara -
ketentuan, net posisi short yang diperkenankan (jumlah di atas batasan 10%)
Significant investments in the common stock of banks, financial and insurance entities outside the scope of regulatory
consolidation, net short positions permitted (amount above the 10% threshold)
20 Mortgage servicing rights -
21 Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di atas batasan 10%, net dari kewajiban pajak) -
Deferred tax assets arising from temporary differences (amount above the 10% limit, net of tax liabilities)
22 Jumlah melebihi batasan 15% dari: -
The amount exceeding the 15% limit of:
23 investasi signifikan pada saham biasa financials -
Significant investment in financials ordinary shares
24 Mortgage servicing rights -
25 pajak tangguhan dari perbedaan temporer -
deferred tax from temporary differences
26 Penyesuaian berdasarkan ketentuan spesifik nasional
Adjustments based on national specific provisions
26a. Selisih PPKA dan CKPN 13.468
Difference between PPKA and Allowance for Impairment Losses
26b. PPKA non produktif 34.039
Non-productive PPKA
26c. Aset Pajak Tangguhan 14.567
Deffered Tax Assets
26d. Penyertaan -
Inclusion
26e. Kekurangan modal pada perusahaan anak asuransi -
Lack of capital in insurance subsidiaries
26f. Eksposur sekuritisasi -
Securitization exposure
26g. Lainnya -
Others
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Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
27 Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil daripada faktor pengurangnya -
The adjustment to CET 1 due to AT 1 and Tier 2 is smaller than the reduction factor
28 Jumlah pengurang (regulatory adjustment) terhadap CET 1 235.912
Amount of deduction (regulatory adjustment) to CET 1
29 Jumlah CET 1 setelah faktor pengurang 3.557.889
The number of CET 1 after the reduction factor
Modal Inti Tambahan (AT 1): Instrumen
Additional Core Capital (AT 1): Instrument
30 Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock surplus) -
AT 1 instruments issued by the Bank (including surplus stock)
31 Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi -
Classified as equity under accounting standards
32 Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi -
Classified as a liability based on accounting standards
33 Modal yang termasuk phase out dari AT 1 -
Capital including in phase out from AT 1
34 Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM secara konsolidasi -
The AT 1 instrument issued by a Subsidiary is recognized in the CAR calculation on a consolidated basis
35 Instrumen yang diterbitkan Entitas Anak yang termasuk phase out -
Instruments issued by Subsidiaries including phase out
36 Jumlah AT 1 sebelum regulatory adjustment -
Total AT 1 before regulatory adjustment
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Core Capital: Deduction Factor (Regulatory Adjustment)
37 Investasi pada instrumen AT 1 sendiri -
Invest in AT 1 instruments
38 Kepemilikan silang pada instrumen AT 1 pada entitas lain -
Cross-ownership of AT 1 instruments in other entities
39 Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara ketentuan, net posisi -
short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang diterbitkan (jumlah di atas
batasan 10%)
Investments in the capital of banks, financial and insurance entities outside the scope of consolidated regulations, net
short positions are permitted, where the Bank does not own more than 10% of the issued share capital (amount above
the limit of 10%)
40 Investasi signifikan pada modal Bank, entitas keuangan dan asuransi di luar cakupan konsolidasi secara ketentuan -
(net posisi short yang diperkenankan)
Significant investment in the capital of the Bank, financial entities and insurance outside the scope of consolidation in
terms of provisions (net short positions allowed)
41 Penyesuaian berdasarkan ketentuan spesifik nasional -
Adjustments based on national specific provisions
41a. Penempatan dana pada instrumen AT 1 pada Bank lain -
Placement of funds in AT 1 instruments at other banks
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Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
42 Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor pengurangnya -
The adjustment to AT 1 due to Tier 2 is smaller than the reduction factor
43 Jumlah faktor pengurang (regulatory adjustment) terhadap AT 1 -
Total reduction factor (regulatory adjustment) to AT 1
44 Jumlah AT 1 setelah faktor pengurang -
Total AT 1 after the deduction factor
45 Jumlah Modal Inti (Tier 1) (CET 1 + AT 1) 3.557.889
Total Core Capital (Tier 1) (CET 1 + AT 1)
Modal Pelengkap (Tier 2): Instrumen dan cadangan
Supplementary Capital (Tier 2): Instruments and reserves
46 Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk stock surplus) -
Tier 2 instruments issued by the Bank (including surplus stock)
47 Modal yang yang termasuk phase out dari Tier 2 -
Capital which includes phase out from Tier 2
48 Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM secara konsolidasi -
Tier 2 instruments issued by Subsidiaries that are recognized in the consolidated CAR calculation
49 Modal yang diterbitkan Entitas Anak yang termasuk phase out -
Capital issued by Subsidiaries including phase out
50 Cadangan umum PPKA atas aset produktif yang wajib dihitung dengan jumlah paling tinggi sebesar 1,25% dari ATMR 84.770
untuk Risiko Kredit
PPKA general reserves for productive assets that must be calculated with a maximum amount of 1.25% of RWA for
Credit Risk
51 Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang 84.770
Total Supplementary Capital (Tier 2) before deduction factor
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)
Supplementary Capital (Tier 2): Deduction Factor (Regulatory Adjustment)
52 Investasi pada instrumen Tier 2 sendiri -
Investment in Tier 2 instruments
53 Kepemilikan silang pada instrumen Tier 2 pada entitas lain -
Cross-ownership of a Tier 2 instrument in other entities
54 Investasi pada kewajiban TLAC modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi secara -
ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih dari 10% modal saham yang
diterbitkan; nilai sebelumnya ditetapkan dengan threshold 5% namun tidak lagi memenuhi kriteria (untuk bank
Sistemik)
Investments in TLAC capital liabilities of banks, financial and insurance entities outside the scope of consolidation
by regulation, net short positions are permitted, where the Bank does not own more than 10% of the issued share
capital; the previous value was set with a threshold of 5% but no longer meets the criteria (for Systemic banks)
55 Investasi signifikan pada modal atau instrumen TLAC Bank, entitas keuangan dan asuransi di luar cakupan konsolidasi -
secara ketentuan (net posisi short yang diperkenankan)
Significant investments in capital or instruments of TLAC Banks, financial and insurance entities outside the scope of
regulatory consolidation (net short positions allowed)
56 Penyesuaian berdasarkan ketentuan spesifik nasional -
Adjustments based on national specific provisions
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Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
56a. Sinking fund -
56b. Penempatan dana pada instrumen Tier 2 pada Bank lain -
Fund placement in Tier 2 instruments on other banks
57 Jumlah faktor pengurang (regulatory adjustment) Modal Pelengkap -
Total deduction factor (regulatory adjustment) of Supplementary Capital
58 Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment 84.770
Amount of Supplementary Capital (Tier 2) after regulatory adjustment
59 Total Modal (Modal Inti + Modal Pelengkap) 3.642.659
Total Capital (Core Capital + Supplementary Capital)
60 Total Aset Tertimbang Menurut Risiko (ATMR) 9.901.297
Total Risk Weighted Assets (RWA)
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Minimum Capital Adequacy Ratio (CAR) and Additional Capital (Capital Buffer)
61 Rasio Modal Inti Utama CET 1 (persentase terhadap ATMR) 35,93%
CET ratio 1 (percentage of RWA)
62 Rasio Modal Inti Tier 1 (persentase terhadap ATMR) 35,93%
Tier 1 Core Capital Ratio (percentage of RWA)
63 Rasio Total Modal (persentase terhadap ATMR) 36,79%
Capital Total Ratio (percentage of RWA)
64 Buffer (persentase terhadap ATMR) 27,04%
Buffer (percentage of RWA)
65 Capital Conservation Buffer 0,00%
66 Countercyclical Buffer 0,00%
67 Higher loss absorbency requirement 0,00%
68 Untuk bank umum konvensional: CET 1 yang tersedia untuk memenuhi Buffer (persentase terhadap ATMR) 0,00%
Untuk kantor cabang dari Bank yang berkedudukan di luar negeri: Bagian Dana Usaha yang ditempatkan dalam
CEMA (diungkapkan sebagai persentase dari ATMR) yang tersedia untuk memenuhi Buffer.
For conventional commercial banks: CET 1 available to meet Buffer (percentage of RWA)
For branch offices of Banks domiciled abroad: The share of Business Funds placed in CEMA (expressed as a percentage
of RWA) available to meet Buffers.
National minima (jika berbeda dari Basel 3)
National minima (if it is different from Basel 3)
69 Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3) 0,00%
National CET 1 lowest ratio (if it is different from Basel 3)
70 Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3) 0,00%
National Tier 1 lowest ratio (if it is different from Basel 3)
71 Rasio terendah total modal nasional (jika berbeda dengan Basel 3) 0,00%
Total national capital lowest ratio (if it is different from Basel 3)
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Jumlah (Dalam
Komponen Jutaan Rupiah)
Component Amount (In
Million Rupiah)
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)
Amount under deduction limit (before risk weighting)
72 Investasi non-signifikan pada modal atau kewajiban TLAC lainnya pada entitas keuangan lain -
Non-significant investments in TLAC's capital or other obligations in other financial entities
73 Investasi signifikan pada saham biasa entitas keuangan -
Significant investments in the common stock of financial entities
74 Mortgage servicing rights (net dari kewajiban pajak) -
Mortgage servicing rights (net of tax liabilities)
75 Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari kewajiban pajak) -
Deferred tax assets arising from temporary differences (net of tax liabilities)
Cap yang dikenakan untuk provisi pada Tier 2
Cap imposed for provision at Tier 2
76 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan standar (sebelum -
dikenakan cap)
Provisions that can be recognized as Tier 2 according to exposure under the standard approach (before cap)
77 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan standar -
Cap on provision recognized as Tier 2 under a standardized approach
78 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan IRB (sebelum dikenakan cap) -
Provisions that can be recognized as Tier 2 according to exposure under the IRB approach (before cap)
79 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB -
Cap on provisions recognized as Tier 2 under the IRB approach
Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022)
Capital Instruments that include phase out (only valid between 1 Jan 2018 to 1 Jan 2022)
80 Cap pada CET 1 yang temasuk phase out -
Cap in CET 1 including phase out
81 Jumlah yang dikecualikan dari CET 1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) -
Amount excluded from CET 1 due to cap (excess above cap after redemptions and maturities)
82 Cap pada AT 1 yang temasuk phase out -
Cap in AT 1 including phase out
83 Jumlah yang dikecualikan dari AT 1 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) -
Amount excluded from AT 1 due to cap (excess above cap after redemptions and maturities)
84 Cap pada Tier 2 yang temasuk phase out -
Cap in Tier 2 including phase out
85 Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas cap setelah redemptions dan maturities) -
Amount excluded from AT 2 due to cap (excess above cap after redemptions and maturities)
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6. Tabel Rekonsiliasi Permodalan (CC2)
Table of Capital Reconciliation (CC2)
Individual
Individual
Pos – Pos
No.
Instruments
31 Desember 2022 (Audit)
December 31, 2022 (Audited)
Aset
Assets
1. Kas 16.681
Cash
2. Penempatan pada Bank Indonesia 4.395.673
Placement with Bank Indonesia
3. Penempatan pada bank lain 177.507
Placement with other banks
4. Tagihan spot dan derivatif/forward -
Spot and derivative/forward claims
5. Surat berharga yang dimiliki 2.860.784
Amortized cost marketable securities
6. Surat berharga yang dijual dengan janji dibeli kembali (repo) 625.092
Securities sold under agreements to repurchase (repo)
7. Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (reverse repo) -
Claims on securities purchased with agreements to resell (reverse repo)
8. Tagihan akseptasi -
Acceptance bills
9. Kredit yang diberikan 10.244.251
Loans
10. Pembiayaan Syariah -
Sharia financing
11. Penyertaan modal -
Capital investment
12. Aset keuangan lainnya 504.769
Other financial assets
13. Cadangan kerugian penurunan nilai aset keuangan -/-
Allowance for impairment losses on financial assets -/-
a. Surat berharga yang dimiliki -
Amortized cost marketable securities
b. Kredit yang diberikan dan pembiayaan Syariah (210.523)
Loans and Sharia financing
c. Lainnya (123.953)
Others
14. Aset tidak berwujud 146.844
Intangible assets
Akumulasi amortisasi aset tidak berwujud -/- (19.495)
Accumulated amortization of intangible assets -/-
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Individual
Individual
Pos – Pos
No.
Instruments
31 Desember 2022 (Audit)
December 31, 2022 (Audited)
15. Aset tetap dan inventaris 387.591
Fixed assets and inventory
Akumulasi penyusutan aset tetap dan inventaris -/- (95.176)
Accumulated depreciation of fixed assets and inventory -/-
16. Aset non produktif
Non-productive assets
a. Properti terbengkalai -
Abandoned property
b. Agunan yang diambil alih 163.493
Foreclosed collaterals
c. Rekening tunda -
Pending account
d. Aset antarkantor -
Assets between offices
17. Aset lainnya 620.742
Other assets
Total Aset 19.694.280
Total Assets
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas
Liabilities
1. Giro 1.094.324
Current Account
2. Tabungan 3.034.198
Saving
3. Deposito 10.321.976
Deposit
4. Uang Elektronik -
Electronic Money
5. Liabilitas kepada Bank Indonesia -
Liabilities to Bank Indonesia
6. Liabilitas kepada bank lain 287.665
Liabilities to other banks
7. Liabilitas spot dan derivatif/forward -
Spot and derivatve/forward liabilities
8. Liabilitas atas surat berharga yang dijual dengan janji dibeli kembali (repo) 585.367
Securities sold under agreements to repurchase (repo)
9. Liabilitas akseptasi -
Acceptance liabilities
210 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Individual
Individual
Pos – Pos
No.
Instruments
31 Desember 2022 (Audit)
December 31, 2022 (Audited)
10. Surat berharga yang diterbitkan -
Issued securities
11. Pinjaman/Pembiayaan yang diterima -
Fund Borrowing
12. Setoran jaminan -
Guarantee deposit
13. Liabilitas antar kantor -
Liabilities between offices
14. Liabilitas lainnya 626.160
Other liabilities
15. Kepentingan minoritas -
Minority interest
Total Liabilitas 15.949.690
Total Liabilities
Ekuitas
Equity
16. Modal disetor
Paid-in capital
a. Modal dasar 3.000.000
Authorized capital
b. Modal yang belum disetor -/- (2.057.832)
Unpaid capital -/-
c. Saham yang dibeli kembali (treasury stock) -/- -
Treasury stock -/-
17. Tambahan modal disetor
Additional paid-in capital
a. Agio 2.825.444
b. Disagio -/- -
c. Dana setoran modal 1.701.137
Capital deposit fund
d. Lainnya -
Others
18. Penghasilan komprehensif lain
Other comprehensive income
a. Keuntungan 46.709
Profit
b. Kerugian -/- (49.210)
Loss -/-
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 211
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Individual
Individual
Pos – Pos
No.
Instruments
31 Desember 2022 (Audit)
December 31, 2022 (Audited)
19. Cadangan
Reserves
a. Cadangan umum 21.087
General reserves
b. Cadangan tujuan -
Destination reserves
20. Laba/rugi
Profit/loss
a. Tahun-tahun lalu (953.686)
Previous years
b. Tahun berjalan (789.059)
Current year
c. Dividen yang dibayarkan -/- -
Paid dividend -/-
Total Ekuitas yang Dapat Diatribusikan
Total Attributable Equity
Kepada Pemilik 3.744.590
To Owners
Total Ekuitas 3.744.590
Total Equity
Total Liabilitas dan Ekuitas 19.694.280
Total Liabilities and Equity
212 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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7. Tabel Fitur Utama Instrumen Permodalan dan Instrumen TLAC – Eligible (CCA)
Table of Main Features of Capital Instruments and TLAC – Eligible (CCA)
Informasi Kuantitatif/Kualitatif
No. Indonesia
Quantitative/Qualitative Information
1 Penerbit PT. Bank Neo Commerce, Tbk
Issuer
2 Nomor identifikasi ID1000133408
Identification number
3 Hukum yang digunakan Hukum Indonesia
Applicable laws
3a Sarana yang memungkinkan kewajiban pelaksanaan pada Bagian 13 dari Lembar Istilah N/A
TLAC tercapai (untuk instrumen TLAC sah lainnya yang diatur oleh hukum asing)
Means by which the performance obligations under Section 13 of the TLAC Term Sheet may
be met (for other valid TLAC instruments governed by foreign law)
4 Pada saat masa transisi N/A
During the transition period
5 Setelah masa transisi CET1
After the transition period
6 Apakah instrumen eligible untuk Individu/Konsolidasi atau Konsolidasi dan Individu Individu
Is the instrument eligible for Individual/Consolidated or Consolidated and Individual
7 Jenis Instrumen Saham Biasa
Types of instrument
8 Jumlah yang diakui dalam perhitungan KPMM 942.168
The amount recognized in the CAR calculation
9 Nilai par dari instrument 942.168
Value per instrument
10 Klasifikasi sesuai standar akuntansi keuangan Ekuitas
Classification based on financial accounting standard
11 Tanggal penerbitan 12/01/2015
Issucance date
12 Tidak ada jatuh tempo (perpetual) atau dengan jatuh tempo Perpetual
There is no maturity (perpetual) or with maturity
13 Tanggal jatuh tempo -
Due date
14 Eksekusi call option atas persetujuan Otoritas Jasa Keuangan -
Call option execution based on the approval of the Financial Services Authority
15 Tanggal call option, jumlah penarikan dan persyaratan call option lainnya (bila ada) -
Call option date, withdrawal amount and other call option requirements (if any)
16 Subsequent call option -
Kupon / dividen
Coupon/dividend
17 Dividen/ kupon dengan bunga tetap atau floating Floating
Dividends/coupons with fixed or floating interest
18 Tingkat dari coupon rate atau index lain yang menjadi acuan Ditentukan RUPS
The level of the coupon rate or other index that becomes a reference
19 Ada atau tidaknya dividend stopper -
The presence or absence of dividend stopper
20 Fully discretionary; partial atau mandatory -
Fully discretionary; partial or mandatory
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Informasi Kuantitatif/Kualitatif
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Quantitative/Qualitative Information
21 Apakah terdapat fitur step up atau insentif lain -
Is there any step up feature or other incentive
22 Non-kumulatif atau kumulatif -
Non-cumulative or cumulative
23 Dapat dikonversi atau tidak dapat dikonversi -
Convertible or unconvertable
24 Jika dapat dikonversi, sebutkan trigger point-nya -
If convertible, mention the trigger point
25 Jika dapat dikonversi, apakah seluruh atau sebagian -
If convertible, is it a whole or partial
26 Jika dapat dikonversi, bagaimana rate konversinya -
If convertible, how is the conversion
27 Jika dapat dikonversi; apakah mandatory atau optional -
If convertible, is it mandatory or optional
28 Jika dapat dikonversi, sebutkan jenis instrumen konversinya -
If convertible, mention type of conversion instrument
29 Jika dapat dikonversi, sebutkan issuer of instrument it converts into -
If convertible, mention issuer of instrument it converts into
30 Fitur write-down Tidak
Write-down feature
31 Jika terjadi write-down, sebutkan trigger-nya -
If write-down occurs, mention the trigger
32 Jika terjadi write-down, apakah penuh atau sebagian -
If write-down occurs, is it a whole or partial
33 Jika terjadi write down; permanen atau temporer -
If write-down occurs, is it permanent or temporary
34 Jika terjadi write down temporer, jelaskan mekanisme write-up -
If temporary write-down occurs, explaine the write-up mechanism
34a Tipe subordinasi -
Type of subordinate
35 Hierarki instrumen pada saat likuidasi -
Instrument hierarchy during the liquidation
36 Apakah terdapat fitur yang non-compliant -
Is there any non-compliant feature
37 Jika Ya, jelaskan fitur yang non-compliant -
If any, explaine the non-compliant feature
214 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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8. Tabel Pengungkapan Kualitatif mengenai Struktur Permodalan dan Kecukupan Permodalan
Table of Qualitative Disclosures regarding Capital Structure and Capital Adequacy
Modal
31-Dec-22 31-Dec-21
Capital
Modal Inti (Tier 1) 3.557.889 2.754.751
The Core Capital (Tier-1)
Modal Pelengkap (Tier 2) 84.770 38.900
The Complement Capital (Tier-2)
Jumlah Modal 3.642.659 3.642.659
Total Capital
Aset Tertimbang Menurut Risiko
Risk Weighted Assets
Risiko Kredit 9.305.484 4.144.616
Credit Risk
Risiko Operasional 595.813 511.943
Operational Risk
Risiko Pasar - 377.795
Market Risk
Rasio Penyediaan Modal
Provision Capital Risk
Dengan risiko kredit dan risiko operasional 36,79% 59,99%
With credit risk and operational risk
Dengan risiko kredit, risiko pasar dan risiko operasional 36,79% 55,49%
With credit risk, market risk and operational risk
Pengungkapan Kualitatif mengenai struktur permodalan dan kecukupan permodalan
Qualitative Disclosure regarding capital structure and capital adequacy
Sesuai dengan Peraturan OJK, modal yang diwajibkan regulator Based on the OJK Regulations, the capital required by the regulator is
dianalisa dalam dua tier sebagai berikut : analyzed in two tiers as follows:
• Modal inti (tier 1), yang terdiri dari modal inti utama dan modal • Core capital (tier 1), which consists of main core capital and
inti tambahan. Modal inti utama antara lain meliputi modal additional core capital. Main core capital includes issued and
ditempatkan dan disetor penuh, tambahan modal disetor, fully paid capital, additional paid-in capital, general reserves, last
cadangan umum, laba tahun lalu dan periode/tahun berjalan year’s profit and current period/year (100%), other comprehensive
(100%), penghasilan komprehensif lainnya berupa potensi income in the form of potential gains/losses from changes in the
keuntungan/kerugian yang berasal dari perubahan nilai wajar fair value of financial assets in the group fair value through other
aset keuangan dalam kelompok nilai wajar melalui penghasilan comprehensive income. The difference is less than the allowance
komprehensif lain, selisih kurang dari penyisihan penghapusan for possible losses on earning assets in accordance with Bank
aset produktif sesuai ketentuan Bank Indonesia dan cadangan Indonesia regulations and the allowable allowance for impairment
kerugian penurunan nilai aset produktif yang diperbolehkan. losses on earning assets. Deferred tax assets, intangible assets
Aset pajak tangguhan, aset tak berwujud (termasuk goodwill) (including goodwill) and participation (100%) are the main core
dan penyertaan (100%) merupakan faktor pengurang modal capital deduction factors. Additional core capital consists of
inti utama. Modal inti tambahan antara lain terdiri dari saham preferred stock, subordinated securities and subordinated loans
preferen, surat berharga subordinasi dan pinjaman subordinasi where the three are non-cumulative after deducting buybacks.
dimana ketiganya bersifat non-kumulatif setelah dikurangi
pembelian kembali. • Supplementary capital (tier 2) includes allowance for possible
• Modal pelengkap (tier 2) meliputi penyisihan penghapusan aset losses on earning assets in accordance with the Bank Indonesia
produktif sesuai ketentuan Bank Indonesia regulations
• Posisi rasio Kewajiban Penyediaan Modal Minimum (KPMM) Bank • The Bank’s Minimum Capital Adequacy Ratio (KPMM) as of
tanggal 31 Desember 2022 dan 2021 masing-masing sebesar December 31, 2022 and 2021 was 36.79% and 55.49%, respectively.
36,79% dan 55,49%
• Bank telah mematuhi semua persyaratan modal yang ditetapkan • The Bank has complied with all capital requirements set by the
oleh pihak regulator sepanjang periode pelaporan, khususnya regulators throughout the reporting period, particularly with
berkenaan dengan perhitungan Kewajiban Penyediaan Modal regard to the calculation of the Minimum Capital Adequacy Ratio
Minimum (KPMM) dan Aktiva Tertimbang Menurut Risiko (ATMR). (CAR) and Risk Weighted Assets (RWA).
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 215
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9. Tabel Laporan Kewajiban Pemenuhan Rasio Pengungkit dan Laporan Perhitungan Rasio Pengungkit
Table of Leverage Ratio Fulfillment Obligation Report and Leverage Ratio Calculation Report
Periode
Period
Keterangan
Description Desember 2022 September 2022
December 2022 September 2022
Eksposur Aset dalam Laporan Posisi Keuangan
Asset Exposure in the Statement of Financial Position
1 Eksposur aset dalam laporan posisi keuangan termasuk aset jaminan, namun tidak termasuk 19.403.665 16.183.468
eksposur transaksi derivatif dan eksposur SFT (Nilai gross sebelum dikurangi CKPN)
Asset Exposure in the Statement of Financial Position, including collateral assets, excluding
derivative transaction exposure and SFT exposure (Gross value before deducted with CKPN)
2 Nilai penambahan kembali untuk agunan derivatif yang diserahkan kepada pihak lawan yang - -
mengakibatkan penurunan total eksposur aset dalam neraca karena adanya penerapan standar
akuntansi keuangan
Added value back for derivative collateral handed over to counterparties leading to a decrease in
total asset exposure in the balance sheet due to the application of financial accounting standards
3 (Pengurangan atas piutang terkait CVM yang diberikan dalam transaksi derivatif) - -
(Deduction on receivables related to CVM given in derivative transactions)
4 (Penyesuaian untuk nilai tercatat surat berharga yang diterima dalam eksposur SFT yang diakui - -
sebagai aset)
(Adjustment to the carrying value of securities received in SFT exposure recognized as an asset)
5 (CKPN atas aset tersebut sesuai standar akuntansi keuangan) (334.476) (279.841)
(CKPN on those assets according to financial accounting standards)
6 (Aset yang telah diperhitungkan sebagai faktor pengurang Modal Inti sebagaimana dimaksud (127.349) (103.963)
dalam Peraturan Otoritas Jasa Keuangan mengenai kewajiban penyediaan modal minimum
bagi bank umum)
(Assets that have been calculated as a deduction factor for Core Capital as referred to in the
Financial Services Authority Regulation regarding the minimum capital adequacy requirement for
commercial banks)
7 Total Eksposur aset dalam laporan posisi keuangan Penjumlahan dari baris 1 sampai dengan baris 6 18.941.840 15.799.664
Total Asset exposure in the statement of financial position
Addition from line 1 to line 6
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
8 Nilai RC untuk seluruh transaksi derivatif baik dalam hal terdapat variation margin yang memenuhi - -
syarat ataupun terdapat perjanjian saling hapus yang memenuhi persyaratan tertentu
The RC value for all derivative transactions, whether there is a variation margin that meets the
requirements or there is an offsetting agreement that meets certain requirements
9 Nilai penambahan yang merupakan PFE untuk seluruh transaksi derivatif - -
Added value that also serves as the PFE for all derivative transactions
10 (Pengecualian atas eksposur transaksi derivatif yang diselesaikan melalui central counterparty (CCP)) N/A N/A
(Exception of exposure to derivative transactions settled through a central counterparty (CCP))
11 Penyesuaian untuk nilai nosional efektif dari derivatif kredit - -
Adjustment for the effective notional value of credit derivatives
12 (Penyesuaian untuk nilai nosional efektif yang dilakukan saling hapus dan pengurangan add-on - -
untuk transaksi penjualan derivatif kredit)
(Adjustments to the effective notional amount are made for offsetting and reducing add-ons for
credit derivative sales transactions)
13 Total Eksposur Transaksi Derivatif Penjumlahan baris 8 sampai dengan baris 12 - -
Total Derivative Transaction Exposure Addition of lines 8 to lines 12
216 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Periode
Period
Keterangan
Description Desember 2022 September 2022
December 2022 September 2022
Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure
14 Nilai tercatat aset SFT secara gross 625.092 94.000
The carrying amount of SFT's assets on a gross basis
15 (Nilai bersih antara liabilitas kas dan tagihan kas) - -
(Net value between cash liabilities and cash receivables)
16 Risiko Kredit akibat kegagalan pihak lawan terkait aset SFT yang mengacu pada perhitungan current 39.725 -
exposure sebagaimana diatur dalam Lampiran Peraturan Otoritas Jasa Keuangan ini
Credit Risk due to counterparty failure related to SFT assets, which refers to the current exposure
calculation as stipulated in the Appendix to this Financial Services Authority Regulation
17 Eksposur sebagai agen SFT - -
Exposure as an SFT agent
18 Total Eksposur SFT 664.817 94.000
Penjumlahan baris 14 sampai dengan baris 17
Total SFT Exposure
Addition of lines 14 to lines 17
Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
19 Nilai seluruh kewajiban komitmen atau kewajiban kontinjensi Nilai gross sebelum dikurangi CKPN 11.543 211.946
Value of all commitments or contingent liabilities Gross value before deducted with CKPN
20 (Penyesuaian terhadap hasil perkalian antara nilai kewajiban komitmen atau kewajiban kontinjensi (10.389) (190.751)
dan FKK kemudian dikurangi CKPN)
(Adjustments to the multiplication result between the value of commitments or contingent liabilities
and FKK are then reduced by CKPN)
21 (CKPN atas TRA sesuai standar akuntansi keuangan) (185) (533)
(CKPN on TRA according to financial accounting standards)
22 Total Eksposur TRA 969 20.662
Penjumlahan dari baris 19 sampai dengan baris 21
Total TRA Exposure
Addition of lines 19 to lines 21
Modal dan Total Eksposur
Capital and Total Exposure
23 Modal Inti 3.557.889 2.113.078
Core Capital
24 Total Eksposur 19.607.626 15.914.326
Penjumlahan baris 7, baris 13, baris 18, dan baris 22
Total Exposure
Addition of lines 7, lines 13, lines 18, and lines 22
Rasio Pengungkit (Leverage)
Leverage Ratio
25 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian sementara atas 18,15% 13,28%
penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib minimum
(jika ada)
Leverage Ratio value, including the impact of adjustments to temporary exemptions for placement
of current accounts with Bank Indonesia in order to comply with the minimum statutory reserve
requirements (if any)
25a Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap pengecualian sementara 18,15% 13,28%
atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib
minimum (jika ada)
Leverage Ratio value, excluding the impact of adjustments to temporary exemptions for placement
of current accounts with Bank Indonesia in order to comply with the minimum statutory reserves (if
any)
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Description Desember 2022 September 2022
December 2022 September 2022
26 Nilai Minimum Rasio Pengungkit 3,00% 3,00%
Minimum Value of Leverage Ratio
27 Bantalan terhadap nilai Rasio Pengungkit N/A N/A
Bearing to Leverage Ratio value
Pengungkapan Nilai Rata-Rata
Disclosure of Average Ratio
28 Nilai rata-rata dari nilai tercatat aset SFT secara gross, setelah penyesuaian untuk transaksi 312.546 47.000
akuntansi penjualan (sale accounting transaction) yang dihitung secara bersih (nett) dengan liabilitas
kas dalam SFT dan tagihan kas dalam SFT
The average value of the carrying amount of SFT's assets on a gross basis, after adjustment for sales
accounting transactions netted with cash liabilities in SFT and cash receivables in SFT
29 Nilai akhir triwulan laporan dari nilai tercatat aset SFT secara gross, setelah penyesuaian untuk 664.817 94.000
transaksi akuntansi penjualan (sale accounting transaction) yang dihitung secara bersih (nett)
dengan liabilitas kas dalam SFT dan tagihan kas dalam SFT
End of reporting quarter value of the carrying amount of SFT's assets on a gross basis, after
adjustment for sales accounting transactions netted with cash liabilities in SFT and cash receivables
in SFT
30 Total Eksposur, termasuk dampak dari penyesuaian terhadap pengecualian sementara atas 19.920.172 15.961.326
penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib minimum
(jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara gross
sebagaimana dimaksud dalam baris 28
Total Exposure, including the impact of adjustments to temporary exemptions for placement of
current accounts with Bank Indonesia in order to comply with the minimum reserve requirement (if
any), which has included the average value of the gross carrying value of SFT assets as referred to
in line 28
30a Total Eksposur, tidak termasuk dampak dari penyesuaian terhadap pengecualian sementara 19.920.172 15.961.326
atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib
minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara gross
sebagaimana dimaksud dalam baris 28
Total Exposure, excluding the impact of adjustments to temporary exemptions for placement of
current accounts with Bank Indonesia in order to comply with the minimum reserve requirements
(if any), which has included the average value of the gross carrying value of SFT assets as referred to
in line 28
31 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian terhadap pengecualian sementara atas 17,86% 13,24%
penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro wajib minimum
(jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset SFT secara gross
sebagaimana dimaksud dalam baris 28
The value of the Leverage Ratio, including the impact of adjustments to temporary exceptions for
placement of current accounts with Bank Indonesia in order to comply with the minimum reserve
requirements (if any), which has included the average value of the gross carrying value of SFT assets
as referred to in line 28
31a Nilai Rasio Pengungkit, tidak termasuk dampak dari penyesuaian terhadap pengecualian 17,86% 13,24%
sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi ketentuan giro
wajib minimum (jika ada), yang telah memasukkan nilai rata-rata dari nilai tercatat aset SFT
secara gross sebagaimana dimaksud dalam baris 28
The value of the Leverage Ratio, excluding the impact of adjustments to temporary exemptions for
placement of current accounts with Bank Indonesia in order to comply with the minimum reserve
requirements (if any), which has included the average value of the gross carrying value of SFT assets
as referred to in line 28
Analisis Kualitatif
Qualitative Analysis
Rasio Pengungkit (Leverage) PT Bank Neo Commerce Tbk Posisi Leverage Ratio of PT Bank Neo Commerce Tbk in December 2022 at
Desember 2022 yaitu sebesar 18,15% masih sangat memadai dan 18.15% was still very adequate and above the provisions of 3%.
diatas ketentuan sebesar 3%.
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Total Eksposur Dalam Rasio Pengungkit
Total Exposure in Leverage Ratio
dalam jutaan Rupiah
in million Rupiah
Keterangan Jumlah
No
Description Total
1 Total asset di laporan posisi keuangan pada laporan keuangan publikasi. (nilai gross sebelum dikurangi CKPN). 20.028.757
Total assets in the financial position statement in published financial statements. (gross value before deducted with CKPN).
2 Penyesuaian untuk nilai penyertaan pada Bank, Lembaga keuangan, perusahaan asuransi, dan/atau entitas lain yang -
berdasarkan standar akuntansi keuangan harus dikonsolidasikan namun di luar cakupan konsolidasi berdasarkan ketentuan
Otoritas Jasa Keuangan.
Adjustments for the value of investments in banks, financial institutions, insurance companies and/or other entities based on
financial accounting standards must be consolidated but outside the scope of consolidation based on the provisions of the
Financial Services Authority.
3 Penyesuaian untuk nilai kumpulan asset keuangan yang mendasari yang telah dialihkan dalam sekuritisasi aset yang -
memenuhi persyaratan jual putus sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai prinsip kehati-
hatian dalam aktivitas sekuritisasi aset bagi bank umum. Dalam hal aset keuangan yang mendasari dimaksud telah
dikurangkan dari total aset pada laporan posisi keuangan maka angka pada baris ini adalah 0 (nol).
Adjustment for the value of the underlying set of financial assets that have been transferred in asset securitization that meets
the sale and end requirements as stipulated in the Financial Services Authority Regulation concerning the precautionary
principle in asset securitization activities for commercial banks. In the event that the underlying financial assets referred to
have been deducted from the total assets in the statement of financial position, the number in this line is 0 (zero).
4 Penyesuaian terhadap pengecualian sementara atas penempatan giro pada Bank Indonesia dalam rangka memenuhi N/A
ketentuan giro wajib minimum (jika ada).
Adjustments to temporary exemptions for placement of current accounts with Bank Indonesia in order to comply with the
minimum statutory reserve requirements (if any).
5 Penyesuaian untuk asset fidusia yang diakui sebagai komponen laporan posisi keuangan berdasarkan standar akuntansi N/A
keuangan namun dikeluarkan dari perhitungan total eksposur dalam Rasio Pengungkit.
Adjustments for fiduciary assets that are recognized as a component of the statement of financial position based on financial
accounting standards but are excluded from the calculation of total exposure in the Leverage Ratio.
6 Penyesuaian untuk nilai pembelian atau penjualan asset keuangan secara regular dengan menggunakan metode akuntansi -
tanggal perdagangan.
Adjustments to the value of regular purchases or sales of financial assets using the trade date method of accounting.
7 Penyesuaian untuk nilai transaksi cash pooling yang memenuhi persyaratan sebagaimana diatur dalam Peraturan Otoritas -
Jasa Keuangan Rasio Pengungkit.
Adjustment for the value of cash pooling transactions that meet the requirements as stipulated in the Financial Services
Authority Regulation Leverage Ratio.
8 Penyesuaian untuk nilai eksposur transaksi derivatif. -
Adjustments for derivative transaction exposure values.
9 Penyesuaian untuk nilai eksposur SFT sebagai contoh transaksi reverse repo. 39.725
Adjustments for SFT exposure values for example reverse repo transactions
10 Penyesuaian untuk nilai eksposur TRA yang telah dikalikan dengan FKK. 969
Adjustment for TRA exposure value that has been multiplied by FKK.
11 Penyesuaian penilaian prudensial berupa faktor pengurang modal dan CKPN. (461.825)
Prudential assessment adjustments in the form of capital reduction factors and CKPN.
12 Penyesuaian lainnya. -
Other adjustments.
13 Total Eksposur dalam perhitungan Rasio Pengungkit. 19.607.626
Total Exposure in Leverage Ratio calculation
Analisis Kualitatif
Qualitative Analysis
Total eksposur dalam rasio pengungkit untuk periode Desember The total exposure in leverage ratio for the period of December 2022
2022 adalah Rp.19.607.626 Juta. Penyesuaian aset pada laporan was Rp19,607,626 million. Asset adjustments in the statement of
posisi keuangan untuk eksposur rasio pengungkit ini terdiri dari financial position for this leverage ratio exposure consist of adjustments
penyesuaian eksposur transaksi derivatif, eksposur Transaksi Rekening to derivative transaction exposures, off balance sheet transaction
Administratif, faktor pengurang modal dan CKPN. Transaksi Rekening exposures, capital deduction factors and CKPN. Administrative Account
Administratif (TRA) terdiri dari kewajiban komitmen atas fasilitas kredit Transactions (TRA) consist of commitment obligations on credit
kepada nasabah yang belum ditarik dan kewajiban kontinjensi atas facilities to customers that have not been withdrawn and contingent
garansi yang diberikan.Untuk faktor pengurang modal terdiri dari liabilities on guarantees provided. Meanwhile, capital deduction
perhitungan pajak tangguhan dan aset tidak berwujud. factors consist of deferred tax calculations and intangible assets.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 219
Page 222
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
10. Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
Tabel Disclosure of Net Receivables by Region - Bank Only
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Wilayah
Net Receivables by Region
JABAR,
Kategori Portofolio
No. JATENG,
Portfolio Category
JATIM, DIY, SUMATERA,
BANTEN Lainnya
dst.
JAKARTA West Java, Sumatera Total
Etc
Central Java, and
East Java, others
Yogyakarta,
Banten
(1) (2) (3) (4) (5) (6) (7)
1 Tagihan Kepada Pemerintah 6.901.175 - - - 6.901.175
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 354.660 - - - 354.660
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan Multilateral dan - - - - -
Lembaga Internasional
Internasional Multilateral Development Bank and
International Institutions Receivables
4 Tagihan Kepada Bank 249.275 15 2.213 - 251.503
Bank Receivable
5 Kredit Beragun Rumah Tinggal 36 9.789 163 - 9.988
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial 5.708 - - - 5.708
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan 86.595 226.300 148.602 - 461.498
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan 1.133.451 5.988.658 1.090.393 - 8.212.503
Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivables
9 Tagihan kepada Korporasi 1.677.651 71.930 - - 1.749.581
Corporate Receivables
10 Tagihan yang Telah Jatuh Tempo 130 91 18 - 239
Overdue Receivables
11 Aset Lainnya 1.000.121 95.040 9.684 1.104.845
Other Assets
TOTAL 11.408.802 6.391.824 1.251.074 - 19.051.700
220 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 223
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 20221
Tagihan Bersih Berdasarkan Wilayah
Net Receivables by Region
JABAR, JATENG, JATIM,
DIY, BANTEN
SUMATERA, Lainnya dst.
JAKARTA West Java, Central Java, Total
Sumatera and others Etc
East Java, Yogyakarta,
Banten
(8) (9) (10) (11) (12)
3.004.167 - - - 3.004.167
410.781 - - - 410.781
- - - - -
208.719 3.513 1.842 - 214.074
15.897 2.760 651 - 19.308
8.354 - - - 8.354
809.652 421.246 323.772 - 1.554.670
2.334.419 32.324 1.554 - 2.368.297
364.811 77.056 - - 441.867
- - - - -
966.769 56.204 21.805 - 1.044.778
8.123.569 593.103 349.624 - 9.066.296
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 221
Page 224
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
11. Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak – Bank secara Individual
Tabel Disclosures of Net Receivables Based on Remaining Contract Term - Bank Only
31 Desember 2022
December 31, 2021
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Kategori Portofolio Net receivables by remaining contract period
No.
Portfolio Category
> 1 thn s.d. > 3 thn s.d. Non
< 1 tahun 3 thn 5 thn > 5 thn Kontraktual
Total
≤ 1 year >1 up to 3 >3 up to 5 > 5 years Non-
Years years Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Tagihan Kepada Pemerintah 3.095.621 153.913 150.650 2.140.818 1.360.172 6.901.175
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 141.986 42.764 100.285 69.625 - 354.660
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
Multilateral Development Bank and
International Institutions Receivables
4 Tagihan Kepada Bank 23.487 50.632 - - 177.384 251.503
Bank Receivable
5 Kredit Beragun Rumah Tinggal 8 330 8.625 1.025 - 9.988
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial 5.708 - - - - 5.708
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan 7.852 33.442 43.732 376.472 - 461.498
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil 7.501.023 158.676 184.392 368.412 - 8.212.503
dan Portofolio Ritel
Micro-Businesses, Small Businesses, and
Retail Portfolios Receivables
9 Tagihan kepada Korporasi 1.195.532 497.486 39.458 17.105 - 1.749.581
Corporates Receivables
10 Tagihan yang Telah Jatuh Tempo 239 - - - - 239
Overdue Receivables
11 Aset Lainnya - - - - 1.104.845 1.104.845
Other Assets
Total 11.971.457 937.242 527.142 2.973.458 2.642.401 19.051.700
222 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 225
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables by remaining contract period
< 1 tahun > 1 thn s.d. 3 thn > 3 thn s.d. 5 thn > 5 thn Non Kontraktual
Total
≤ 1 year >1 up to 3 years >3 up to 5 years > 5 years Non-Contractual
(9) (10) (11) (12) (13) (14)
1.766.393 294.468 189.524 192.355 561.427 3.004.167
87.719 114.588 44.119 - 164.355 410.781
- - - - - -
88.422 100.289 - - 25.363 214.074
677 769 1.182 16.680 - 19.308
8.354 - - - - 8.354
18.378 98.400 89.310 1.348.582 - 1.554.670
2.329.597 7.361 4.777 26.557 5 2.368.297
138.136 62.614 - 181.279 59.837 441.867
- - - - - -
- - - - 1.044.778 1.044.778
4.437.677 678.489 328.912 1.765.453 1.855.765 9.066.296
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 223
Page 226
Kilas Laporan Profil
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Performance Management Company
Highlight Report Profile
12. Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Tabel Disclosure of Net Receivables by Economic Sector - Bank Only
Tagihan Kepada
Bank Pembangunan
Multilateral
Tagihan Kepada
Tagihan Kepada dan Lembaga
Entitas Sektor Tagihan Kepada
Sektor Ekonomi Pemerintah Internasional
No. Publik Bank
Economic Sector Government Multilateral
Public Sector Entities Bank Receivables
Receivables Development Banks
Receivables
and International
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
30 Desember 2022
December 31, 2022
1 Pertanian, Kehutanan, dan Perikanan - - - -
Agriculture, Forestry and Fishery
2 Pertambangan dan Penggalian - - - -
Mining and Excavation
3 Industri pengolahan - - - -
Processing Industry
4 Pengadaan Listrik, Gas, Uap/Air Panas - 57.382 - -
dan Udara Dingin
Procurement of Electricity, Gas, Steam/
Hot Water and Cold Water
5 Pengelolaan Air, Pengelolaan Air - - - -
Limbah, Pengelolaan dan Daur Ulang
Sampah
Sustainable water, wastewater, and
recycle
6 Konstruksi - 46.399 - -
Construction
7 Perdagangan besar dan eceran; - - - -
Reparasi dan Perawatan Mobil dan
Sepeda Motor
Large Trade and Retail; Car and
Motorcycle Repair and Maintenance
8 Pengangkutan dan Pergudangan - - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan - - - -
Penyediaan Makan Minum
Provision of Accommodation and
Provision of Food and Beverages
10 Informasi dan Komunikasi - - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 6.901.175 250.879 - 251.503
Aktivities of Financial and Insurance
12 Real Estat - - - -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis - - - -
Activities of Professional, Scientific and
Technical
224 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 227
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tagihan Kepada
Usaha Mikro,
Kredit Beragun
Kredit Beragun Usaha Kecil dan Tagihan yang
Properti Kredit Pegawai/ Tagihan kepada
Rumah Tinggal Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya
Loans Secured Micro-Businesses, Tempo
Loans Secured Employee/ Corporate Other Assets
by Residential Small Businesses, Overdue
by Commercial Pensioner Loans Receivables
Properties and Retail Receivables
Properties
Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - - 71.836 - - -
- - - - - - -
- - - 8.566 - - -
- - - - - - -
- - - - - - -
- 5.708 - 3.771 38.015 - -
- - 244.487 25.703 20.805 108 -
- - - - - - -
- - - - - - -
- - - 15.651 - 24 -
- - - - 1.620.795 - -
- - - 104 - - -
- - - - 69.966 - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 225
Page 228
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tagihan Kepada
Bank Pembangunan
Multilateral
Tagihan Kepada
Tagihan Kepada dan Lembaga
Entitas Sektor Tagihan Kepada
Sektor Ekonomi Pemerintah Internasional
No. Publik Bank
Economic Sector Government Multilateral
Public Sector Entities Bank Receivables
Receivables Development Banks
Receivables
and International
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
14 Aktivitas Penyewaan dan Sewa - - - -
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan
Penunjang Usaha Lainnya
Activities of Leasing and such as
leasing without option Rights,
Employment, Travel Agents, and Other
Business Support.
15 Administrasi Pemerintahan, - - - -
Pertahanan, dan Jaminan Sosial Wajib
Government Administration, Defense,
and Mandatory Social Security
16 Pendidikan - - - -
Education
17 Aktivitas Kesehatan Manusia dan - - - -
Aktivitas Sosial
Aktivities of People Health and Social
Security
18 Kesenian, Hiburan, dan Rekreasi - - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya - - - -
Aktivities of others
20 Aktivitas Rumah Tangga sebagai - - - -
Pemberi Kerja
Aktivities of Household Activities as
Employers
21 Aktivitas Badan Internasional dan - - - -
Badan Ekstra Internasional Lainnya
Activities of International Agencies and
Other Extra International Agencies
22 Bukan Lapangan Usaha - - - -
Non-Industrial Origin
23 Lainnya - - - -
Others
Total 6.901.175 354.660 - 251.503
226 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 229
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tagihan Kepada
Usaha Mikro,
Kredit Beragun
Kredit Beragun Usaha Kecil dan Tagihan yang
Properti Kredit Pegawai/ Tagihan kepada
Rumah Tinggal Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya
Loans Secured Micro-Businesses, Tempo
Loans Secured Employee/ Corporate Other Assets
by Residential Small Businesses, Overdue
by Commercial Pensioner Loans Receivables
Properties and Retail Receivables
Properties
Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - - - - - -
- - - - - - -
- - - - - - -
- - - 31 - - -
- - - - - - -
- - - - - - -
- - - 86 - - -
- - - - - - -
- - - - - - -
9.988 - 217.011 8.086.757 - 108 1.104.845
9.988 5.708 461.498 8.212.503 1.749.581 239 1.104.845
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 227
Page 230
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tagihan Kepada
Bank Pembangunan
Multilateral
Tagihan Kepada
Tagihan Kepada dan Lembaga
Entitas Sektor Tagihan Kepada
Sektor Ekonomi Pemerintah Internasional
No. Publik Bank
Economic Sector Government Multilateral
Public Sector Entities Bank Receivables
Receivables Development Banks
Receivables
and International
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
30 Desember 2021
December 31, 2021
1 Pertanian, Kehutanan, dan Perikanan - - - -
Agriculture, Forestry and Fishery
2 Pertambangan dan Penggalian - - - -
Mining and Excavation
3 Industri pengolahan - - - -
Processing Industry
4 Pengadaan Listrik, Gas, Uap/Air Panas - - - -
dan Udara Dingin
Procurement of Electricity, Gas, Steam/
Hot Water and Cold Water
5 Pengelolaan Air, Pengelolaan Air - - - -
Limbah, Pengelolaan dan Daur Ulang
Sampah
Sustainable water, wastewater, and
recycle
6 Konstruksi - - - -
Construction
7 Perdagangan besar dan eceran; - - - -
Reparasi dan Perawatan Mobil dan
Sepeda Motor
Large Trade and Retail; Car and
Motorcycle Repair and Maintenance
8 Pengangkutan dan Pergudangan - 216.292 - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan - - - -
Penyediaan Makan Minum
Provision of Accommodation and
Provision of Food and Beverages
10 Informasi dan Komunikasi - - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 3.004.167 194.489 - 214.074
Aktivities of Financial and Insurance
12 Real Estat - - - -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis - - - -
Aktivities of Professional, Scientific and
Technical
228 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 231
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tagihan Kepada
Usaha Mikro,
Kredit Beragun
Kredit Beragun Usaha Kecil dan Tagihan yang
Properti Kredit Pegawai/ Tagihan kepada
Rumah Tinggal Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya
Loans Secured Micro-Businesses, Tempo
Loans Secured Employee/ Corporate Other Assets
by Residential Small Businesses, Overdue
by Commercial Pensioner Loans Receivables
Properties and Retail Receivables
Properties
Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - - 7.926 - - -
- - - - - -
- - - 10.857 - - -
- - - - - - -
- - - - - - -
- 8.354 - 5.808 60.534 - -
48 - 865.584 50.494 141.016 - -
- - - - - - -
- - - 569 - - -
- - - - - - -
- - - - 92.934 - -
489 - - 16.332 87.545 - -
- - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 229
Page 232
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tagihan Kepada
Bank Pembangunan
Multilateral
Tagihan Kepada
Tagihan Kepada dan Lembaga
Entitas Sektor Tagihan Kepada
Sektor Ekonomi Pemerintah Internasional
No. Publik Bank
Economic Sector Government Multilateral
Public Sector Entities Bank Receivables
Receivables Development Banks
Receivables
and International
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
14 Aktivitas Penyewaan dan Sewa - - - -
Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan
Penunjang Usaha Lainnya
Activities of Leasing and such as
leasing without option Rights,
Employment, Travel Agents, and Other
Business Support.
15 Administrasi Pemerintahan, - - - -
Pertahanan, dan Jaminan Sosial Wajib
Government Administration, Defense,
and Mandatory Social Security
16 Pendidikan - - - -
Education
17 Aktivitas Kesehatan Manusia dan - - - -
Aktivitas Sosial
Aktivities of People Health and Social
Security
18 Kesenian, Hiburan, dan Rekreasi - - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya - - - -
Aktivities of others
20 Aktivitas Rumah Tangga sebagai - - - -
Pemberi Kerja
Aktivities of Household Activities as
Employers
21 Aktivitas Badan Internasional dan - - - -
Badan Ekstra Internasional Lainnya
Activities of International Agencies and
Other Extra International Agencies
22 Bukan Lapangan Usaha - - - -
Non-Industrial Origin
23 Lainnya - - - -
Others
Total 3.004.167 410.781 - 214.074
230 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 233
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Tagihan Kepada
Usaha Mikro,
Kredit Beragun
Kredit Beragun Usaha Kecil dan Tagihan yang
Properti Kredit Pegawai/ Tagihan kepada
Rumah Tinggal Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya
Loans Secured Micro-Businesses, Tempo
Loans Secured Employee/ Corporate Other Assets
by Residential Small Businesses, Overdue
by Commercial Pensioner Loans Receivables
Properties and Retail Receivables
Properties
Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - 423 - - -
- - - - - - -
- - - - - - -
- - - - - - -
18.771 - 689.086 2.275.889 59.838 - 1.044.778
19.308 8.354 1.554.670 2.368.297 441.868 - 1.044.778
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 231
Page 234
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
13. Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
Tabel Disclosure of Receivables and Allowances by Region - Bank Only
31 Desember 2022
December 31, 2022
Wilayah
Region
Keterangan
Jabar, Jateng,
Description
Jatim, DIY,
Banten Sumatera,
dst.
Jakarta West Java, Central Lainnya Total
etc
Java, East Java, Sumatera, Others
Yogyakarta,
Banten
(2) (3) (4) (5) (6) (7)
Tagihan 9.876.174 222.889 145.188 - 10.244.250
Receivables
Tagihan yang mengalami peningkatan 47.995 16.397 3.812 - 68.203
dan pemburukan risiko kredit (Stage 2
dan Stage 3)
Receivables with increased and impaired
in credit risk (Stage 2 and Stage 3)
Belum jatuh tempo 47.995 16.397 3.812 - 68.203
Non-Overdue
Telah jatuh tempo - - - - -
Overdue
CKPN - Stage 1 103.813 1.976 1.835 - 107.624
Allowance for Impairment Losses
- Stage 1
CKPN - Stage 2 51.193 531 894 - 52.618
Allowance for Impairment Losses
- Stage 2
CKPN - Stage 3 45.742 3.134 1.405 - 50.281
Allowance for Impairment Losses
- Stage 3
Tagihan yang dihapus buku 1.123.441 63.008 19.711 - 1.206.161
Written-off receivables
232 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 235
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Wilayah
Region
Jabar, Jateng, Jatim, DIY,
Banten
Sumatera, Lainnya dst.
Jakarta West Java, Central Java, Total
Sumatera, Others ect
East Java, Yogyakarta,
Banten
(8) (9) (10) (11) (12)
3.419.175 533.313 323.012 - 4.275.500
381.857 13.026 2.561 - 397.444
254.800 - - - 254.800
127.057 13.026 2.561 - 142.644
66.245 4.010 3.577 - 73.833
2.037 656 107 - 2.799
19.119 4.628 278 - 24.025
114.652 27.600 8.339 - 150.591
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 233
Page 236
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
14. Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Table Disclosure of Receivables and Allowances by Economic Sector - Bank Only
Tagihan yang Mengalami Penurunan Nilai
Impared Receivables
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Telah jatuh tempo Belum Jatuh Tempo
Overdue Non-Overdue
(1) (2) (3) (4) (5)
31 Desember 2022
December 31, 2022
1 Pertanian, Kehutanan, dan Perikanan 71.836 70.277 6.000
Agriculture, Forestry and Fishery
2 Pertambangan dan Penggalian - - -
Mining and Excavation
3 Industri pengolahan 8.566 6.000 2.140
Processing Industry
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin 57.382 - -
Procurement of Electricity, Gas, Steam/Hot Water and Cold
Water
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan - - -
Daur Ulang Sampah
Sustainable water, wastewater, and recycle
6 Konstruksi 93.893 1.000 3.969
Construction
7 Perdagangan besar dan eceran; Reparasi dan Perawatan 291.102 53.401 7.413
Mobil dan Sepeda Motor
Large Trade and Retail; Car and Motorcycle Repair and
Maintenance
8 Pengangkutan dan Pergudangan - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - -
Provision of Accommodation and Provision of Food and
Beverages
10 Informasi dan Komunikasi 15.674 - 24
Information and Communication
11 Aktivitas Keuangan dan Asuransi 9.024.352 - -
Aktivities of Financial and Insurance
12 Real Estat 104 186 -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis 69.966 - -
Aktivities of Professional, Scientific and Technical
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, - - -
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
Lainnya
Activities of Leasing and such as leasing without option
Rights, Employment, Travel Agents, and Other Business
Support.
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial - - -
Wajib
Government Administration, Defense, and Mandatory Social
Security
16 Pendidikan - - -
Education
234 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 237
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Allowance for Impairment Losses Allowance for Impairment Losses Allowance for Impairment Losses Written-Off Receivables
- Stage 1 - Stage 2 - Stage 3
(6) (7) (8)
18 3.282 4.764 -
- - - -
19 689 516 2.105
- - - -
- - - -
74 9.635 1.198 29.932
1.053 6.630 5.530 253.834
- - - 9.203
- - - 106
266 - - 143
28.122 - - 6.282
- - 82 5.021
391 - - -
- - - 3.680
- - - -
- - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 235
Page 238
Kilas Laporan Profil
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Tagihan yang Mengalami Penurunan Nilai
Impared Receivables
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Telah jatuh tempo Belum Jatuh Tempo
Overdue Non-Overdue
(1) (2) (3) (4) (5)
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial 31 - -
Aktivities of People Health and Social Security
18 Kesenian, Hiburan, dan Rekreasi - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya - - -
Aktivities of others
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja 86 - -
Aktivities of Household Activities as Employers
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional - - -
Lainnya
Activities of International Agencies and Other Extra
International Agencies
22 Bukan Lapangan Usaha - - -
Non-Industrial Origin
23 Lainnya 9.418.709 464.343 1.059.791
Others
Total 19.051.700 483.889 1.190.655
31 Desember 2021
December 31, 2021
1 Pertanian, Kehutanan, dan Perikanan 7.926 - -
Agriculture, Forestry and Fishery
2 Pertambangan dan Penggalian - - -
Mining and Excavation
3 Industri pengolahan 10.857 585 -
Processing Industry
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - - -
Procurement of Electricity, Gas, Steam/Hot Water and Cold
Water
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan - - -
Daur Ulang Sampah
Sustainable water, wastewater, and recycle
6 Konstruksi 74.696 20.271 -
Construction
7 Perdagangan besar dan eceran; Reparasi dan Perawatan 1.057.142 556 -
Mobil dan Sepeda Motor
Large Trade and Retail; Car and Motorcycle Repair and
Maintenance
8 Pengangkutan dan Pergudangan 216.292 - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum 569 - -
Provision of Accommodation and Provision of Food and
Beverages
10 Informasi dan Komunikasi - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 3.505.663 - -
Aktivities of Financial and Insurance
236 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 239
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Allowance for Impairment Losses Allowance for Impairment Losses Allowance for Impairment Losses Written-Off Receivables
- Stage 1 - Stage 2 - Stage 3
(6) (7) (8)
- - - -
- - - 70
- - - 32
2 - - 299
- - - -
- - - -
77.680 32.382 38.190 895.454
107.624 52.618 50.281 1.206.161
58 - - -
- - - -
28 5 - -
- - - -
- - - -
9.817 4.579 -
43.049 533 3.522 -
- - - -
1 - - -
- - - -
- - 8.720 1.020
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 237
Page 240
Kilas Laporan Profil
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Tagihan yang Mengalami Penurunan Nilai
Impared Receivables
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Telah jatuh tempo Belum Jatuh Tempo
Overdue Non-Overdue
(1) (2) (3) (4) (5)
12 Real Estat 104.366 2.263 -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis - - -
Aktivities of Professional, Scientific and Technical
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, - - -
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
Lainnya
Activities of Leasing and such as leasing without option
Rights, Employment, Travel Agents, and Other Business
Support.
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial - - -
Wajib
Government Administration, Defense, and Mandatory Social
Security
16 Pendidikan - - -
Education
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - - -
Aktivities of People Health and Social Security
18 Kesenian, Hiburan, dan Rekreasi - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya 423 223 -
Aktivities of others
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja - - -
Aktivities of Household Activities as Employers
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional - - -
Lainnya
Activities of International Agencies and Other Extra
International Agencies
22 Bukan Lapangan Usaha - - -
Non-Industrial Origin
23 Lainnya 4.088.362 195.188 -
Others
Total 9.066.296 219.087 -
238 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 241
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Allowance for Impairment Losses Allowance for Impairment Losses Allowance for Impairment Losses Written-Off Receivables
- Stage 1 - Stage 2 - Stage 3
(6) (7) (8)
879 18 2.526 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3 98 - -
- - - -
- - - -
- - - -
19.998 2.145 4.679 386.741
73.833 2.799 24.025 387.760
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 239
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15. Tabel Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Individual
Table Disclosure of Transfer Detail of Allowance for Impairment Losses - Bank Only
31 Desember 2022
Keterangan December 31, 2022
No.
Description
Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5)
1 Saldo awal CKPN 19.822 56.810 24.024
Beginning Balance of Impairment Provision
2 Pembentukan (pemulihan) CKPN pada periode berjalan (Net)
Provision (recovery) of Allowance in the current year (Net)
2.a Pembentukan CKPN pada periode berjalan 100.680 6.388 868.908
Provision of Allowance in the current year
2.b Pemulihan CKPN pada periode berjalan - 2.146 10.732
Recovery in the current year
3 CKPN yang digunakan untuk melakukan hapus buku atas tagihan - - 853.383
pada periode berjalan
Impairment Provision for Written-Off Receivables in the Current Year
4 Pembentukan (pemulihan) lainnya pada periode berjalan - - -
Other provision (recovery) in the current year
Saldo akhir CKPN 120.502 61.052 882.200
Ending Balance of Impairment Provision
240 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Stage 1 Stage 2 Stage 3
(6) (8) (9)
44.789 7.113 50.701
30.649 63.033 136.226
55.615 13.337 12.312
- - 150.591
- - -
19.823 56.809 24.024
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 241
Page 244
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16. Tabel Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara
Individual
Table Disclosure of Net Receivables Based on Portfolio Categories and Rating Scale - Bank Only
31 Desember 2022
December 31, 2022
Tagihan Bersih
Net Receivable
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long-term Rating
Rating Agency
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
Kategori Portofolio
Portfolio Category
Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d
Ratings AAA (idn)
AA-(idn) A-(idn) BBB-(idn)
Indonesia
PT Pemeringkat id BBB+ s.d id
idAAA idAA+ s.d idAA- idA+ s.d id A-
Efek Indonesia BBB-
(1) (2) (3) (4) (5) (6) (7)
1 Tagihan Kepada Pemerintah - - - -
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 261.875 92.785 - -
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan - - - -
Multilateral dan Lembaga Internasional
Multilateral Development Bank and
International Institutions Receivables
4 Tagihan Kepada Bank 228.073 23.429 - -
Bank Receivable
5 Kredit Beragun Rumah Tinggal - - - -
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial - - - -
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan - - - -
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha - - - -
Kecil dan Portofolio Ritel
Micro-Businesses, Small Businesses,
and Retail Portfolios Receivables
9 Tagihan kepada Korporasi 65.748 19.007 - 20.026
Corporates Receivables
10 Tagihan yang Telah Jatuh Tempo - - - -
Overdue Receivables
11 Aset Lainnya - - - -
Other Assets
Total 555.697 135.221 - 20.026
242 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 245
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022
December 31, 2022
Peringkat Jangka Pendek
Short-term Rating
Kurang dari B- Kurang dari A-3
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
Less than B- Less than A-3
Kurang dari B- Kurang dari F3
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Tanpa
Less than B- Less than F3
Peringkat
Total
Without
Kurang dari B3 Kurang dari P-3
Ba1 s.d Ba3 B1 s.d B3 P-2 P-3 Rating
Less than B3 P-1 Less than P-3
BB+(idn) B+(idn) s.d Kurang dari B-(idn) F1+(idn) Kurang dari F3(idn)
F2(idn) F3(idn)
s.d BB-(idn) B-(idn) Less than B- (idn) s.d F1(idn) Less than F3 (idn)
id BB+ s.d id B+ s.d Kurang dari [Idr] B idA3 s.d Kurang dari idA4
idA1 idA2
id BB- id B- Less than [Idr] B- id A4 Less than idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - 6.901.175 6.901.175
- - - - - - - - 354.660
- - - - - - - - -
- - - - - - - - 251.503
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - 1.644.800 1.749.581
- - - - - - - -
- - - - - - - -
- - - - - - - 8.545.975 9.256.919
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 243
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Kilas Laporan Profil
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Highlight Report Profile
31 Desember 2021
December 31, 2021
Tagihan Bersih
Net Receivable
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long-term Rating
Rating Agency
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
Kategori Portofolio
Portfolio Category
Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch
AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d
Ratings AAA (idn)
AA-(idn) A-(idn) BBB-(idn)
Indonesia
PT Pemeringkat id BBB+ s.d id
idAAA idAA+ s.d idAA- idA+ s.d id A-
Efek Indonesia BBB-
(1) (2) (3) (4) (5) (6) (7)
1 Tagihan Kepada Pemerintah - - - -
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 246.426 108.898 38.020 17.437
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan - - - -
Multilateral dan Lembaga Internasional
Multilateral Development Bank and
International Institutions Receivables
4 Tagihan Kepada Bank 51.148 49.140 - -
Bank Receivable
5 Kredit Beragun Rumah Tinggal - - - -
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial - - - -
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan - - - -
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha - - - -
Kecil dan Portofolio Ritel
Micro-Businesses, Small Businesses,
and Retail Portfolios Receivables
9 Tagihan kepada Korporasi - 92.934 - -
Corporates Receivables
10 Tagihan yang Telah Jatuh Tempo - - - -
Overdue Receivables
11 Aset Lainnya - - - -
Other Assets
Total 297.574 250.972 38.020 17.437
244 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 247
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Peringkat Jangka Pendek
Short-term Rating
Kurang dari B- Kurang dari A-3
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
Less than B- Less than A-3
Kurang dari B- Kurang dari F3
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Tanpa
Less than B- Less than F3
Peringkat
Total
Without
Kurang dari B3 Kurang dari P-3
Ba1 s.d Ba3 B1 s.d B3 P-2 P-3 Rating
Less than B3 P-1 Less than P-3
BB+(idn) B+(idn) s.d Kurang dari B-(idn) F1+(idn) Kurang dari F3(idn)
F2(idn) F3(idn)
s.d BB-(idn) B-(idn) Less than B- (idn) s.d F1(idn) Less than F3 (idn)
id BB+ s.d id B+ s.d Kurang dari [Idr] B idA3 s.d Kurang dari idA4
idA1 idA2
id BB- id B- Less than [Idr] B- id A4 Less than idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - 3.004.167 3.004.167
- - - - - - - - 410.781
- - - - - - - - -
- - - - - - - 113.785 214.074
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - 348.933 441.868
- - - - - - - -
- - - - - - - 1.044.778 1.044.778
- - - - - - - 8.873.073 9.066.296
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 245
Page 248
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
17. Tabel Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi
Risiko Kredit - Bank secara Individual
Table Disclosure of Net Receivables by Risk Weight after Credit Risk Mitigation Impacts - Bank Only
31 Desember 2022
December 31, 2022
Beban
Kategori
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
No. Portofolio
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Portofolio
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A Eksposur Laporan Posisi Keuangan
Exposure Statement of Financial Position
1 Tagihan 6.901.175 - - - - - - - - - -
Kepada
Pemerintah
Government
Receivables
2 Tagihan - 354.660 - - - - - - - 70.932 -
Kepada Entitas
Sektor Publik
Public Sector
Entities
Receivables
3 Tagihan - - - - - - - - - - -
Kepada Bank
Pembangunan
Multilateral
dan Lembaga
Internasional
Multilateral
Development
Bank and
International
Institutions
Receivables
4 Tagihan - 251.503 - - - - - - - 50.301 -
Kepada Bank
Bank
Receivable
5 Kredit Beragun - 8.569 1.050 - - - - - - 369 2.174 -
Rumah Tinggal
Loans Secured
by Residential
Properties
6 Kredit Beragun - - - - - - - 5.708 - 5.708 -
Properti
Komersial
Loans Secured
by Commercial
Properties
7 Kredit - - - - - 461.498 - - - 230.749 -
Pegawai/
Pensiunan
Employee/
Pensioner
Loans
246 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 249
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26)
3.004.167 - - - - - - - - 3.004.167 -
- 360.473 - - - 50.308 - - - 410.781 -
- - - - - - - - - - -
- 214.074 - - - - - - - 214.074 -
- 17.819 1.490 - - - - - - 19.308 -
- - - - - - - 8.354 - 8.354 -
- - - - - 1.554.670 - - - 1.554.670 -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 247
Page 250
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
31 Desember 2022
December 31, 2022
Beban
Kategori
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
No. Portofolio
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Portofolio
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
8 Tagihan 15.880 - - - - - 8.196.622 - - 6.147.467 -
Kepada Usaha
Mikro, Usaha
Kecil dan
Portofolio Ritel
Micro-
Businesses,
Small
Businesses,
and Retail
Portfolios
Receivables
9 Tagihan 74.842 65.748 - - - - - 1.608.991 - 1.622.141 -
kepada
Korporasi
Corporate
Receivables
10 Tagihan yang - - - - - - - 24 215 347 -
Telah Jatuh
Tempo
Overdue
Receivables
11 Aset Lainnya 16.681 - - - - - - 913.158 175.005 1.175.666 -
Other Assets
Total Eksposur 7.008.578 680.481 1.050 - - 461.498 8.196.622 2.527.881 175.221 369 9.305.484 -
Laporan Posisi
Keuangan
Total Exposure
Statement
of Financial
Position
B Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
Commitments/Contingencies Liabilities Exposures on Off Balance Sheet Transactions
1 Tagihan - - - - - - - - - - -
Kepada
Pemerintah
Government
Receivables
2 Tagihan - - - - - - - - - - -
Kepada Entitas
Sektor Publik
Public Sector
Entities
Receivables
3 Tagihan - - - - - - - - - - -
Kepada Bank
Pembangunan
Multilateral
dan Lembaga
Internasional
Multilateral
Development
Bank and
International
Institutions
Receivables
248 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 251
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26)
13.807 - - - - - 2.354.491 - - 2.368.297 -
86.849 45.275 - - - - - 309.744 - 441.868 -
- - - - - - - - - - -
21.270 - - - - - - 810.089 213.418 1.044.778 -
3.126.092 637.640 1.490 - - 1.604.978 2.354.491 1.128.187 213.418 - 9.066.296
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 249
Page 252
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
31 Desember 2022
December 31, 2022
Beban
Kategori
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
No. Portofolio
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Portofolio
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
4 Tagihan - - - - - - - - - - -
Kepada Bank
Bank
Receivable
5 Kredit Beragun - - - - - - - - - - -
Rumah Tinggal
Loans Secured
by Residential
Properties
6 Kredit Beragun 2.180 - - - - - - - - - -
Properti
Komersial
Loans Secured
by Commercial
Properties
7 Kredit - - - - - - - - - - -
Pegawai/
Pensiunan
Employee/
Pensioner
Loans
8 Tagihan 6.582 - - - - - - - - - -
Kepada Usaha
Mikro, Usaha
Kecil dan
Portofolio Ritel
Micro-
Businesses,
Small
Businesses,
and Retail
Portfolios
Receivables
9 Tagihan 2.781 - - - - - - - - - -
kepada
Korporasi
Corporate
Receivables
10 Tagihan yang - - - - - - - - - -
Telah Jatuh
Tempo
Overdue
Receivables
Total Eksposur 11.543 - - - - - - - - - -
Transaksi
Rekening
Administratif
Total
Administrative
Account
Transaction
Exposure
250 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 253
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26)
- - - - - - - - - - -
16 - - - - - - - - - -
220 - - - - - - - - - -
- - - - - - - - - - -
3.019 - - - - - 1.421 - - - -
10.451 - - - - - - - - - -
- - - - - - - - - - -
13.706 - - - - - 1.421 - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 251
Page 254
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
31 Desember 2022
December 31, 2022
Beban
Kategori
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
No. Portofolio
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Portofolio
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan
Counterparty Credit Risk
1 Tagihan 633.971 - - - - - - - - - -
Kepada
Pemerintah
Government
Receivables
2 Tagihan - - - - - - - - - - -
Kepada Entitas
Sektor Publik
Public Sector
Entities
Receivables
3 Tagihan - - - - - - - - - - -
Kepada Bank
Pembangunan
Multilateral
dan Lembaga
Internasional
Multilateral
Development
Bank and
International
Institutions
Receivables
4 Tagihan - - - - - - - - - - -
Kepada Bank
Bank
Receivables
5 Tagihan - - - - - - - - - - -
Kepada Usaha
Mikro, Usaha
Kecil dan
Portofolio Ritel
Micro-
Businesses,
Small
Businesses,
and Retail
Portfolios
Receivables
6 Tagihan - - - - - - - - - - -
kepada
Korporasi
Corporate
Receivables
Total Eksposur 633.971 - - - - - - - - - -
Counterparty
Credit Risk
Total
Counterparty
Credit Risk
Exposure
252 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 255
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Beban
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit ATMR Modal
Net Receivables after Credit Risk Mitigation Impacts RWA Capital
Expenses
Lainnya
0% 20% 35% 40% 45% 50% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26)
2.191.836 - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
2.191.836 - - - - - - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 253
Page 256
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
18. Tabel Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Table Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Only
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan
Kategori Portofolio Tagihan Portion Secured by
No. Bagian Yang
Portfolio Category Bersih Tidak Dijamin
Net Asuransi Unsecured
Receivables Agunan Garansi Kredit Portion
Lainnya
Collaterals Guarantee Credit Others
Insurance
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
A Eksposur Laporan Posisi Keuangan
Exposure Statement of Financial Position
1 Tagihan Kepada Pemerintah 6.901.175 6.901.175 - - -
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 354.660 - - - 354.660
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan Multilateral - - - - -
dan Lembaga Internasional
Multilateral Development Bank and International
Institutions Receivables
4 Tagihan Kepada Bank 251.503 - - - 251.503
Bank Receivable
5 Kredit Beragun Rumah Tinggal 9.988 - - - 9.988
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial 5.708 - - - 5.708
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan 461.498 - - - 461.498
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan 8.212.503 15.880 - - 8.196.622
Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivables
9 Tagihan kepada Korporasi 1.749.581 74.842 - - 1.674.739
Corporate Receivables
10 Tagihan yang Telah Jatuh Tempo 239 - - - 239
Overdue Receivables
11 Aset Lainnya 1.104.845 - - - 1.104.845
Other Assets
Total Eksposur Laporan Posisi Keuangan 19.051.700 6.991.897 - - 12.705.318
Total Exposure Statement of Financial Position
B Eksposur Transaksi Rekening Administratif
Administrative Account Transaction Exposure
1 Tagihan Kepada Pemerintah - - - - -
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik - - - - -
Public Sector Entities Receivables
254 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 257
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Bagian Yang Dijamin Dengan
Portion Secured by
Bagian Yang
Tagihan Bersih
Tidak Dijamin
Net Receivables
Unsecured Portion
Agunan Garansi Asuransi Kredit Lainnya
Collaterals Guarantee Credit Insurance Others
(14) = (9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
3.004.167 - - - 3.004.167
410.781 - - - 410.781
- - - - -
214.074 - - - 214.074
19.308 - - - 19.308
8.354 - - - 8.354
1.554.670 - - - 1.554.670
2.368.297 13.807 - - 2.354.491
441.868 86.849 - - 355.019
- - - - -
1.044.778 - - - 1.044.778
9.066.296 100.655 - - - 8.965.641
- - - - -
- - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 255
Page 258
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan
Kategori Portofolio Tagihan Portion Secured by
No. Bagian Yang
Portfolio Category Bersih Tidak Dijamin
Net Asuransi Unsecured
Receivables Agunan Garansi Kredit Portion
Lainnya
Collaterals Guarantee Credit Others
Insurance
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
3 Tagihan Kepada Bank Pembangunan Multilateral - - - - -
dan Lembaga Internasional
Multilateral Development Bank and International
Institutions Receivables
4 Tagihan Kepada Bank - - - - -
Bank Receivable
5 Kredit Beragun Rumah Tinggal - - - - -
Loans Secured by Residential Properties
6 Kredit Beragun Properti Komersial 2.180 - - - 2.180
Loans Secured by Commercial Properties
7 Kredit Pegawai/Pensiunan - - - - -
Employee/Pensioner Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan 6.582 - - - 6.582
Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivables
9 Tagihan kepada Korporasi 2.781 - - - 2.781
Corporate Receivables
10 Tagihan yang Telah Jatuh Tempo - - - - -
Overdue Receivables
Total Eksposur Transaksi Rekening Administratif 11.543 - - - 11.543
Total Administrative Account Transaction Exposure
C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
Credit Risk Exposure due to Counterparty Credit Risk
1 Tagihan Kepada Pemerintah 633.971 - - - 633.971
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik - - - - -
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan Multilateral - - - - -
dan Lembaga Internasional
Multilateral Development Bank and International
Institutions Receivables
4 Tagihan Kepada Bank - - - - -
Bank Receivables
5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan - - - - -
Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivable
6 Tagihan kepada Korporasi - - - - -
Corporate Receivables
Total Eksposur Risiko Kredit akibat Kegagalan 633.971 - - - 633.971
Pihak Lawan (Counterparty Credit Risk)
Total Credit Risk Exposure due to Counterparty
Credit Risk
Total (A+B+C) 19.697.215 6.991.897 - - 12.705.318
256 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 259
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Bagian Yang Dijamin Dengan
Portion Secured by
Bagian Yang
Tagihan Bersih
Tidak Dijamin
Net Receivables
Unsecured Portion
Agunan Garansi Asuransi Kredit Lainnya
Collaterals Guarantee Credit Insurance Others
(14) = (9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
- - - - -
- - - - -
16 - - - 16
220 - - - 220
- - - - -
5.861 1.421 - - 4.440
10.451 - - - 10.451
- - - - -
16.548 1.421 - - - 15.127
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - - -
6.611.178 40.710 1.067.523 - - 5.502.946
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 257
Page 260
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
19. Pengungkapan Perhitungan ATMR untuk Risiko Kredit dengan menggunakan pendekatan standar
Disclosure of RWA Calculation for Credit Risk using the standard approach
Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi
Asset exposure on the statement of financial position, except for securitization exposure
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Kategori Portofolio ATMR ATMR
No Tagihan ATMR Tagihan ATMR
Portfolio Category Sebelum Sebelum
Bersih Setelah MRK Bersih Setelah MRK
MRK MRK
Net RWA After Net RWA After
RWA Before RWA Before
Receivables CRM Receivables CRM
CRM CRM
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan Kepada Pemerintah 6.901.175 - - 3.004.167 - -
Government Receivables
a. Tagihan Kepada Pemerintah Indonesia 6.901.175 - - 3.004.167 - -
Indonesia Government Receivables
b. Tagihan Kepada Pemerintah Negara Lain - - - - - -
Other Government Receivables
2. Tagihan Kepada Entitas Sektor Publik 354.660 70.932 70.932 410.781 97.249 97.249
Public Sector Entities Receivables
3. Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
Internasional Multilateral Development Bank
and International Institutions Receivables
4. Tagihan Kepada Bank 251.503 50.301 50.301 214.074 42.815 42.815
Bank Receivables
a. Tagihan Jangka Pendek 177.507 35.501 35.501 113.785 22.757 22.757
Short-Term Receivables
b. Tagihan Jangka Panjang 73.996 14.799 14.799 100.289 20.058 20.058
Long-Term Receivables
5. Kredit Beragun Rumah Tinggal 9.988 2.174 2.174 19.308 3.981 3.981
Loans Secured by Residential Properties
6. Kredit Beragun Properti Komersial 5.708 5.708 5.708 8.354 8.354 8.354
Loans Secured by Commercial Properties
7. Kredit Pegawai atau Pensiunan 461.498 230.749 230.749 1.554.670 777.335 777.335
Employee or Pensioner Loans
8. Tagihan Kepada Usaha Mikro, Usaha Kecil, 8.212.503 6.159.377 6.147.467 2.368.297 1.776.223 1.765.868
dan Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivable
9. Tagihan Kepada Korporasi 1.749.581 1.696.982 1.622.141 441.868 405.647 318.799
Corporate Receivables
10. Tagihan Yang Telah Jatuh Tempo 239 347 347 - - -
Overdue Receivables
a. Kredit Beragun Rumah Tinggal 24 24 24 - - -
Loans Secured by Residential Properties
b. Selain Kredit Beragun Rumah Tinggal 215 323 323 - - -
Besides Residential Backed Loans
258 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 261
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Kategori Portofolio ATMR ATMR
No Tagihan ATMR Tagihan ATMR
Portfolio Category Sebelum Sebelum
Bersih Setelah MRK Bersih Setelah MRK
MRK MRK
Net RWA After Net RWA After
RWA Before RWA Before
Receivables CRM Receivables CRM
CRM CRM
(1) (2) (3) (4) (5) (6) (7) (8)
11. Aset Lainnya 1.104.845 - 1.175.666 1.044.778 - 1.130.216
Other Assets
a. Uang tunai, emas, dan commemorative 16.681 - 21.270 -
coin
Cash, gold and commemorative coins
b. Penyertaan (selain yang menjadi faktor - - - -
pengurang modal)
Participation (other than those that
become capital deduction factors)
1) Penyertaan modal sementara - - - -
dalam rangka restrukturisasi kredit
Temporary equity participation in
the context of credit restructuring
2) Penyertaan kepada perusahaan - - - -
keuangan yang tidak terdaftar di
bursa
Investments in financial companies
that are not listed on the stock
exchange
3) Penyertaan kepada perusahaan - - - -
keuangan yang terdaftar di bursa
Investments in financial companies
listed on the stock exchange
c. Aset tetap dan inventaris neto 292.416 292.416 194.120 194.120
Fixed assets and net inventory
d. Agunan Yang Diambil Alih (AYDA) 175.005 262.508 213.418 320.127
Foreclosed Collaterals
e. Antar kantor neto - - - -
Inter office net
f. Lainnya 620.742 620.742 615.969 615.969
Others
Total 19.051.700 8.216.570 9.305.484 9.066.296 3.111.603 4.144.616
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 259
Page 262
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif, kecuali eksposur sekuritisasi
Commitments/Contingencies Liabilities Exposures on Off Balance Sheet Transactions, except for securitization exposure.
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Kategori Portofolio ATMR ATMR
No Tagihan ATMR Tagihan ATMR
Portfolio Category Sebelum Sebelum
Bersih Setelah MRK Bersih Setelah MRK
MRK MRK
Net RWA After Net RWA After
RWA Before RWA Before
Receivables CRM Receivables CRM
CRM CRM
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan Kepada Pemerintah - - - - - -
Government Receivables
a. Tagihan Kepada Pemerintah Indonesia - - - - - -
Indonesia Government Receivables
b. Tagihan Kepada Pemerintah Negara Lain - - - - - -
Other Government Receivables
2. Tagihan Kepada Entitas Sektor Publik - - - - - -
Public Sector Entities Receivables
3. Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
Internasional Multilateral Development Bank
and International Institutions Receivables
4. Tagihan Kepada Bank - - - - - -
Bank Receivables
a. Tagihan Jangka Pendek - - - - - -
Short-Term Receivables
b. Tagihan Jangka Panjang - - - - - -
Long-Term Receivables
5. Kredit Beragun Rumah Tinggal - - - - - -
Loans Secured by Residential Properties
6. Kredit Beragun Properti Komersial - - - - - -
Loans Secured by Commercial Properties
7. Kredit Pegawai atau Pensiunan - - - - - -
Employee or Pensioner Loans
8. Tagihan Kepada Usaha Mikro, Usaha Kecil, - - - 1.421 1.066 -
dan Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivable
9. Tagihan Kepada Korporasi - - - - - -
Corporate Receivables
10. Tagihan Yang Telah Jatuh Tempo - - - - - -
Overdue Receivables
a. Kredit Beragun Rumah Tinggal - - - - - -
Loans Secured by Residential Properties
b. Selain Kredit Beragun Rumah Tinggal - - - - - -
Besides Residential Backed Loans
Total - - - 1.421 1.066 -
260 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 263
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit Risk)
Exposures that Create Credit Risk due to Counterparty Failure
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Kategori Portofolio ATMR ATMR
No Tagihan ATMR Tagihan ATMR
Portfolio Category Sebelum Sebelum
Bersih Setelah MRK Bersih Setelah MRK
MRK MRK
Net RWA After Net RWA After
RWA Before RWA Before
Receivables CRM Receivables CRM
CRM CRM
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan Kepada Pemerintah 633.971 - - 2.191.836 - -
Government Receivables
a. Tagihan Kepada Pemerintah Indonesia 633.971 - - 2.191.836 - -
Indonesia Government Receivables
b. Tagihan Kepada Pemerintah Negara Lain - - - - - -
Other Government Receivables
2. Tagihan Kepada Entitas Sektor Publik - - - - - -
Public Sector Entities Receivables
3. Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
Internasional Multilateral Development Bank
and International Institutions Receivables
4. Tagihan Kepada Bank - - - - - -
Bank Receivables
a. Tagihan Jangka Pendek - - - - - -
Short-Term Receivables
b. Tagihan Jangka Panjang - - - - - -
Long-Term Receivables
5. Tagihan Kepada Usaha Mikro, Usaha Kecil, - - - - - -
dan Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivable
6. Tagihan Kepada Korporasi - - - - - -
Corporate Receivables
Total 633.971 - - 2.191.836 - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 261
Page 264
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (settlement risk)
Exposures Causing Credit Risk due to Settlement Failure
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Faktor Faktor
Jenis Transaksi
No Nilai Pengurang Nilai Pengurang
Transaction Type Eksposur Modal ATMR Eksposur Modal ATMR
Exposure Capital RWA Exposure Capital RWA
Value Reducing Value Reducing
Factor Factor
(1) (2) (3) (4) (5) (6) (7) (8)
1. Delivery versus payment - - - -
a. Beban Modal 8% (5-15 hari) - - - -
Capital Expense 8% (5-15 days)
b. Beban Modal 50% (16-30 hari) - - - -
Capital Expense 50% (16-30 days)
c. Beban Modal 75% (31-45 hari) - - - -
Capital Expense 75% (31-45 days)
d. Beban Modal 100% (lebih dari 45 hari) - - - -
Capital Expense 100% (more than 45
days)
2. Non-delivery versus payment - - - -
Total - - - - - -
Eksposur Sekuritisasi
Securitization Exposures
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Jenis Transaksi Faktor Pengurang Faktor Pengurang
Transaction Type Modal ATMR Modal ATMR
Capital Reducing RWA Capital Reducing RWA
Factor Factor
(2) (3) (4) (5) (6)
ATMR atas Eksposur Sekuritisasi yang dihitung - -
dengan Metode External Rating Base Approach (ERBA)
RWA on Securitization Exposure calculated using the
External Rating Base Approach (ERBA) Method
ATMR atas Eksposur Sekuritisasi yang dihitung - -
dengan Metode Standardized Approach (SA)
RWA for Securitization Exposure calculated using the
Standardized Approach (SA) Method
Eksposur Sekuritisasi yang merupakan Faktor - -
Pengurang Modal Inti Utama
Exposure to Securitization which is a Deduction Factor
for Main Core Capital
Total - - - -
262 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 265
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Eksposur Derivatif
Derivative Exposure
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Kategori Portofolio ATMR ATMR
No Tagihan ATMR Tagihan ATMR
Portfolio Category Sebelum Sebelum
Bersih Setelah MRK Bersih Setelah MRK
MRK MRK
Net RWA After Net RWA After
RWA Before RWA Before
Receivables CRM Receivables CRM
CRM CRM
(1) (2) (3) (4) (5) (6) (7) (8)
1. Tagihan Kepada Pemerintah - - - - - -
Government Receivables
a. Tagihan Kepada Pemerintah Indonesia - - - - - -
Indonesia Government Receivables
b. Tagihan Kepada Pemerintah Negara Lain - - - - - -
Other Government Receivables
2. Tagihan Kepada Entitas Sektor Publik - - - - - -
Public Sector Entities Receivables
3. Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
Internasional Multilateral Development Bank
and International Institutions Receivables
4. Tagihan Kepada Bank - - - - - -
Bank Receivables
a. Tagihan Jangka Pendek - - - - - -
Short-Term Receivables
b. Tagihan Jangka Panjang - - - - - -
Long-Term Receivables
5. Tagihan Kepada Usaha Mikro, Usaha Kecil, - - - - - -
dan Portofolio Ritel
Micro-Businesses, Small Businesses, and Retail
Portfolios Receivable
6. Tagihan Kepada Korporasi - - - - - -
Corporate Receivables
7. Eksposur tertimbang dari Credit Valuation - - - - - -
Adjustment (CVA risk weighted assets)
Weighted exposure from Credit Valuation
Adjustment (CVA risk weighted assets)
Total - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 263
Page 266
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Total Pengukuran Risiko Kredit (1+2+3+4+5+6)
Total Credit Risk Measurement (1+2+3+4+5+6)
dalam jutaan Rupiah
in million Rupiah
31 Desember 2022 31 Desember 2021
December 31, 2022 December 31, 2021
Total ATMR Risiko Kredit (A) 9.305.484 4.144.616
Total Loan RWA
Faktor Pengurang ATMR Risiko Kredit: (B) - -
Selisih lebih antara cadangan umum PPKA atas aset produktif yang wajib
dihitung dan 1,25% ATMR untuk Risiko Kredit
Credit Risk RWA Reduction Factors:
The excess difference between PPKA's general reserves for productive
assets that must be calculated and 1.25% RWA for Credit Risk
Total ATMR Risiko Kredit (A) - (B) (C) 9.305.484 4.144.616
Total RWA Credit Risk (A) - (B)
Total Faktor Pengurang Modal (D) - -
Total Capital Reduction Factor
264 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 267
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
20. Analisis Eksposur Counterpary Credit Risk (CCR1)
Counterpary Credit Risk Exposure Analysis (CCR1)
a b c d e f
Alpha digunakan
untuk
Tagihan
Potential perhitungan
Replacement Bersih ATMR
Future EEPE regulatory EAD
Cost (RC) Net RWA
Exposure (PFE) Alpha is used for
Receivables
regulatory EAD
calculations
1 SA-CCR (untuk derivatif) - - 1,4 - -
SA-CCR (for derivatives)
2 Metode Internal Model (untuk N/A N/A
derivatif dan SFT)
Internal Model Method (for
derivatives and SFT)
3 Pendekatan sederhana untuk N/A N/A
mitigasi risiko kredit (untuk SFT)
A simple approach to credit risk
mitigation (for SFT)
4 Pendekatan komprehensif - -
untuk mitigasi risiko kredit
(untuk SFT)
Comprehensive approach to
credit risk mitigation (for SFT)
5 VaR untuk SFT N/A N/A
VaR for SFT
6 Total -
21. Capital Charge untuk Credit Valuation Adjustment (CCR2)
Capital Charge for Credit Valuation Adjustment (CCR2)
a b
Indonesia Tagihan bersih ATMR
Net receivables RWA
Total portofolio berdasarkan Advanced CVA capital charge N/A N/A
Total portfolios based on Advanced CVA capital charge
1 (i) komponen VaR (termasuk 3× multiplier) N/A
VaR component (including 3× multiplier)
2 (ii) komponen Stressed VaR (termasuk 3× multiplier) N/A
Stressed VaR component (including 3× multiplier)
3 Semua Portofolio sesuai Standardised CVA Capital Charge - -
All Portfolios comply with Standardized CVA Capital Charges
4 Total sesuai CVA Capital Charge - -
Total according to CVA Capital Charge
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 265
Page 268
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
22. Eksposur CCR berdasarkan Kategori Portofolio dan Bobot Risiko (CCR3)
CCR Exposure by Portfolio Category and Risk Weighting (CCR3)
Bobot Risiko
a b c d e f g h i j k l
Risk Weight
Total
Tagihan
Kategori Portofolio Lainnya
0% 20% 25% 35% 40% 45% 50% 75% 100% 150% Bersih
Portfolio Category Others
Total Net
Receivables
Indonesia
Tagihan Kepada 6.901.175 - - - - - - - - - -
Pemerintah
Government
Receivables
Tagihan Kepada Entitas - 354.660 - - - - - - - - 70.932
Sektor Publik
Public Sector Entities
Receivables
Tagihan Kepada - - - - - - - - - - -
Bank Pembangunan
Multilateral dan
Lembaga Internasional
Internasional
Multilateral
Development Bank
and International
Institutions Receivables
Tagihan Kepada Bank - 251.503 - - - - - - - - 50.301
Bank Receivables
Kredit Beragun Rumah - 8.569 1.050 - - - - - - 369 2.174
Tinggal
Loans Secured by
Residential Properties
Kredit Beragun Properti - - - - - - - 5.708 - - 5.708
Komersial
Loans Secured by
Commercial Properties
Kredit Pegawai/ - - - - - 461.498 - - - - 230.749
Pensiunan
Employee/Pensioner
Loans
Tagihan Kepada Usaha 15.880 - - - - - 8.196.622 - - - 6.147.467
Mikro, Usaha Kecil dan
Portofolio Ritel
Micro-Businesses,
Small Businesses,
and Retail Portfolios
Receivables
Tagihan kepada 74.842 65.748 - - - - - 1.608.991 - - 1.622.141
Korporasi
Corporate Receivables
Tagihan yang Telah - - - - - - - 24 215 - 347
Jatuh Tempo
Overdue Receivables
Aset Lainnya 16.681 - - - - - - 913.158 175.005 - 1.175.666
Other Assets
Total 7.008.578 680.481 - 1.050 - - 461.498 8.196.622 2.527.881 175.221 369 9.305.484
266 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 269
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
23. Tagihan Bersih Derivatif Kredit (CCR6)
Credit Derivative Net Receivables (CCR6)
a b
Proteksi yang dibeli Proteksi yang dijual
Protection bought Protection sold
Indonesia
Nilai Notional
Notional Value
Single-name credit default swaps - -
Index credit default swaps - -
Total return swaps - -
Credit options - -
Derivatif kredit lainnya - -
Total Nilai Notional - -
Total of Notional Value
Nilai wajar
Fair value
Nilai wajar positif (aset) - -
Positive fair value (asset)
Nilai wajar negatif (kewajiban) - -
Negative fair value (liabilities)
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 267
Page 270
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
24. Eksposur Sekuritisasi pada Banking Book (SEC1)
Securitization Exposure on Banking Book (SEC1)
a b c
Bank sebagai originator
Banks as originators
Tradisional Sintetis
Sub-total
Traditional Synthetic
1 Retail (total) –antara lain - - -
Retail (total) –among others
2 Kredit perumahan - - -
Housing loans
3 Kartu kredit - - -
Credit card
4 Eksposur ritel lainnya - - -
Other retail exposures
5 Re-sekuritisasi - - -
Re-securitization
6 Non-retail (total) – antara lain - - -
Non-retail (total) – among others
7 Kredit korporasi - - -
Corporate credit
8 Kredit komersil - - -
Commercial credit
9 Sewa dan piutang - - -
Rent and accounts receivable
10 Non-retail lainnya - - -
Other non-retail
11 Re-sekuritisasi - - -
Re-securitization
268 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 271
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Banks as sponsors Banks as investors
Tradisional Sintetis Tradisional Sintetis
Sub-total Sub-total
Traditional Synthetic Traditional Synthetic
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 269
Page 272
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
25. Eksposur Sekuritisasi pada Trading Book (SEC2)
Securitization Exposure on Trading Book (SEC2)
a b c
Bank sebagai originator
Indonesia Banks as originators
Tradisional Sintetis
Subtotal
Traditional Synthetic
1 Retail (total) –antara lain - - -
Retail (total) –among others
2 Pinjaman perumahan - - -
Housing loans
3 Kartu kredit - - -
Credit card
4 Eksposur ritel lainnya - - -
Other retail exposures
5 Re-sekuritisasi - - -
Re-securitization
6 Non-retail (total) – antara lain - - -
Non-retail (total) – among others
7 Kredit korporasi - - -
Corporate credit
8 Kredit komersil - - -
Commercial credit
9 Sewa dan piutang - - -
Rent and accounts receivable
10 Non-retail lainnya - - -
Other non-retail
11 Re-sekuritisasi - - -
Re-securitization
270 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 273
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
e f g i j k
Bank sebagai sponsor Bank sebagai investor
Banks as sponsors Banks as investors
Tradisional Sintetis Tradisional Sintetis
Subtotal Sub-total
Traditional Synthetic Traditional Synthetic
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 271
Page 274
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
26. Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya – Bank yang Bertindak Sebagai
Originator atau Sponsor (SEC3)
Exposure of Securitization to the Banking Book and related Capital Requirements – Banks Acting as Originators
or Sponsors (SEC3)
a b c d e
Nilai eksposur (berdasarkan Bobot Risiko)
Exposure value ((based on Risk Weight)
Indonesia
>100% to
≤20% >20% to 50% >50% to 100% 1250%
<1250%
Bobot Risiko Bobot Risiko Bobot Risiko Bobot Risiko
Bobot Risiko
Risk Weight Risk Weight Risk Weight Risk Weight
Risk Weight
Total eksposur - - - - -
Total exposure
Sekuritisasi tradisional - - - - -
Traditional securitization
Dimana underlying sekuritisasi - - - - -
Ritel - - - - -
Underlying securitization retail
Non-ritel - - - - -
Dimana re-sekuritisasi - - - - -
Re-securitization
Senior - - - - -
Non-senior - - - - -
Sekuritisasi sintetis - - - - -
Synthetic securitization
Dimana underlying sekuritisasi - - - - -
Underlying securitization retail
Ritel - - - - -
Non-ritel - - - - -
Dimana re-sekuritisasi - - - - -
Re-securitization
Senior - - - - -
Non-senior - - - - -
272 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 275
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
f g h i j k l m n o p q
Nilai eksposur (berdasarkan
regulatory approach) ATMR (berdasarkan regulatory approach)
Capital charge after cap
Exposure value (based on RWA (based on regulatory approach)
regulatory approach)
IRB RBA IRB RBA IRB RBA
(termasuk (termasuk (termasuk
IRB SA/ IRB SA/ IRB SA/
IAA) 1250% IAA) 1250% IAA) 1250%
SFA SSFA SFA SSFA SFA SSFA
IRB RBA IRB RBA IRB RBA
(including IAA) (including IAA) (including IAA)
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 273
Page 276
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
27. Eksposur Sekuritisasi pada Banking Book dan Persyaratan Modalnya – Bank yang Bertindak Sebagai Investor
(SEC4)
Securitization Exposure to Banking Book and Capital Requirements – Banks Acting as Investors (SEC4)
a b c d e
Nilai eksposur (berdasarkan Bobot Risiko)
≤20% Exposure value (based on Risk Weight)
Indonesia Bobot Risiko
Risk Weight
>100% to
>20% to 50% >50% to 100% 1250%
<1250%
Bobot Risiko Bobot Risiko Bobot Risiko IRB RBA
Bobot Risiko
Risk Weight Risk Weight Risk Weight
Risk Weight
1 Total eksposur - - - - - -
Total exposure
2 Sekuritisasi tradisional - - - - - -
Traditional
securitization
3 Dimana underlying - - - - - -
sekuritisasi
The underlying
securitization
4 Ritel - - - - - -
5 Non-retail - - - - - -
6 Dimana re-sekuritisasi - - - - - -
Re-securitization
7 Senior - - - - - -
8 Non-senior - - - - - -
9 Sekuritisasi sintetis - - - - - -
Synthetic securitization
10 Dimana underlying - - - - - -
sekuritisasi
The underlying
securitization
11 Ritel - - - - - -
12 Non-retail - - - - - -
13 Dimana re-sekuritisasi - - - - - -
Re-securitization
14 Senior - - - - - -
15 Non-senior - - - - - -
274 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 277
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
f g h i j k l m n o p
Exposure Values (berdasarkan
regulatory approach) ATMR (berdasarkan regulatory approach)
Capital charge after cap
Exposure Values (based on RWA (based on regulatory approach)
regulatory approach)
IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 275
Page 278
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
28. Tabel Pengungkapan Risiko Pasar Dengan Menggunakan Model Standar
Table Disclosure of Market Risk Using Standardized Method
No. 31 Desember 2022
December 31, 2022
Jenis Risiko Konsolidasian
Individual
Risk Type Consolidated
Beban Modal ATMR Beban Modal ATMR
Capital Expense RWA Capital Expense RWA
(1) (2) (3) (4) (5) (6)
1 Risiko Suku Bunga
Interest Rate Risk
a. Risiko Spesifik - - - -
Specific Risk
b. Risiko Umum - - - -
General Risk
2 Risiko Nilai Tukar - - - -
Foreign Exchange
Risk
3 Risiko Ekuitas *) - - - -
Equity Risk
4 Risiko Komoditas *) - - - -
Commodity Risk
5 Risiko Option - - - -
Option Risk
Total - - - -
*) Untuk bank yang memiliki perusahaan anak yang memiliki eksposur risiko dimaksud
For banks that have subsidiary companies that have the intended risk exposure
29. Tabel Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual
Tabel Quantitative Disclosures of Operational Risk - Bank Only
31 Desember 2022
December 31, 2022
Pendekatan Yang Digunakan Pendapatan Bruto (Rata-rata 3
No.
Indicator Approach tahun terakhir) Beban Modal ATMR
Average Gross Income in the Capital Expen RWA
Past 3 years
(1) (2) (3) (4) (5)
1 Pendekatan Indikator Dasar 317.767 47.665 595.813
Basic Indicator Approach
Total 317.767 47.665 595.813
276 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 279
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
31 Desember 2021
December 31, 2021
Konsolidasian
Individual
Consolidated
Beban Modal ATMR Beban Modal ATMR
Capital Expense RWA Capital Expense RWA
(7) (8) (9) (10)
30.224 377.795 - -
5.147 64.333 - -
25.077 313.462 - -
- - - -
- - - -
- - - -
- - - -
30.224 377.795 - -
dalam jutaan Rupiah
in million Rupiah
31 Desember 2021
December 31, 2021
Pendapatan Bruto (Rata-rata 3 tahun
Beban Modal ATMR
terakhir)
Capital Expen RWA
Average Gross Income in the Past 3 years
(6) (7) (8)
273.036 40.955 511.943
273.036 40.955 511.943
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 277
Page 280
07 Tata Kelola Perusahaan Corporate Governance
Page 281
Page 282
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Komitmen terhadap Penerapan Tata
Kelola Perusahaan yang Baik
Commitment to Good Corporate Governance
Implementation
Komitmen terhadap penerapan Tata Kelola The Company firmly upholds its commitment to
Perusahaan yang Baik (Good Corporate Governance implementing Good Corporate Governance (GCG).
atau GCG) selalu dipegang teguh oleh Perseroan. Hal The objective is to establish a strong system, structure,
tersebut dilakukan untuk membentuk sistem, struktur, and corporate culture in supporting the Company’s
dan budaya Perseroan yang kuat dalam menunjang success and business sustainability, as well as adapting
keberhasilan dan keberlanjutan usaha Perseroan to the changing business environment in achieving
serta perubahan lingkungan bisnis dalam mencapai the Company’s values for stakeholders. The Company
nilai-nilai Perseroan bagi pemangku kepentingan believes that the implementation of GCG is not merely
(stakeholders). Perseroan percaya bahwa penerapan compliance with applicable standards and legal
GCG bukan hanya sekedar kepatuhan terhadap regulations, but must be accompanied by unwavering
standar dan peraturan perundang-undangan yang confidence and commitment in practice.
berlaku, akan tetapi perlu diiringi dengan keyakinan
dan komitmen yang kuat dalam praktiknya.
Penerapan praktik GCG yang kuat di Perseroan The strong implementation of GCG practices in the
tercermin dalam semua aspek kegiatan bisnis Company is reflected in all aspects of the Company’s
Perseroan mulai dari pengambilan keputusan, business activities, from decision-making, relationships
hubungan dengan mitra kerja hingga kegiatan with partners to operational activities, based on
operasional, didasari oleh prinsip-prinsip dasar GCG the consistent and sustainable application of GCG’s
secara konsisten dan berkesinambungan. Perseroan fundamental principles. The Company believes that the
meyakini bahwa dengan penerapan GCG yang baik proper implementation of GCG will reduce the impact
akan mengurangi adanya risiko yang berdampak of risks, ensuring the continuity of the Company’s
sehingga kelangsungan usaha Perseroan tetap terjaga. business operations.
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Prinsip Tata Kelola Perusahaan
Corporate Governance Principles
Perseroan senantiasa menerapkan prinsip-prinsip The Company consistently applies the fundamental
dasar GCG di setiap kegiatan operasional bisnisnya principles of GCG in every aspect of its business
secara menyeluruh hingga ke seluruh jajaran operations throughout the entire organization, aimed
Perseroan, yang mana ditujukan untuk mencapai at achieving the previously set vision. The Company
visi yang telah dicanangkan sebelumnya. Perseroan believes that best GCG practices, accompanied by
meyakini praktik terbaik GCG yang diiringi dengan high integrity in adhering to the principles of the code
integritas tinggi dalam pemenuhan prinsip kode etik of ethics and the Company's values, can boost the
serta nilai-nilai Perusahaan, dapat mendongkrak Company's performance.
kinerja Perseroan.
Sebagai korporasi, Perseroan senantiasa menerapkan As a corporation, the Company consistently applies
prinsip-prinsip governansi korporat yang baik, yang good corporate governance principles, which are
berlandaskan pada 4 (empat) pilar governansi korporat, based on 4 (four) pillars of corporate governance:
yaitu perilaku beretika, akuntabilitas, transparansi, ethical behavior, accountability, transparency, and
dan keberlanjutan, sebagaimana tertuang dalam sustainability, as set out in the Indonesian General
Pedoman Umum Governansi Korporat Indonesia Guidelines for Corporate Governance (PUGKI), last
(PUGKI), yang terakhir dimutakhirkan pada tahun updated in 2021. PUGKI 2021 itself represents the
2021. PUGKI 2021 sendiri, merupakan pengembangan development and latest evolution of the core values
dan perkembangan terkini dari nilai dasar TARIF of TARIF (Transparency, Accountability, Responsibility,
(Transparansi, Akuntabilitas, Responsibilitas, Independence, and Fairness), last utilized in PUGKI
Independensi, dan Fairness) yang terakhir digunakan 2019.
pada PUGKI 2019.
Berikut adalah 4 (empat) pilar governansi korporat Below are the 4 (four) pillars of corporate governance
yang menjadi pedoman Perseroan dalam pengelolaan that guide the Company in managing the business:
Perusahaan:
Perilaku Beretika
Ethical Behavior
Definition
Definisi In conducting its activities, the Company always
Dalam melaksanakan kegiatannya, Perseroan prioritizes honesty, treats all parties with respect, fulfills
senantiasa mengedepankan kejujuran, commitments, and consistently builds and maintains
memperlakukan semua pihak dengan hormat moral values and trust. The Company considers the
(respect), memenuhi komitmen, membangun serta interests of shareholders and other stakeholders
menjaga nilai-nilai moral dan kepercayaan secara based on the principles of fairness and equality, and is
konsisten. Perseroan memperhatikan kepentingan managed independently, ensuring that each company
pemegang saham dan pemangku kepentingan lainnya organ does not dominate one another and cannot be
berdasarkan asas kewajaran dan kesetaraan (fairness) intervened by other parties.
dan dikelola secara independen sehingga masing-
masing organ perusahaan tidak saling mendominasi
dan tidak dapat diintervensi oleh pihak lain.
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Akuntabilitas
Accountability
Definisi Definition
Perseroan dapat mempertanggungjawabkan The Company is able to transparently and fairly account
kinerjanya secara transparan dan wajar. Untuk itu for its performance. Therefore, the Company must be
Perseroan harus dikelola secara benar, terukur dan managed properly, measurably, and in line with the
sesuai dengan kepentingan Perseroan dengan tetap interests of the Company while taking into account
memperhitungkan kepentingan pemegang saham the interests of shareholders and stakeholders.
dan pemangku kepentingan. Akuntabilitas merupakan Accountability is a prerequisite needed to achieve
prasyarat yang diperlukan untuk mencapai kinerja sustainable performance.
yang berkelanjutan.
Transparansi
Transparency
Definisi Definition
Untuk menjaga obyektivitas dalam menjalankan To maintain objectivity in conducting business, the
bisnis, korporasi menyediakan informasi yang material corporation provides material and relevant information
dan relevan dengan cara yang mudah diakses dan in an accessible and understandable manner for
dipahami oleh pemangku kepentingan. Perseroan stakeholders. The Company takes the initiative to
mengambil inisiatif untuk mengungkapkan tidak disclose not only issues mandated by regulations,
hanya masalah yang disyaratkan oleh peraturan but also those important for decision-making by
perundang-undangan, tetapi juga hal yang penting shareholders, creditors, and other stakeholders.
untuk pengambilan keputusan oleh pemegang saham,
kreditur dan pemangku kepentingan lainnya.
Keberlanjutan
Sustainability
Definisi Definition
Perseroan mematuhi peraturan perundang-undangan The Company complies with laws and regulations and
serta berkomitmen melaksanakan tanggung is committed to fulfilling its responsibility to society
jawab terhadap masyarakat dan lingkungan agar and the environment, contributing to sustainable
berkontribusi pada pembangunan berkelanjutan development through cooperation with all relevant
melalui kerja sama dengan semua pemangku stakeholders to improve their lives in a manner
kepentingan terkait untuk meningkatkan kehidupan aligned with business interests and the sustainable
mereka dengan cara yang selaras dengan kepentingan development agenda.
bisnis dan agenda pembangunan berkelanjutan.
Selain penerapan 4 (empat) pilar governansi korporat, In addition to implementing the 4 (four) pillars of
Perseroan juga telah menerapkan 8 (delapan) prinsip corporate governance, the Company has also applied
governansi korporat yang berisi hak-hak pemegang 8 (eight) corporate governance principles covering
saham, pemangku kepentingan dan pemenuhannya, shareholders' rights, stakeholder rights and their
aturan pokok tentang pengelolaan, dan pengawasan fulfillment, basic rules about management, and
atas pengelolaan korporasi di Indonesia, termasuk supervision of corporate management in Indonesia,
aspek etika, manajemen risiko, dan pengungkapan. including ethical aspects, risk management, and
Adapun 8 (delapan) prinsip governansi korporat disclosure. These 8 (eight) corporate governance’s
tersebut dibagi dalam tiga kelompok prinsip, yakni: principles are divided into three groups of principles,
namely:
1. Tiga prinsip pertama adalah kelompok prinsip yang 1. The first three principles are a group of principles
mengatur fungsi pengurusan dan pengawasan governing the management and supervisory
Perseroan, yaitu Direksi dan Dewan Komisaris; functions of the Company, namely the Board of
Directors and the Board of Commissioners;
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2. Kelompok prinsip yang mengatur proses dan 2. A group of principles governing the processes and
keluaran yang dihasilkan oleh Direksi dan Dewan outputs produced by the Board of Directors and the
Komisaris; dan Board of Commissioners; and
3. Kelompok prinsip yang mengatur pemilik sumber 3. A group of principles governing the resource
daya, yang terutama akan menerima manfaat dari owners, who will primarily benefit from the
pelaksanaan governansi korporat. implementation of corporate governance.
Berikut adalah 8 (delapan) prinsip governansi The following are the 8 (eight) corporate governance
korporat dan penerapannya di lingkup Perusahaan, principles and their implementation within the scope
sebagaimana terlampir di bawah ini. of the Company, as outlined below.
Prinsip 1: Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Principle 1: Roles and Responsibilities of the Board of Directors and the Board of Commissioners
Definisi Definition
Direksi dan Dewan Komisaris menjalankan peran The Board of Directors and the Board of Commissioners
dan tanggung jawabnya secara independen untuk independently carry out their roles and responsibilities
menciptakan nilai yang berkelanjutan untuk to create sustainable value for the best long-term
kepentingan terbaik jangka panjang Perseroan dan interests of the Company and its shareholders, taking
pemegang saham, dengan mempertimbangkan into account the interests of stakeholders.
kepentingan para pemangku kepentingan.
Penjelasan Explanation
Prinsip 1 berkaitan dengan peran dan tanggung jawab Principle 1 relates to the roles and responsibilities
Direksi dalam melakukan pengelolaan Perseroan serta of the Board of Directors in managing the Company
peran dan tanggung jawab Dewan Komisaris dalam and the roles and responsibilities of the Board of
melakukan pengawasan atas pengelolaan Perseroan Commissioners in supervising the management of the
oleh Direksi. Di samping itu, Prinsip ini mengatur Company by the Board of Directors. In addition, this
penilaian kinerja Direksi dan Dewan Komisaris dan Principle governs the performance evaluation of the
anggotanya masing-masing, penanganan benturan Board of Directors and the Board of Commissioners
kepentingan yang terjadi pada anggota Direksi and their respective members, addressing conflicts
dan anggota Dewan Komisaris, serta peningkatan of interest arising among members of the Board
kompetensi anggota Direksi dan anggota Dewan of Directors and the Board of Commissioners, and
Komisaris. enhancing the competence of members of the Board
of Directors and the Board of Commissioners.
Prinsip 2: Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Principle 2: Composition and Remuneration of the Board of Directors and the Board of Commissioners
Definisi Definition
Anggota Direksi dan anggota Dewan Komisaris dipilih Members of the Board of Directors and the Board of
dan ditetapkan sedemikian rupa sehingga komposisi Commissioners are selected and appointed in such a
Direksi sebagai organ pengelolaan dan komposisi way that the composition of the Board of Directors as
Dewan Komisaris sebagai organ pengawasan adalah the managing organ and the composition of the Board
beragam dan masing-masing terdiri dari para Direktur of Commissioners as the supervisory organ are diverse,
dan Komisaris yang memiliki komitmen, pengetahuan, and each consists of Directors and Commissioners who
kemampuan, pengalaman, dan keahlian yang have the commitment, knowledge, skills, experience,
dibutuhkan untuk memenuhi secara tepat peran and expertise required to adequately fulfill the
pengelolaan Direksi dan peran pengawasan Dewan management role of the Board of Directors and the
Komisaris. supervisory role of the Board of Commissioners.
Remunerasi dirancang untuk secara efektif Remuneration is designed to effectively align the
menyelaraskan kepentingan anggota Direksi dan interests of members of the Board of Directors and
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anggota Dewan Komisaris dengan kepentingan members of the Board of Commissioners with the
jangka panjang Perseroan dan penciptaan nilai yang long-term interests of the Company and the creation
berkelanjutan. of sustainable value.
Penjelasan Explanation
Prinsip 2 mengharuskan pemilihan dan penetapan Principle 2 requires that the selection and appointment
anggota Direksi dan anggota Dewan Komisaris of members of the Board of Directors and members
dilakukan sedemikian rupa sehingga Direksi dan of the Board of Commissioners be carried out in
Dewan Komisaris masing-masing sebagai organ such a way that the Board of Directors and the Board
pengelolaan dan pengawasan memiliki komposisi of Commissioners, each as a management and
anggota dengan pengetahuan, kemampuan, supervisory organ, have a composition of members
dan keahlian yang dibutuhkan sesuai dengan with the required knowledge, skills, and expertise in
perannya masing-masing. Di samping itu, Prinsip accordance with their respective roles. In addition, this
ini menekankan pentingnya kebijakan remunerasi Principle emphasizes the importance of remuneration
untuk mendorong anggota Direksi dan anggota policies to encourage members of the Board of
Dewan Komisaris mengutamakan kepentingan jangka Directors and members of the Board of Commissioners
panjang Perseroan berdasarkan prinsip keberlanjutan, to prioritize the long-term interests of the Company
serta mengharuskan pengungkapan kebijakan dan based on the principle of sustainability and requires
informasi remunerasi yang diterima oleh Direksi dan the transparent and accountable disclosure of
Dewan Komisaris secara transparan dan akuntabel. remuneration policies and information received by the
Board of Directors and the Board of Commissioners.
Prinsip 3: Hubungan Kerja antara Direksi dan Dewan Komisaris
Principle 3: Working Relationship between the Board of Directors and the Board of Commissioners
Definisi Definition
Direksi dan Dewan Komisaris memiliki hubungan kerja The Board of Directors and the Board of Commissioners
yang erat, terbuka, konstruktif, profesional, dan saling have a close, open, constructive, professional, and
percaya untuk kepentingan terbaik korporasi. mutually trusting working relationship for the best
interests of the corporation.
Penjelasan Explanation
Prinsip 3 menekankan pentingnya hubungan kerja Principle 3 emphasizes the importance of a close,
yang erat, terbuka, konstruktif, profesional, saling open, constructive, professional, and mutually trusting
percaya antara Direksi dan Dewan Komisaris dalam working relationship between the Board of Directors
mencapai kepentingan terbaik Perseroan. Prinsip 3 ini and the Board of Commissioners in achieving the
juga mengatur perlunya Dewan Komisaris mengakses best interests of the Company. This Principle also
informasi yang lengkap serta pentingnya anggota governs the need for the Board of Commissioners to
Direksi dan Dewan Komisaris memahami implikasi access complete information and the importance of
struktur kepemilikan korporasi terhadap pelaksanaan members of the Board of Directors and the Board of
perannya. Commissioners understanding the implications of the
corporate ownership structure on the implementation
of their roles.
Prinsip 4: Perilaku Etis
Principle 4: Ethical Conduct
Definisi Definition
Perseroan memiliki komitmen untuk bertindak secara The Company is committed to acting ethically and
etis dan bertanggung jawab, menegakkan nilai-nilai responsibly, upholding organizational values and
dan budaya organisasi. culture.
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Penjelasan Explanation
Prinsip 4 mengharuskan Perseroan untuk membuat Principle 4 requires the Company to periodically make
pernyataan secara berkala tentang komitmen statements regarding its commitment to not only
Perseroan tidak hanya mematuhi peraturan comply with applicable laws and regulations but also
perundang-undangan yang berlaku, namun juga to act ethically and responsibly.
komitmen untuk bertindak etis dan bertanggung
jawab.
Prinsip 5: Manajemen Risiko, Pengendalian Intern dan Kepatuhan
Principle 5: Risk Management, Internal Control, and Compliance
Definisi Definition
Perseroan menjalankan praktik governansi korporat The Company implements corporate governance
yang terintegrasi dengan penerapan sistem practices integrated with the application of an internal
pengendalian internal dan manajemen risiko, serta control and risk management system, as well as an
sistem manajemen kepatuhan yang efektif dalam effective compliance management system, in order to
rangka mendukung pencapaian sasaran, visi, misi, support the achievement of objectives, vision, mission,
tujuan, maupun target kinerja korporat dalam goals, and corporate performance targets while
menjalankan bisnis secara berintegritas. conducting business with integrity.
Penjelasan Explanation
Prinsip 5 mengharuskan Direksi untuk Principle 5 mandates the Board of Directors to
mengimplementasikan governansi, sistem implement governance, internal control and risk
pengendalian internal dan manajemen risiko, dan management systems, and compliance management
sistem manajemen kepatuhan secara terintegrasi systems in an integrated manner as part of the
sebagai bagian dari strategi, perangkat manajemen, strategy, management tools, and practices carried out
dan praktik yang dijalankan Perseroan dalam by the Company in conducting responsible business as
berbisnis secara bertanggung jawab (responsible a good corporate citizen. The Board of Commissioners
business) sebagai warga korporat yang baik (good monitors and provides input on the effectiveness
corporate citizen). Dewan Komisaris memantau of the integrated implementation of governance,
dan menyampaikan masukan terhadap efektivitas internal control and risk management systems, and
penerapan governansi, sistem pengendalian internal compliance management systems carried out by the
dan manajemen risiko, dan sistem manajemen Board of Directors.
kepatuhan Perseroan yang dilaksanakan secara
terintegrasi oleh Direksi.
Prinsip 6: Pengungkapan dan Transparansi
Principle 6: Disclosure and Transparency
Definisi Definition
Perseroan membuat pengungkapan yang akurat The Company makes accurate and timely disclosures
dan tepat waktu mengenai semua hal yang material of all material matters concerning the Company.
tentang Perseroan.
Penjelasan Explanation
Prinsip 6 mengharuskan Perseroan untuk memiliki Principle 6 requires the Company to have a governance
kerangka governansi yang mampu memberikan framework capable of providing assurance that results
keyakinan yang dapat menghasilkan pengungkapan in accurate and timely disclosures of all material
yang akurat dan tepat waktu mengenai semua hal yang matters concerning the Company, including financial
material tentang Perseroan, yang meliputi kondisi dan condition and performance, corporate ownership, and
kinerja keuangan, kepemilikan atas korporasi, dan corporate governance.
governansi korporat.
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Prinsip 7: Hak-hak Pemegang Saham
Principle 7: Shareholder Rights
Definisi Definition
Perseroan melindungi dan memfasilitasi pelaksanaan The Company protects and facilitates the exercise
hak pemegang saham dan memastikan perlakuan of shareholder rights and ensures fair treatment of
yang adil terhadap pemegang saham, termasuk shareholders, including minority shareholders. All
pemegang saham minoritas. Semua pemegang saham shareholders have the opportunity to obtain effective
memiliki kesempatan untuk mendapatkan ganti rugi redress for violations of their rights.
yang efektif atas pelanggaran hak-hak mereka.
Penjelasan Explanation
Prinsip 7 menjelaskan mengenai pemenuhan hak Principle 7 elaborates on the fulfillment of shareholder
pemegang saham dan perlakuan adil bagi pemegang rights and fair treatment for shareholders, how
saham, bagaimana cara kerja sama aktif antara active collaboration between the Company and
Perseroan dengan pemegang sahamnya dilaksanakan its shareholders is carried out, and the effective
serta pelaksanaan sebagian hak pemegang saham implementation of some shareholder rights through
secara efektif melalui RUPS. the General Meeting of Shareholders.
Prinsip 8: Hak-hak Pemangku Kepentingan
Principle 8: Stakeholder Rights
Definisi Definition
Perseroan mengakui hak-hak pemangku kepentingan The Company recognizes the rights of stakeholders
yang ditetapkan dalam peraturan perundang- as stipulated in applicable laws and regulations or
undangan yang berlaku atau suatu perjanjian an agreement agreed upon by the Company and
yang disepakati oleh Perseroan dan mendorong encourages active collaboration with stakeholders
kerja sama aktif dengan pemangku kepentingan in creating wealth, employment, and financially
dalam menciptakan kekayaan, lapangan kerja, dan sustainable business operations.
keberlanjutan usaha yang sehat secara finansial.
Penjelasan Explanation
Prinsip 8 menjelaskan peran Direksi dan Dewan Principle 8 explains the role of the Board of Directors
Komisaris mengintegrasikan aspek keberlanjutan and the Board of Commissioners in integrating
dalam model bisnis bank, melaksanakan pelibatan sustainability aspects into the bank’s business model,
pemangku kepentingan, serta memastikan engaging stakeholders, and ensuring the protection
perlindungan terhadap hak-hak para pemangku of stakeholders’ rights. The Board of Commissioners
kepentingan. Dewan Komisaris memantau monitors the integration of all the aforementioned
pengintegrasian semua aspek tersebut di atas yang aspects carried out by the Board of Directors.
dilakukan oleh Direksi.
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Landasan Hukum
Kebijakan Tata Kelola
Legal Basis of the Governance Policy
Perseroan menerapkan Tata Kelola Perusahaan The Company implements Good Corporate Governance
Yang Baik dengan mengacu kepada peraturan dan by referring to the regulations and laws applicable in
perundang-undangan yang berlaku di Indonesia, Indonesia, namely:
yaitu:
1. Undang-undang Republik Indonesia Nomor 10 1. Law of the Republic of Indonesia Number 10 of
Tahun 1998 tentang perubahan atas Undang- 1998 concerning amendments to Law No. 7 of 1992
undang No 7 tahun 1992 tentang Perbankan. on Banking.
2. Undang-undang Republik Indonesia Nomor 40 2. Law of the Republic of Indonesia Number 40 of
Tahun 2007 tentang Perseroan Terbatas. 2007 concerning Limited Liability Companies.
3. Peraturan Pemerintah Republik Indonesia Nomor 3. Government Regulation of the Republic of
29 Tahun 1999 tentang Pembelian Saham Bank Indonesia Number 29 of 1999 concerning the
Umum. Purchase of Public Bank Shares.
4. Peraturan Otoritas Jasa Keuangan Nomor 35/ 4. Financial Services Authority Regulation Number 35/
POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 concerning the Corporate Secretary
Emiten atau Perusahaan Publik. of Issuers or Public Companies.
5. Peraturan Otoritas Jasa Keuangan Nomor 34/ 5. Financial Services Authority Regulation Number
POJK.04/2014 tentang Komite Nominasi dan 34/POJK.04/2014 concerning the Nomination and
Remunerasi Emiten atau Perusahaan Publik. Remuneration Committee of Issuers or Public
Companies.
6. Peraturan Otoritas Jasa Keuangan Nomor 33/ 6. Financial Services Authority Regulation Number
POJK.04/2014 tentang Direksi dan Dewan Komisaris 33/POJK.04/2014 concerning the Board of Directors
Emiten atau Perusahaan Publik. and Board of Commissioners of Issuers or Public
Companies.
7. Peraturan Otoritas Jasa Keuangan Nomor 55/ 7. Financial Services Authority Regulation Number
POJK.04/2015 tentang Pembentukan dan Pedoman 55/POJK.04/2015 concerning the Establishment
Pelaksanaan Kerja Komite Audit. and Implementation Guidelines for the Audit
Committee.
8. Peraturan Otoritas Jasa Keuangan Nomor 45/ 8. Financial Services Authority Regulation Number 45/
POJK.03/2015 tentang Penerapan Tata Kelola dalam POJK.03/2015 concerning the Implementation of
Pemberian Remunerasi bagi Bank Umum. Governance in Providing Remuneration for Public
Banks.
9. Peraturan Otoritas Jasa Keuangan Nomor 8/ 9. Financial Services Authority Regulation Number 8/
POJK.04/2015 tentang Situs Web Emiten atau POJK.04/2015 concerning the Website of Issuers or
Perusahaan Publik. Public Companies.
10. Peraturan Otoritas Jasa Keuangan Nomor 31/ 10. Financial Services Authority Regulation Number 31/
POJK.04/2015 tentang Keterbukaan atas Informasi POJK.04/2015 concerning Disclosure of Information
atau Fakta Material oleh Emiten atau Perusahaan or Material Facts by Issuers or Public Companies.
Publik.
11. Peraturan Otoritas Jasa Keuangan Nomor 56/ 11. Financial Services Authority Regulation Number 56/
POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 concerning the Establishment and
Penyusunan Piagam Unit Audit Internal. Guidelines for Preparing the Internal Audit Unit
Charter.
12. Peraturan Otoritas Jasa Keuangan Nomor 55/ 12. Financial Services Authority Regulation Number 55/
POJK.03/2016 tentang Penerapan Tata Kelola Bagi POJK.03/2016 concerning the Implementation of
Bank Umum. Governance for Public Banks.
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13. Peraturan Otoritas Jasa Keuangan Nomor 56/ 13. Financial Services Authority Regulation Number
POJK.03/2016 tentang Kepemilikan Saham Bank 56/POJK.03/2016 concerning Public Bank Share
Umum. Ownership.
14. Peraturan Otoritas Jasa Keuangan Nomor 27/ 14. Financial Services Authority Regulation Number
POJK.03/2016 tentang Penilaian Kemampuan 27/POJK.03/2016 concerning the Assessment of
dan Kepatutan Bagi Pihak Utama Lembaga Jasa Capability and Appropriateness for the Key Parties
Keuangan. of Financial Services Institutions.
15. Peraturan Otoritas Jasa Keuangan Nomor 18/ 15. Financial Services Authority Regulation Number 18/
POJK.03/2016 tentang Penerapan Manajemen POJK.03/2016 concerning the Implementation of
Risiko Bagi Bank Umum. Risk Management for Public Banks.
16. Peraturan Otoritas Jasa Keuangan Nomor 5/ 16. Financial Services Authority Regulation Number
POJK.03/2016 tentang Rencana Bisnis Bank. 5/POJK.03/2016 concerning Public Bank Business
Plans.
17. Peraturan Otoritas Jasa Keuangan Nomor 13/ 17. Financial Services Authority Regulation Number
POJK.03/2017 tentang Penggunaan Jasa Akuntan 13/POJK.03/2017 concerning the Use of Public
Publik dan Kantor Akuntan Publik Dalam Kegiatan Accountant Services and Public Accountant Offices
Jasa Keuangan. in Financial Service Activities.
18. Peraturan Otoritas Jasa Keuangan Nomor 46/ 18. Financial Services Authority Regulation Number 46/
POJK.03/2017 tentang Pelaksanaan Fungsi POJK.03/2017 concerning the Implementation of
Kepatuhan Bank Umum. Compliance Functions for Public Banks.
19. Peraturan Otoritas Jasa Keuangan Nomor 11/ 19. Financial Services Authority Regulation Number
POJK.04/2017 tentang Laporan Kepemilikan atau 11/POJK.04/2017 concerning the Ownership Report
Setiap Perubahan Kepemilikan Saham Perusahaan or Any Change in Ownership of Public Company
Terbuka. Shares.
20. Peraturan Otoritas Jasa Keuangan Nomor 12/ 20. Financial Services Authority Regulation Number
POJK.01/2017 tentang Penerapan Program Anti 12/POJK.01/2017 concerning the Implementation
Pencucian Uang dan Pencegahan Pendanaan of Anti-Money Laundering and Terrorism Financing
Terorisme di Sektor Jasa Keuangan. Prevention Programs in the Financial Services
Sector.
21. Peraturan Otoritas Jasa Keuangan Nomor 32/ 21. Financial Services Authority Regulation Number 32/
POJK.03/2018 tentang Batas Maksimum Pemberian POJK.03/2018 concerning the Maximum Limit for
Kredit Dan Penyediaan Dana Besar Bagi Bank Loan Provision and Large Fund Provision for Public
Umum. Banks.
22. Peraturan Otoritas Jasa Keuangan Nomor 38/ 22. Financial Services Authority Regulation Number 38/
POJK.03/2019 tentang Perubahan atas Peraturan POJK.03/2019 concerning the Amendment to the
Otoritas Jasa Keuangan Nomor 32/POJK.03/2018 Financial Services Authority Regulation Number
Tentang Batas Maksimum Pemberian Kredit dan 32/POJK.03/2018 regarding the Maximum Limit for
Penyediaan Dana Besar Bagi Bank Umum. Loan Provision and Large Fund Provision for Public
Banks.
23. Peraturan Otoritas Jasa Keuangan Nomor 1/ 23. Financial Services Authority Regulation Number 1/
POJK.03/2019 tentang Penerapan Fungsi Audit POJK.03/2019 concerning the Implementation of
Intern pada Bank Umum. Internal Audit Function in Public Banks.
24. Peraturan Otoritas Jasa Keuangan Nomor 37/ 24. Financial Services Authority Regulation Number
POJK.03/2019 tentang Transparansi dan Publikasi 37/POJK.03/2019 concerning Transparency and
Laporan Bank. Publication of Bank Reports.
25. Peraturan Otoritas Jasa Keuangan Nomor 23/ 25. Financial Services Authority Regulation Number
POJK.01/2019 tentang perubahan atas Peraturan 23/POJK.01/2019 concerning the Amendment to
Otoritas Jasa Keuangan Nomor 12/POJK.01/2017 Financial Services Authority Regulation Number
tentang Penerapan Program Anti Pencucian Uang 12/POJK.01/2017 regarding the Implementation of
dan Pencegahan Pendanaan Terorisme di Sektor Anti-Money Laundering and Terrorism Financing
Jasa Keuangan. Prevention Programs in the Financial Services
Sector.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
26. Peraturan Otoritas Jasa Keuangan Nomor 26. Financial Services Authority Regulation Number
15/ POJK.04/2020 tentang Rencana dan 15/POJK.04/2020 concerning the Planning and
Penyelenggaraan Rapat Umum Pemegang Saham Implementation of Public Company Shareholders
Perusahaan Terbuka. General Meetings.
27. Peraturan Otoritas Jasa Nomor 16/POJK.04/2020 27. Financial Services Authority Regulation Number
Tentang Pelaksanaan Rapat Umum Pemegang 16/POJK.04/2020 concerning the Implementation
Saham Terbuka Secara Elektronik. of Electronic Shareholders General Meetings for
Public Companies.
28. Peraturan Otoritas Jasa Keuangan Nomor 27/ 28. Financial Services Authority Regulation Number 27/
POJK.04/2020 tentang Saham Bonus. POJK.04/2020 concerning Bonus Shares.
29. Peraturan Otoritas Jasa Keuangan Nomor 12/ 29. Financial Services Authority Regulation Number 12/
POJK.03/2021 tentang Bank Umum. POJK.03/2021 concerning Public Banks.
30. Peraturan Otoritas Jasa Keuangan Nomor 13/ 30. Financial Services Authority Regulation Number 13/
POJK.03/2021 tentang Penyelenggaraan Produk POJK.03/2021 concerning the Implementation of
Bank Umum. Public Bank Products.
31. Surat Edaran Otoritas Jasa Keuangan Nomor 32/ 31. Financial Services Authority Circular Letter
SEOJK.04/2015 tentang Tata Kelola Perusahaan Number 32/SEOJK.04/2015 concerning Corporate
Terbuka. Governance for Public Companies.
32. Surat Edaran Otoritas Jasa Keuangan Nomor 40/ 32. Financial Services Authority Circular Letter Number
SEOJK.03/2016 tentang Penerapan Tata Kelola 40/SEOJK.03/2016 concerning the Implementation
dalam Pemberian Remunerasi bagi Bank Umum. of Governance in Providing Remuneration for
Public Banks.
33. Surat Edaran Otoritas Jasa Keuangan Nomor 13/ 33. Financial Services Authority Circular Letter Number
SEOJK.03/2017 tentang Penerapan Tata Kelola Bagi 13/SEOJK.03/2017 concerning the Implementation
Bank Umum. of Governance for Public Banks.
34. Surat Edaran Otoritas Jasa Keuangan Nomor 35/ 34. Financial Services Authority Circular Letter Number
SEOJK.03/2017 tentang Pedoman Standar Sistem 35/SEOJK.03/2017 concerning Guidelines for
Pengendalian Intern Bagi Bank Umum. Standard Internal Control Systems for Public Banks.
35. Surat Edaran Otoritas Jasa Keuangan Nomor 12/ 35. Financial Services Authority Circular Letter Number
SEOJK.03/2017 tentang Kepemilikan Saham Bank 12/SEOJK.03/2017 concerning Ownership of Public
Umum. Bank Shares.
36. Surat Edaran Otoritas Jasa Keuangan Nomor 32/ 36. Financial Services Authority Circular Letter Number
SEOJK.03/2017 tentang Penerapan Program Anti 32/SEOJK.03/2017 concerning the Implementation
Pencucian Uang dan Pencegahan Pendanaan of Anti-Money Laundering and Terrorism Financing
Terorisme di Sektor Perbankan. Prevention Programs in the Banking Sector.
37. Surat Edaran Otoritas Jasa Keuangan Nomor 12/ 37. Financial Services Authority Circular Letter Number
SEOJK.03/2021 tentang Rencana Bisnis Bank. 12/SEOJK.03/2021 concerning Bank Business Plans.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 289
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Struktur Tata Kelola Perseroan
Corporate Governance Structure
Organ utama Perseroan dalam menjalankan kegiatan The Company's main organs in carrying out business
usaha sebagai Perseroan Terbatas terdiri dari Rapat activities as a Limited Liability Company consist of
Umum Pemegang Saham, Dewan Komisaris, dan the General Meeting of Shareholders, the Board of
Direksi. Ketiga organ tersebut memiliki kedudukan Commissioners, and the Board of Directors. These
yang setara satu sama lain, namun dengan fungsi dan three organs hold equal positions with one another, but
wewenang yang berbeda dalam mengelola Perseroan. have different functions and authorities in managing
the Company.
RUPS
GMS
Dewan Komisaris
Board of Commissioners
Direksi
Board of Directors
Organ-organ Pendukung | Supporting Organs
Komite Dewan Komisaris
Komite Direksi Manajemen Risiko
Board of Commissioners
Board of Directors Committee Risk Management
Committee
Kepatuhan
Compliance
Internal Audit Sekretaris Perusahaan
Internal Audit Corporate Secretary
Audit Eksternal
External Audit
Kebijakan Perusahaan dan Regulator
Company Policy and Regulator
Implementasi GCG
GCG Implementation
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Overview and Discussion Management Governance Responsibility Report
Pemegang Saham
Shareholders
Pemegang Saham merupakan seseorang atau suatu Shareholders are individuals or legal entities who
badan hukum yang secara sah memiliki satu atau legally own one or more shares of the Company and
lebih saham Perseroan dan merupakan pihak yang are authorized to exercise the rights granted by law
berwenang menjalankan hak-hak yang diberikan oleh over the shares.
hukum atas saham.
Perseroan mengacu pada Anggaran Dasar, seluruh The Company refers to the Articles of Association, all
ketentuan internal Perseroan yang termasuk ke dalam internal provisions of the Company included in the
hirarki kebijakan, dan ketentuan perundang-undangan policy hierarchy, and applicable laws and regulations
yang berlaku dalam rangka melindungi kepentingan in order to protect the interests of the shareholders.
para pemegang saham.
Hak dan Kewajiban Pemegang Saham
Rights and Obligations of Shareholders
Berdasarkan Undang-Undang No. 40 Tahun 2007 Based on Law No. 40 of 2007 concerning Limited
tentang Perseroan Terbatas, para pemegang saham Liability Companies, shareholders have the right to
(shareholders) memiliki hak untuk memberikan suara vote on certain matters related to the Company and
pada hal-hal tertentu yang berkaitan dengan Perseroan also have the right to be elected as members of the
dan juga berhak untuk dipilih menjadi anggota Direksi. Board of Directors.
Hak pemegang saham antara lain: The rights of shareholders include:
1. Hadir dalam RUPS baik individu maupun diwakili 1. Attend the GMS either individually or represented
berdasarkan surat kuasa, memberikan tanggapan by a proxy, provide feedback on the GMS agenda
terhadap agenda RUPS serta turut berpartisipasi and participate in decision-making according to the
dalam pengambilan keputusan sesuai dengan number of shares owned;
jumlah saham yang dimiliki;
2. Memperoleh informasi yang akurat, memadai dan 2. Obtain accurate, adequate, and timely information
tepat waktu berkaitan dengan Perseroan sepanjang related to the Company as long as it is related to
berhubungan dengan agenda RUPS dan tidak the GMS agenda and does not conflict with the
bertentangan dengan kepentingan Perseroan, interests of the Company, so that shareholders can
sehingga pemegang saham dapat mengambil make appropriate decisions within the GMS;
keputusan yang tepat di dalam RUPS;
3. Mengusulkan mata acara RUPS sesuai ketentuan 3. Propose agenda items for the GMS in accordance
yang berlaku; with applicable regulations;
4. Mengusulkan calon anggota Dewan Komisaris 4. Propose candidates for members of the Board of
dan/ atau Direksi; Commissioners and/or Board of Directors;
5. Menerima pembagian laba bersih Perseroan sesuai 5. Receive the distribution of the Company’s net profit
prosedur dan ketentuan yang berlaku; in accordance with applicable procedures and
regulations;
6. Menjalankan hak dan/atau kewenangan lain 6. Exercise other rights and/or authorities in
sesuai anggaran dasar dan peraturan perundang- accordance with the articles of association and
undangan yang berlaku, termasuk hak untuk applicable laws and regulations, including the
ikut serta dalam hal pemberian izin penambahan right to participate in matters related to approving
modal, perubahan anggaran dasar Perseroan, dan capital increases, amending the Company’s articles
pengalihan seluruh atau sebagian kekayaan yang of association, and transferring all or part of
menyebabkan penjualan perusahaan. the company’s assets resulting in the sale of the
company.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pemegang Saham juga memiliki tanggung jawab lain, Shareholders also have other responsibilities,
antara lain: including:
1. Tunduk dan patuh terhadap Anggaran Dasar 1. Comply with the Company’s Articles of Association
Perseroan serta peraturan perundang-undangan and applicable laws and regulations.
yang berlaku.
2. Pemegang saham pengendali wajib 2. Controlling shareholders are required to consider
mempertimbangkan kepentingan pemegang the interests of minority shareholders and other
saham minoritas dan pemegang saham lainnya shareholders in accordance with applicable laws
sesuai dengan peraturan perundang-undangan and regulations.
yang berlaku.
3. Pemegang saham minoritas bertanggung jawab 3. Minority shareholders are responsible for
untuk menggunakan haknya sesuai dengan exercising their rights in accordance with applicable
peraturan perundang-undangan yang berlaku dan laws and regulations and the Company’s Articles of
Anggaran Dasar Perseroan. Association.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Rapat Umum
Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Rapat Umum Pemegang Saham (RUPS) adalah organ The General Meeting of Shareholders (GMS) is the
tertinggi dalam struktur GCG yang memiliki hak dan highest organ in the GCG structure that has rights
kewenangan yang tidak dimiliki oleh Direksi dan and authorities that are not owned by the Board of
Komisaris dalam batas-batas yang ditentukan dalam Directors and the Board of Commissioners within the
Undang-Undang dan Anggaran Dasar. RUPS memiliki limits specified in the Act and the Articles of Association.
peran yang penting sebagai organ tertinggi dalam The GMS is a very important organ in the Company
menentukan arah dan tujuan Perseroan sebagaimana considering its very major role in determining the
dituangkan dalam Anggaran Dasar Perseroan. direction and objective of the Company as stated in the
Company’s Articles of Association.
Berdasarkan Anggaran Dasar, RUPS terdiri 2 (dua) Based on the Articles of Association, the GMS consists
yaitu RUPS Tahunan (RUPST) dan RUPS Lainnya, yang of 2 (two) namely the Annual GMS (AGMS) and Other
biasa disebut juga sebagai RUPS Luar Biasa (RUPSLB). GMS, which are also known as Extraordinary GMS
RUPS Tahunan wajib diselenggarakan 1 (satu) kali (EGMS). The Annual GMS must be held 1 (one) time a
dalam setahun, sedangkan RUPSLB dapat diadakan year, while the EGMS can be held at any time based on
sewaktu-waktu berdasarkan kebutuhan Perseroan. the needs of the Company.
RUPS memiliki wewenang antara lain untuk The GMS has the authority, among others, to
mengangkat dan memberhentikan anggota Dewan appoint and terminate members of the Board of
Komisaris dan Direksi, melakukan evaluasi kinerja Commissioners and the Board of Directors, evaluate
Dewan Komisaris dan kinerja Direksi, menyetujui the performance of the Board of Commissioners and
perubahan Anggaran Dasar, menyetujui Laporan the Board of Directors, approve amendments to the
Tahunan dan menetapkan bentuk dan jumlah imbalan, Articles of Association, approve the Annual Report, and
tunjangan dan fasilitas bagi anggota Dewan Komisaris determine the form and amount of compensations,
dan Direksi, menetapkan penggunaan laba, dan benefits, as well as facilities for members of the
penunjukan akuntan publik. RUPS juga membahas Board of Commissioners and the Board of Directors,
strategi, kebijakan, serta hal-hal penting lainnya yang determine the use of profit, and the appointment of a
diusulkan oleh Direksi, Dewan Komisaris, ataupun public accountant. The GMS also discusses strategies,
Pemegang Saham. policies, and other important matters proposed by
the Board of Directors, Board of Commissioners, or
Shareholders.
RUPS Tahun 2022
2022 GMS
Di tahun 2022, Perseroan telah menyelenggarakan In 2022, the Company held a total of 2 (two) General
RUPS sebanyak 2 (dua) kali dengan rincian RUPS Meetings of Shareholders (GMS), consisting of 1 (one)
Tahunan sebanyak 1 (satu) kali dan RUPS Luar Biasa Annual GMS and 1 (one) Extraordinary GMS. Below
sebanyak 1 (satu) kali. Berikut disampaikan informasi is a summary of the implementation and resolutions
ringkas pelaksanaan dan hasil keputusan RUPST dan of the AGMS and EGMS throughout 2022, along with
RUPSLB sepanjang tahun 2022 beserta informasi akan information on the follow-up actions taken by the
tindak lanjut yang dilakukan oleh Perseroan. Company.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
RUPS Tahunan 21 Juli 2022
Annual GMS on July 21, 2022
Tanggal 21 Juli 2022
Date July 21, 2022
Waktu Pukul 14.28 WIB s.d. 15.17 WIB
Time 14.28 WIB to 15.17 WIB
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 67,68% atau 6.376.948.485
Quorum suara dari total 9.421.681.836 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 67.68% or
6,376,948,485 votes out of a total of 9,421,681,836 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Tjandra Mindharta Gozali
3. Pamitra Wineka*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Tjandra Mindharta Gozali
3. Pamitra Wineka*
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen untuk Perseroan telah menunjuk pihak-pihak independen yaitu (i) Notaris Jose Dima Satria, S.H., M.Kn. selaku
melakukan perhitungan Notaris Publik dan (ii) PT Ficomindo Buana Registrar selaku Biro Administrasi Efek, untuk melakukan
kuorum dan pemungutan suara penghitungan dan/atau melakukan validasi dan pengambilan suara dalam RUPST.
keputusan Rapat
Independent Party to calculate The Company has appointed independent parties, namely (i) Notary Jose Dima Satria, S.H., M.Kn., as the
the quorum and votes on Public Notary and (ii) PT Ficomindo Buana Registrar, as the Securities Administration Bureau, to perform
decisions of the Meeting the calculation and/or conduct validation and voting during the Annual General Meeting of Shareholders.
Mekanisme pemegang saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang mengajukan pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau pendapat dibicarakan.
Mechanism of shareholders
asking questions and/or opinions In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
and/or opinions related to the Meeting agenda being discussed.
Mekanisme pengambilan Semua keputusan dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah mufakat
keputusan Rapat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang setuju,
Mechanism of decision making abstain maupun yang tidak setuju.
on the Meeting
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
*) Sdr. Pamitra Wineka hadir pada saat Rapat melalui media telekonfrensi
*) Mr. Pamitra Wineka attended the meeting via teleconference.
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Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan Laporan Tahunan termasuk pengesahan Laporan Keuangan serta Laporan Tugas Pengawasan
Meeting Agenda Dewan Komisaris untuk tahun buku yang berakhir pada 31 Desember 2021.
Approval of the Annual Report including the ratification of the Financial Statements as well as the
Supervisory Report of the Board of Commissioners for the financial year ended December 31, 2021.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/ No one asked questions and/nor provide opinions
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
6.376.632.509 saham atau 400 saham atau 0,000006% dari 315.576 saham atau 0,004949%
99,995045% dari jumlah seluruh jumlah seluruh suara dikeluarkan dari jumlah seluruh suara
suara dikeluarkan secara sah secara sah dalam Rapat. dikeluarkan secara sah dalam
dalam Rapat. 400 shares or 0.000006% of the Rapat.
6,376,632,509 shares or total valid votes were issued 315,576 shares or 0.004949% of
99.995045% of the total valid during the Meeting. the total valid votes were issued
votes were issued during the during the Meeting.
Meeting.
Keputusan Mata Acara Rapat 1. Menyetujui Laporan Tahunan dan mengesahkan Laporan Keuangan Tahunan untuk Tahun Buku yang
Pertama berakhir pada 31 Desember 2021 serta menyetujui Laporan pertanggungjawaban Direksi dan laporan
Decision on the First Meeting tugas pengawasan Dewan Komisaris.
Agenda 2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya ("volledig acquit et decharge”)
kepada anggota Direksi dan Dewan Komisaris Perseroan atas tindakan pengurusan dan pengawasan
yang telah mereka jalankan selama tahun buku 2021 sepanjang tindakan mereka tersebut tercermin
dalam Laporan Tahunan dan Laporan Keuangan Perseroan yang berakhir pada tanggal 31 Desember
2021 kecuali perbuatan penggelapan, penipuan, dan tindak pidana lainnya.
1. Approving the Annual Report and ratifying the Annual Financial Statements for the Financial Year ending
December 31, 2021 and approving the Board of Directors’ Accountability Report and the Board of
Commissioners’ Supervisory Duties Report.
2. Providing full exemption and discharge of responsibilities (“volledig acquit et decharge”) to members
of the Board of Directors and Board of Commissioners of the Company for the management and
supervisory actions they have carried out during the 2021 financial year as long as their actions are
reflected in the Annual Report and Financial Statements of the Company ended on December 31, 2021
except for acts of embezzlement, fraud and other criminal acts
Realisasi Sudah direalisasikan
Realization Already accomplished
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 295
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Penetapan penggunaan laba bersih Perseroan untuk tahun buku 2021
Meeting Agenda Establishment of the utilization of the company’s net profit for the 2021 financial year.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/atau No one asked questions and/nor provide opinions
Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Agree Disagree Abstain
Voting Results
6.376.632.509 saham atau 400 saham atau 0,000006% dari 315.576 saham atau 0,004949%
99,995045% dari jumlah seluruh jumlah seluruh suara dikeluarkan dari jumlah seluruh suara
suara dikeluarkan secara sah secara sah dalam Rapat. dikeluarkan secara sah dalam
dalam Rapat. 400 shares or 0.000006% of the Rapat.
6,376,632,509 shares or total valid votes were issued 315,576 shares or 0.004949% of
99.995045% of the total valid during the Meeting. the total valid votes were issued
votes were issued during the during the Meeting.
Meeting.
Keputusan Mata Acara Rapat Menyetujui tidak ada pembagian dividen kepada Pemegang Saham untuk Tahun Buku 2021.
Kedua Approving no distribution of dividends to Shareholders for the 2021 Financial Year.
Decision on the Second Meeting
Agenda
Realisasi Sudah direalisasikan
Realization Already accomplished
Mata Acara Rapat Ketiga
Third Meeting Agenda
Mata Acara Penunjukan Kantor Akuntan Publik untuk melakukan audit Laporan Keuangan Perseroan untuk tahun buku
Meeting Agenda 2022.
Appointment of a Public Accounting Firm to audit the Company’s Financial Statements the 2022 financial
year.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/ No one asked questions and/nor provide opinions
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
6.220.618.564 saham atau 156.013.845 saham atau 316.076 saham atau 0,004957%
97,548515% dari jumlah seluruh 2,446528% dari jumlah seluruh dari jumlah seluruh suara
suara dikeluarkan secara sah suara dikeluarkan secara sah dikeluarkan secara sah dalam
dalam Rapat. dalam Rapat. Rapat.
6,220,618,564 shares or 156,013,845 shares or 2.446528% 316,076 shares or 0.004957% of
97.548515% of the total valid of the total valid votes were issued the total valid votes were issued
votes were issued during the during the Meeting. during the Meeting.
Meeting.
296 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat 1. Memberikan pelimpahan wewenang Rapat Umum Pemegang Saham kepada Dewan Komisaris untuk
Ketiga menunjuk dan menetapkan Kantor Akuntan Publik (KAP) guna melakukan pemeriksaan Laporan
Decision on the Third Meeting Keuangan Perseroan untuk tahun buku yang akan berakhir pada 31 Desember 2022, dengan
Agenda memperhatikan hal-hal terkait Kantor Akuntan Publik (KAP) dan Akuntan Publik (AP) yang berpedoman
pada ketentuan yang diatur dalam POJK No. 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik
dan Kantor Akuntan Publik dalam kegiatan Jasa Keuangan dan SEOJK No.36/SEOJK.03/2017 tentang Tata
Cara Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam kegiatan Jasa Keuangan.
2. Memberi kuasa kepada Dewan Komisaris untuk menetapkan besarnya honorarium profesional dan
persyaratan lainnya yang wajar sehubungan dengan penunjukan Kantor Akuntan Publik (KAP) tersebut.
1. Approving the delegation of authority of the General Meeting of Shareholders to the Board of
Commissioners to appoint and establish a Public Accounting Firm (KAP) to conduct an examination
of the Company’s Financial Statements which will end on December 31, 2021, taking into account
matters related to the Public Accounting Firm (KAP) and Public Accountants (AP) which is guided by the
provisions stipulated in POJK No. 13/POJK.03/2017 concerning The Use of Public Accountant Services
and Public Accounting Firms in Financial Services Activities and SEOJK No.36/SEOJK.03/2017 concerning
Procedures for Using Public Accountant Services and Public Accounting Firms in Financial Services
Activities.
2. Authorizing the Board of Commissioners to determine the amount of professional honorarium and
other reasonable requirements in relation to the appointment of the Public Accounting Firm (KAP).
Realisasi Sudah direalisasikan
Realization Already accomplished
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Mata Acara Penetapan Gaji dan Tunjangan Direksi Perseroan serta Gaji atau Honorarium dan Tunjangan Komisaris
Meeting Agenda Perseroan.
Determining the Salary and Allowances of the Company’s Board of Directors as well as the Salary or
Honorarium and Allowances of the Company’s Board of Commissioners
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat No one asked questions and/nor provide opinions
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
6.376.605.709 saham atau 400 saham atau 0,000006% dari 342.376 saham atau 0,005369%
99,994625% dari jumlah seluruh jumlah seluruh suara dikeluarkan dari jumlah seluruh suara
suara dikeluarkan secara sah secara sah dalam Rapat. dikeluarkan secara sah dalam
dalam Rapat. Rapat.
400 shares or 0.000006% of the
6,376,605,709 shares or total valid votes were issued 342,376 shares or 0.005369% of
99.994625% of the total valid during the Meeting the total valid votes were issued
votes were issued during the during the Meeting.
Meeting.
Keputusan Mata Acara Rapat Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada Dewan Komisaris untuk
Keempat menetapkan Gaji dan Tunjangan Direksi Perseroan serta Gaji atau Honorarium dan Tunjangan Dewan
Decision on the Fourth Meeting Komisaris Perseroan.
Agenda
Approving the delegation of authority of the General Meeting of Shareholders to the Board of
Commissioners to determine the Salary and Allowances for the Company’s Board of Directors and the
Salary or Honorarium and Allowances for the Company’s Board of Commissioners.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 297
Page 300
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Mata Acara Laporan realisasi penggunaan dana hasil Penawaran Umum Terbatas IV (PUT IV) dengan Hak Memesan
Meeting Agenda Efek Terlebih Dahulu (HMETD).
Reporting on the realization of the use of proceeds from the Limited Public Offering (LPO) IV with
Preemptive Rights.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/ No one asked questions and/nor provide opinions
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Keputusan Mata Acara Rapat Oleh karena hanya bersifat laporan, maka dalam Mata Acara Rapat ini tidak diambil keputusan.
Kelima Since this is only a report, no decisions were made in this Meeting Agenda.
Decision on the Fifth Meeting
Agenda
Realisasi Sudah direalisasikan
Realization Already accomplished
Mata Acara Rapat Keenam
Sixth Meeting Agenda
Mata Acara Laporan realisasi penggunaan dana hasil Penawaran Umum Terbatas V (PUT V) dengan Hak Memesan Efek
Meeting Agenda Terlebih Dahulu (HMETD).
Reporting on the realization of the use of proceeds from the Limited Public Offering (LPO) V with
Preemptive Rights.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/ No one asked questions and/nor provide opinions
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Keputusan Mata Acara Rapat Oleh karena hanya bersifat laporan, maka dalam Mata Acara Rapat ini tidak diambil keputusan.
Keenam Since this is only a report, no decisions were made in this Meeting Agenda.
Decision on the Sixth Meeting
Agenda
Realisasi Sudah direalisasikan
Realization Already accomplished
RUPS Luar Biasa 21 Juli 2022
EGMS on July 21, 2022
Tanggal 21 Juli 2022
Date July 21, 2022
Waktu Pukul 16.32 WIB s.d. 17.09 WIB
Time 16:32 WIB to 17:09 WIB
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
298 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 70,09% atau 6.604.495.225
Quorum suara dari total 9.421.681.836 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
Rapat dihadiri oleh Para Pemegang Saham independen atau Kuasa Pemegang Saham independen
Perseroan yang sah sejumlah 2.277.451.766 saham atau sama dengan 49,385% dari seluruh saham
independen yang telah dikeluarkan oleh Perseroan.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 70.09% or
6,604,495,225 votes out of a total of 9.421.681.836 shares issued by the Company with valid voting rights.
The meeting was attended by the independent Shareholders or the authorized independent Shareholders
of the Company, holding a total of 2,277,451,766 shares, or equivalent to 49.385% of all independent
shares issued by the Company.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Tjandra Mindharta Gozali
3. Pramoda Dei Sudarmo*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Tjandra Mindharta Gozali
3. Pramoda Dei Sudarmo*
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen untuk Perseroan telah menunjuk pihak-pihak independen yaitu (i) Notaris Jose Dima Satria, S.H., M.Kn. selaku
Melakukan Perhitungan Notaris Publik dan (ii) PT Ficomindo Buana Registrar selaku Biro Administrasi Efek, untuk melakukan
Kuorum dan Pemungutan Suara penghitungan dan/atau melakukan validasi dan pengambilan suara dalam RUPSLB.
Keputusan Rapat
Independent Party to calculate The Company has appointed independent parties, namely (i) Notary Jose Dima Satria, S.H., M.Kn. as the
the quorum and votes on Public Notary and (ii) PT Ficomindo Buana Registrar as the Securities Administration Bureau, to perform
decisions of the Meeting vote counting and/or validation and voting in the EGMS.
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders
asking questions and/or opinions In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
and/or opinions related to the Meeting agenda being discussed.
Mekanisme Pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
Keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain maupun yang tidak setuju.
on the Meeting
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
*) Sdr. Pramoda Dei hadir pada saat Rapat melalui media telekonferensi dan pengangkatan Sdr. Pramoda Dei berlaku efektif setelah mendapatkan persetujuan dari
Otoritas Jasa Keuangan atas penilaian dan kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) Mr. Pramoda Dei attended the meeting via teleconference, and the appointment of Mr. Pramoda Dei will become effective after obtaining approval from the Financial
Services Authority for the assessment and appropriateness (fit and proper test) and having met all applicable legal provisions in Indonesia.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 299
Page 302
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan Rencana Perseroan melakukan Penambahan Modal dengan Hak Memesan Efek Terlebih
Meeting Agenda Dahulu (PMHMETD) VI.
Approval of the Company's plan to increase capital through Preemptive Rights VI (PMHMETD).
Jumlah Pemegang Saham yang 1 (satu) pemegang saham
Mengajukan Pertanyaan dan/ 1 (one) shareholder
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
6.601.957.649 saham atau 1.599.600 saham atau 0,024220% 937.976 saham atau 0,014202%
99,961578% dari jumlah seluruh dari jumlah seluruh suara dari jumlah seluruh suara
suara dikeluarkan secara sah dikeluarkan secara sah dalam dikeluarkan secara sah dalam
dalam Rapat. Rapat. Rapat.
1,599,600 shares, or 0.024220% of
6,601,957,649 shares, or the total valid votes issued in the 937,976 shares, or 0.014202% of
99.961578% of the total valid Meeting. the total valid votes issued in the
votes issued in the Meeting. Meeting.
Keputusan Mata Acara Rapat 1. Menyetujui dan mengesahkan pengeluaran Saham dalam simpanan melalui Penambahan Modal
Pertama dengan Hak Memesan Efek Terlebih Dahulu VI dengan jumlah sebanyak-banyaknya 5.000.000.000 (lima
Decision on the First Meeting miliar) lembar saham.
Agenda 2. Menyetujui dan memberikan kuasa dengan hak substitusi, baik sebagian maupun seluruhnya, kepada
Direksi Perseroan untuk melaksanakan segala tindakan sehubungan dengan pelaksanaan PMHMETD VI,
termasuk namun tidak terbatas pada :
a. Menentukan kepastian jumlah saham yang dikeluarkan dalam rangka PMHMETD VI;
b. Menentukan harga pelaksanaan HMETD dalam rangka PMHMETD VI;
c. Menetapkan alokasi penggunaan atas dana hasil dari PMHMETD VI;
d. Menentukan kepastian jadwal pelaksanaan PMHMETD VI;
e. Menandatangani dokumen-dokumen yang diperlukan dalam rangka PUT VI, termasuk namun tidak
terbatas pada dokumen-dokumen sehubungan dengan pernyataan pendaftaran PUT VI untuk
diajukan kepada Otoritas Jasa Keuangan;
f. Mendaftarkan saham-saham Perseroan dalam penitipan kolektif sesuai dengan ketentuan-ketentuan
Kustodian Sentral Efek Indonesia (KSEI);
g. Mencatat seluruh saham Perseroan yang merupakan saham yang telah dikeluarkan dan disetor
penuh pada PT Bursa Efek Indonesia (BEI); dan
h. Melakukan segala tindakan yang diperlukan dan/atau disyaratkan sehubungan dengan PMHMETD VI
termasuk yang disyaratkan berdasarkan peraturan perundang-undangan yang berlaku
1. Approve and ratify the issuance of Shares in storage through a Capital Increase with Preemptive Rights
VI of up to 5,000,000,000 (five billion) shares.
2. Approve and grant power with the right of substitution, either in part or in whole, to the Company's
Board of Directors to carry out all actions in connection with the implementation of PMHMETD VI,
including but not limited to:
a. Determining the exact number of shares issued under PMHMETD VI;
b. Determining the exercise price of HMETD in the context of PMHMETD VI;
c. Establishing the allocation of funds raised from PMHMETD VI;
d. Determining the exact schedule for the implementation of PMHMETD VI;
e. Signing the necessary documents in connection with PUT VI, including but not limited to documents
related to the registration statement of PUT VI to be submitted to the Financial Services Authority;
f. Registering the Company's shares in collective custody in accordance with the provisions of the
Central Securities Depository of Indonesia (KSEI);
g. Listing all the Company's shares, which have been issued and fully paid, on the Indonesia Stock
Exchange (IDX); and
h. Carrying out all necessary and/or required actions related to PMHMETD VI, including those required
under applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already accomplished
300 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Persetujuan peningkatan modal ditempatkan dan disetor Perseroan dalam rangka PMHMETD VI.
Meeting Agenda Approval for the increase of the Company's issued and paid-up capital in the context of PMHMETD VI.
Jumlah Pemegang Saham yang 1 (satu) pemegang saham
Mengajukan Pertanyaan dan/ 1 (one) shareholder
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Result
Agree Disagree Abstain
6.602.147.549 saham atau 1.410.100 saham atau 0,021351% 937.576 saham atau 0,014196%
99,964453% dari jumlah seluruh dari jumlah seluruh suara dari jumlah seluruh suara
suara dikeluarkan secara sah dikeluarkan secara sah dalam dikeluarkan secara sah dalam
dalam Rapat. Rapat. Rapat.
6,602,147,549 shares or 1,410,100 shares, or 0.021351% of 937,576 shares, or 0.014196% of
99.9644535% of the total valid the total valid votes issued in the the total valid votes issued in the
votes were issued during the Meeting. Meeting.
Meeting.
Keputusan Mata Acara Rapat 1. Menyetujui peningkatan modal ditempatkan dan disetor Perseroan sesuai dengan pelaksanaan
Kedua PMHMETD VI; dan
Decision on the Second Meeting 2. Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan hak substitusi untuk
Agenda melaksanakan segala tindakan yang diperlukan berkaitan dengan peningkatan modal ditempatkan
dan disetor Perseroan sesuai dengan pelaksanaan PMHMETD VI, termasuk tetapi tidak terbatas
untuk, membuat atau meminta dibuatkan segala akta-akta, surat-surat, maupun dokumen-dokumen
yang diperlukan, hadir di hadapan pihak/pejabat yang berwenang termasuk notaris,mengajukan
permohonan kepada pihak/pejabat yang berwenang untuk memperoleh persetujuan atau melaporkan
hal tersebut kepada pihak/pejabat yang berwenang serta mendaftarkannya dalam daftar perusahaan
sebagaimana dimaksud dalam peraturan perundangan yang berlaku.
1. Approve the increase of the Company's issued and paid-up capital in accordance with the
implementation of PMHMETD VI; and
2. Authorize and empower the Board of Commissioners of the Company with substitution rights to
carry out all necessary actions related to the increase of the Company's issued and paid-up capital
in accordance with the implementation of PMHMETD VI, including but not limited to, creating or
requesting the creation of all deeds, letters, or documents required, attending before authorized
parties/officials including notaries, submitting applications to authorized parties/officials to obtain
approval or reporting it to authorized parties/officials and registering it in the company list as referred to
in the applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already accomplished
Mata Acara Rapat Ketiga
Third Meeting Agenda
Mata Acara Persetujuan rencana Perseroan melakukan Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu
Meeting Agenda (PMTHMETD).
Approval of the Company's plan to Increase Capital Without Preemptive Rights (PMTHMETD).
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/ No one ask questions and/nor provide opinions
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Keputusan Mata Acara Rapat Tidak ada pembahasan dan keputusan dalam Rapat karena tidak memenuhi kuorum.
Ketiga There was no discussion and decision made in the meeting because it did not meet the quorum.
Decision on the Third Meeting
Agenda
Realisasi N/A
Realization
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 301
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Mata Acara Persetujuan peningkatan modal ditempatkan dan disetor Perseroan dalam rangka PMTHMETD.
Meeting Agenda Approving of the increase in the company’s issued and paid-up capital in the framework of
PMTHMETD.
Jumlah Pemegang Saham yang Tidak ada
Mengajukan Pertanyaan dan/atau No one ask questions and/nor provide opinions
Memberikan Pendapat
Number of Shareholders who ask
questions and/or provide opinions
Keputusan Mata Acara Rapat Keempat Tidak ada pembahasan dan keputusan dalam Rapat karena tidak memenuhi kuorum.
Decision on the Fourth Meeting Agenda There was no discussion and decision made in the meeting because it did not meet the quorum.
Realisasi N/A
Realization
RUPS Tahun 2021
AGMS 2021
Pada tahun 2021, Perseroan telah menyelenggarakan In 2021, the Company held a total of six (6) GMS,
RUPS sebanyak 6 (enam) kali dengan rincian RUPS comprising one (1) AGMS and five (5) EGMS. The
Tahunan sebanyak 1 (satu) kali dan RUPS Luar Biasa following is a brief summary of the conduct and
sebanyak 5 (lima) kali. Berikut disampaikan informasi decisions made at the AGMS and EGMS held throughout
ringkas pelaksanaan dan hasil keputusan RUPST dan 2021, as well as the Company’s follow-up actions.
RUPSLB sepanjang tahun 2021 beserta informasi akan
tindak lanjut yang dilakukan oleh Perseroan.
RUPS Tahunan 31 Maret 2021
Annual GMS on March 31, 2021
Tanggal 31 Maret 2021
Date March, 31, 2021
Waktu Pukul 10.25 WIB s.d. 11.09 WIB
Time 10.25 WIB to 11.09
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 69,95% atau 4.659.896.382
Quorum suara dari total 6.661.795.239 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara yang
sah.
The meeting was attended by Shareholders and the Proxy of Shareholders with a total of 69.95% or
4,659,896,382 votes out of the total 6,661,795,239 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama dan Komisaris Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner was appointed to lead the
meetings.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris** yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Pamitra Wineka*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Pamitra Wineka*
302 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
*) Pengangkatan Sdr. Pamitra Wineka tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan kepatutan
(fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
**) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
***) Pengangkatan Sdr. Chen Jun tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan kepatutan (fit
and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) The appointment of Mr. Pamitra Wineka is effective after obtaining approval from the Financial Services Authority based on the assessment of competence and
integrity (fit and proper test) and fulfilling all applicable laws and regulations in Indonesia.
**) The presence of the Board of Commissioners members also represents the presence of the Committee, where the members of the Board of Commissioners also
serve as members of the Committee.
***) The appointment of Mr. Chen Jun is effective after obtaining approval from the Financial Services Authority based on the assessment of competence and integrity (fit
and proper test) and fulfilling all applicable laws and regulations in Indonesia.
RUPS Tahunan 31 Maret 2021
Annual GMS on March 31, 2021
Pihak Independen untuk PT Ficomindo Buana Registrar
melakukan perhitungan
kuorum dan pemungutan suara
keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
Jumlah Pemegang Saham yang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
Mengajukan Pertanyaan dan/ mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
atau Memberikan Pendapat dibicarakan.
Number of Shareholders who
ask questions and/or provide In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
opinions and/or opinions related to the Meeting agenda being discussed.
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain maupun yang tidak setuju.
on the Meeting
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan Laporan Tahunan termasuk pengesahan Laporan Keuangan serta Laporan Tugas Pengawasan
Meeting Agenda Dewan Komisaris untuk tahun buku yang berakhir pada 31 Desember 2020.
Approval of the Annual Report including the ratification of the Financial Statements as well as the Supervisory
Report of the Board of Commissioners for the fiscal year ending December 31, 2020.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 303
Page 306
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Pertama
First Meeting Agenda
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat 1. Menyetujui Laporan Tahunan dan mengesahkan Laporan Keuangan Tahunan untuk Tahun Buku yang
Pertama berakhir pada 31 Desember 2020 serta menyetujui Laporan Pertanggungjawaban Direksi dan Laporan
Decision on the First Meeting Tugas Pengawasan Dewan Komisaris.
Agenda 2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (“volledig acquit et decharge”)
kepada anggota Direksi dan Dewan Komisaris Perseroan atas tindakan pengurusan dan pengawasan
yang telah mereka jalankan selama tahun buku 2020 sepanjang tindakan mereka tersebut tercermin
dalam Laporan Tahunan dan Laporan Keuangan Perseroan yang berakhir pada tanggal 31-12-2020 (tiga
puluh satu Desember dua ribu dua puluh) tersebut, kecuali untuk perbuatan penggelapan, penipuan
dan tindak pidana lainnya.
1. Approving the Annual Report and ratifying the Annual Financial Statements for the Fiscal Year ending
December 31, 2020 and approving the Board of Directors’ Accountability Report and the Board of
Commissioners’ Supervisory Duties Report.
2. Providing full exemption and discharge of responsibilities (“volledig acquit et decharge”) to members
of the Board of Directors and Board of Commissioners of the Company for the management and
supervisory actions they have carried out during the 2020 fiscal year as long as their actions are
reflected in the Annual Report and Financial Statements of the Company ending on December 31, 2020
except for acts of embezzlement, fraud and other criminal acts.
Realisasi Sudah direalisasikan
Realization Already accomplished
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Penetapan penggunaan laba bersih Perseroan untuk tahun buku 2020.
Meeting Agenda Determination of the allocation of the Company's net profit for the fiscal year 2020.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders
present at the Meeting
304 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 307
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat 1. Menyetujui penggunaan Laba Bersih 2020 diperuntukkan sebagai berikut:
Kedua a. Sebesar 10% (sepuluh persen) dari Laba Bersih 2020 atau senilai Rp 1.587.150.269,5,- (satu milyar
Decision on the Second Meeting lima ratus delapan puluh tujuh seratus lima puluh ribu dua ratus enam puluh sembilan koma lima
Agenda Rupiah) atau sebesar Rp 0,23,- (nol koma dua puluh tiga Rupiah) per saham dibagikan sebagai
dividen tunai untuk tahun buku yang berakhir pada tanggal 31 Desember 2020 kepada para
pemegang saham;
b. Sebesar 3% (tiga persen) dari Laba Bersih 2020 atau senilai Rp 476.145.080,85,- (empat ratus tujuh
puluh enam juta seratus empat puluh lima ribu delapan puluh koma delapan puluh lima Rupiah)
disisihkan sebagaimana dimaksud dalam Pasal 70 Undang-Undang No. 40 Tahun 2007 tentang
Perseroan Terbatas dan Pasal 26 Anggaran Dasar Perseroan; dan
c. Sebesar 87% (delapan puluh tujuh persen) dari Laba Bersih 2020 yaitu sebesar Rp 13.808.207.344,65
(tiga belas milyar delapan ratus delapan juta dua ratus tujuh ribu tiga ratus empat puluh empat koma
enam puluh lima Rupiah) dibukukan sebagai laba ditahan Perseroan.
2. Menyetujui pembagian Dividen Tunai tahun buku 2020 dengan ketentuan sebagai berikut:
a. Pemegang saham yang berhak menerima dividen tunai tahun buku 2020 adalah pemegang saham
yang namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal pencatatan
(recording date) yang akan ditetapkan oleh Direksi Perseroan;
b. Direksi Perseroan akan melakukan pemotongan pajak atas pembayaran Dividen Tunai tahun buku
2020 sesuai dengan peraturan perpajakan yang berlaku;
c. Direksi diberi kuasa dan wewenang untuk menetapkan hal-hal yang berkaitan dengan pelaksanaan
pembayaran dividen tahun buku 2020 antara lain (namun tidak terbatas) untuk:
» Menentukan tanggal pencatatan (recording date) yang dimaksudkan di butir (a) untuk menentukan
para pemegang saham Perseroan yang berhak menerima pembayaran dividen tahun buku 2020;
» Menentukan tanggal pelaksanaan pembayaran dividen tahun buku 2020 dan hal-hal teknisnya
dengan memperhatikan peraturan bursa efek yang berlaku.
1. Approve the allocation of the net profit for the fiscal year 2020 as follows:
a. An amount of 10% (ten percent) of the net profit for the fiscal year 2020, or an equivalent of IDR
1,587,150,269.5 (one billion five hundred eighty-seven million one hundred fifty thousand two
hundred sixty-nine point five Rupiah), or an amount of IDR 0.23 (zero point two three Rupiah) per
share, to be distributed as cash dividends for the fiscal year that ended on December 31, 2020, to the
shareholders;
b. An amount of 3% (three percent) of the net profit for the fiscal year 2020, or an equivalent of IDR
476,145,080.85 (four hundred seventy-six million one hundred forty-five thousand eighty point
eight five Rupiah), to be set aside as required by Article 70 of Law No. 40 of 2007 concerning Limited
Liability Companies and Article 26 of the Company's Articles of Association;
c. An amount of 87% (eighty-seven percent) of the net profit for the fiscal year 2020, or an equivalent
of IDR 13,808,207,344.65 (thirteen billion eight hundred eight million two hundred seven thousand
three hundred forty-four point sixty-five Rupiah), to be recorded as retained earnings of the
Company.
2. Approve the distribution of the cash dividends for the fiscal year 2020 with the following provisions:
a. The shareholders who are entitled to receive the cash dividends for the fiscal year 2020 are those
whose names are listed in the Shareholders Registry of the Company on the recording date that will
be determined by the Board of Directors of the Company;
b. The Board of Directors of the Company is authorized to withhold taxes on the payment of the cash
dividends for the fiscal year 2020 in accordance with the applicable tax regulations;
c. The Board of Directors of the Company is authorized to determine matters related to the
implementation of the payment of the cash dividends for the fiscal year 2020, including (but not
limited to):
» Determining the recording date as referred to in point (a) to determine the shareholders of the
Company who are entitled to receive the payment of the cash dividends for the fiscal year 2020;
» Determining the date of the payment of the cash dividends for the fiscal year 2020 and the
technical matters related to it, in accordance with the applicable stock exchange regulations.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Mata Acara Rapat Ketiga
Third Meeting Agenda
Mata Acara Penunjukan Kantor Akuntan Publik untuk melakukan audit laporan keuangan Perseroan untuk tahun buku
Meeting Agenda 2021.
Appointment of Public Accounting Firm to perform an audit on the Company's financial statements for the
fiscal year 2021.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 305
Page 308
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat 1. Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada Dewan Komisaris untuk
Ketiga menunjuk dan menetapkan Kantor Akuntan Publik (KAP) guna melakukan pemeriksaan atas Laporan
Decision on the Third Meeting Keuangan Perseroan yang akan berakhir pada 31 Desember 2021, dengan memperhatikan hal-hal
Agenda terkait Kantor Akuntan Publik (KAP) dan Akuntan Publik (AP) yang berpedoman pada ketentuan yang
diatur dalam POJK No. 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan
Publik dalam kegiatan Jasa Keuangan dan SEOJK No.36/SEOJK.03/2017 tentang Tata Cara Penggunaan
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam kegiatan Jasa Keuangan;
2. Memberi kuasa kepada Dewan Komisaris untuk menetapkan besarnya honorarium professional dan
persyaratan lainnya yang wajar sehubungan dengan penunjukan Kantor Akuntan Publik (KAP) tersebut.
1. Approve the delegation of authority from the General Meeting of Shareholders to the Board of
Commissioners to appoint and determine the Public Accounting Firm (KAP) to conduct an examination
of the Company's Financial Statements that will end on December 31, 2021, taking into account matters
related to the Public Accounting Firm (KAP) and Public Accountant (AP) as guided by the provisions
set forth in Financial Services Authority Regulation No. 13/POJK.03/2017 regarding the Use of Public
Accountant and Public Accounting Firm Services in Financial Services Activities and Financial Services
Authority Regulation No. 36/SEOJK.03/2017 regarding the Procedures for the Use of Public Accountant
and Public Accounting Firm Services in Financial Services Activities;
2. Authorize the Board of Commissioners to determine the amount of professional fees and other
reasonable requirements related to the appointment of the Public Accounting Firm (KAP).
Realisasi Sudah direalisasikan
Realization Already Accomplished
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Mata Acara Penetapan gaji dan tunjangan Direksi Perseroan serta gaji atau honorarium dan tunjangan Dewan Komisaris
Meeting Agenda Perseroan.
Determination of the salaries and benefits of the Company's Board of Directors as well as the salaries or
honorarium and benefits of the Company's Board of Commissioners.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada Dewan Komisaris untuk
Keempat menetapkan Gaji dan Tunjangan Direksi Perseroan serta Gaji atau Honorarium dan Tunjangan Dewan
Decision on the Fourth Meeting Komisaris Perseroan.
Agenda
Approve the delegation of authority from the General Meeting of Shareholders to the Board of
Commissioners to determine the salaries and benefits of the Company's Board of Directors as well as the
salaries or honorarium and benefits of the Company's Board of Commissioners.
Realisasi Sudah direalisasikan
Realization Already Accomplished
306 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 309
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Mata Acara Laporan realisasi penggunaan dana hasil Penawaran Umum Terbatas (PUT) III dengan Hak Memesan Efek
Meeting Agenda Terlebih Dahulu.
Report on the utilization of funds from the Third Limited Public Offering with Preemptive Rights.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat Penyampaian Laporan Realisasi Penggunaan Dana hasil Penawaran Umum Terbatas III dengan Hak
Kelima Memesan Efek Terlebih Dahulu.
Decision on the Fifth Meeting Submission of the Report on the Utilization of Funds from the Third Limited Public Offering with Preemptive
Agenda Rights.
Realisasi Sudah direalisasikan
Realization Already Accomplished
RUPS Luar Biasa tanggal 31 Maret 2021
EGMS on March 31, 2021
Tanggal 31 Maret 2021
Date March 31, 2021
Waktu Pukul 11.26 WIB s.d. 11.35 WIB
Time 11.26 to 11.35
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 88,55% atau 5.899.248.127
Quorum suara dari total 6.661.795.239 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 88.55% or
5,899,248,127 votes out of a total of 6,661,795,239 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris** yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Pamitra Wineka*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Pamitra Wineka*
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 307
Page 310
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pihak Independen untuk PT Ficomindo Buana Registrar
Melakukan Perhitungan
Kuorum dan Pemungutan Suara
Keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
asking questions and/or opinions and/or opinions related to the Meeting agenda being discussed.
Mekanisme Pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
Keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain maupun yang tidak setuju.
on the Meeting
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
*) Pengangkatan Sdr. Pamitra Wineka tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
**) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
***) Pengangkatan Sdr. Chen Jun tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan kepatutan (fit
and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) The appointment of Mr. Pamitra Wineka shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper
test and upon meeting all applicable legal requirements in Indonesia.
**) The presence of members of the Board of Commissioners also represents the presence of the Committee, in which the members of the Board of Commissioners
also serve as members of the Committee.
***) The appointment of Mr. Chen Jun shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper test and
upon meeting all applicable legal requirements in Indonesia.
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Perubahan Susunan Pengurus
Meeting Agenda Changes in Management Composition
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
308 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 311
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat 1. Menyetujui mengangkat Bapak Aditya Wahyu Windarwo sebagai Direktur Bisnis yang akan berlaku
Pertama efektif setelah mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan
Decision on the First Meeting kepatutan (fit and proper test) dan memenuhi peraturan perundang-undangan yang berlaku, dengan
Agenda periode masa jabatan 5 (lima) tahun sampai dengan penutupan Rapat Umum Pemegang Saham
Tahunan (RUPS-Tahunan) yang akan diselenggarakan pada tahun 2026 dan dengan memperhatikan
peraturan perundang-undangan di bidang Pasar Modal, namun demikian dengan tidak mengurangi hak
Rapat Umum Pemegang Saham Perseroan untuk memberhentikannya sewaktu-waktu sebelum masa
jabatannya berakhir.
2. Dengan demikian susunan anggota Direksi Perseroan sebagai berikut:
Direksi
Direktur Utama Tjandra Gunawan
Direktur Kepatuhan & SDM Hardono Budi Prasetya
Direktur Sistem Teknologi Informasi Chen Jun*
Direktur Bisnis Aditya Wahyu Windarwo*
*) Pengangkatan anggota Direksi tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa
Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan
perundang-undangan yang berlaku di Indonesia.
1. Approved the appointment of Mr. Aditya Wahyu Windarwo as Business Director, which will be effective
upon obtaining approval from the Financial Services Authority for the assessment of competence and
propriety (fit and proper test) and compliance with applicable laws and regulations, with a term of office
of 5 (five) years until the closing of the Annual General Meeting of Shareholders (AGMS) to be held in
2026 and in accordance with applicable laws and regulations in the Capital Market sector, however,
without prejudice to the rights of the Company's General Meeting of Shareholders to dismiss him at any
time before his term of office expires.
2. Consequently, the composition of the Company's Board of Directors is as follows:
Board of Directors
President Director Tjandra Gunawan
Director of Compliance & HR Hardono Budi Prasetya
Director of Information Technology Systems Chen Jun*
Business Director Aditya Wahyu Windarwo*
*) The appointment of the Board of Directors members is effective upon obtaining approval from the Financial Services
Authority for the assessment of competence and propriety (fit and proper test) and compliance with all applicable
laws and regulations in Indonesia.
Realisasi Sudah direalisasikan
Realization Already Accomplished
RUPS Luar Biasa tanggal 28 Mei 2021
EGMS on May 28, 2021
Tanggal 28 Mei 2021
Date May 28, 2021
Waktu Pukul 14.19 WIB s.d. 15.02 WIB
Time 14.19 to 15.02
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 85,21% atau 5.676.525.807
Quorum suara dari total 6.661.795.239 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 85.21% or
5,676,525,807 votes out of a total of 6,661,795,239 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 309
Page 312
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Kehadiran Dewan Komisaris Anggota Dewan Komisaris** yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Pamitra Wineka*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Pamitra Wineka*
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
4. Aditya Wahyu Windarwo***
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Hardono Budi Prasetya
3. Chen Jun***
4. Aditya Wahyu Windarwo***
Pihak Independen untuk PT Ficomindo Buana Registrar
Melakukan Perhitungan
Kuorum dan Pemungutan Suara
Keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
asking questions and/or opinions and/or opinions related to the Meeting agenda being discussed.
Mekanisme Pengambilan 1. Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
Keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham
yang setuju, abstain maupun yang tidak setuju.
Mechanism of decision making 2. Untuk Mata Acara ke-1, ke-3 dan ke-5 Rapat, berdasarkan Pasal 13 ayat 7 Anggaran Dasar Perseroan,
on the Meeting Rapat dapat mengambil keputusan-keputusan yang sah jika disetujui oleh lebih dari ½ (satu per dua)
bagian dari jumlah seluruh saham yang dikeluarkan dengan hak suara yang sah dalam Rapat. Apabila
jumlah yang setuju dan tidak setuju sama banyak, usul ditolak.
3. Untuk Mata Acara ke-2, ke-4 dan ke-6 Rapat, berdasarkan Pasal 14 ayat 1 Anggaran Dasar Perseroan,
Rapat dapat mengambil keputusan-keputusan yang saham jika dihadiri oleh Pemegang Saham yang
mewakili paling sedikit 2/3 (dua pertiga) bagian dari jumlah seluruh saham yang telah dikeluarkan
yang mempunyai hak suara yang sah dan disetujui oleh lebih dari 2/3 (dua pertiga) bagian dari
seluruh suara yang hadir dalam Rapat.
4. Pemegang Saham dan Wakil para Pemegang Saham yang tidak mengangkat tangan dianggap
menyetujui usul yang diajukan.
1. All decisions are made through deliberation to reach consensus. If consensus is not reached, a vote
will be conducted by counting the number of shares in favor, abstaining, and against.
2. For Agenda Items 1, 3, and 5 of the Meeting, based on Article 13 paragraph 7 of the Company's Articles
of Association, the Meeting may adopt valid resolutions if approved by more than ½ (one-half) of the
total issued shares with valid voting rights in the Meeting. If the number of shares in favor and against
is equal, the proposal is rejected.
3. For Agenda Items 2, 4, and 6 of the Meeting, based on Article 14 paragraph 1 of the Company's Articles
of Association, the Meeting may adopt resolutions if attended by Shareholders representing at least
2/3 (two-thirds) of the total issued shares with valid voting rights and approved by more than 2/3 (two-
thirds) of all votes present at the Meeting.
4. Shareholders and Representatives of Shareholders who do not raise their hands are considered to
agree with the proposed resolution.
*) Pengangkatan Sdr. Pamitra Wineka tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
**) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
***) Pengangkatan Sdr. Chen Jun dan Sdr. Aditya Wahyu Windarwo tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian
kemampuan dan kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) The appointment of Mr. Pamitra Wineka shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper
test and upon meeting all applicable legal requirements in Indonesia.
**) The presence of members of the Board of Commissioners also represents the presence of the Committee, in which the members of the Board of Commissioners
also serve as members of the Committee.
***) The appointment of Mr. Chen Jun shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper test and
upon meeting all applicable legal requirements in Indonesia.
310 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan atas Rencana Perseroan Melakukan Penawaran Umum Terbatas (PUT) V dengan Hak Memesan
Meeting Agenda Efek Terlebih Dahulu (HMETD) kepada Pemegang Saham Perseroan.
Approval of the Company's Plan to Conduct Limited Public Offering (PUT) V with Pre-emptive Rights
(HMETD) to the Company's Shareholders.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat :
Pertama 1. Menyetujui dan mengesahkan pengeluaran saham dalam simpanan melalui Penawaran Umum Terbatas
Decision on the First Meeting (PUT V) kepada para Pemegang Saham dengan Hak Memesan Efek Terlebih Dahulu (HMETD) dengan
Agenda jumlah sebanyak-banyaknya sebesar 5.000.000.000 (lima miliar) lembar saham.
2. Menyetujui dan memberikan kuasa dengan hak substitusi, baik sebagian maupun seluruhnya, kepada
Direksi Perseroan untuk melaksanakan segala tindakan sehubungan dengan pelaksanaan PUT V,
termasuk namun tidak terbatas pada :
a. Menentukan kepastian jumlah saham yang dikeluarkan dalam rangka PUT V;
b. Menentukan harga pelaksanaan HMETD dalam rangka PUT V;
c. Menetapkan alokasi penggunaan atas dana hasil dari PUT V;
d. Menentukan kepastian jadwal pelaksanaan PUT V;
e. Menandatangani dokumen-dokumen yang diperlukan dalam rangka PUT V, termasuk namun tidak
terbatas pada dokumen-dokumen sehubungan dengan pernyataan pendaftaran PUT V untuk
diajukan kepada Otoritas Jasa Keuangan;
f. Mendaftarkan saham-saham Perseroan dalam penitipan kolektif sesuai dengan ketentuan-ketentuan
Kustodian Sentral Efek Indonesia (KSEI);
g. Mencatat seluruh saham Perseroan yang merupakan saham yang telah dikeluarkan dan disetor
penuh pada PT Bursa Efek Indonesia (BEI); dan
h. Melakukan segala tindakan yang diperlukan dan/atau disyaratkan sehubungan dengan PUT V
termasuk yang disyaratkan berdasarkan peraturan perundang-undangan yang berlaku.
The meeting unanimously approved:
1. Approving and ratifying the issuance of shares in the portfolio through a Limited Public Offering (LPO V)
to the Shareholders with Preemptive Rights (HMETD) with a maximum total of 5,000,000,000 (five billion)
shares.
2. Approving and granting authority, with the right of substitution, either in part or in full, to the Board of
Directors of the Company to carry out all actions related to the implementation of LPO V, including but
not limited to:
a. Determining the certainty of the number of shares issued in the context of LPO V;
b. Determining the exercise price of HMETD in the context of LPO V;
c. Establishing the allocation of the use of funds from the proceeds of LPO V;
d. Determining the certainty of the LPO V implementation schedule;
e. Signing the necessary documents in the context of LPO V, including but not limited to documents
related to the registration statement of LPO V to be submitted to the Financial Services Authority;
f. Registering the Company's shares in collective custody in accordance with the provisions of the
Indonesian Central Securities Depository (KSEI);
g. Recording all of the Company's shares that have been issued and fully paid up on the Indonesia Stock
Exchange (BEI); and
h. Performing all necessary actions and/or required in connection with LPO V, including those required
by applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 311
Page 314
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Persetujuan Peningkatan Modal Ditempatkan dan Disetor Perseroan dalam Rangka PUT V.
Meeting Agenda Approval of Increase in Issued and Paid-up Capital of the Company in the Context of PUT V.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat :
Kedua 1. Menyetujui peningkatan modal ditempatkan dan disetor Perseroan sesuai dengan pelaksanaan PUT V;
Decision on the Second Meeting dan
Agenda 2. Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan hak substitusi untuk
melaksanakan segala tindakan yang diperlukan berkaitan dengan peningkatan modal ditempatkan dan
disetor Perseroan sesuai dengan pelaksanaan PUT V, termasuk tetapi tidak terbatas untuk, membuat
atau meminta dibuatkan segala akta-akta, surat-surat, maupun dokumen-dokumen yang diperlukan,
hadir di hadapan pihak/pejabat yang berwenang termasuk Notaris, mengajukan permohonan kepada
pihak/pejabat yang berwenang untuk memperoleh persetujuan atau melaporkan hal tersebut kepada
pihak/pejabat yang berwenang serta mendaftarkannya dalam daftar Perusahaan sebagaimana
dimaksud dalam peraturan perundangan yang berlaku.
The meeting unanimously approved:
1. Approving the increase of the Company's issued and paid-up capital in accordance with the
implementation of LPO V; and
2. Granting authority and power to the Company's Board of Commissioners with the right of substitution
to carry out all necessary actions related to the increase of the Company's issued and paid-up capital in
accordance with the implementation of LPO V, including but not limited to, creating or requesting the
creation of all deeds, letters, and documents required, appearing before the authorized party/official,
including a Notary, submitting applications to the authorized party/official to obtain approvals or report
the matter to the authorized party/official, and registering it in the Company's registry as referred to in
the applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Mata Acara Rapat Ketiga
Third Meeting Agenda
Mata Acara Persetujuan atas Rencana Perseroan Melakukan Penawaran Umum Terbatas (PUT) VI dengan Hak
Meeting Agenda Memesan Efek Terlebih Dahulu (HMETD) kepada Pemegang Saham Perseroan.
Approval of the Company's Plan to Conduct a Limited Public Offering (LPO) VI with Preemptive Rights
(HMETD) to the Company's Shareholders.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Agree Disagree Abstain
Voting Results
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
312 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 315
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat :
Ketiga 1. Menyetujui dan mengesahkan pengeluaran saham dalam simpanan melalui Penawaran Umum Terbatas
Decision on the Third Meeting (PUT VI) kepada para Pemegang Saham dengan Hak Memesan Efek Terlebih Dahulu (HMETD) dengan
Agenda jumlah sebanyak-banyaknya sebesar 5.000.000.000 (lima miliar) lembar saham.
2. Menyetujui dan memberikan kuasa dengan hak substitusi, baik sebagian maupun seluruhnya, kepada
Direksi Perseroan untuk melaksanakan segala tindakan sehubungan dengan pelaksanaan PUT VI,
termasuk namun tidak terbatas pada :
a. Menentukan kepastian jumlah saham yang dikeluarkan dalam rangka PUT VI;
b. Menentukan harga pelaksanaan HMETD dalam rangka PUT VI;
c. Menetapkan alokasi penggunaan atas dana hasil dari PUT VI;
d. Menentukan kepastian jadwal pelaksanaan PUT VI;
e. Menandatangani dokumen-dokumen yang diperlukan dalam rangka PUT VI, termasuk namun tidak
terbatas pada dokumen-dokumen sehubungan dengan pernyataan pendaftaran PUT VI untuk
diajukan kepada Otoritas Jasa Keuangan;
f. Mendaftarkan saham-saham Perseroan dalam penitipan kolektif sesuai dengan ketentuan-ketentuan
Kustodian Sentral Efek Indonesia (KSEI);
g. Mencatat seluruh saham Perseroan yang merupakan saham yang telah dikeluarkan dan disetor
penuh pada PT Bursa Efek Indonesia (BEI); dan
h. Melakukan segala tindakan yang diperlukan dan/atau disyaratkan sehubungan dengan PUT VI
termasuk yang disyaratkan berdasarkan peraturan perundang-undangan yang berlaku.
The meeting unanimously approved:
1. Approving and ratifying the issuance of shares in the portfolio through a Limited Public Offering (LPO VI)
to the Shareholders with Preemptive Rights (HMETD) with a maximum total of 5,000,000,000 (five billion)
shares.
2. Approving and granting authority, with the right of substitution, either in part or in full, to the Board of
Directors of the Company to carry out all actions related to the implementation of LPO VI, including but
not limited to:
a. Determining the certainty of the number of shares issued in the context of LPO VI;
b. Determining the exercise price of HMETD in the context of LPO VI;
c. Establishing the allocation of the use of funds from the proceeds of LPO VI;
d. Determining the certainty of the LPO VI implementation schedule;
e. Signing the necessary documents in the context of LPO VI, including but not limited to documents
related to the registration statement of LPO VI to be submitted to the Financial Services Authority;
f. Registering the Company's shares in collective custody in accordance with the provisions of the
Indonesian Central Securities Depository (KSEI);
g. Recording all of the Company's shares that have been issued and fully paid up on the Indonesia Stock
Exchange (BEI); and
h. Performing all necessary actions and/or required in connection with LPO VI, including those required
by applicable laws and regulations.
Realisasi Sudah Terealisasi
Realization Already Accomplished
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Mata Acara Persetujuan Peningkatan Modal Ditempatkan dan Disetor Perseroan dalam Rangka PUT VI.
Meeting Agenda Approval of the Increase of the Company's Issued and Paid-up Capital in the Context of LPO VI.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 313
Page 316
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat:
Keempat 1. Menyetujui peningkatan modal ditempatkan dan disetor Perseroan sesuai dengan pelaksanaan PUT VI;
Decision on the Fourth Meeting dan
Agenda 2. Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan hak substitusi untuk
melaksanakan segala tindakan yang diperlukan berkaitan dengan peningkatan modal ditempatkan dan
disetor Perseroan sesuai dengan pelaksanaan PUT VI, termasuk tetapi tidak terbatas untuk, membuat
atau meminta dibuatkan segala akta-akta, surat-surat, maupun dokumen-dokumen yang diperlukan,
hadir di hadapan pihak/pejabat yang berwenang termasuk Notaris, mengajukan permohonan kepada
pihak/pejabat yang berwenang untuk memperoleh persetujuan atau melaporkan hal tersebut kepada
pihak/pejabat yang berwenang serta mendaftarkannya dalam daftar Perusahaan sebagaimana
dimaksud dalam peraturan perundangan yang berlaku.
The meeting unanimously approved:
1. Approving the increase of the Company's issued and paid-up capital in accordance with the
implementation of LPO VI; and
2. Granting authority and power to the Company's Board of Commissioners with the right of substitution
to carry out all necessary actions related to the increase of the Company's issued and paid-up capital in
accordance with the implementation of LPO VI, including but not limited to, creating or requesting the
creation of all deeds, letters, and documents required, appearing before the authorized party/official,
including a Notary, submitting applications to the authorized party/official to obtain approvals or report
the matter to the authorized party/official, and registering it in the Company's registry as referred to in
the applicable laws and regulations.
Realisasi Sudah Terealisasi
Realization Already Accomplished
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Mata Acara Perubahan Susunan Pengurus Perseroan
Meeting Agenda Changes in the Composition of the Company's Management
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
314 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 317
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat:
Kelima 1. Mengangkat Bapak Pramoda Dei Sudarmo sebagai Komisaris Independen yang akan berlaku efektif
Decision on the Fifth Meeting setelah mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan
Agenda (fit and proper test) dan memenuhi peraturan perundang-undangan yang berlaku, dengan periode
masa jabatan 3 (tiga) tahun sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan
(RUPS-Tahunan) yang akan diselenggarakan pada tahun 2024 dan dengan memperhatikan peraturan
perundang-undangan di bidang Pasar Modal, namun demikian dengan tidak mengurangi hak Rapat
Umum Pemegang Saham Perseroan untuk memberhentikannya sewaktu-waktu sebelum masa
jabatannya berakhir.
2. Mengangkat Bapak Hartono Budiharjo sebagai Direktur Operasi yang akan berlaku efektif setelah
mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and
proper test) dan memenuhi peraturan perundang-undangan yang berlaku, dengan periode masa jabatan
5 (lima) tahun sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan (RUPS-Tahunan)
yang akan diselenggarakan pada tahun 2026 dan dengan memperhatikan peraturan perundang-
undangan di bidang Pasar Modal, namun demikian dengan tidak mengurangi hak Rapat Umum
Pemegang Saham Perseroan untuk memberhentikannya sewaktu-waktu sebelum masa jabatannya
berakhir.
Dewan Komisaris
Komisaris Utama Suprihadi
Komisaris Tjandra Mindharta Gozali
Komisaris Independen Pamitra Wineka*
Komisaris Independen Pramoda Dei Sudarmo*
Direksi
Direktur Utama Tjandra Gunawan
Direktur Kepatuhan & SDM Hardono Budi Prasetya
Direktur Sistem Teknologi Informasi Chen Jun*
Direktur Bisnis Aditya Wahyu Windarwo*
Direktur Bisnis Hartono Budiharjo*
*) Pengangkatan anggota Dewan Komisaris dan Direksi tersebut berlaku efektif setelah mendapatkan persetujuan dari
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test) dan telah memenuhi seluruh
ketentuan perundang-undangan yang berlaku di Indonesia.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 315
Page 318
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
The meeting unanimously approved the following:
1. Appointing Mr. Pramoda Dei Sudarmo as an Independent Commissioner, effective upon obtaining
approval from the Financial Services Authority for the assessment of ability and propriety (fit and proper
test), and complying with the prevailing laws and regulations, with a term of 3 (three) years until the
closing of the Annual General Meeting of Shareholders (AGMS) to be held in 2024, and considering the
prevailing laws and regulations in the Capital Market, however, without prejudice to the right of the
Company's General Meeting of Shareholders to dismiss him at any time before the end of his term.
2. Appointing Mr. Hartono Budiharjo as the Director of Operations, effective upon obtaining approval from
the Financial Services Authority for the assessment of ability and propriety (fit and proper test), and
complying with the prevailing laws and regulations, with a term of 5 (five) years until the closing of the
Annual General Meeting of Shareholders (AGMS) to be held in 2026, and considering the prevailing laws
and regulations in the Capital Market, however, without prejudice to the right of the Company's General
Meeting of Shareholders to dismiss him at any time before the end of his term.
Accordingly, the composition of the Board of Commissioners and Directors of the Company is as follows:
Board of Commissioners
President Commissioner Suprihadi
Commissioner Tjandra Mindharta Gozali
Independent Commissioner Pamitra Wineka*
Independent Commissioner Pramoda Dei Sudarmo*
Board of Directors
President Director Tjandra Gunawan
Director of Compliance & HR Hardono Budi Prasetya
Director of Information Technology Systems Chen Jun*
Director of Business Aditya Wahyu Windarwo*
Director of Business Hartono Budiharjo*
*) The appointment of the members of the Board of Commissioners and Directors is effective upon obtaining approval
from the Financial Services Authority for the assessment of fit and proper test and having fulfilled all applicable laws
and regulations in Indonesia.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Mata Acara Rapat Keenam
Sixth Meeting Agenda
Mata Acara Persetujuan Atas Perubahan Anggaran Dasar Perseroan untuk disesuaikan dengan POJK No. 15/POJK.04/2020
Meeting Agenda tentang Rencana Penyelenggara Rapat Umum Pemegang Saham.
Approval of Amendments to the Company's Articles of Association to comply with POJK No. 15/POJK.04/2020
concerning Plans to Organize a General Meeting of Shareholders.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
316 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 319
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Keputusan Mata Acara Rapat Rapat menyetujui secara bulat :
Keenam 1. Perubahan ketentuan Anggaran Dasar Perseroan yang mencakup :
Decision on the Sixth Meeting a. Menambah ayat pada Pasal 10 tentang Pemindahan Hak atas saham yaitu larangan mengalihkan
Agenda kepemilikan saham bagi Pemegang Saham yang mengajukan untuk diselenggarakannya RUPS;
b. Mengubah ayat 3 dan ayat 7 dan menambah ayat 8, 9, dan ayat 10 pada pasal 11 tentang Rapat
Umum Pemegang Saham;
c. Menambah Pasal 11A dalam Anggaran Dasar tentang Rapat Umum Pemegang Saham Elektronik;
d. Mengubah dan menyatakan kembali seluruh ayat dalam Pasal 12 dari sebelumnya Pasal 12 tentang
Tempat dan Pemanggilan Rapat Umum Pemegang Saham menjadi Pasal 12 tentang Tempat,
Pemberitahuan, Pengumuman, Pemanggilan, Pimpinan, Tata Tertib dan Media Pengumuman Rapat
Umum Pemegang Saham; dan
e. Mengubah dan menyatakan kembali seluruh ayat dalam Pasal 13 dari sebelumnya mengatur tentang
Kuorum, Hak Suara dan Keputusan menjadi Pasal 13 tentang Kuorum, Hak Suara, Keputusan dan
Risalah Rapat.
2. Pemberian kuasa kepada Direksi Perseroan, dengan hak substitusi, untuk menyatakan kembali dalam
suatu Akta Notaris atas keputusan tersebut di atas dan selanjutnya untuk mengurus perolehan
persetujuan atas perubahan Anggaran Dasar Perseroan tersebut dari Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia, dan untuk maksud tersebut melakukan pengubahan dan/atau
penambahan dalam bentuk bagaimanapun yang diperlukan dan atau disyaratkan oleh Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia agar dapat disetujui perubahan Anggaran Dasar yang
dimaksud untuk keperluan tersebut melakukan segala sesuatu yang disyaratkan oleh ketentuan hukum
dan peraturan perundang-undangan yang berlaku tanpa satupun yang dikecualikan.
The meeting unanimously approved:
1. Amendments to the Company's Articles of Association, which include:
a. Adding a clause to Article 10 regarding the Transfer of Share Rights, namely the prohibition of
transferring share ownership for Shareholders who request the holding of a GMS;
b. Amending clauses 3 and 7 and adding clauses 8, 9, and 10 to Article 11 concerning the General
Meeting of Shareholders;
c. Adding Article 11A to the Articles of Association regarding Electronic General Meetings of
Shareholders;
d. Amending and restating all clauses in Article 12 from the previous Article 12 concerning the
Venue and Summoning of the General Meeting of Shareholders to Article 12 regarding the Venue,
Notification, Announcement, Summoning, Chairmanship, Order, and Announcement Media of the
General Meeting of Shareholders; and
e. Amending and restating all clauses in Article 13 from the previous regulations on Quorum, Voting
Rights, and Decisions to Article 13 concerning Quorum, Voting Rights, Decisions, and Meeting
Minutes.
2. Granting power of attorney to the Company's Board of Directors, with the right of substitution, to
restate in a Notarial Deed the decisions mentioned above and subsequently to obtain approval for the
amendments to the Company's Articles of Association from the Minister of Law and Human Rights of the
Republic of Indonesia, and for this purpose to make any changes and/or additions in any form required
and/or stipulated by the Minister of Law and Human Rights of the Republic of Indonesia in order to
approve the aforementioned amendments to the Articles of Association, and to carry out all required
actions according to the applicable legal provisions and regulations without any exceptions.
Realisasi Sudah direalisasikan
Realization Already Accomplished
Mata Acara Rapat Ketujuh
Seventh Meeting Agenda
Mata Acara Informasi tentang Rencana Aksi Keuangan Berkelanjutan (RAKB) Perseroan Tahun 2021 sesuai POJK No. 51/
Meeting Agenda POJK.03/2017.
Information about the Company's 2021 Sustainable Finance Action Plan (RAKB) according to POJK No. 51/
POJK.03/2017.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
100% dari seluruh pemegang 0 atau 0% 0 atau 0%
saham yang hadir dalam Rapat
100% of all shareholders present
at the Meeting
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 317
Page 320
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keputusan Mata Acara Rapat Penyampaian Informasi tentang Rencana Aksi Keuangan Berkelanjutan (RAKB) Perseroan Tahun 2021 sesuai
Ketujuh POJK No. 51/POJK.03/2017.
Decision on the Seventh Meeting Submission of Information on the Company's 2021 Sustainable Finance Action Plan (RAKB) in accordance
Agenda with POJK No. 51/POJK.03/2017.
Realisasi Sudah direalisasikan
Realization Already Accomplished
RUPS Luar Biasa tanggal 20 September 2021
EGMS on September 20, 2021
Tanggal 20 September 2021
Date September 20, 2021
Waktu Pukul 16.00 WIB s.d. 16.08 WIB
Time 16.00 to 16.08
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 73,47% atau 5.506.952.258
Quorum suara dari total 7.494.519.643 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara yang
sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 73.47% or
5,506,952,258 votes out of a total of 7,494,519,643 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris* yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Tjandra Mindharta Gozali
3. Pamitra Wineka
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Tjandra Mindharta Gozali
3. Pamitra Wineka
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Hartono Budiharjo**
3. Aditya Wahyu Windarwo***
Members of the Board of Commissioners who attended the meeting were:
1. Tjandra Gunawan
2. Hartono Budiharjo**
3. Aditya Wahyu Windarwo***
Pihak Independen untuk PT Ficomindo Buana Registrar
Melakukan Perhitungan
Kuorum dan Pemungutan Suara
keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders
asking questions and/or opinions In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
and/or opinions related to the Meeting agenda being discussed.
318 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 321
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain maupun yang tidak setuju.
on the Meeting
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
*) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
**) Pengangkatan Sdr. Hartono Budiharjo tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
***) Plt. Direktur Kepatuhan sesuai dengan Surat Keputusan Direksi No. SKEP/043/SET/BNC/VII/2021 tanggal 1 Juli 2021.
*) The presence of members of the Board of Commissioners also represents the presence of the Committee, in which the members of the Board of Commissioners
also serve as members of the Committee.
**) The appointment of Mr. Hartono Budiharjo shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper
test and upon meeting all applicable legal requirements in Indonesia.
***) The Acting Director of Compliance, in accordance with the Board of Directors' Decision Letter No. SKEP/043/SET/BNC/VII/2021 dated July 1, 2021.
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan atas pengambilalihan Perseroan oleh PT Akulaku Silvrr Indonesia (“Pengambilalihan”)
Meeting Agenda Rancangan dan Konsep Akta Pengambilalihan.
Approval of the takeover of the Company by PT Akulaku Silvrr Indonesia (“Acquisition”) Draft and Concept
of Deed of Acquisition.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara -
Voting Results
Keputusan Mata Acara Rapat Untuk mata Acara ke-1 (kesatu) Rapat tidak memenuhi kuorum ¾ bagian dari jumlah pemegang saham
Pertama yang hadir sehingga Mata Acara ke-1 (Kesatu) Rapat tidak dapat dilaksanakan, dan akan diagendakan
Decision on the First Meeting untuk mengadakan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) ke-2 (Kedua) yang akan
Agenda diselenggarakan sesuai ketentuan POJK Nomor 15/POJK-04/2020.
For Agenda Item 1 (first), the Meeting did not meet the quorum of ¾ of the total number of attending
shareholders, so Agenda Item 1 (First) of the Meeting could not be carried out. It is planned to hold a
Second Extraordinary General Meeting of Shareholders (EGMS) in accordance with the provisions of POJK
Number 15/POJK.04/2020.
Realisasi Pemegang Saham, melalui RUPS menerima jadwal RUPSLB ke-2 terkait dengan mata Acara Rapat ke-1
Realization yang dilaksanakan kembali pada tanggal 8 Oktober 2021.
Shareholders, through the GMS, receive the schedule for the 2nd EGMS related to the agenda for the 1st
Meeting which was held again on October 8, 2021.
Mata Acara Rapat Kedua
Second Meeting Agenda
Mata Acara Perubahan Modal Dasar Perseroan
Meeting Agenda Changes in the Authorized Capital of the Company
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
5.470.539.258 atau 93,94% 35.861.400 atau 0,65% 551.600 atau 0,01%
5,470,539,258 or 93.94% 35,861,400 or 0.65% 551,600 or 0.01%
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 319
Page 322
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keputusan Mata Acara Rapat Menyetujui :
Kedua 1. Peningkatan modal dasar Perseroan dari Rp. 1.500.000.000.000,00 (satu triliun lima ratus miliar Rupiah)
Decision on the Second Meeting menjadi Rp. 3.000.000.000.000,00 (tiga triliun Rupiah) yang akan dilaksanakan setelah PMHMETD V
Agenda Perseroan.
2. Dengan peningkatan modal dasar maka berubah ketentuan Pasal 4 ayat 1 Anggaran Dasar Perseroan
yang selanjutnya berbunyi sebagai berikut MODAL Pasal 4 a. Modal dasar Perseroan ini berjumlah
Rp. 3.000.000.000.000,00 (tiga triliun Rupiah) terbagi atas 30.000.000.000 (tiga puluh miliar) saham,
masing-masing saham bernilai nominal sebesar Rp. 100,00 (seratus Rupiah).
3. Menyetujui pemberian kuasa dan wewenang kepada Dewan Komisaris Perseroan dengan hak substitusi,
untuk melakukan setiap dan seluruh tindakan sehubungan dengan hal-hal yang berkaitan dengan
Peningkatan Modal Dasar Perseroan dengan memperhatikan peraturan perundang-undangan yang
berlaku.
Approved:
1. Increasing the Company's authorized capital from IDR 1,500,000,000,000.00 (one trillion five hundred
billion Rupiah) to IDR 3,000,000,000,000.00 (three trillion Rupiah), which will be implemented after the
Company's PMHMETD V.
2. With the increase in authorized capital, the provisions of Article 4 paragraph 1 of the Company's Articles
of Association are amended and will read as follows: CAPITAL Article 4 a. The authorized capital of the
Company amounts to IDR 3,000,000,000,000.00 (three trillion Rupiah) divided into 30,000,000,000 (thirty
billion) shares, each share with a nominal value of IDR 100.00 (one hundred Rupiah).
3. Approving the granting of authority and power to the Company's Board of Commissioners, with the
right of substitution, to take any and all actions in connection with matters related to the Increase in the
Company's Authorized Capital, in accordance with applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already accomplished
RUPS Luar Biasa tanggal 8 Oktober 2021
EGMS on October 8, 2021
Tanggal 8 Oktober 2021
Date October 8, 2021
Waktu Pukul 15.30 WIB s.d. 16.00 WIB
Time 15.30 to 16.00
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Location Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 79,66% atau 5.970.308.959
Quorum suara dari total 7.494.519.643 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 79.66% or
5,970,308,959 votes out of a total of 7,494,519,643 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead the
Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris** yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Tjandra Mindharta Gozali
3. Pamitra Wineka
4. Pramoda Dei Sudarmo*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Tjandra Mindharta Gozali
3. Pamitra Wineka
4. Pramoda Dei Sudarmo*
320 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 323
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Hartono Budiharjo***
3. Chen Jun***
4. Aditya Wahyu Windarwo****
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Hartono Budiharjo***
3. Chen Jun***
4. Aditya Wahyu Windarwo****
Pihak Independen untuk PT Ficomindo Buana Registrar
Melakukan Perhitungan
Kuorum dan Pemungutan Suara
Keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
asking questions and/or opinions and/or opinions related to the Meeting agenda being discussed.
Mekanisme Pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
Keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain, maupun yang tidak setuju.
on the Meeting All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is not
reached, then voting will be conducted by counting the number of shares that agree, abstain, or disagree.
*) Pengangkatan Sdr. Pramoda Dei Sudarmo tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
**) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
***) Pengangkatan Sdr. Chen Jun dan Sdr. Hartono Budiharjo tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian
kemampuan dan kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
****) Plt. Direktur Kepatuhan sesuai dengan Surat Keputusan Direksi No. SKEP/043/SET/BNC/VII/2021 tanggal 1 Juli 2021.
*) The appointment of Mr. Pramoda Dei Sudarmo shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and
proper test and upon meeting all applicable legal requirements in Indonesia.
**) The presence of members of the Board of Commissioners also represents the presence of the Committee, in which the members of the Board of Commissioners
also serve as members of the Committee.
***) The appointments of Mr. Chen Jun and Mr. Hartono Budiharjo shall become effective upon receiving approval from the Financial Services Authority for the
assessment of fit and proper test and upon meeting all applicable legal requirements in Indonesia.
****) The Acting Director of Compliance, in accordance with the Board of Directors' Decision Letter No. SKEP/043/SET/BNC/VII/2021 dated July 1, 2021.
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Persetujuan atas pengambilalihan Perseroan oleh PT Akulaku Silvrr Indonesia (“Pengambilalihan”)
Meeting Agenda Rancangan dan Konsep Akta Pengambilalihan.
Approval of the Company's acquisition by PT Akulaku Silvrr Indonesia ("Acquisition") and the Draft and
Concept of the Acquisition Deed.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
5.969.869.159 atau 99,9926% 17.000 atau 0,00028% 422.800 atau 0,00712%
5,969,869,159 or 99.9926% 17,000 or 0.00028% 422,800 or 0.00712%
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 321
Page 324
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keputusan Mata Acara Rapat 1. Menyetujui Pengambilalihan Perseroan oleh PT Akulaku Silvrr Indonesia (“Pengambilalihan”);
Pertama 2. Menyetujui Rancangan Pengambilalihan;
Decision on the First Meeting 3. Menyetujui Konsep Akta Pengambilalihan; dan
Agenda 4. Menyetujui pemberian kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi,
untuk melakukan setiap dan seluruh tindakan sehubungan dengan hal-hal yang berkaitan dengan
Pengambilalihan dengan memperhatikan peraturan perundang-undangan yang berlaku.
1. Approving the Acquisition of the Company by PT Akulaku Silvrr Indonesia ("Acquisition");
2. Approving the Draft of the Acquisition;
3. Approving the Concept of the Acquisition Deed; and
4. Approving the granting of authority and power to the Company's Board of Directors, with the right
of substitution, to take any and all actions in connection with matters related to the Acquisition, in
accordance with applicable laws and regulations.
Realisasi Sudah direalisasikan
Realization Already accomplished
RUPS Luar Biasa tanggal 29 Desember 2021
EGMS on December 29, 2021
Tanggal 29 Desember 2021
Date December 29, 2021
Waktu Pukul 15.23 WIB s.d. 15.39 WIB
Time 15.23 to 15.39
Lokasi Kantor Pusat Bank Neo Commerce, Treasury Tower, Lantai 60, District 8, SCBD Jl. Jendral Sudirman,
Jakarta
Neo Commerce Bank Head Office, Treasury Tower, 60th Floor, District 8, SCBD Jl. Jendral Sudirman, Jakarta
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah 79,66% atau 5.970.308.959
Quorum suara dari total 7.494.519.643 lembar saham yang telah dikeluarkan oleh Perseroan dengan hak suara
yang sah.
The meeting was attended by the Shareholders and the Proxy of Shareholders with a total of 79.66% or
5,970,308,959 votes out of a total of 7,494,519,643 shares issued by the Company with valid voting rights.
Pimpinan Rapat Suprihadi selaku Komisaris Utama/Independen telah ditunjuk untuk memimpin Rapat.
Meeting Leader Suprihadi as the President Commissioner and Independent Commissioner has been appointed to lead
the Meeting.
Kehadiran Dewan Komisaris Anggota Dewan Komisaris** yang hadir, terdiri dari:
Attendance of the Board of 1. Suprihadi
Commissioners 2. Tjandra Mindharta Gozali
3. Pamitra Wineka
4. Pramoda Dei Sudarmo*
Members of the Board of Commissioners who attended the meeting were:
1. Suprihadi
2. Tjandra Mindharta Gozali
3. Pamitra Wineka
4. Pramoda Dei Sudarmo*
Kehadiran Direksi Seluruh anggota Direksi yang hadir, terdiri dari:
Attendance of the Directors 1. Tjandra Gunawan
2. Chen Jun***
3. Aditya Wahyu Windarwo
Members of the Board of Directors who attended the meeting were:
1. Tjandra Gunawan
2. Chen Jun***
3. Aditya Wahyu Windarwo
Pihak Independen untuk PT Ficomindo Buana Registrar
Melakukan Perhitungan
Kuorum dan Pemungutan Suara
Keputusan Rapat
Independent Party to calculate
the quorum and votes on
decisions of the Meeting
322 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 325
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Mekanisme Pemegang Saham Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya diberikan kesempatan untuk
yang Mengajukan Pertanyaan mengajukan pertanyaan dan/atau pendapat yang berhubungan dengan mata acara Rapat yang
dan/atau Pendapat dibicarakan.
Mechanism of shareholders In each Meeting agenda, shareholders and/or their proxies are given the opportunity to ask questions
asking questions and/or opinions and/or opinions related to the Meeting agenda being discussed.
Mekanisme Pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat. Apabila musyawarah
Keputusan Rapat mufakat tidak tercapai, maka dilakukan pemungutan suara dengan cara menghitung jumlah saham yang
Mechanism of decision making setuju, abstain maupun yang tidak setuju.
on the Meeting
Pengambilan keputusan Rapat disetujui oleh lebih dari ½ (satu per dua) bagian dari jumlah seluruh
saham dengan hak suara yang hadir dalam Rapat.
All decisions are made by way of deliberation for consensus. If deliberation to reach consensus is
not reached, then voting will be conducted by counting the number of shares that agree, abstain, or
disagree.
The decision-making at the Meeting is approved by more than ½ (one-half) of the total shares with voting
rights present at the Meeting.
*) Pengangkatan Sdr. Pramoda Dei Sudarmo tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
**) Kehadiran anggota Dewan Komisaris juga mewakili kehadiran Komite dimana anggota Dewan Komisaris juga merupakan anggota Komite.
***) Pengangkatan Sdr. Chen Jun tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas Penilaian kemampuan dan kepatutan (fit
and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
*) The appointment of Mr. Pramoda Dei Sudarmo shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and
proper test and upon meeting all applicable legal requirements in Indonesia.
**) The presence of members of the Board of Commissioners also represents the presence of the Committee, in which the members of the Board of Commissioners
also serve as members of the Committee.
***) The appointment of Mr. Chen Jun shall become effective upon receiving approval from the Financial Services Authority for the assessment of fit and proper test and
upon meeting all applicable legal requirements in Indonesia.
Mata Acara Rapat Pertama
First Meeting Agenda
Mata Acara Perubahan Susunan Pengurus Perseroan.
Meeting Agenda Changes in the Composition of the Company's Management.
Jumlah Pemegang Saham yang -
Mengajukan Pertanyaan dan/
atau Memberikan Pendapat
Number of Shareholders who
ask questions and/or provide
opinions
Hasil Pemungutan Suara
Setuju Tidak Setuju Abstain
Voting Results
Agree Disagree Abstain
5.562.513.102 atau 98,14% 104.307.011 atau 1,82% 2.445.800 atau 0,04%
5,562,513,102 or 98.14% 104,307,011 or 1.82% 2,445,800 or 0.04%
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 323
Page 326
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Keputusan Mata Acara Rapat 1. Menyetujui pengangkatan Sdr Ricko Irwanto untuk menjadi Direktur Kepatuhan Perseroan sebagai
Pertama pengganti Almarhum Hardono Budi Prasetya, yang akan berlaku efektif setelah mendapat persetujuan
Decision on the First Meeting dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test) dan
Agenda memenuhi peraturan perundang-undangan yang berlaku, dengan periode masa jabatan 3 (tiga)
tahun sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan (RUPS-Tahunan) yang akan
diselenggarakan pada tahun 2024 dan dengan memperhatikan peraturan perundang-undangan di
bidang Pasar Modal, namun demikian dengan tidak mengurangi hak Rapat Umum Pemegang Saham
Perseroan untuk memberhentikannya sewaktu-waktu sebelum masa jabatannya berakhir.
2. Membatalkan pengangkatan Sdr. Hartono Budiharjo, sebagai Direktur Perseroan yang telah diusulkan
pengangkatannya berdasarkan hasil keputusan Rapat Umum Pemegang Saham Luar Biasa Perseroan
pada tanggal 28 Mei 2021, dalam kaitan perubahan struktur organisasi.
3. Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi Perseroan untuk melakukan
segala tindakan yang berhubungan dengan keputusan Rapat ini, termasuk namun tidak terbatas untuk
menghadap pihak berwenang, mengadakan pembicaraan, memberi dan/atau meminta keterangan,
mengajukan permohonan pemberitahuan atas perubahan susunan Dewan Komisaris Perseroan kepada
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia maupun instansi berwenang terkait lainnya,
membuat atau serta menandatangani akta-akta dan surat-surat maupun dokumen-dokumen lainnya
yang diperlukan atau dianggap perlu, hadir di hadapan Notaris untuk dibuatkan dan menandatangani
akta pernyataan keputusan Rapat Perseroan dan melaksanakan hal-hal lain yang harus dan/atau dapat
dijalankan untuk dapat terealisasi/terwujudnya keputusan Rapat.
1. Approving the appointment of Mr. Ricko Irwanto as the Company's Compliance Director, replacing the
late Hardono Budi Prasetya, which will take effect after obtaining approval from the Financial Services
Authority for the fit and proper test and compliance with applicable laws and regulations, with a term of
3 (three) years until the closing of the Annual General Meeting of Shareholders (AGM) to be held in 2024,
taking into account the applicable laws and regulations in the Capital Market sector, however, without
reducing the right of the Company's General Meeting of Shareholders to dismiss him at any time before
the end of his term.
2. Canceling the appointment of Mr. Hartono Budiharjo as a Director of the Company, which was proposed
based on the results of the decision of the Extraordinary General Meeting of Shareholders of the
Company on May 28, 2021, in connection with the organizational structure change.
3. Appointing and granting power of attorney with the right of substitution to the Company's Board
of Directors to take all actions related to the decisions of this Meeting, including but not limited to
appearing before authorities, conducting discussions, providing and/or requesting information,
submitting notifications of changes in the composition of the Company's Board of Commissioners to the
Minister of Law and Human Rights of the Republic of Indonesia and other related authorized agencies,
preparing or signing deeds, letters, and other necessary or deemed necessary documents, appearing
before a Notary to make and sign the deed of the Company's Meeting resolutions, and carrying out
other matters that should and/or can be executed for the realization/implementation of the Meeting's
decisions.
Realisasi Sudah direalisasikan
Realization Already accomplished
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ Perseroan yang The Board of Commissioners is a company organ
bertugas melakukan pengawasan terhadap kebijakan responsible for overseeing the management policies
pengurusan dan jalannya pengurusan Perseroan yang and operations of the company carried out by the
dilakukan oleh Direksi. Dewan Komisaris berwenang Board of Directors. The Board of Commissioners is
untuk memberikan nasihat kepada Direksi untuk authorized to provide advice to the Board of Directors
kepentingan Perseroan, sesuai dengan maksud dan for the benefit of the company, in accordance with the
tujuan Perseroan. company's purpose and objectives.
Struktur keanggotaan Dewan Komisaris Perseroan The membership structure of the Board of
terdiri dari Komisaris Utama, Komisaris Independen, Commissioners consists of the President Commissioner,
dan Komisaris. Dewan Komisaris merupakan sebuah Independent Commissioners, and Commissioners. The
majelis dan satu kesatuan, dimana setiap anggota Board of Commissioners is a council and a unit, where
Dewan Komisaris tidak dapat bertindak sendiri- each member of the Board of Commissioners cannot
sendiri dan karenanya diwajibkan untuk membuat act alone and is therefore required to make decisions
keputusan berdasarkan keputusan Dewan Komisaris. based on the decisions of the Board of Commissioners.
Pengangkatan anggota Dewan Komisaris dilakukan The appointment of members of the Board of
oleh RUPS berdasarkan rekomendasi Komite Nominasi Commissioners is made by the General Meeting of
dan Remunerasi. Shareholders based on the recommendation of the
Nomination and Remuneration Committee.
Piagam Dewan Komisaris
Board of Commissioners Charter
Board Manual memuat panduan pelaksanaan tugas, The Board Manual contains guidelines for carrying out
tanggung jawab dan wewenang Dewan Komisaris, the duties, responsibilities, and authority of the Board
disusun berdasarkan Anggaran Dasar Perseroan dan of Commissioners, based on the company’s Articles of
peraturan perundang-undangan yang berlaku serta Association and applicable laws and best practices. The
praktik-praktik terbaik. Piagam Dewan Komisaris (BOC Board of Commissioners Charter (BOC Charter) of the
Charter) Perseroan tertuang dalam Pedoman Umum company is contained in the General Guidelines and
dan Prosedur Kerja Pengawasan Dewan Komisaris. Working Procedures for the Supervision of the Board
of Commissioners.
Jumlah dan Komposisi Dewan Komisaris
Number and Composition of the Board of Commissioners
Pada tahun 2022, anggota Dewan Komisaris Perseroan In 2022, the number of members of the company’s
berjumlah 4 (empat) orang, dengan Komisaris Utama Board of Commissioners was 4 (four), with the
sebagai ketua kepengurusan. Perseroan memiliki President Commissioner serving as the chairman of the
3 (tiga) orang Komisaris Independen (termasuk management. The company has 3 (three) Independent
Komisaris Utama), sementara itu, 1 (satu) anggota Commissioners (including the President Commissioner),
komisaris lainnya berasal dari perwakilan pemegang while the other member of the commissioners comes
saham. Keseluruhan anggota Dewan Komisaris from shareholder representatives. All members of
merupakan para profesional dengan latar belakang the Board of Commissioners are professionals with
pendidikan, keahlian dan pengalaman yang berbeda. different educational backgrounds, expertise, and
Adapun komposisi Dewan Komisaris Perseroan per 31 experience. The composition of the company’s Board
Desember 2022 adalah sebagai berikut: of Commissioners as of December 31, 2022, is as
follows:
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
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Highlight Report Profile
Nama Jabatan Dasar Hukum Pengangkatan Periode Penugasan
Name Position Legal Basis for Appointment Term of Office
Suprihadi Komisaris Utama dan Akta Risalah Rapat Umum Para Pemegang Saham 2020 - 2023
Komisaris Independen Tahunan Perseroan No. 147 tanggal 30 Juni 2003 yang
dibuat di hadapan Ny. Puji Redjeki Irawati, SH, Notaris
President Commissioner di Jakarta.
and Independent
Commissioner Minutes of the Annual General Meeting of Shareholders
of the company No. 147 dated June 30, 2003, made
before Mrs. Puji Redjeki Irawati, SH, a Notary in Jakarta.
Tjandra Mindharta Gozali Komisaris Akta Risalah Rapat Umum Luar Biasa Para Pemegang 2020 - 2023
Saham Perseroan No. 72 Tanggal 21 Oktober 1998 yang
Commissioner dibuat di hadapan Ny. Pudji Redjeki Irawati, SH, Notaris
di Jakarta.
Minutes of the Extraordinary General Meeting of
Shareholders of the company No. 72 dated October
21, 1998, made before Mrs. Pudji Redjeki Irawati, SH, a
Notary in Jakarta.
Pamitra Wineka Komisaris Independen Akta Berita Acara Rapat Umum Pemegang Saham Luar 2020 - 2023
Biasa Perseroan No. 37 Tanggal 30 September 2020
Independent yang dibuat di hadapan Notaris Dr. Agung Iriantoro, SH,
Commissioner MH, di Jakarta.
Minutes of the Extraordinary General Meeting of
Shareholders of the company No. 37 dated September
30, 2020, made before Dr. Agung Iriantoro, SH, MH, a
Notary in Jakarta.
Pramoda Dei Sudarmo* Komisaris Independen Akta Berita Acara Rapat Umum Pemegang Saham 2021 - 2024
Luar Biasa Perseroan No. 37 Tanggal 28 Mei 2021 yang
Independent dibuat di hadapan Notaris Dr Agung Iriantoro, SH, MH,
Commissioner di Jakarta.
Minutes of the Extraordinary General Meeting of
Shareholders of the company No. 37 dated May 28,
2021, made before Dr. Agung Iriantoro, SH, MH, a
Notary in Jakarta.
* Telah mendapatkan persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan serta Akta Pengukuhan pada tanggal 01 September 2022
* Has obtained approval from the Financial Services Authority based on the fit and proper test as well as the Deed of the Inauguration on 01 September 2022
Komposisi Dewan Komisaris di atas telah memenuhi The composition of the Board of Commissioners
ketentuan Bank Indonesia tentang persyaratan jumlah above has complied with the provisions of Bank
anggota Komisaris Independen, paling kurang 50% dari Indonesia regarding the requirements for the
seluruh anggota Komisaris Perseroan, serta memenuhi number of Independent Commissioners, at least 50%
ketentuan OJK mengenai Komisaris Independen. of all members of the Company’s Commissioners,
Kedudukan masing masing anggota Dewan Komisaris, and has complied with the provision of Financial
termasuk Komisaris Utama adalah setara. Tugas Services Authority (OJK) regarding Independent
Komisaris Utama adalah mengkoordinasikan kegiatan Commissioners. The position of each member of the
Dewan Komisaris. Board of Commissioners, including the President
Commissioner are equal. The duty of the President
Commissioner is to coordinate the activities of the
Board of Commissioners.
Penetapan komposisi Dewan Komisaris dilakukan The composition of the Board of Commissioners is
dengan mempertimbangkan kebutuhan dan determined by considering the needs and complexity
kompleksitas Perseroan. Komposisi Dewan Komisaris of the Company. The composition of the Board
ditentukan berdasarkan pada keahlian, pengalaman of Commissioners is determined based on the
profesional, dan latar belakang masing-masing expertise, professional experience, and background
anggota untuk mendukung efektivitas pelaksanaan of each member to support carrying out the Board
tugas Dewan Komisaris, tanpa membedakan jenis of Commissioners’ duties effectively, regardless of
kelamin, suku, ras, dan agama. gender, ethnicity, race, and religion.
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Program Pengenalan Perseroan bagi Komisaris Baru
Company Introduction Program for New Commissioners
Perseroan telah memiliki kebijakan untuk mengadakan The Company has implemented a policy to provide an
program pengenalan mengenai Perseroan bagi introduction program for newly appointed members of
anggota Dewan Komisaris yang baru diangkat the Board of Commissioners with the aim of providing
dengan tujuan untuk memberikan pengetahuan knowledge and understanding of the Company and the
dan pemahaman tentang Perseroan dan lingkup scope of its work. This introduction program includes
pekerjaannya. Program pengenalan tersebut the profile, current condition, business performance,
mencakup profil, kondisi terkini, kinerja usaha, serta and other necessary matters related to the Company.
hal-hal lain mengenai Perseroan yang dianggap The introduction program for new Commissioners will
perlu. Program pengenalan Komisaris baru ini akan be carried out whenever there is a new membership
dilaksanakan setiap terdapat keanggotaan baru through a series of meetings and other information
melalui sejumlah rapat dan materi informasi lainnya. materials.
Landasan Hukum Pelaksanaan Tugas
Legal Basis for Duties Execution
Dewan Komisaris melaksanakan tugasnya dengan The Company’s Board of Commissioners perform their
mengacu kepada beberapa pedoman, antara lain duties by referring to several guidelines, including the
sebagai berikut: following:
1. Pedoman Umum dan Prosedur Kerja Pengawasan 1. General Guidelines and Working Procedures for the
Dewan Komisaris Board of Commissioners’ Supervision
2. Anggaran Dasar Perseroan 2. Company’s Articles of Association
3. Undang-Undang No. 40 tahun 2007 tentang 3. Law No. 40 of 2007 concerning Limited Liability
Perseroan Terbatas Companies
4. Peraturan Otoritas Jasa Keuangan No. 33/ 4. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 concerning the Board of Directors
Emiten atau Perusahaan Publik and Board of Commissioners of Issuers or Public
Companies
5. Peraturan Perbankan 5. Banking Regulations
6. Peraturan Bank Indonesia 6. Bank Indonesia Regulation
7. Peraturan Otoritas Jasa Keuangan (OJK) 7. Regulation of the Financial Services Authority (OJK)
8. Peraturan lainnya di bidang pasar modal dan 8. Other regulations in the fi eld of capital market and
perbankan banking
Independensi Dewan Komisaris
The Board of Commissioners’ Independence
Seluruh anggota Dewan Komisaris Perseroan tidak All members in the Company’s Board of Commissioners
saling memiliki hubungan keluarga sampai dengan do not have family relationships to the second degree
derajat kedua dengan sesama anggota Dewan with fellow members from the Board of Commissioners
Komisaris dan/atau Direksi, atau dengan pemegang and/ or Board of Directors, or with the controlling
saham pengendali. shareholder.
Komisaris Independen yang telah menjabat selama Independent Commissioners who have served for 2
2 (dua) periode masa jabatan berturut-turut dapat (two) consecutive terms may be reappointed in the
diangkat kembali pada periode selanjutnya sebagai following period as Independent Commissioners, as
Komisaris Independen, sepanjang Komisaris long as the Independent Commissioner declares his
Independen tersebut menyatakan independensinya independence at the GMS.
dalam RUPS.
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Kilas Laporan Profil
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Highlight Report Profile
Tugas dan Tanggung Jawab Dewan Komisaris
The Board of Commissioners’ Duties and Responsibilities
Secara umum, tugas utama Dewan Komisaris adalah In general, the Board of Commissioners’ main duty is
mengawasi pelaksanaan tugas dan tanggung jawab to oversee the execution of duties and responsibilities
Direksi, serta memantau efektivitas penerapan from the Board of Directors, as well as to monitor
GCG, penerapan manajemen risiko, dan penerapan the effectiveness of GCG implementation, risk
anti pencucian uang dan pencegahan pendanaan management implementation, and implementation
terorisme. Dewan Komisaris juga bertugas untuk of anti-money laundering and counter-terrorism
melakukan tindakan yang dianggap perlu dalam financing. The Board of Commissioners are also in
memastikan pengelolaan Perseroan telah dilaksanakan charge with taking necessary actions to ensure that
sesuai dengan prinsip kehati-hatian. the Company’s management has been conducted
according to the precautionary principle.
Dalam menjalankan fungsi pengawasan, Dewan In carrying out its supervisory function, the Board
Komisaris memiliki tugas untuk memberikan nasihat of Commissioners has the responsibility to provide
kepada Direksi, termasuk pengawasan terhadap advice to the Board of Directors, including oversight
pelaksanaan Rencana Jangka Panjang Perseroan, of the implementation of the Company’s Long-Term
Rencana Kerja Perseroan, dan Anggaran Tahunan Plan, the Company’s Work Plan, and the Company’s
Perseroan sesuai dengan ketentuan Anggaran Dasar, Annual Budget in accordance with the provisions of
Keputusan Rapat Umum Pemegang Saham (RUPS), the Articles of Association, the decisions of the General
serta peraturan perundang-undangan yang berlaku. Meeting of Shareholders (GMS), and the applicable
laws and regulations.
Tugas dan tanggung jawab Dewan Komisaris The Board of Commissioners’ duties and
dilaksanakan untuk kepentingan Perseroan, sesuai responsibilities are conducted for the benefit of the
dengan maksud dan tujuan Perseroan, dan sejalan Company, according to the target and objectives of the
dengan Undang-Undang Republik Indonesia No. 40 Company, and in line with the Law of the Republic of
tahun 2007 mengenai Perseroan Terbatas. Indonesia No. 40 of 2007 concerning Limited Liability
Companies.
Dalam melaksanakan tugasnya setiap anggota Dewan In conducting their duties each member of the Board
Komisaris wajib untuk: of Commissioners is obliged to:
1. Mematuhi Anggaran Dasar dan peraturan 1. Comply with the Articles of Association and
perundang-undangan serta prinsip-prinsip laws and regulations as well as the principles
profesionalisme, efisiensi, transparansi, of professionalism, efficiency, transparency,
kemandirian, akuntabilitas, pertanggungjawaban, independence, accountability, responsibility, as
serta kewajaran dan kesetaraan; well as fairness and equality;
2. Beritikad baik, penuh kehati-hatian dan 2. Has good intentions, full of prudence and
bertanggung jawab dalam menjalankan tugas responsibility in conducting supervisory duties and
pengawasan dan pemberian nasihat kepada providing advice to the Board of Directors for the
Direksi untuk kepentingan Perseroan dan sesuai benefit of the Company and according to the target
dengan maksud dan tujuan Perseroan. and objectives of the Company.
Dewan Komisaris dilarang ikut serta dalam The Board of Commissioners are prohibited from
pengambilan keputusan kegiatan operasional participating in making decisions on the Company’s
Perseroan kecuali untuk: operational activities except for:
1. Penyediaan dana kepada pihak terkait sebagaimana 1. Provision of funds to related parties as regulated in
diatur dalam ketentuan mengenai batas maksimum the stipulation concerning the maximum limit for
pemberian kredit bank umum; dan granting commercial bank credit; and
2. Hal-hal lain yang diatur dalam Anggaran Dasar 2. Other matters arranged in the Articles of Association
atau peraturan perundang-undangan. or laws and regulations.
Dewan Komisaris menentukan pembagian tugas antar The Board of Commissioners determines the
anggota melalui mekanisme internal. Pembagian delegation of tasks among members through an
tugas ini telah berjalan dengan efektif di tahun 2022 internal mechanism. This delegation of tasks has been
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
untuk membantu kinerja setiap anggota Dewan running effectively in 2021 to assist the performance
Komisaris dalam hal menjalankan tugas dan tanggung of each member from the Board of Commissioners in
jawabnya. carrying out their duties and responsibilities.
Wewenang Dewan Komisaris
The Board of Commissioners’ Authorities
Dalam menjalankan tugasnya, Dewan Komisaris In conducting their duties, the Board of Commissioners
memiliki wewenang untuk: have the authority to:
1. Memeriksa buku-buku, surat-surat, serta 1. Check books, letters, and other documents, check
dokumen-dokumen lainnya, memeriksa kas untuk cash for verification purposes and others, securities,
keperluan verifikasi dan lain-lain, surat berharga, and assets of the Company;
dan kekayaan Perseroan;
2. Memasuki pekarangan, gedung, dan kantor yang 2. Enter yards, buildings, and offices used by the
dipergunakan oleh Perseroan; Company;
3. Meminta penjelasan dari Direksi dan/atau 3. Request an explanation from the Board of Directors
pejabat lainnya mengenai segala persoalan yang and/or other officials regarding all issues related to
menyangkut pengelolaan Perseroan; the Company’s management;
4. Mengetahui segala kebijakan dan tindakan yang 4. Know all policies and actions that have been and
telah dan akan dijalankan oleh Direksi; will be conducted by the Board of Directors;
5. Meminta Direksi dan/atau pejabat lainnya di bawah 5. Request the Board of Directors and/or other officers
Direksi, dengan sepengetahuan Direksi, untuk under the Board of Directors, with the knowledge
menghadiri Rapat Dewan Komisaris; of the Board of Directors, to attend the Board of
Commissioners’ Meeting;
6. Memberhentikan sementara anggota Direksi 6. Temporarily dismiss members of the Board of
sesuai dengan ketentuan Anggaran Dasar; Directors according to the provisions of the Articles
of Association;
7. Membentuk Komite Audit, Komite Nominasi 7. Establish an Audit Committee, Nomination and
dan Remunerasi, Komite Pemantau Risiko dan Remuneration Committee, Risk Monitoring
komite-komite lain, jika dianggap perlu, dengan Committee, and other committees, if deemed
memperhatikan kemampuan Perseroan; necessary, taking into account the Company’s
capabilities;
8. Menggunakan tenaga ahli untuk hal tertentu dan 8. Utilize experts for certain matters and for a certain
dalam jangka waktu tertentu atas beban Perseroan, period of time at the expense of the Company, if
jika dianggap perlu; deemed necessary;
9. Melakukan tindakan pengurusan Perseroan dalam 9. Take actions to manage the Company under certain
keadaan tertentu untuk jangka waktu tertentu conditions for a certain period of time according to
sesuai dengan ketentuan Anggaran Dasar; the provisions of the Articles of Association;
10. Menyetujui pengangkatan dan pemberhentian 10. Approve the appointment and dismissal of the
Sekretaris Dewan Komisaris (jika diperlukan); Corporate Secretary and/or Head of the Internal
Supervisory Unit;
11. Melaksanakan kewenangan pengawasan lainnya 11. Conduct other supervisory authorities as long as
sepanjang tidak bertentangan dengan peraturan they do not conflict with the laws and regulations,
perundang-undangan, Anggaran Dasar, dan/atau the Articles of Association, and/or the resolutions
keputusan RUPS. of the GMS.
Rangkap Jabatan Anggota Dewan Komisaris
Concurrent Positions of Members of the Board of Commissioners
Berikut disampaikan anggota Dewan Komisaris yang Below are members of the Board of Commissioners
memiliki rangkap jabatan, baik di Perseroan maupun who have concurrent positions, both in the Company
di perusahaan lain. and in other companies.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
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Highlight Report Profile
Jabatan di Perusahaan Perusahaan/Badan
Nama Jabatan Lain Organisasi Bidang Usaha
Name Position Positions in Other Company/Organization Line of Business
Companies Entity
Tjandra M. Gozali Komisaris Presiden Direktur PT Fortune Mate Real Estate & Konstruksi
President Director Indonesia Tbk Real Estate & Construction
Commissioner
Presiden Komisaris PT Gozco Plantation Tbk Perkebunan
President Commissioner Plantation
Direktur Utama PT Gozco Capital Perdagangan jasa, dan
President Director lainnya
Trade services, and others
Kepemilikan Saham Dewan Komisaris
The Board of Commissioners’ Share Ownership
Perseroan memiliki kebijakan mengenai kepemilikan The Company has a policy regarding the share
saham Dewan Komisaris yang mengatur bahwa ownership of the Board of Commissioners which
anggota Dewan Komisaris diwajibkan untuk stipulates that members are required to disclose their
mengungkapkan kepemilikan sahamnya paling lambat share ownership no later than 3 (three) working days
3 (tiga) hari kerja setelah terjadinya kepemilikan after the ownership of the Company’s shares occurs.
atas saham Perseroan. Kebijakan tersebut telah The policy has been implemented through reporting.
diimplementasikan melalui pelaporan yang efektif
dengan prinsip keterbukaan.
Berikut adalah Skema Struktur Kelompok Usaha The following is the Scheme of the Board of
Kepemilikan Saham Dewan Komisaris. Commissioners’ Shareholding Business Group
Structure.
Pada Perseroan
In the Company
Nama Dewan Komisaris Lembar Saham (Ribuan) Nominal (Rp Juta) Persentase (%)
Name of the Board of Commissioners Shares (Thousands) Nominal (IDR Million) Percentage (%)
Suprihadi Nihil Nihil Nihil
None None None
Tjandra Mindharta Gozali Nihil Nihil Nihil
None None None
Pamitra Wineka Nihil Nihil Nihil
None None None
Pramoda Dei Sudarmo Nihil Nihil Nihil
None None None
Pada Bank Lain
In Other Banks
Nama Dewan Komisaris Lembar Saham (Ribuan) Nominal (Rp Juta) Persentase (%)
Name of the Board of Commissioners Shares (Thousands) Nominal (IDR Million) Percentage (%)
Suprihadi Nihil Nihil Nihil
None None None
Tjandra Mindharta Gozali Nihil Nihil Nihil
None None None
Pamitra Wineka Nihil Nihil Nihil
None None None
Pramoda Dei Sudarmo Nihil Nihil Nihil
None None None
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Pada Lembaga Keuangan Bukan Bank
In Non-Bank Financial Institutions
Nama Dewan Komisaris Lembar Saham (Ribuan) Nominal (Rp Juta) Persentase (%)
Name of the Board of Commissioners Shares (Thousands) Nominal (IDR Million) Percentage (%)
Suprihadi Nihil Nihil Nihil
None None None
Tjandra Mindharta Gozali Nihil Nihil Nihil
None None None
Pamitra Wineka Nihil Nihil Nihil
None None None
Pramoda Dei Sudarmo Nihil Nihil Nihil
None None None
Pada Perusahaan Lain In Other Companies
• Sdr. Tjandra Mindharta Gozali memiliki 705.370 • Mr. Tjandra Mindharta Gozali owns 705,370 shares
lembar saham PT Gozco Capital yang membuat of PT Gozco Capital, which results in his indirect
beliau memiliki kepemilikan saham tidak langsung share ownership in the Company.
terhadap Perseroan.
• Sdr. Suprihadi, Sdr. Pamitra Wineka, Sdr. • Mr. Suprihadi, Mr. Pamitra Wineka, and Mr.
Pramoda Dei Sudarmo tidak memiliki saham pada Pramoda Dei Sudarmo do not hold shares in other
perusahaan lain. companies.
Pelaksanaan Tugas Dewan Komisaris
The Board of Commissioners’ Duties Execution
Pada tahun 2022, Dewan Komisaris telah melaksanakan In 2022, the Board of Commissioners has carried out its
tugasnya dalam memastikan terselenggaranya duties in ensuring the implementation of the principles
pelaksanaan prinsip-prinsip Good Corporate Governance of Good Corporate Governance (GCG) in every business
(GCG) dalam setiap kegiatan usaha Perseroan dan atas activity of the Company and on management policies,
kebijakan pengurusan, jalannya pengurusan pada the course of management in general, both regarding
umumnya, baik mengenai Perseroan maupun usaha the Company and the Company’s business, and
Perseroan, dan memberi nasihat kepada Direksi, serta providing advice to the Board of Directors, as well as
memantau efektivitas penerapan GCG, penerapan monitoring the effectiveness of GCG implementation,
manajemen risiko, dan penerapan anti pencucian risk management implementation, and anti-money
uang, dan pencegahan pendanaan terorisme serta laundering implementation, and terrorism financing
tindakan yang dianggap perlu untuk memastikan prevention as well as actions deemed necessary to
pengelolaan Perseroan telah dilaksanakan sesuai ensure that the management of the Company has been
dengan prinsip kehati-hatian. carried out in accordance with prudential principles.
Adapun uraian pelaksanaan tugas selama tahun 2022 The description of the duties throughout 2022 is as
adalah sebagai berikut: follows:
1. Melakukan penelaahan dan memberikan 1. Reviewing and approving the Bank’s Business Plan
persetujuan atas Rencana Bisnis Bank (RBB) tahun (RBB) for 2023-2025.
2023 -2025.
2. Memastikan bahwa Direksi telah menindaklanjuti 2. Ensuring that the Board of Directors has followed
temuan audit dan rekomendasi dari Satuan Kerja up on audit findings and recommendations from
Audit Internal, termasuk perbaikan terhadap hasil the Internal Audit Unit, including improvements to
temuan pemeriksaan auditor eksternal, internal the findings from external, internal, and regulatory
dan regulator. auditors.
3. Melakukan review atas kinerja keuangan Bank 3. Conducting periodic reviews of the Bank’s financial
secara berkala. performance.
4. Dalam rangka mendukung efektivitas pelaksanaan 4. In order to support the effectiveness of the Board
tugas dan tanggung jawab Dewan Komisaris, dalam of Commissioners’ duties and responsibilities, at
setiap rapat Dewan Komisaris menerima laporan each Board of Commissioners meeting, reports
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dari masing-masing Komite, yaitu: Komite Audit, are received from each Committee, namely: the
Komite Pemantau Risiko, serta Komite Nominasi Audit Committee, Risk Monitoring Committee, and
dan Remunerasi. Nomination and Remuneration Committee.
5. Memantau efektivitas penerapan Good Corporate 5. Monitoring the effectiveness of the implementation
Governance pada Perseroan. of Good Corporate Governance in the Company.
6. Menyusun pembagian tugas masing-masing 6. Allocating tasks among the members of the Board
anggota Dewan Komisaris sesuai dengan keahlian of Commissioners based on their expertise and
dan pengalaman. experience.
7. Melakukan pengawasan terhadap pengurusan 7. Supervising the management of the company,
perusahaan, termasuk pengawasan atas including oversight of the implementation of the
pelaksanaan Rencana Bisnis Bank, serta melakukan Bank’s Business Plan, as well as evaluating the
penilaian kinerja Direksi. performance of the Board of Directors.
Mekanisme Pelaksanaan Tugas Pengawasan Dewan Komisaris
Mechanism for Board of Commissioners’ Duties Execution
Dalam menjalankan tugas dan kewajibannya, Dewan In carrying out its duties and obligations, the
Komisaris menerapkan mekanisme pelaksanaan tugas Company’s Board of Commissioners uses the following
pengawasan diuraikan sebagai berikut: mechanisms:
1. Rapat Dewan Komisaris; 1. Board of Commissioners’ meeting;
2. Peran aktif Komite-Komite di bawah Dewan 2. Active role of the Committees under the Board of
Komisaris; Commissioners;
3. Pemberian arahan, pendapat, rekomendasi, atau 3. Giving directions, opinions, recommendations, or
keputusan Dewan Komisaris yang disampaikan decisions of the Board of Commissioners submitted
kepada Direksi antara lain sebagai bentuk dari: to the Board of Directors, among others as a form of:
a. Tindak lanjut hasil Rapat Dewan Komisaris, atau a. Follow up on the results of the Board of
Rapat Gabungan Dewan Komisaris dan Direksi; Commissioners’ Meeting, or the Joint Meeting
of the Board of Commissioners and the Board
of Directors;
b. Tanggapan Dewan Komisaris terhadap laporan b. The Board of Commissioners’ response to
pelaksanaan tugas Direksi; the duty’s execution report on the Board of
Directors;
c. Jawaban Dewan Komisaris atas permohonan c. The Board of Commissioners’ response to the
persetujuan, konsultasi atau usulan yang request for approval, consultation, or proposal
disampaikan oleh Direksi kepada Dewan submitted by the Board of Directors to the
Komisaris; Board of Commissioners;
d. Tanggapan Dewan Komisaris atas penyampaian d. The Board of Commissioners’ response to the
informasi dari Direksi mengenai permasalahan- submission of information from the Board of
permasalahan yang bersifat strategis dan Directors regarding strategic and significant
signifikan yang perlu mendapat perhatian dari issues that need attention from the Board of
Dewan Komisaris. Commissioners.
4. Kunjungan Dewan Komisaris ke unit kerja untuk 4. The Board of Commissioners’ visit to the work unit
mendapatkan masukan langsung mengenai to obtain direct input regarding the actual condition
kondisi aktual Perseroan, untuk menjadi dasar bagi of the Company, to become the basis for providing
pemberian arahan, pendapat, rekomendasi atau direction, opinion, recommendation, or decision
keputusan dari Dewan Komisaris kepada Direksi. from the Board of Commissioners to the Board of
Directors.
Rapat Dewan Komisaris
The Board of Commissioners’ Meeting
Berdasarkan Pedoman Umum dan Prosedur Kerja In accordance with Board of Commissioners’ General
Pengawasan, Dewan Komisaris menyelenggarakan Guidelines and Supervisory Work Procedures, the Board
rapat rutin bulanan yang dihadiri oleh mayoritas of Commissioners hold regular monthly meetings
anggota Dewan Komisaris, serta rapat khusus yang attended by the majority of members from the Board
diselenggarakan apabila terdapat hal-hal yang of Commissioners, as well as special meetings which
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menurut Dewan Komisaris perlu untuk dibahas. are held if there are matters that according to the Board
Anggota Direksi, Kepala Divisi Manajemen Risiko, of Commissioners need to be discussed. Members from
Kepala Satuan Kerja Audit Internal, serta pejabat the Board of Directors, Head of the Risk Management
Perseroan terkait dapat diundang menghadiri rapat Division, Head of the Internal Audit Working Unit, and
untuk memberikan pemahaman yang lebih mendalam related Company officials may be invited to attend the
mengenai kegiatan dan usaha di sektor Perbankan. meetings to provide a deeper understanding of activities
and business in the banking sector.
Pengambilan keputusan rapat Dewan Komisaris Decision making in the Board of Commissioners’
dilakukan berdasarkan musyawarah mufakat. Hasil meetings is based on deliberation and consensus. The
Rapat Dewan Komisaris dituangkan dalam risalah results of the Board of Commissioners’ Meetings are
rapat yang ditandatangani oleh seluruh peserta rapat stated in the minutes of meetings which are signed by
dan didokumentasikan dengan baik. all meeting participants and well documented.
Sebagai bentuk komitmen meningkatkan praktik GCG As a form of commitment to improve GCG practices
dan fungsi Manajemen Risiko sebagaimana ditetapkan and the Risk Management function as stipulated in
dalam Peraturan Bank Indonesia Nomor: 7/25/PBI/2005 Bank Indonesia Regulation Number: 7/25/PBI/2005
tanggal 3 Agustus 2005, sebagaimana telah diubah dated August 3, 2005, as amended by Bank Indonesia
dengan Peraturan Bank Indonesia Nomor 8/9/PBI/2006, Regulation Number 8/9/PBI/2006, Bank Indonesia
Peraturan Bank Indonesia Nomor 11/19/PBI/2009 Regulation Number 11/19/ PBI/2009 and Bank Indonesia
dan Peraturan Bank Indonesia Nomor 12/7/PBI/2010 Regulation Number: 12/7/PBI/2010 concerning Risk
tentang Sertifikasi Manajemen Risiko Bagi Pengurus Management Certification for Managers and Officers
dan Pejabat Bank Umum, seluruh anggota Dewan of Commercial Banks, all members from the Board
Komisaris telah memperoleh Sertifikat Manajemen of Commissioners have obtained a Risk Management
Risiko dari Lembaga Sertifikasi Profesi yang berwenang Certificate from a competent Professional Certification
sesuai dengan tingkatan yang berlaku. Institute according to their respective applicable levels.
Dalam memberikan rekomendasi bagi Direksi terkait In providing recommendations to the Board of
dengan pelaksanaan tugas-tugasnya, Dewan Komisaris Directors related to their duty’s execution, the Board
dibantu oleh Komite Audit, Komite Pemantau Risiko, of Commissioners is assisted by the Audit Committee,
dan Komite Nominasi dan Remunerasi. Risk Monitoring Committee, and Nomination and
Remuneration Committee.
Frekuensi Rapat Dewan Komisaris dan Direksi Tahun 2022
Meeting Frequency of the Board of Commissioners and Directors in 2022
Selama tahun 2022, Dewan Komisaris telah Throughout 2022, the Board of Commissioners
menyelenggarakan 4 (empat) kali rapat Dewan held 4 (four) Board of Commissioners meetings
Komisaris dan sebanyak 7 (tujuh) kali rapat gabungan and a total of 7 (seven) joint meetings between the
antara Dewan Komisaris dan Direksi. Sementara, Board of Commissioners and the Board of Directors.
Direksi telah menyelenggarakan 12 (dua belas) Meanwhile, the Board of Directors held 12 (twelve)
kali rapat Direksi. Adapun frekuensi rapat Dewan Board of Directors meetings. The frequency of the
Komisaris, rapat Direksi, dan rapat gabungan antara Board of Commissioners meetings, Board of Directors
Dewan Komisaris dan Direksi sepanjang tahun 2022 meetings, and joint meetings between the Board of
adalah sebagai berikut: Commissioners and Board of Directors throughout
2022 is as follows:
Nama Komisaris Rapat Komisaris Rapat Direksi Rapat Gabungan
dan Direksi Commissioner Meeting Directors Meeting Joint Meeting
Names of
Commissioners Jumlah Hadir Jumlah Hadir Jumlah Hadir
and Directors Total Attendance Total Attendance Total Attendance
Dewan Komisaris
Board of Commissioners
Suprihadi 4 4 7 7
Tjandra M. Gozali 4 4 7 7
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Nama Komisaris Rapat Komisaris Rapat Direksi Rapat Gabungan
dan Direksi Commissioner Meeting Directors Meeting Joint Meeting
Names of
Commissioners Jumlah Hadir Jumlah Hadir Jumlah Hadir
and Directors Total Attendance Total Attendance Total Attendance
Pamitra Wineka 4 4 7 7
Pramoda Dei
4 3 7 3
Sudarmo*
Direksi
Board of Directors
Tjandra Gunawan 12 12 7 6
Aditya Wahyu
12 12 7 7
Windarwo
Ricko Irwanto** 12 12 7 7
Chen Jun*** 12 6 7 3
*) Efektif sejak 1 September 2022/Effective since September 1, 2022
**) Efektif sejak 28 Januari 2022/Effective since January 28, 2022
***) Efektif sejak 28 Juli 2022/Effective since July 28, 2022
Rekomendasi Dewan Komisaris
The Board of Commissioners’ Recommendations
Sepanjang tahun 2022, Dewan Komisaris telah Throughout 2022, the Board of Commissioners has
mengeluarkan beberapa rekomendasi sebagai berikut: issued several recommendations as follows:
1. Meminta jajaran Direksi untuk meningkatkan 1. Requesting the Board of Directors to improve
kinerja Perseroan melalui peningkatan volume Company’s performance by increasing the volume
pertumbuhan kredit yang berkualitas dengan tetap of quality credit growth while still paying attention to
memperhatikan aspek kehati-hatian (prudent), prudential aspects, increasing low-cost fund raising
peningkatan penghimpunan dana murah dan and creating a more dispersed funding structure,
penciptaan struktur pendanaan yang lebih tersebar, improving business processes and service quality
perbaikan proses bisnis dan peningkatan kualitas to customers, controlling operational expenses
pelayanan kepada nasabah, pengendalian beban at an adequate level by referring to industry
operasional pada level yang memadai dengan standards and always maintaining the ratio of non-
mengacu kepada standar industri serta senantiasa performing loans at an acceptable level by referring
menjaga rasio kredit non performing pada tingkatan to applicable regulations and developments in the
yang dapat diterima dengan berpedoman pada situation of the national banking industry.
ketentuan yang berlaku serta perkembangan
situasi industri perbankan nasional.
2. Dalam rangka meningkatkan terselenggaranya 2. In order to improve the implementation of Good
pelaksanaan prinsip tata kelola yang baik (Good Corporate Governance principles in every business
Corporate Governance) dalam setiap kegiatan activity of the Company at all levels or lines of the
usaha Perseroan pada seluruh tingkatan atau organization at an adequate level. The Company
jenjang organisasi pada tingkatan yang memadai. should always adapt to the development of the
Perseroan agar senantiasa menyesuaikan diri best existing Good Corporate Governance practices
dengan perkembangan praktik terbaik Good at the national, regional, and international levels
Corporate Governance yang ada baik di tingkat but relevant to the conditions in Indonesia and
nasional, regional dan internasional namun relevan according to the Company’s internal needs.
dengan kondisi di Indonesia serta sesuai dengan
kebutuhan internal Perseroan.
3. Pengelolaan dan pengembangan sumber daya 3. Management and development of Human
manusia (SDM) hendaknya diarahkan untuk Resources (HR) should be directed to support
menunjang pertumbuhan usaha, penerapan business growth, implementation of risk
manajemen risiko dan Good Corporate Governance, management and Good Corporate Governance,
antara lain melalui: among others through:
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a. Program pendidikan berkesinambungan a. Continuing education programs for employees
untuk para karyawan sesuai dengan bidang according to their respective fields of duty, plus
tugasnya masing-masing, ditambah dengan education/training in order to take certification
pendidikan/pelatihan dalam rangka mengikuti exams according to the provisions required in
ujian sertifikasi sesuai dengan ketentuan the banking industry such as risk management
yang diwajibkan dalam industri perbankan certification, compliance certification, internal
seperti sertifikasi manajemen risiko, sertifikasi audit certification and general banking.
kepatuhan, sertifikasi audit internal dan general
banking.
b. Pelaksanaan sosialisasi terhadap peraturan b. Conducting socialization of new regulations,
baru, baik peraturan internal maupun eksternal. both internal and external.
c. Penyempurnaan budaya perusahaan, melalui c. Improvement of corporate culture,
restrukturisasi organisasi berbasis kinerja dan through performance-based organizational
penataan ulang sistem penilaian karyawan restructuring and rearrangement of the
berbasis kinerja. performance-based employee appraisal system
as well as regular job rotation in order to
increase productivity and minimize risk.
4. Menyetujui penunjukan Kantor Akuntan Publik 4. Approving the appointment of Purwantono,
(KAP) Purwantono, Sungkoro & Surja (“Ernst & Sungkoro & Surja (“Ernst & Young”) Public
Young“) untuk melakukan pemeriksaan Laporan Accounting Firm (KAP) to audit the Company’s
Keuangan Perseroan untuk tahun yang berakhir 31 Financial Statements for the year ending December
Desember 2022 sesuai hasil rekomendasi Komite 31, 2021 according to recommendations of the
Audit. Audit Committee.
5. Dewan Komisaris senantiasa mengadakan 5. The Board of Commissioners continuously supervise
pengawasan berkelanjutan terhadap pelaksanaan the execution of compliance aspects stipulated by
aspek kepatuhan yang ditetapkan oleh Bank Bank Indonesia, including the fulfillment of the
Indonesia antara lain mengenai pemenuhan GWM, Statutory Reserves, LLL, NPL, CAR, Implementation
BMPK, NPL, Pelaksanaan Penerapan Ketentuan of Anti-Money Laundering Provisions, and Counter-
Anti Pencucian Uang dan Pencegahan Pendanaan Terrorism Financing, as well as Implementation of
Terorisme serta Penerapan Manajemen Risiko. Risk Management.
6. Dewan Komisaris mengharapkan kinerja Perseroan 6. The Board of Commissioners hope that the
ke depannya dapat terus ditingkatkan baik untuk Company’s performance in the future can continue
semua jajaran Direksi beserta karyawan dan improving both for all members of the Board of
menghimbau agar produktivitas karyawan terus Directors and employees and urge that employee
ditingkatkan serta efisiensi terhadap biaya agar productivity is continuously improved and cost
terus dijaga. efficiency is to be maintained.
Mekanisme Pemberhentian dan Pengunduran Diri Dewan Komisaris
Mechanism for Board of Commissioners’ Termination and Resignation
Berdasarkan Anggaran Dasar Nomor 01 tanggal 6 Juli The mechanism for termination and resignation of the
2021 Pasal 19 telah diatur mekanisme pemberhentian Board of Commissioners is regulated according to the
dan pengunduran diri Dewan Komisaris, sebagai Articles of Association No. 01 dated July 6, 2021, Article
berikut: 19, as follows:
1. Seorang anggota Dewan Komisaris berhak 1. A member of the Board of Commissioners has
mengundurkan diri dari jabatannya dengan the right to resign from his position by submitting
memberitahukan mengenai maksudnya tersebut written notification before his last term of office
sebelum masa jabatannya terakhir secara tertulis unless determined by the GMS.
kecuali ditentukan RUPS.
2. Perseroan wajib menyelenggarakan RUPS untuk 2. The Company is required to hold a GMS to
memutuskan permohonan pengunduran diri decide on the resignation request of the Board of
anggota Dewan Komisaris dalam jangka waktu Commissioners’ members within 90 (ninety) days
90 (sembilan puluh) hari setelah diterimanya after receiving the resignation request.
permohonan pengunduran diri.
3. Dalam hal Perseroan tidak menyelenggarakan 3. In the event that the Company does not hold a GMS
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RUPS dalam jangka waktu sebagaimana dimaksud within the period as referred to point 2 above, then
dalam poin 2 di atas, maka dengan lampaunya after that period has elapsed, the resignation will
kurun waktu tersebut, pengunduran diri tersebut be submitted in the upcoming GMS.
diajukan dalam RUPS yang akan datang.
4. Sebelum pengunduran diri berlaku efektif, 4. Before the resignation becomes effective, the
anggota Dewan Komisaris yang bersangkutan Board of Commissioners’ member in concern is still
tetap berkewajiban menyelesaikan tugas dan obliged to complete his duties and responsibilities
tanggung jawab sesuai dengan Anggaran Dasar according to the Articles of Association and the
dan peraturan perundang-undangan. laws and regulations.
5. Dalam hal anggota Dewan Komisaris yang 5. In the event that the Board of Commissioners’
mengundurkan diri mengakibatkan jumlah member who resigns causing the total number of
anggota menjadi kurang dari 3 (tiga) orang, maka members to be less than 3 (three) people, then
pengunduran diri tersebut sah apabila telah the resignation is valid if it has been determined
ditetapkan oleh RUPS dan telah diangkat anggota by the GMS and a new member in the Board of
Dewan Komisaris yang baru sehingga memenuhi Commissioners has been appointed to meet
persyaratan minimal jumlah anggota Dewan the minimum requirements for the number of
Komisaris. members in the Board of Commissioners.
Penilaian terhadap Kinerja Dewan Komisaris
Assessment of the Board of Commissioners’ Performance
Kebijakan Perseroan terkait dengan penilaian terhadap The Company’s policy regarding the assessment of the
kinerja Dewan Komisaris dilaksanakan sesuai dengan Board of Commissioners’ performance is implemented
ketentuan yang berlaku dalam mekanisme internal in accordance with the applicable provisions in the
Perseroan. Secara garis besar, Dewan Komisaris Company’s internal mechanism. In general, the Board
menyiapkan laporan pengawasan setiap tahunnya of Commissioners prepares an annual supervisory
untuk dipertanggungjawabkan kepada Pemegang report to be accounted for to the Shareholders at the
Saham dalam RUPS. General Meeting of Shareholders (GMS).
Hasil penilaian terhadap kinerja Dewan Komisaris The assessment results of the Board of Commissioners’
tahun 2022 adalah baik. Seluruh Dewan Komisaris performance in 2022 were satisfactory. The entire Board
Perseroan kompeten dan profesional, dengan berbagai of Commissioners of the Company is competent and
latar belakang, pengetahuan dan pengalaman yang professional, with diverse backgrounds, knowledge,
berbeda-beda yang dapat menjunjung pengawasan and experiences that support the supervision of the
operasional Perseroan, Dewan Komisaris juga memiliki Company’s operations. The Board of Commissioners
tanggung jawab dan komitmen yang kuat untuk also has a strong sense of responsibility and
memastikan secara berkesinambungan Perseroan commitment to ensure the continuous operation of the
beroperasional dengan mengedepankan prinsip- Company by prioritizing Good Corporate Governance
prinsip GCG dan juga peraturan yang berlaku di (GCG) principles and adhering to regulations in the
industri perbankan, pasar modal, dan regulasi lainnya banking industry, capital market, and other relevant
yang sesuai dengan Perseroan. Dewan Komisaris regulations. The Board of Commissioners also
juga memiliki hubungan yang solid antar anggotanya maintains solid relationships among its members,
dengan mengedepankan kolaboratif, serta terbuka fostering collaboration and being open to discussion
untuk berdiskusi demi kepentingan Perseroan. for the best interests of the Company.
Kelengkapan Organ Dewan Komisaris
Completeness of the Board of Commissioners’ Organs
Dalam mendukung kelancaran pelaksanaan tugasnya, In supporting the smooth implementation of its duties,
Dewan Komisaris dibantu oleh komite-komite di bawah the Board of Commissioners are assisted by committees
Dewan Komisaris, yakni: under the Board of Commissioners, which are:
1. Komite Audit; 1. Audit Committee;
2. Komite Pemantau Risiko; 2. Risk Monitoring Committee;
3. Komite Nominasi dan Remunerasi. 3. Nomination and Remuneration Committee.
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Uraian lengkap mengenai ketiga komite di atas More in-depth description of the three committees
terdapat pada bagian tersendiri di dalam bab ini. above can be found in a separate section in this
Penilaian terhadap kinerja ketiga Komite dilakukan chapter. The assessment for the three Committees’
baik secara individual atau kolektif secara berkala. performance is conducted individually or collectively
Penilaian dilakukan secara self-assessment berdasarkan on a regular basis. The assessment is conducted by self-
sistem yang telah disepakati bersama antara Dewan assessment based on a system that has been mutually
Komisaris dan Komite. agreed on between the Board of Commissioners and
the Committees.
Hasil penilaian terhadap para anggota Komite The assessment results on the Committees’ members
menjadi dasar bagi setiap anggota memperbaiki become the basis for each member to improve
kinerja ataupun memperpanjang masa bakti anggota performance or extend the members’ term of service
untuk periode berikutnya. Kriteria penilaian terhadap for the next period. The criteria of assessment for
anggota Komite mencakup kualitas hasil rekomendasi, Committee members include the quality of results
rapat-rapat, keaktifan dalam berkomunikasi dan for recommendations, meetings, activeness in
memberikan rekomendasi, serta kriteria lainnya. communicating and providing recommendations,
Berdasarkan hasil self-assessment, selama tahun as well as other criterias. Based on the results of
2022, Dewan Komisaris menilai komite-komite di the self-assessment, throughout 2022, the Board
bawah Dewan Komisaris cukup baik, karena telah of Commissioners evaluated the committees under
membantu Dewan Komisaris dalam melaksanakan the Board of Commissioners as quite satisfactory, as
tugas pengawasan, dan telah menjalankan tanggung they have assisted the Board of Commissioners in
jawabnya sesuai dengan pedoman masing-masing carrying out supervisory duties, and have fulfilled their
komite. responsibilities in accordance with the guidelines of
each respective committee.
Hubungan Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Relationship
Tugas dan Tanggung Jawab Duties and Responsibilities
Dewan Komisaris dan Direksi memiliki tugas yang The Board of Commissioners and the Board of
berbeda. Tugas utama Dewan Komisaris menjadi Directors have different duties. The Board of
pengawas dan pemberi saran, sedangkan Direksi Commissioners’ main duties are to be supervisors and
bertanggung jawab untuk melaksanakan keputusan advisers, while the Board of Directors are responsible
RUPS, mengikuti arahan dari Dewan Komisaris, serta for implementing decisions of the GMS, following
mengelola operasional Perseroan. Namun demikian, directions from the Board of Commissioners, and
kedua organ harus senantiasa berkomunikasi dan managing the Company’s operations. However, the
berkoordinasi untuk bekerja sama mencapai tujuan two organs must always communicate and coordinate
dan kesinambungan usaha Perseroan dalam jangka to work together in order to achieve the Company’s
panjang. goals and business sustainability in the long term.
Dewan Komisaris dan Direksi berkoordinasi The Board of Commissioners and the Board of Directors
berdasarkan mekanisme check and balances yang coordinate based on the mechanism of checks and
diarahkan untuk kemajuan dan kesehatan Perseroan. balances aiming for the advancement and soundness
Dewan Komisaris maupun Direksi bertanggung jawab of the Company. The Board of Commissioners and
atas kelangsungan usaha Perseroan dalam jangka the Board of Directors are responsible for the long-
panjang. Hal ini akan tercermin pada aspek berikut ini: term business continuity of the Company. This will be
reflected in the following aspects:
1. Terpeliharanya kesehatan Perseroan sesuai dengan 1. The maintaining of Company’s soundness
prinsip kehati-hatian dan kriteria yang ditetapkan according to the prudential principles and criteria
oleh Otoritas Jasa Keuangan (OJK)/Bank Indonesia; set by the Financial Services Authority (OJK)/Bank
Indonesia;
2. Terlaksananya dengan baik manajemen risiko 2. The good implementation of risk management and
maupun pengendalian internal; internal control;
3. Tercapainya imbal hasil yang wajar bagi pemegang 3. The achieving of reasonable returns for
saham; shareholders;
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4. Terlindunginya kepentingan stakeholders secara 4. The proper protection of the interests for
wajar; stakeholders;
5. Terpenuhinya implementasi Tata Kelola; 5. The fulfillment of Governance’ implementation;
6. Terlaksananya suksesi kepemimpinan dan 6. The implementation of leadership succession
kontinuitas manajemen di semua lini organisasi. and management continuity in all lines of the
organization.
Agar dapat memenuhi tanggung jawab dan In order to fulfill their responsibilities and conduct
melaksanakan hubungan check and balances, Dewan checks and balances, the Board of Commissioners and
Komisaris dan Direksi harus merumuskan dan the Board of Directors must formulate and determine
menetapkan hal-hal sebagai berikut: the following matters:
1. Visi, misi dan nilai-nilai perusahaan (Corporate 1. Vision, mission and corporate values;
Values);
2. Sasaran usaha, strategi bisnis, rencana jangka 2. Company’s business objectives, business strategies,
panjang maupun rencana bisnis tahunan long-term plans and annual business plans;
Perseroan;
3. Kebijakan dalam memenuhi ketentuan perundang- 3. Policies to comply with statutory provisions, the
undangan, Anggaran Dasar dan prudential banking Articles of Association, and prudent banking
practices, termasuk komitmen untuk menghindari practices, including the commitment to avoid any
segala bentuk benturan kepentingan; form of conflict of interest;
4. Kebijakan dan metode penilaian kinerja 4. Policies and methods of assessment for
Perseroan, unit satuan kerja dalam Perseroan dan performance of the Company, work units within the
personalianya; Company, and its personnel;
5. Struktur organisasi di tingkat eksekutif yang 5. Organizational structure at the executive level that
mampu mendukung tercapainya sasaran bisnis can support achieving the Company’s business
Perseroan. goals.
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Direksi
Board of Directors
Direksi merupakan organ tata kelola yang memiliki The Board of Directors is a governance organ that has
wewenang dan tanggung jawab penuh atas full authority and responsibility for the management
kepengurusan dan kepentingan Perseroan, sesuai and interests of the Company, according to the targets
dengan maksud dan tujuan Perseroan. Sesuai dengan and objectives of the Company. In accordance with
ketentuan Anggaran Dasar, Direksi mewakili Perseroan the provisions of the Articles of Association, the Board
di dalam maupun di luar pengadilan. of Directors represents the Company both inside and
outside the court.
Dalam menjalankan tugas dan kewajibannya, Direksi In performing their duties and obligations, the Board
Perseroan wajib mencurahkan tenaga, pikiran, of Directors of the Company is required to devote full
perhatian dan pengabdiannya secara penuh pada energy, thought, attention, and dedication to their
tugas, kewajiban dan pencapaian tujuan usaha duties, obligations, and achievement of the Company’s
Perseroan. Anggota Direksi juga wajib mematuhi business goals. Members of the Board of Directors
Anggaran Dasar Perseroan dan peraturan perundang- are also required to comply with the Company’s
undangan serta menjunjung tinggi prinsip-prinsip Articles of Association and laws and regulations as
profesionalisme, efisiensi, transparansi, kemandirian, well as uphold the principles of professionalism,
akuntabilitas, pertanggungjawaban serta kewajaran. efficiency, transparency, independence, accountability,
Setiap anggota Direksi wajib melaksanakan tugas dan responsibility, and fairness. Each member of the Board
tanggung jawab dengan itikad baik, penuh tanggung of Directors is required to carry out his duties and
jawab, dan kehati-hatian. responsibilities in good faith, full of responsibility and
prudence.
Piagam Direksi
Board of Directors Charter
Board Manual memuat panduan pelaksanaan tugas, The Board Manual contains guidelines for the
tanggung jawab dan wewenang Direksi, disusun implementation of duties, responsibilities, and
berdasarkan Anggaran Dasar Perseroan dan authorities of the Board of Directors, compiled based
peraturan perundang-undangan yang berlaku serta on the Company’s Articles of Association and applicable
praktik-praktik terbaik. Piagam Direksi Perseroan laws and regulations, as well as best practices. The
(BOD Charter) tertuang dalam Surat Keputusan Direksi Company’s Board of Directors Charter (BOD Charter)
Nomor SKEP/013/SET/BNC/V/2021 tanggal 11 Mei is stipulated in the Decree of the Board of Directors
2021 tentang Pedoman dan Tata Tertib Kerja Direksi. Number SKEP/013/SET/BNC/V/2021 dated May 11,
2021, concerning the Guidelines and Code of Conduct
for the Board of Directors.
Jumlah dan Komposisi Direksi
The Number and Composition of the Board of Directors
Komposisi Direksi Perseroan per 31 Desember Composition of the Board of Directors in the Company
2022 terdiri dari 4 (empat) orang dan dipimpin oleh as of December 31, 2021 consists of 4 (four) people and
seorang Direktur Utama yang berasal dari pihak yang is led by a President Director who comes from a party
independen terhadap pemegang saham pengendali. that is independent of the controlling shareholder.
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Komposisi Direksi Perseroan per 31 Desember 2022 Composition of the Company’s Board of Directors as of
adalah sebagai berikut: December 31, 2022 is as follows:
Nama Jabatan Dasar Hukum Penunjukan Periode Penugasan
Name Position Legal Basis for Appointment Term of Office
Tjandra Gunawan Direktur Utama Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan 2020 – 2025
President Director No. 09 Tanggal 14 April 2020 yang dibuat di hadapan Notaris Dr.
Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of the Extraordinary General Meeting of Shareholders of the
Company No. 09 dated April 14, 2020, made before Notary Dr. Agung
Iriantoro, S.H., M.H., in Jakarta.
Aditya Wahyu Direktur Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan 2021 - 2026
Windarwo Director No. 20 Tanggal 31 Maret 2021 yang dibuat dihadapan Notaris
Dr. Agung Iriantoro, SH, MH di Jakarta.
Deed of the Extraordinary General Meeting of Shareholders
of the Company No. 20 dated March 31, 2021, made before
Notary Dr. Agung Iriantoro, S.H., M.H., in Jakarta.
Ricko Irwanto Direktur Kepatuhan Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan 2021 - 2026
Compliance Director No. 271 Tanggal 29 Desember 2021 yang dibuat di hadapan Notaris
Jose Dima Satria, S.H., M.Kn., di Jakarta.
Deed of the Extraordinary General Meeting of Shareholders of the
Company No. 271 dated December 29, 2021, made before Notary
Jose Dima Satria, S.H., M.Kn., in Jakarta.
Chen Jun Direktur Akta PKR Rapat Umum Pemegang Saham Luar Biasa Perseroan 2020 - 2025
Director No. 09 Tanggal 14 April 2020 yang dibuat di hadapan Notaris Dr.
Agung Iriantoro, S.H., M.H., di Jakarta.
Deed of the Extraordinary General Meeting of Shareholders of the
Company No. 09 dated April 14, 2020, made before Notary Dr. Agung
Iriantoro, S.H., M.H., in Jakarta.
Program Pengenalan Perseroan bagi Direksi Baru
Company Introduction Program for New Directors
Perseroan memiliki kebijakan untuk mengadakan The Company has a policy to conduct an introduction
program pengenalan mengenai Perseroan bagi program about the Company for newly appointed
Direksi yang baru diangkat dengan tujuan untuk Directors with the aim of providing knowledge and
memberikan pengetahuan dan pemahaman tentang understanding about the Bank and the scope of its
Bank dan lingkup pekerjaannya. Program pengenalan operations. This introduction program covers the
ini mencakup profil, kondisi terkini, kinerja usaha, profile, current conditions, business performance,
serta hal-hal lain mengenai Perseroan yang dianggap and other matters related to the Company that are
perlu. Program pengenalan Direksi baru ini akan deemed necessary. The introduction program for new
dilaksanakan setiap terdapat keanggotaan baru Directors will be implemented whenever there is a new
melalui sejumlah rapat dan materi informasi lainnya. membership through a series of meetings and other
information materials.
Landasan Hukum
Legal Foundation
Direksi menjalankan tugasnya dengan mengacu The Board of Directors carries out their duties with
kepada: reference to:
1. Undang-undang Nomor 40 tahun 2007 tentang 1. Law Number 40 of 2007 concerning Limited Liability
Perseroan Terbatas; Companies;
2. Peraturan Otoritas Jasa Keuangan Nomor 33/ 2. Financial Services Authority Regulation Number 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 concerning the Board of Directors
Emiten atau Perusahaan Publik; and Board of Commissioners of Issuers or Public
Companies;
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Overview and Discussion Management Governance Responsibility Report
3. Peraturan Bank Indonesia; 3. Bank Indonesia Regulations;
4. Peraturan Otoritas Jasa Keuangan (OJK) dan 4. Regulations of the Financial Services Authority (OJK)
peraturan lainnya di bidang pasar modal; and other regulations in the capital market sector;
5. Anggaran Dasar Perseroan; 5. Company’s Articles of Association;
6. Surat Keputusan Direksi Nomor: SKEP/013/SET/ 6. Decree of the Board of Directors Number:
BNC/V/2021 tanggal 11 Mei 2021 tentang Pedoman SKEP/013/ SET/BNC/V/2021 dated May 11, 2021
dan Tata Tertib Kerja Direksi. concerning the Guidelines and Work Rules of the
Board of Directors.
Independensi Direksi
Independence of Directors
Di antara anggota Direksi tidak terdapat hubungan None of all members of the Board of Directors of the
keluarga sampai dengan derajat kedua dengan sesama Company have family relations to the second degree
anggota Direksi, dengan anggota Dewan Komisaris, with fellow members of the Board of Directors,
dan/atau dengan Pemegang Saham Pengendali. members of the Board of Commissioners, and/or with
Controlling Shareholders.
Periode Jabatan Anggota Direksi
Term of Office for the Board of Directors’ Members
Sesuai dengan Akta Pernyataan Keputusan Rapat No. According to the Deed of Statement of Meeting
1 Tanggal 6 Juli 2021, anggota Direksi diangkat dan Resolutions No. 1 dated July 6, 2021, members of the
diberhentikan oleh Rapat Umum Pemegang Saham Board of Directors are appointed and terminated by the
(RUPS) untuk jangka waktu 5 (lima) tahun dan dapat General Meeting of Shareholders (GMS) for a period of
diangkat kembali maksimum untuk 1 (satu) periode. 5 (five) years and can be reappointed for a maximum
Anggota Direksi dapat mengundurkan diri dari of 1 (one) period. Members of the Board of Directors
jabatannya dengan memberitahukan secara tertulis may resign from their positions by submitting written
kepada Perseroan mengenai niatnya, sedikitnya 60 notification of their intentions at least 60 (thirty) days
(enam puluh) hari sebelumnya. in advance.
Tugas dan Tanggung Jawab Direksi
The Board of Directors’ Duties and Responsibilities
Tugas dan tanggung jawab Direksi diatur dalam The Board of Directors’ duties and responsibilities are
Anggaran Dasar Perseroan, Undang-Undang regulated in the Company’s Articles of Association,
Perseroan Terbatas, Peraturan Bank Indonesia, Limited Liability Company Law, Bank Indonesia
Peraturan Otoritas Jasa Keuangan dan ketentuan Regulations, Financial Services Authority Regulations
lainnya di bidang pasar modal. Sebagaimana and other provisions in the capital market sector.
ditetapkan dalam Surat Keputusan Direksi Nomor: As stipulated in the Decision Letter of the Board of
SKEP/013/SET/BNC/V/2021 tanggal 11 Mei 2021 Directors Number: SKEP/013/SET/BNC/V/2021 dated
tentang Pedoman dan Tata Tertib Kerja Direksi, Direksi May 11, 2021 concerning the Board of Directors’
bertanggung jawab penuh terhadap pelaksanaan Guidelines and Work Rules, the Board of Directors are
kepengurusan harian Perseroan, termasuk: fully responsible for the execution of the Company’s
daily management, including:
1. Bertanggung jawab atas pengelolaan Perseroan 1. Responsible for the management of the Company
sesuai dengan kewenangan dan tanggung according to the authorities and responsibilities
jawabnya sebagaimana diatur dalam Anggaran as stipulated in the Articles of Association and the
Dasar dan Peraturan Perundang-undangan yang applicable laws and regulations;
berlaku;
2. Bertanggung jawab penuh atas pelaksanaan 2. Fully responsible for the implementation of the
kepengurusan Perseroan; Company’s management;
3. Melaksanakan prinsip-prinsip GCG dalam setiap 3. Implement GCG principles in every business activity
kegiatan usaha Perseroan pada seluruh tingkatan at all levels or lines of the organization;
atau jenjang organisasi;
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4. Menindaklanjuti temuan Audit dan rekomendasi 4. Follow up on Audit findings and recommendations
dari Auditor Internal Perseroan, Auditor Eksternal, from the Company’s Internal Auditor, External
hasil pengawasan Otoritas Jasa Keuangan dan/ Auditor, the results of the supervision of the
atau hasil pengawasan Otoritas lain; Financial Services Authority (OJK) and/or the results
of the supervision of other authorities;
5. Dalam rangka menerapkan prinsip Tata Kelola 5. In order to apply the principles of Good Governance,
yang baik, Direksi paling sedikit wajib membentuk: the Board of Directors must at least establish:
a. Satuan Kerja Audit Internal; a. Internal Audit Unit;
b. Satuan Kerja Manajemen Risiko dan Komite b. Risk Management Unit and Risk Management
Manajemen Risiko; Committee;
c. Satuan Kerja Kepatuhan. c. Compliance Unit.
6. Mempertanggung jawabkan pelaksanaan tugasnya 6. Accountable to the Shareholders for the execution
kepada Pemegang Saham melalui Rapat Umum of their duties through the General Meeting of
Pemegang Saham; Shareholders;
7. Direksi wajib mengungkapkan kepada pegawai 7. The Board of Directors is required to disclose to
mengenai kebijakan Perseroan yang bersifat employees regarding the Company’s strategic
strategis di bidang kepegawaian; policies in the field of employment;
8. Direksi wajib menyediakan data dan informasi yang 8. The Board of Directors is required to provide
akurat, relevan dan tepat waktu kepada Dewan accurate, relevant and timely data and information
Komisaris. to the Board of Commissioners.
Wewenang Direksi
The Board of Directors’ Authorities
Dalam melaksanakan tugasnya, Direksi memiliki In carrying out their duties, the Board of Directors has
wewenang untuk: the authority to:
1. Direksi berhak mewakili Perseroan di dalam dan di 1. The Board of Directors has the right to represent
luar pengadilan tentang segala hal; the Company inside and outside the court on all
matters;
2. Direktur Utama berhak dan berwenang bertindak 2. The President Director has the right and authority
untuk dan atas nama Direksi serta mewakili to act for and on behalf of the Board of Directors
Perseroan; and to represent the Company;
3. Direktur Utama berhak menunjuk salah satu 3. The President Director has the right to appoint one
Direktur bertindak untuk dan atas nama Direksi Director to act for and on behalf of the Board of
serta mewakili Perusahaan, bila Direktur Utama Directors as well as to represent the Company, if
sakit, berpergian atau berhalangan karena sebab the President Director is unwell, on travel or is
lain, hal mana tidak perlu dibuktikan kepada pihak absent for other reasons, which does not need to
ketiga; be proven to a third party;
4. Direksi berhak dan berwenang mengikat 4. The Board of Directors has the right and authority
Perusahaan dengan pihak lain atau pihak lain to bind the Company with other parties or other
dengan Perseroan, serta menjalankan segala parties with the Company, and carry out all good
tindakan baik yang mengenai kepengurusan dan/ actions regarding management and/or ownership
atau kepemilikan akan tetapi tidak menghilangkan but does not eliminate the provisions that apply to
ketentuan yang berlaku pada Anggaran Dasar the Company’s Articles of Association and laws and
Perseroan serta peraturan Perundang-undangan. regulations.
Kewajiban Direksi
The Board of Directors’ Responsibilities
Direksi Perseroan memiliki kewajiban untuk: The Board of Directors of the Company has the
obligations to:
1. Mengusahakan dan menjamin terlaksananya usaha 1. Strive and ensure the implementation of the
dan kegiatan Perseroan sesuai dengan maksud Company’s business and activities according to its
dan tujuan serta kegiatan usahanya; aims and objectives as well as business activities;
2. Menyiapkan pada waktunya Rencana Jangka 2. Prepare on time the Company’s Long-Term Plan,
Panjang Perseroan, Rencana Kerja dan Anggaran Company’s Annual Work Plan and Budget as well as
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
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Overview and Discussion Management Governance Responsibility Report
Tahunan Perseroan dan rencana kerja lainnya serta other work plans and amendments to be submitted
perubahannya untuk disampaikan kepada Dewan to the Board of Commissioners and obtain approval
Komisaris dan mendapatkan persetujuan Dewan from the Board of Commissioners;
Komisaris;
3. Membuat Daftar Pemegang Saham, Daftar Khusus, 3. Make a Register of Shareholders, Special Register,
Risalah RUPS, dan Risalah Rapat Direksi; Minutes of GMS, and Minutes of Meeting of the
Board of Directors;
4. Membuat Laporan Tahunan yang antara lain berisi 4. Prepare an Annual Report which includes among
Laporan Keuangan, sebagai wujud pertanggung others the Financial Statements, as a form of
jawaban pengurusan Perseroan, serta dokumen accountability for the management of the Company,
keuangan Perseroan sebagaimana dimaksud dalam as well as the Company’s financial documents as
Undang-undang tentang Dokumen Perusahaan; referred to in the Law on Company Documents;
5. Menyusun Laporan Standar Akuntansi Keuangan 5. Prepare Financial Statements based on Financial
dan menyerahkan kepada Akuntan Publik untuk Accounting Standards and submit to the Public
diaudit; Accountants to be audited;
6. Menyampaikan Laporan Tahunan setelah ditelaah 6. Submit the Annual Report to the GMS for validation
oleh Dewan Komisaris kepada RUPS untuk disetujui and approval after being reviewed by the Board of
dan disahkan; Commissioners;
7. Memberikan penjelasan kepada RUPS mengenai 7. Provide an explanation to the GMS regarding the
Laporan Tahunan; Annual Report;
8. Menyampaikan Neraca dan Laporan Laba Rugi 8. Submit the Balance Sheet and Profit and Loss
yang telah disahkan oleh RUPS kepada Menteri di Report which have been ratified by the GMS to the
Bidang Hukum sesuai dengan ketentuan peraturan Minister in Legal Sector according to the provisions
perundang-undangan; of the legislation;
9. Menyusun laporan lainnya yang diwajibkan oleh 9. Prepare other reports required by the provisions of
ketentuan peraturan perundang-undangan; laws and regulations;
10. Memelihara Daftar Pemegang Saham, Daftar 10. Maintain the List of Shareholders, Special List,
Khusus, Risalah RUPS, Risalah Rapat Dewan Minutes of GMS, Board of Commissioners’ Minutes
Komisaris dan Risalah Rapat Direksi, Laporan of Meeting and Board of Directors’ Minutes of
Tahunan dan dokumen keuangan Perseroan serta Meeting, Annual Report and financial documents of
dokumen Perseroan lainnya; the Company as well as other Company documents;
11. Menyimpan di tempat kedudukan Perseroan: 11. Store at the domicile of the Company: List of
Daftar Pemegang Saham, Daftar Khusus, Risalah Shareholders, Special List, Minutes of GMS, Board
RUPS, Risalah Rapat Dewan Komisaris dan Risalah of Commissioners’ Minutes of Meeting and Board
Rapat Direksi, Laporan Tahunan dan dokumen of Directors’ Minutes of Meeting, Annual Report
keuangan Perseroan serta dokumen Perseroan and financial documents of the Company as well as
lainnya; other Company documents;
12. Mengadakan dan memelihara pembukuan dan 12. Hold and maintain the bookkeeping and
administrasi Perseroan sesuai dengan kelaziman administration of the Company according to the
yang berlaku bagi suatu Perseroan; applicable in a Company;
13. Menyusun akuntansi sesuai dengan Standar 13. Prepare accounting according to Financial
Akuntansi Keuangan dan berdasarkan prinsip- Accounting Standards and based on the principles
prinsip pengendalian intern, terutama fungsi of internal control, especially the functions of
pengurusan, pencatatan, penyimpanan, dan management, recording, storage, and supervision;
pengawasan;
14. Memberikan laporan berkala menurut cara dan 14. Provide periodic reports according to the method
waktu sesuai dengan ketentuan yang berlaku, serta and time in accordance with applicable regulations,
laporan lainnya setiap kali diminta oleh Dewan as well as other reports whenever requested by
Komisaris dan/ atau Pemegang Saham, dengan the Board of Commissioners and/or Shareholders,
memperhatikan peraturan perundang-undangan with due observance of the laws and regulations,
khususnya peraturan di bidang Pasar Modal; especially regulations in the Capital Market sector;
15. Menyiapkan susunan organisasi Perseroan lengkap 15. Prepare the organizational structure of the
dengan perincian dan tugasnya; Company complete with details and duties;
16. Memberikan penjelasan tentang segala hal 16. Provide explanation of all matters that are
yang ditanyakan atau yang diminta anggota asked or requested by members of the Board of
Dewan Komisaris dan Pemegang Saham, dengan Commissioners and Shareholders, taking into
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memperhatikan peraturan perundang-undangan account the laws and regulations, especially
khususnya peraturan di bidang Pasar Modal; regulations in the Capital Market sector;
17. Menjalankan kewajiban-kewajiban lainnya sesuai 17. Carry out other obligations according to provisions
dengan ketentuan yang diatur dalam Anggaran stipulated in these Articles of Association and
Dasar ini dan yang ditetapkan oleh RUPS. determined by the GMS.
Pembagian Fungsi dan Tugas Pokok Direksi
Distribution of Main Functions and Duties
Unit Kerja Pelaporan
Nama dan Jabatan Fungsi dan Tugas Langsung*
Name and Position Functions and Duties Direct Reporting
Department
Tjandra Gunawan • Mengkoordinasikan tugas-tugas Anggota Direksi. • Director
• Ketua Komite-Komite yang berada di bawah Direksi. • Chief Financial Officer
Direktur Utama • Membawahi langsung Director, Chief Finance Officer, Chief Operation Officer, Satuan • Chief Operation Officer
President Director Kerja Audit Internal, Corporate Secretary, Investor Relation Credit Review dan Corporate • Satuan Kerja Audit
Performance & strategy alignment. Internal
• Memimpin rapat-rapat Direksi dengan Pejabat Eksekutif. • Divisi Sekretaris
• Mengikuti rapat-rapat bersama Dewan Komisaris dan Direksi. Perusahaan
• Menyampaikan Laporan Tahunan kepada Dewan Komisaris atas Kinerja Keuangan • Divisi Hubungan Investor
Perseroan pada Rapat Umum Pemegang Saham Tahunan. • Divisi Credit Review
• Menandatangani transaksi Perseroan yang memerlukan persetujuan Direktur Utama. • Fungsi Corporate
• Melakukan koordinasi dengan Kepala Satuan Kerja Audit Internal dalam menentukan Performance & Strategy
arah strategis rencana audit tahunan Perseroan. Aliances
• Memantau pelaksanaan tugas Kepala Satuan Kerja Audit Internal (SKAI) dengan
melaksanakan evaluasi atas laporan dan pelaksanaan tugasnya secara periodik.
• Melakukan penerbitan Laporan Hasil Audit dan Laporan Audit Investigasi.
• Melakukan koordinasi bersama dengan Chief Finance Officer dan Divisi Corporate
Planning & Business Performance untuk membuat anggaran tahunan Perseroan.
• Melakukan koordinasi dengan Kepala Chief Finance Officer dan Divisi Corporate
Planning & Business Performance terkait strategi terhadap pencapaian kinerja
Perseroan.
• Melakukan koordinasi dengan Kepala Chief Finance Officer dan Divisi Financial Control
dalam membuat model anggaran efektif untuk departemen dan seluruh Perseroan.
• Melakukan koordinasi dengan Chief Finance Officer bersama dengan Divisi Fincon dan
Divisi MIS, Project & Control terkait proses penganggaran tahunan.
• Koordinasi dengan Kepala Divisi Corporate Secretary dalam menjalin dan memelihara
hubungan baik dan kerja sama dengan Stakeholder.
• Koordinasi dengan Kepala Divisi Corporate Secrretary dalam melakukan aksi korporasi
• Berkoordinasi dengan Sekretaris Persusahaan untuk peningkatan citra Perusahaan
melalui pengelolaan komunikasi perusahaan dengan pihak internal dan eksternal;
• Melakukan koordinasi terkait pelaporan hasil kerja Direktorat Operation.
• Melakukan koordinasi terkait pelaporan hasil kerja Direktorat IT.
• Melakukan koordinasi terkait pelaporan hasil kerja Direktorat Compliance & HR.
• Melakukan koordinasi terkait pelaporan Direktorat Bisnis.
• Membawahi langsung: Chief Credit Officer yang mensupervisi Divisi Credit
Administration, Credit Review, dan Special Asset Management.
• Menyusun strategi review kredit dengan Chief Credit Officer bersama Kepala Divisi
Credit Review.
• Berkoordinasi terkait pelaksanaan kaji ulang kredit dan mengevaluasi pencapaian
rencana bisnis Perseroan.
• Menyusun strategi dan kebijakan pelaksanaan layanan operasional produk dan jasa
perbankan.
• Menyusun kebijakan dan prosedur operasi untuk disesuaikan perkembangan produk
dan aktivitas Perseroan serta peraturan dari Bank Indonesia/Otoritas Jasa Keuangan.
• Bertanggung jawab untuk selalu menjaga kualitas kredit sesuai dengan ketentuan
yang berlaku.
• Menyusun kebijakan mengenai administrasi dan strategi persiapan/review.
• Memastikan seluruh proses kredit dan persetujuan sesuai dengan kebijakan dan
peraturan yang berlaku.
344 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Unit Kerja Pelaporan
Nama dan Jabatan Fungsi dan Tugas Langsung*
Name and Position Functions and Duties Direct Reporting
Department
• Coordinate tasks of the Board of Directors members.
• Committees chairman under the Board of Directors.
• Directly supervise the Director, Chief Finance Officer, Chief Operation Officer, Internal
Audit Unit, Corporate Secretary, Investor Relations Credit Review, and Corporate
Performance & Strategy Alignment.
• Lead meetings of the Board of Directors with Executive Officers.
• Participate in joint meetings with the Board of Commissioners and Board of Directors.
• Present the Annual Report on the Company's Financial Performance to the Board of
Commissioners during the Annual General Meeting of Shareholders.
• Sign company transactions that require the approval of the President Director.
• Coordinate with the Head of the Internal Audit Unit in determining the strategic
direction of the Company's annual audit plan.
• Monitor the performance of the Head of the Internal Audit Unit (SKAI) by periodically
evaluating their reports and tasks.
• Issue Audit Results Reports and Audit Investigation Reports.
• Coordinate with the Chief Finance Officer and the Corporate Planning & Business
Performance Division to prepare the Company's annual budget.
• Coordinate with the Head Chief Finance Officer and the Corporate Planning &
Business Performance Division regarding strategies for achieving the Company's
performance.
• Coordinate with the Head Chief Finance Officer and the Financial Control Division in
creating an effective budget model for the department and the entire Company.
• Coordinate with the Chief Finance Officer along with the Fincon Division and MIS,
Project & Control Division in the annual budgeting process.
• Coordinate with the Head of the Corporate Secretary Division in establishing and
maintaining good relationships and cooperation with Stakeholders.
• Coordinate with the Head of the Corporate Secretary Division in carrying out
corporate actions.
• Coordinate with the Company Secretary to improve the Company's image through
managing corporate communication with internal and external parties.
• Coordinate on reporting the performance of the Operations Directorate.
• Coordinate on reporting the performance of the IT Directorate.
• Coordinate on reporting the performance of the Compliance & HR Directorate.
• Coordinating on reporting the Business Directorate.
• Directly supervise the Chief Credit Officer, who oversees the Credit Administration,
Credit Review, and Special Asset Management Divisions.
• Develop credit review strategies with the Chief Credit Officer along with the Head of
the Credit Review Division.
• Coordinate the implementation of credit reviews and evaluating the achievement of
the Company's business plan.
• Develop strategies and policies for the implementation of operational services of
banking products and services.
• Prepare operational policies and procedures to be adjusted to the development of
the Company's products and activities, as well as regulations from Bank Indonesia/
Financial Services Authority.
• Responsible for maintaining credit quality in accordance with applicable regulations.
• Develop policies regarding administration and preparation/review strategy.
• Ensure that the entire credit process and approval comply with the applicable policies
and regulations.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Unit Kerja Pelaporan
Nama dan Jabatan Fungsi dan Tugas Langsung*
Name and Position Functions and Duties Direct Reporting
Department
Ricko Irwanto • Menetapkan dan mengevaluasi strategi/langkah-langkah dalam rangka mendukung • Chief Legal Officer
terciptanya budaya kepatuhan pada seluruh kegiatan usaha Perseroan pada • Divisi Corporate Legal &
Direktur Kepatuhan setiap jenjang organisasi antara lain pembuatan sistem, program, kerangka kerja Public Policy
Compliance Director (framework), compliance charter, kode etik kepatuhan (compliance code of conduct), • Divisi Kepatuhan
atau kebijakan kepatuhan (compliance policy). • Divisi IT & Ops Risk
• Menyusun metodologi dalam melakukan identifikasi, pengukuran, pemantauan, dan • Divisi Risiko Kredit
pengendalian terhadap Risiko Kepatuhan. • Divisi Human Resource
• Melakukan kaji ulang dan/atau merekomendasikan pengkinian dan penyempurnaan
kebijakan, ketentuan, sistem maupun prosedur yang dimiliki oleh Perseroan agar
sesuai dengan ketentuan Otoritas Jasa Keuangan dan Ketentuan perundang-
undangan lainnya yang berlaku.
• Melakukan upaya untuk memastikan bahwa kebijakan, ketentuan, sistem dan
prosedur, serta kegiatan usaha Perseroan telah sesuai dengan ketentuan Otoritas
Jasa Keuangan dan ketentuan peraturan perundang-undangan yang berlaku.
• Meneliti dan mengevaluasi berbagai faktor risiko terkait keputusan dan operasi
bisnis.
• Menyetujui pembayaran kompensasi & benefit sesuai limit yang berlaku, serta
mengelola jaminan yang berhubungan dengan pinjaman karyawan.
• Mengkoordinasikan penyiapan manual kebijakan dan prosedur kerja berdasarkan
usulan/masukan dari masing-masing Divisi.
• Bertanggung jawab melaksanakan program kerja yang telah disepakati, termasuk
pengembangan kualitas subordinate.
• Menyusun strategi penagihan untuk meningkatkan kinerja, memberikan hasi terbaik
berdasarkan keadaan akun individual serta mempertahankan hubungan pelanggan.
• Bekerja sama & berkoordinasi dengan pihak penagihan eksternal, kantor hukum
balai lelang, LSM & aparat penegak hukum.
• Memastikan proses penagihan sesuai dengan prosedur, peraturan OJK & BI.
• Menyusun strategi penyelesaian kredit bermasalah dan pertimbangan
penyelesaiannya.
• Membina hubungan baik dengan instansi pemerintah, pengacara, konsultan hukum,
asosiasi pengembang, broker, dan asosiasi penilai (appraisal).
• Establish and evaluate strategies/measures to support the creation of a compliance
culture throughout the Company’s business activities at every level of the
organization, including creating systems, programs, frameworks, compliance
charters, compliance code of conduct, or compliance policies.
• Develop methodologies for identifying, measuring, monitoring, and controlling
Compliance Risks.
• Review and/or recommend updates and improvements to the policies, terms,
systems, and procedures owned by the Company to comply with the Financial
Services Authority regulations and other applicable laws.
• Make efforts to ensure that the Company’s policies, terms, systems, procedures, and
business activities comply with the Financial Services Authority regulations and other
applicable laws.
• Research and evaluate various risk factors related to business decisions and
operations.
• Approve compensation & benefits payments according to the applicable limits, and
managing guarantees related to employee loans.
• Coordinate the preparation of policy and procedure manuals based on proposals/
input from each Division.
• Responsible for implementing the agreed work program, including the development
of subordinate quality.
• Develop collection strategies to improve performance, provide the best results based
on individual account conditions, and maintain customer relationships.
• Cooperate & coordinate with external collection parties, law offices, auction houses,
NGOs & law enforcement agencies.
• Ensure the collection process complies with the procedures, regulations of OJK & BI.
• Develop strategies for resolving non-performing loans and considerations for their
settlement.
• Maintain good relationships with government agencies, lawyers, legal consultants,
developer associations, brokers, and appraiser associations (appraisal).
346 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 349
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Unit Kerja Pelaporan
Nama dan Jabatan Fungsi dan Tugas Langsung*
Name and Position Functions and Duties Direct Reporting
Department
Chen Jun • Melakukan analisa, perencanaan dan pengukuran terkait dengan penentuan • Divisi Strategy & Planning
teknologi yang akan digunakan untuk mendukung pengembangan bisnis ke depan. • Divisi IT Development
Direktur Teknologi • Mengkoordinasi semua proyek besar yang sedang dijalani dan akan dijalani agar • Divisi IT Operation
Sistem Informasi pelaksanaannya tercapai dengan objektif dan terhindar dari risiko yang mungkin • Divisi Product Design
Information Systems terjadi. • Divisi IT Security
Technology Director • Mengkoordinasi semua pengembangan aplikasi perangkat lunak sesuai dengan • Fungsi Digital Anti Fraud
timeline yang telah disepakati.
• Merencanakan pengembangan sistem untuk Perseroan.
• Bertanggung jawab atas tersusunnya kebijakan pengelolaan teknologi sistem
informasi dan memastikan semua sistem berjalan secara normal dan operasional.
• Memastikan keamanan data secara menyeluruh terimplementasi pada semua
platform.
• Membuat dan mengimplementasikan rencana pengembangan aplikasi perbankan
berbasis digital.
• Bekerja sama dengan pihak internal dan eksternal dalam proses pengembangan
produk ataupun pengujian aplikasi perangkat lunak, dan memastikan perangkat
lunak tersebut sesuai dengan tujuan bisnis Perseroan.
• Memastikan seluruh integritas data selalu terjaga di setiap proses transaksi.
• Memastikan pengelolaan permintaan data dari seluruh divisi terkait.
• Memastikan pemeliharaan dan back up database secara berkala untuk aplikasi core
banking dan non core-banking.
• Conduct analysis, planning, and measurement related to determining the technology
to be used to support future business development.
• Coordinate all major projects underway and planned to ensure their implementation
achieves objectives and avoids potential risks.
• Coordinate all software application development in accordance with the agreed
timeline.
• Plan system development for the Company.
• Responsible for the formulation of information system technology management
policies and ensuring all systems operate normally and operationally.
• Ensuring comprehensive data security is implemented across all platforms.
• Creating and implementing a digital banking application development plan.
• Collaborating with internal and external parties in the product development process
or software application testing, and ensuring the software is aligned with the
Company’s business objectives.
• Ensure data integrity is always maintained in every transaction process.
• Ensure the management of data requests from all relevant divisions.
• Ensure regular maintenance and backup of the database for core banking and non-
core banking applications.
Aditya Wahyu • Menentukan arah strategis bisnis untuk Perseroan. • Divisi Corporate Solution
Windarwo • Menciptakan jaringan bisnis dan peluang akuisisi untuk kemajuan bisnis Perseroan. & Business Network
• Membuat strategi target dalam penghimpunan dana. • Divisi Funding
Direktur Bisnis • Membuat dan mengembangkan produk pendanaan yang telah dan akan • Divisi Marketing
Business Director dikembangkan. • Divisi Treasury
• Membuat dan menyusun target market Kredit UMKM, Kredit Korporasi dan sasaran • Divisi Commercial
kerja tahunan. Lending
• Menyusun kebijakan, strategi dan perbaikan mekanisme perkreditan. • Divisi Channeling &
• Menganalisa dan membuat keputusan bisnis yang terinformasi dalam rangka Consumer Lending
memajukan Perseroan. • Divisi Strategic & Lending
• Bertanggung jawab atas semua kendala dan integritas data akuntansi. Middle Office
• Memastikan tim tetap terorganisir secara efektif, terlatih secara lintas dan terus • Divisi Partnership &
mencari pengaturan yang paling tepat. Strategic Alliances
• Menyusun strategi dan kebijakan pelaksanaan kegiatan Treasury dengan • Divisi Digital Product
mengutamakan likuiditas dan mengoptimalkan pemanfaatan dana. Development
• Membina hubungan dengan bank/lembaga keuangan/ pelaku pasar uang yang akan • Divisi Business Inteligent
dan telah memberikan fasilitas line money market.
• Memonitor perkembangan tingkat suku bunga dari instrumen keuangan dan analisa
situasi pasar uang terkini.
• Menyusun kebijakan dan strategi pemasaran.
• Memonitor perkembangan dan performa cabang.
• Memonitor pengumpulan dan pengelolaan data serta analisanya.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 347
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Unit Kerja Pelaporan
Nama dan Jabatan Fungsi dan Tugas Langsung*
Name and Position Functions and Duties Direct Reporting
Department
• Determine the strategic business direction for the Company.
• Create business networks and acquisition opportunities for the Company’s business
growth.
• Develop fundraising target strategies.
• Create and developing funding products that have been and will be developed.
• Establish and plan target markets for MSME Loans, Corporate Loans, and annual work
objectives.
• Develop policies, strategies, and improvements in credit mechanisms.
• Analyze and make informed business decisions to advance the Company.
• Responsible for all obstacles and accounting data integrity.
• Ensure the team remains effectively organized, cross-trained, and continuously seeks
the most appropriate arrangements.
• Develop strategies and policies for implementing Treasury activities, prioritizing
liquidity, and optimizing fund utilization.
• Establish relationships with banks/financial institutions/money market players that
have provided and will provide money market line facilities.
• Monitor the development of interest rates on financial instruments and analyzing the
current money market situation.
• Develop marketing policies and strategies.
• Monitor the development and performance of branches.
• Monitor the collection and management of data and its analysis.
*) Berdasarkan Struktur Organisasi yang tertuang dalam Surat Keputusan Direksi No.SKEP/060/SET/BNC/VIII/2022 per 29 Agustus 2022
*) Based on the Organizational Structure stipulated in the Board of Directors’ Decree No. SKEP/060/SET/BNC/VIII/2022 as of August 29, 2022
Divisi dan Komite di Bawah Direksi
Divisions and Committees under the Board of Directors
Dalam rangka melaksanakan prinsip-prinsip GCG, In order to implement the GCG principles, the Board
Direksi telah membentuk Divisi Satuan Kerja Audit of Directors has established the Internal Audit Work
Internal, Divisi Kepatuhan dan Divisi IT & Operasional Unit Division, Compliance Division, IT & Operational
Risiko serta Divisi Risiko Kredit (Credit Risk). Divisi- Risk Division, and Credit Risk Division. These divisions
divisi tersebut telah bekerja secara efektif membantu have been effectively assisting the Board of Directors
Direksi dalam melaksanakan pengawasan dan in supervising and controlling the Company’s business
pengendalian terhadap kegiatan usaha Perseroan di activities in the Banking sector.
sektor Perbankan.
Di samping hal-hal tersebut di atas, Direksi juga In addition to the matters mentioned above, the Board
dibantu oleh pejabat eksekutif dan komite di bawah of Directors is also assisted by executive officers an
koordinasinya seperti: committees under their coordination such as:
1. Komite Manajemen Risiko dan Tata Kelola 1. Risk Management & Corporate Governance
Perusahaan (Risk Management & GCG) Committee
2. Komite Kebijakan Perkreditan 2. Credit Policy Committee
3. Komite Kredit 3. Credit Committee
4. Komite Personalia 4. Personnel Committee
5. Komite Aset dan Liabilitas (ALCO) 5. Asset and Liability Committee (ALCO)
6. Komite Teknologi Informasi (TI) 6. Information Technology (IT) Committee
Komite Manajemen Risiko & Tata Kelola Risk Management & Corporate Governance
Perusahaan Committee
Direksi membentuk Komite Manajemen Risiko (Risk The Board of Directors has established the Risk
Management Committee RMC) untuk menetapkan, Management Committee (RMC) to define, review the
meninjau pelaksanaan dan terus memperbaiki implementation, and continually improve the policies
kebijakan dan metodologi yang digunakan untuk and methodologies used to manage risk.
mengelola risiko.
348 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pembentukan Komite Manajemen Risiko juga seiring The formation of the Risk Management Committee
dengan perkembangan pesat industri jasa keuangan also aligns with the rapid development of the financial
khususnya perbankan dan dalam rangka mengelola services industry, particularly banking, and aims to
potensi risiko yang semakin kompleks secara efektif. effectively manage increasingly complex potential
risks.
Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan yang selanjutnya The Credit Policy Committee, abbreviated as KKP, is a
disingkat KKP adalah komite yang dibentuk oleh Direksi committee formed by the Board of Directors to manage
dalam rangka pengelolaan kebijakan perkreditan yang credit policies. The goal is to support healthy lending
bertujuan untuk mendukung pemberian kredit yang practices and incorporate internal control elements
sehat dan mengandung unsur pengendalian internal from the initial stages of the lending process to the
mulai tahap awal proses kegiatan perkreditan sampai monitoring of credit, while adhering to prudential
dengan tahap pemantauan perkreditan dengan principles.
memperhatikan prinsip kehati-hatian.
Komite Kredit Credit Committee
Komite Kredit adalah Komite yang dibentuk Direksi The Credit Committee is a committee established
untuk mengevaluasi dan/atau memberikan keputusan by the Board of Directors to evaluate and/or make
kredit untuk jumlah dan jenis kredit yang ditetapkan credit decisions for the amount and type of credit
oleh Direksi dengan memperhatikan pengembangan determined by the Board, taking into account business
bisnis dan dengan memperhatikan prinsip kehati- development and adhering to prudential principles
hatian yang wajib menerapkan four-eyes principles. that require the application of four-eyes principles.
Komite Personalia Personnel Committee
Direksi membentuk Komite Personalia (SDM) The Board of Directors has established the Personnel
untuk melakukan peninjauan dan perubahan (Human Resources) Committee to review and
kebijakan Sumber Daya Manusia (SDM) secara modify human resources (HR) policies continuously,
berkesinambungan searah dengan rencana bisnis aligned with the bank’s business plan. The review
Bank. Peninjauan dan perubahan kebijakan SDM ini and modification of HR policies are also an effort to
juga sebagai upaya untuk mewujudkan terlaksananya achieve good corporate governance through control
Tata Kelola Perusahaan yang baik melalui mekanisme mechanisms and the implementation of strategic
pengendalian dan implementasi kebijakan strategis, policies, including Learning and Development,
antara lain di bidang Learning dan Development, Compensation and Benefits, Talent Management, and
Compensation dan Benefit, Talent Management serta other strategic policies.
kebijakan strategis lainnya.
Komite Aset & Liabilitas (ALCO) Asset & Liability Committee (ALCO)
Komite pendukung Direksi dengan tugas menganalisa ALCO is a committee that supports the Board of
dan mengevaluasi pengelolaan aset dan liabilitas, Directors, responsible for analyzing and evaluating
serta pengambilan keputusan yang terkait melalui asset and liability management, as well as making
perumusan kebijakan, strategi dan sasaran untuk related decisions through the formulation of policies,
mengelola aset dan liabilitas Bank secara terintegrasi. strategies, and targets for managing the bank’s assets
Mengurangi dan mengeliminir risiko yang terjadi pada and liabilities in an integrated manner. The committee
perbankan terutama Risiko Likuiditas, Suku Bunga dan aims to reduce and eliminate risks occurring in the
Nilai Tukar. banking sector, particularly Liquidity Risk, Interest Rate
Risk, and Foreign Exchange Risk.
Komite Teknologi Informasi Information Technology Committee
Komite Pengarah Teknologi Informasi dibentuk Direksi The Information Technology Steering Committee is
dengan tujuan membantu pelaksanaan tugas Direksi established by the Board of Directors with the purpose
dalam melaksanakan tugas dan tanggung jawab of assisting the implementation of the Board’s duties
terhadap penetapan rencana strategis Teknologi and responsibilities regarding the establishment of
Informasi dan kebijakan bank terkait penggunaan strategic plans for information technology and bank
Teknologi Informasi. policies related to the use of Information Technology.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 349
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Penilaian terhadap kinerja Divisi dan Komite dilakukan The performance evaluation of Divisions and
baik secara individual atau kolektif secara berkala. Committees is carried out both individually and
Penilaian dilakukan secara self-assessment berdasarkan collectively on a regular basis. Evaluations are
sistem yang telah disepakati bersama antara Direksi, conducted through self-assessment based on a system
Divisi, dan Komite. Hasil penilaian terhadap para agreed upon among the Board of Directors, Divisions,
anggota Divisi dan Komite menjadi dasar bagi setiap and Committees. The evaluation results of the Division
anggota memperbaiki kinerja. Kriteria penilaian and Committee members serve as the basis for each
terhadap anggota Divisi dan Komite mencakup kualitas member to improve their performance. The assessment
kerja, rapat-rapat, keaktifan dalam berkomunikasi criteria for Division and Committee members include
dan inovasi serta rekomendasi, serta kriteria lainnya. work quality, meetings, proactivity in communication
Berdasarkan hasil self-assessment dari Direksi, capaian and innovation, recommendations, and other criteria.
kinerja Divisi dan Komite secara keseluruhan adalah Based on the self-assessment results from the Board
baik karena telah membantu dan mendukung of Directors, the overall performance achievement of
pelaksanaan tugas Direksi dalam menjalankan tugas the Divisions and Committees is good, as they have
operasional Perseroan sesuai dengan rencana bisnis supported and assisted the Board in carrying out the
Bank serta tujuan dan target yang telah ditetapkan Company’s operational duties in accordance with the
dengan mengedepankan prinsip kehati-hatian. bank’s business plan, and the goals and targets set
with a focus on prudential principles.
Penilaian Kinerja Direksi
Board of Directors Performance Assessment
Kebijakan Perseroan terkait dengan penilaian The Company’s policies related to the performance
terhadap kinerja Direksi dilaksanakan sesuai dengan assessment of the Board of Directors are carried out
ketentuan-ketentuan yang berlaku, khususnya POJK according to the applicable regulations, in particular
No. 5/ POJK.03/2016 tanggal 26 Januari 2016 tentang POJK No. 5/POJK.03/2016 dated January 26, 2016
Rencana Bisnis Bank Umum dan ketentuan-ketentuan concerning Commercial Bank Business Plans and
terkait lainnya. Penilaian dimaksud berupa “Laporan other related provisions. The assessment is in the form
Pengawasan Dewan Komisaris atas Perkembangan of “Supervision Report of the Board of Commissioners
dan Pelaksanaan Rencana Bisnis Perseroan” yang on the Development and Implementation of the
disampaikan per semester kepada Bidang Pengawasan Company’s Business Plan” which is submitted every
OJK. Selain penilaian kinerja secara umum tersebut, semester to the OJK Supervision Division. In addition
Dewan Komisaris juga melakukan penilaian secara to the general performance assessment, the Board of
khusus terhadap kinerja masing-masing anggota Commissioners also conducts a specific assessment
Direksi. Hasil penilaian tahun buku 2022 adalah baik for the performance of each member in the Board
karena tidak ada hal signifikan yang berpengaruh of Directors. The results of the 2021 fiscal year
negatif terhadap jalannya operasional Perseroan. assessment are classified as good because there are
no significant things that negatively affect the running
of the organization.
Rangkap Jabatan Anggota Direksi
Concurrent Positions of Members of the Board of Directors
Sampai dengan akhir tahun 2022, seluruh anggota Until the end of 2022, there were no members of
Direksi Perseroan tidak memiliki rangkap jabatan pada the Board of Directors in the Company who have
perusahaan lain. concurrent positions in other companies.
Kepemilikan Saham Direksi
The Board of Directors’ Share Ownership
Pada tahun 2022, tidak ada anggota Direksi In 2022, none of the Board of Directors’ members in
Perseroan yang memiliki saham pada perusahaan the Company owned any shares in other companies.
lain. Walaupun demikian, berdasarkan Peraturan However, based on the Financial Services Authority
Otoritas Jasa Keuangan, Perseroan memiliki kebijakan Regulation, the Company has a policy regarding the
mengenai kepemilikan saham Direksi yang mengatur share ownership of the Board of Directors which
bahwa anggota diwajibkan untuk mengungkapkan stipulates that members are required to disclose
350 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
kepemilikan sahamnya paling lambat 3 (tiga) hari kerja their share ownership no later than 3 (three) working
setelah terjadinya kepemilikan atas saham Perseroan. days after the ownership of the Company’s shares
Kepemilikan saham Direksi atas saham Perseroan occurs. The Board of Directors’ share ownership in
setiap bulan dilaporkan oleh Perseroan kepada the Company shares is reported every month by the
Otoritas Jasa Keuangan. Company to the Financial Services Authority (OJK).
Pelaksanaan Tugas dan Tanggung Jawab Direksi Tahun 2022
The Board of Directors’ Execution of Duties and Responsibilities in 2022
Selama tahun 2022, Direksi Perseroan secara umum Throughout 2022, the Company’s Directors in
telah melaksanakan beragam tugas sesuai peraturan general have carried out various duties according
perundang-undangan yang berlaku serta Anggaran to the applicable laws and regulations as well as the
Dasar Perseroan. Secara garis besar, Direksi telah Company’s Articles of Association. In a broad sense,
menjalankan tugasnya mengelola Perseroan di the Board of Directors has carried out its duties to
sepanjang tahun 2022 sesuai dengan fungsi dan tugas manage the Company throughout 2022 according to
pokok masing-masing anggota. the main functions and duties of each member.
Mekanisme Pemberhentian dan Pengunduran Diri Direksi
Mechanism for Board of Directors’ Termination And Resignation
Mekanisme pemberhentian dan pengunduran diri The termination and resignation mechanism of the
Direksi telah diatur dalam Anggaran Dasar Perseroan Board of Directors is regulated in the Company’s
No. 01 tanggal 6 Juli 2021 Pasal 16, yang berisi: Articles of Association No. 01 dated July 6, 2021, Article
16, which states:
1. Seorang anggota Direksi berhak mengundurkan 1. A member of the Board of Directors has the right
diri dari jabatannya dengan memberitahukan to resign from his/her position by informing his
secara tertulis mengenai maksudnya tersebut intention in written form to the Company no later
kepada Perseroan paling lambat 60 (enam puluh) than 60 (sixty) days before the date of his/her
hari sebelum tanggal pengunduran dirinya. resignation.
2. Perseroan wajib menyelenggarakan RUPS untuk 2. The Company is required to hold a GMS to decide
memutuskan permohonan pengunduran diri on the resignation request of the Board of Directors’
anggota Direksi sebagaimana dimaksud pada poin members as referred to in point 1 above no later
1 diatas paling lambat 90 (sembilan puluh) hari than 90 (Ninety) days after receiving the resignation
setelah diterimanya permohonan pengunduran request.
diri dimaksud.
3. Dalam hal Perseroan tidak menyelenggarakan 3. In the event that the Company does not hold a
RUPS dalam jangka waktu sebagaimana dimaksud GMS within the period as referred to in point 2
dalam poin 2 diatas, maka dengan lampaunya kurun above of this paragraph, then after that period
waktu tersebut, pengunduran diri anggota Direksi has elapsed, the resignation of the member of the
menjadi sah tanpa memerlukan persetujuan RUPS, Board of Directors becomes valid without requiring
namun Perseroan wajib menyampaikan laporan/ the approval of the GMS; however, the Company
pengunduran diri tersebut dalam RUPS yang akan is obliged to submit the report/resignation at the
datang. upcoming GMS.
4. Sebelum pengunduran diri berlaku efektif, anggota 4. Before the resignation becomes effective, the Board
Direksi yang bersangkutan tetap berkewajiban of Directors’ member in concern is still obliged to
menyelesaikan tugas dan tanggung jawabnya complete his duties and responsibilities according
sesuai dengan anggaran dasar dan peraturan to the articles of association and the applicable
perundang-undangan serta peraturan yang laws and regulations in the Capital Market sector.
berlaku di bidang Pasar Modal.
5. Direksi yang mengundurkan diri baru bebas dari 5. The Board of Directors who resign will only be free
tanggung jawab setelah memperoleh pembebasan from responsibility after obtaining the release of
tanggung jawab dari RUPS Tahunan. responsibility from the Annual GMS.
6. Dalam hal terdapat Direksi yang mengundurkan 6. In the event that the Board of Directors’ member
diri sehingga mengakibatkan jumlah anggota who resigns causing the total number of members
Direksi menjadi kurang dari 3 (tiga) orang, maka to be less than 3 (three) people, then the resignation
pengunduran diri tersebut sah apabila telah is valid if it has been determined by the GMS and
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ditetapkan oleh RUPS dan telah diangkat anggota a new member in the Board of Directors has been
Direksi yang baru sehingga memenuhi persyaratan appointed to meet the minimum requirements for
minimal jumlah anggota Direksi. the number of members in the Board of Directors.
Kebijakan Keberagaman Komposisi Anggota Dewan Komisaris dan Direksi
Policy on Diversity of Member Composition in Board of Commissioners and Board Of Directors
Dalam rangka mendukung efektivitas tugas In order to support the effectiveness of the supervisory
pengawasan Dewan Komisaris dan pengurusan duties of the Board of Commissioners and the
Perseroan oleh Direksi, Perseroan menjalankan management of the Company by the Board of Directors,
kebijakan keragaman komposisi anggota Dewan the Company implements a policy on the diversity of
Komisaris dan Direksi. Hal ini penting mengingat the composition of the Board of Commissioners and
keberagaman keahlian, pengalaman, dan latar Directors. This is important considering that diversity
belakang Pendidikan menjadi salah satu faktor in expertise, experience, and educational backgrounds
keunggulan yang diharapkan dapat meningkatkan is one of the factors contributing to excellence, which
kinerja Perseroan, sehingga menjadi semakin is expected to enhance the Company’s performance,
terdepan dan mampu memberikan kepuasan bagi making it increasingly prominent and capable of
para pemangku kepentingan. delivering satisfaction to stakeholders.
Mengacu pada Lampiran Surat Edaran OJK No. 32/ Referring to the Attachment of OJK Circular Letter No.
SEOJK.04/2015 tanggal 27 November 2015 tentang 32/ SEOJK.04/2015 dated November 27, 2015 concerning
Pedoman Tata Kelola Perusahaan Terbuka, Perseroan Guidelines for the Governance of Public Companies,
memiliki kebijakan keberagaman komposisi anggota the Company has a policy of varying the composition
Dewan Komisaris dan Direksi. Peraturan tersebut of the members in the Board of Commissioners and
menyebutkan bahwa komposisi Dewan Komisaris the Board of Directors. The regulation states that the
dan Direksi merupakan kombinasi karakteristik composition of the Board of Commissioners and the
sesuai dengan kebutuhan Perseroan sebagai sebuah Board of Directors is a combination of characteristics
Perusahaan Terbuka. Karakteristik tersebut tercermin according to the needs of the Company as a Public
dalam penentuan keahlian, pengetahuan, dan Company. These characteristics are reflected in
pengalaman yang dibutuhkan para anggota Dewan the determination of the skills, knowledge, and
Komisaris dan Direksi untuk melaksanakan tugas experience required by the members of the Board of
dan tanggung jawab sesuai fungsi utamanya masing- Commissioners and the Board of Directors to carry
masing. Komposisi ini diharapkan dapat menjadi faktor out their duties and responsibilities according to
positif yang mendukung pengambilan keputusan atau their respective main functions. This composition is
pembuatan kebijakan di Perseroan. expected to be a positive factor that supports decision
making or policy making in the Company.
Keberagaman dalam komposisi Dewan Komisaris dan Diversity in the composition of the Company’s Board
Direksi Perseroan antara lain: of Commissioners and Directors includes:
1. Memiliki objektivitas, integritas, keahlian, 1. Possessing objectivity, integrity, expertise,
pengetahuan, pengalaman, pola pikir, dan knowledge, experience, mindset, and relevant
kemampuan yang relevan. capabilities.
2. Perhatian khusus terhadap komposisi dan 2. Special attention to the composition and balance
keseimbangan Dewan Komisaris dan Direksi harus of the Board of Commissioners and Directors
sesuai dengan peraturan regulator yang berlaku. must be in accordance with applicable regulatory
requirements.
3. Pengelolaan rangkap jabatan yang harus sesuai 3. Managing concurrent positions must be in line with
dengan peraturan regulator yang berlaku. applicable regulatory requirements.
4. Keberagaman lainnya sesuai dengan strategi Bank. 4. Other diversities in accordance with the Bank’s
strategy.
352 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
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Remunerasi Dewan Komisaris
dan Direksi
Remuneration for Board of Commissioners
and Board of Directors
Remunerasi Dewan Komisaris dan Direksi ditetapkan The remuneration for the Board of Commissioners
berdasarkan kebijakan internal Perseroan, dengan and the Board of Directors is determined based on
tetap memperhatikan compensation benefit yang the Company’s internal policies, with due regard
wajar dan berlaku umum. Penetapan honorarium to compensation benefits that are reasonable and
dan tantiem Dewan Komisaris serta gaji dan tantiem generally accepted. Determination of honorarium
Direksi ditetapkan sesuai hasil RUPS. Perseroan hingga and bonuses for the Board of Commissioners as well
kini tidak memiliki kebijakan untuk memberikan as salaries and bonuses for the Board of Directors are
remunerasi dalam bentuk opsi saham kepada Dewan determined according to the results of the GMS. Until
Komisaris, Direksi dan Pejabat Eksekutif. Paket/ now, the Company did not have a policy to provide
kebijakan remunerasi dan fasilitas lain bagi Dewan remuneration in the form of stock options to the Board
Komisaris dan Direksi adalah sebagai berikut: of Commissioners, Board of Directors, and Executive
Officers. The remuneration package/policy and other
facilities for the Board of Commissioners and the
Board of Directors are as follows:
1. Remunerasi dalam bentuk non natura: 1. Benefit-in-cash Remuneration form:
a. Dewan Komisaris: honorarium dan tantiem; a. Board of Commissioners: honorarium and
bonuses;
b. Direksi: gaji dan tantiem; b. Board of Directors: salary and bonuses;
2. Remunerasi dalam bentuk natura/non-natura: 2. Benefit-in-kind/ Benefit-in-cash Remuneration
form:
a. Dewan Komisaris: Tunjangan Hari Raya dan a. Board of Commissioners: Holiday Allowance
Tunjangan Ketenagakerjaan; and Employment Allowance;
b. Direksi: Tunjangan kesehatan, Tunjangan BPJS b. Directors: Health allowance, BPJS Employment
Ketenagakerjaan, Tunjangan Dana Pensiun, Allowance, Pension Fund Allowance, Holiday
Tunjangan Hari Raya, dan kendaraan dinas. Allowance, and official vehicles
Jumlah Diterima dalam 1 Tahun
Amount Received in 1 Year
Direksi Dewan Komisaris
Board of Directors Board of Commissioner
Jenis Remunerasi dan Fasilitas Lain
Types of Remuneration and Other Facilities
Jumlah Jumlah
Jumlah Remunerasi Jumlah Remunerasi
Anggota (Rp Juta) Anggota (Rp Juta)
Total of Member Remuneration Total of Member Remuneration
(IDR Million) (IDR Million)
Remunerasi (Gaji, Bonus, Tunjangan Rutin, Tantiem dan Fasilitas
Lainnya dalam bentuk Non-Natura)
4 13.500 – 15.000 4 5.000 – 6.000
Remuneration (Salaries, Bonuses, Routine Allowances, Bonuses,
and Other Facilities in Form of Benefit-in-Cash)
Fasilitas Lainnya dalam bentuk Natura (Perumahan, Transportasi,
Asuransi/Kesehatan dan Lainnya):
Other Facilities in a form of benefit-in-kind (Housing,
Transportation, Health Insurance and so on):
Dapat dimiliki
- - - -
Can be owned
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Rasio Gaji Tertinggi dan Terendah Rasio
No
Highest and Lowest Salary Ratio Ratio
1. Rasio gaji pegawai tertinggi dan terendah
1 : 34,3
Highest and lowest employee’s salary ratio
2. Rasio gaji Direksi tertinggi dan terendah
1 : 2,5
Highest and lowest Director’s salary ratio
3. Rasio gaji Komisaris tertinggi dan terendah
1 : 1,67
Highest and lowest Commissioner’s salary ratio
4. Rasio gaji Direksi tertinggi dan pegawai tertinggi
1:2
Highest salary of Directors and highest salary of employee ratio
354 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Organ Pendukung Dewan Komisaris
Supporting Organs for the Board of Commissioners
Komite Audit
Audit Committee
Dewan Komisaris membentuk kepengurusan The Board of Commissioners has established an Audit
Komite Audit yang tugasnya adalah bertanggung Committee with the responsibility of assisting the
jawab kepada Dewan Komisaris dalam membantu Board of Commissioners in executing their supervisory
melaksanakan tugas dan fungsi pengawasan Dewan tasks and functions related to financial information,
Komisaris yang terkait dengan informasi keuangan, internal control systems, the effectiveness of internal
sistem pengendalian internal, efektivitas pemeriksaan and external audits, and the Company's compliance.
internal dan eksternal, serta kepatuhan Perseroan.
Komite Audit memiliki Pedoman dan Tata Tertib Kerja The Audit Committee has Guidelines and
yang mengatur antara lain mengenai: organisasi, Work Procedures that regulate, among others:
keanggotaan, independensi, tugas dan tanggung organization, membership, independence, duties
jawab, wewenang, etika kerja, rapat, tanggung jawab and responsibilities, authority, work ethics, meetings,
pelaporan serta masa tugas. Pedoman kerja tersebut reporting responsibilities, and term of office. These
dikaji secara berkala untuk memastikan cakupan sesuai guidelines are reviewed periodically to ensure coverage
dengan ketentuan yang berlaku dan perkembangan aligns with applicable regulations and the Company's
bisnis Perseroan. Pedoman terakhir disetujui oleh business development. The latest guidelines were
anggota Komite Audit pada bulan Desember 2020. approved by the Audit Committee members in
December 2020.
Mengacu kepada Pedoman dan Tata Tertib Kerja In accordance with the Guidelines and Work Procedures
Komite Audit dan peraturan yang berlaku, anggota of the Audit Committee and applicable regulations,
Komite Audit sekurang-kurangnya berjumlah 3 (tiga) the Audit Committee members shall consist of at
orang anggota independen, yang terdiri dari Komisaris least 3 (three) independent members, comprising
Independen dan Pihak Independen, atau paling kurang Independent Commissioners and Independent Parties,
dengan ketentuan sebagai berikut: or at least with the following provisions:
1. Seorang Komisaris Independen. 1. One Independent Commissioner.
2. Seorang pihak independen yang memiliki keahlian 2. One independent party with expertise in finance or
di bidang keuangan atau akuntansi, dan accounting, and
3. Seorang pihak independen yang memiliki keahlian 3. One independent party with expertise in law or
di bidang hukum atau perbankan. banking.
Pada tahun 2022, Komite Audit Perseroan terdiri In 2022, the Company's Audit Committee consists of
dari seorang Ketua yang merupakan Komisaris a chairman who is an Independent Commissioner
Independen dan 2 (dua) orang anggota yang berasal and 2 (two) members from independent parties in
dari pihak independen sesuai dengan ketentuan yang accordance with applicable provisions. The Company
berlaku. Perseroan memastikan bahwa Ketua maupun ensures that both the Chairman and Members of the
Anggota Komite Audit memiliki integritas, akhlak dan Audit Committee have good integrity, morals, and
moral yang baik. ethics.
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Berdasarkan Surat Keputusan Direksi Nomor Based on the Board of Directors' Decree Number
SKEP/077/SET/BNC/IX/2021 tanggal 22 September SKEP/077/SET/BNC/IX/2021 dated September 22, 2021,
2021, Susunan Anggota Komite Audit Perseroan, the composition of the Company's Audit Committee is
sebagai berikut: as follows:
Nama Jabatan
No
Name Position
Ketua Komite Audit
1. Pamitra Wineka
Chairman of the Audit Committee
Anggota, Bidang Keuangan-Akuntansi/Perbankan
2. Adi Priyono
Member, Finance-Accounting/Banking Sector
Anggota, Bidang Hukum/Perbankan
3. R. Rivai M. Noer
Member, Legal/Banking Sector
Profil Komite Audit
Audit Committee Profile
Pamitra Wineka
Ketua Komite Audit
Chairman of the Audit Committee
Profil lengkap Pamitra Wineka dapat dilihat pada Bab Profil Perusahaan dalam Laporan Tahunan ini.
The complete profile of Pamitra Wineka can be found in the Company Profile section of this Annual Report.
Adi Priyono
Anggota, Bidang Keuangan-Akuntansi/Perbankan
Member, Finance-Accounting/Banking Sector
Data Pribadi Warga Negara Indonesia, 68 tahun
Personal Data Indonesian, 68 years old.
Jabatan Anggota, Bidang Keuangan-Akuntansi/Perbankan
Position Member of Finance-Accounting/Banking Sector
Riwayat Pendidikan • 2006 Certified Lead Auditor ISO 9001:2000 SGS Indonesia
Educational Background • 1985 Sarjana Ekonomi Manajemen, Universitas Indonesia
• 1976 Sarjana Muda Teknologi Tekstil, UPN Veteran Jakarta
• 1972 SMA Negeri 20, Jakarta
• 1969 SMP Negeri 64, Jakarta
• 1966 SD Negeri Cipayung, Bogor
• 2006 Certified Lead Auditor ISO 9001:2000 SGS Indonesia
• 1985 Bachelor’s Degree in Management, University of Indonesia
• 1976 Bachelor’s Degree in Textile Technology, UPN Veteran Jakarta
• 1972 SMA Negeri 20, Jakarta
• 1969 SMP Negeri 64, Jakarta
• 1966 SD Negeri Cipayung, Bogor
Periode Jabatan 22 September 2021 sampai dengan sekarang
Term of Office September 22, 2021 until present
356 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Riwayat Pekerjaan dan • 2011-sekarang: Anggota Komite Audit Independen PT SLJ Global Tbk
Rangkap Jabatan • 2009-sekarang: Komisaris PT Bina Dana Mulya
• 2008-sekarang: PT Bank Neo Commerce Tbk
Job Experience and • 2007-sekarang: Consulting Office, Moriday Banking Services
Concurrent Position • 1976-1980: PT Teijin Indonesia Fiber Corp.
• 1981-1986: Kanwil Perindustrian DKI Jakarta
• 1986-2006: PT Bank Niaga
• 2011-present: Member of the Independent Audit Committee of PT SLJ Global Tbk
• 2009-present: Commissioner of PT Bina Dana Mulya
• 1976-1980: PT Teijin Indonesia Fiber Corp.
• 1981-1986: DKI Jakarta Regional Office for Industry
• 1986-2006: PT Bank Niaga
• 2007-present: Consulting Office, Moriday Banking Services
• 2008-present: PT Bank Neo Commerce Tbk
R. Rivai M. Noer
Anggota, Bidang Hukum/Perbankan
Member, Legal/Banking Sector
Data Pribadi Warga Negara Indonesia, 57 tahun
Personal Data Indonesian, 57 years old
Jabatan Anggota Komite Audit Bidang Hukum/Perbankan (Pihak Independen)
Position Member of Legal/Banking Sector (Independent Party)
Riwayat Pendidikan • 1997 MM IPWI
Educational Background • 1984 Fakultas Hukum Universitas Indonesia
• 1981 SMA Bukit Tinggi
• 1978 SMP Bukit Tinggi
• 1971 SD Bukit Tinggi
• 1997 MM IPWI
• 1984 Bachelor’s Degree in Law, University of Indonesia
• 1981 SMA Bukit Tinggi
• 1981 SMA Bukit Tinggi
• 1978 SMP Bukit Tinggi
• 1971 SD Bukit Tinggi
Periode Jabatan 22 September 2021 sampai dengan sekarang
Term of Office September 22, 2021 until present
Riwayat Pekerjaan dan • 2013-sekarang: Direktur PT Andesta Mitra Sejahtera
Rangkap Jabatan • 2011-sekarang: Managing Partner Waldi Rivai & Partners
Job Experience and • 2010-sekarang: Ketua Komite Audit PT Island Concepts Indonesia Tbk
Concurrent Position • 1991-2000: PT Bank Duta Tbk
• 2000-2003: RICH & RISJAD Law Firm
• 2004-2012: PRISMA & Co Law Firm
• 2007-sekarang: Anggota Komite Audit PT Bank Neo Commerce Tbk
• 2013-present: Director of PT Andesta Mitra Sejahtera
• 2011-present: Managing Partner of Waldi Rivai & Partners
• 2010-present: Chairman of the Audit Committee of PT Island Concepts Indonesia Tbk
• 1991-2000: PT Bank Duta Tbk
• 2000-2003: RICH & RISJAD Law Firm
• 2004-2012: PRISMA & Co Law Firm
• 2007-present: Member of the Audit Committee of PT Bank Neo Commerce Tbk
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 357
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Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Tugas dan tanggung jawab Komite Audit antara lain: The duties and responsibilities of the Audit Committee
include:
1. Melakukan penelaahan atas informasi keuangan 1. Review the financial information to be published
yang akan diterbitkan Perseroan kepada publik by the Company to the public and/or authorities,
dan/atau pihak otoritas, antara lain laporan including financial reports (quarterly/semester/
keuangan (tiga bulanan/semesteran/tahunan), annually), financial projections, annual reports and
proyeksi keuangan, laporan tahunan dan laporan other reports related to the Company’s financial
lainnya terkait dengan informasi keuangan information.
Perseroan.
2. Melakukan penelaahan atas ketaatan terhadap 2. Review compliance with laws and regulations
peraturan perundang-undangan yang berhubungan related to the Company’s business activities
dengan kegiatan usaha Perusahaan termasuk dan including but not limited to laws and regulations
tidak terbatas pada peraturan perundang-undangan in the capital market sector, and/or regulations
di bidang pasar modal, dan/atau peraturan terkait related to Good Corporate Governance.
tata kelola perusahaan yang baik (Good Corporate
Governance).
3. Memberikan rekomendasi kepada Dewan 3. Provide recommendations to the Board of
Komisaris mengenai penunjukan Akuntan Publik Commissioners regarding the appointment of a
(AP) dan/atau kantor Akuntan Publik (KAP) yang Public Accountant (AP) and/or Public Accounting
akan memberikan jasa audit atas informasi Firm (KAP) that will provide audit services for annual
keuangan historis tahunan, yang didasarkan pada historical financial information, which is based on
independensi, ruang lingkup penugasan dan imbal independence, scope of assignment and fees.
jasa.
4. Mengawasi pelaksanaan audit dan memantau hasil 4. Supervise the implementation of audits and
temuan audit yang dilakukan, serta memastikan AP monitor the results of audit findings carried out,
dan KAP mengkomunikasikan segera atas hal-hal/ as well as ensure that AP and KAP communicate
temuan-temuan yang signifikan kepada Komite immediately on significant matters/findings
Audit untuk disampaikan kepada Dewan Komisaris, to the Audit Committee to be submitted to the
termasuk memastikan bahwa manajemen Board of Commissioners, including ensuring
melakukan tindak lanjut atas hasil temuan tersebut. that management takes follow-up actions on the
findings.
5. Memantau dan mengevaluasi pelaksanaan tindak 5. Monitor and evaluate the implementation of the
lanjut Direksi atas hasil temuan Internal Audit, Board of Directors’ follow-up on the findings
KAP, dan hasil pengawasan OJK, guna memberikan of Internal Audit, KAP, and the results of OJK
rekomendasi kepada Dewan Komisaris. supervision, in order to provide recommendations
to the Board of Commissioners
6. Memantau dan mengevaluasi perencanaan 6. Monitor and evaluate the planning and
dan pelaksanaan audit oleh auditor intern dan implementation of audits by the internal auditors
mengawasi pelaksanaan tindak lanjut audit dalam and supervise the implementation of follow-up
rangka menilai kecukupan pengendalian intern. audits in order to assess the adequacy of internal
control.
7. Memastikan bahwa Satuan Kerja Audit Internal 7. Ensure that the Internal Audit Unit (SKAI) works
(SKAI) bekerja secara independen. independently.
8. Melakukan evaluasi rencana kerja audit tahunan 8. Evaluate the Company’s annual audit work plan,
Perseroan, termasuk memberikan rekomendasi including providing recommendations to the Board
kepada Dewan Komisaris terkait penyusunan of Commissioners regarding the preparation of the
rencana audit dan ruang lingkupnya. audit plan and its scope.
Masa Tugas Komite Audit Term of Office for the Audit Committee
Periode penugasan anggota Komite Audit Perseroan The term of office for members of the Company’s
tidak boleh lebih lama dari masa jabatan Dewan Audit Committee must not be longer than the term
Komisaris, sehingga masa jabatan anggota Komite of office of the Board of Commissioners. Thus, the
Audit yang diangkat di antara masa jabatan Dewan term of office of Audit Committee members who are
Komisaris akan berakhir bersamaan dengan appointed between the terms of office of the Board of
358 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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berakhirnya masa jabatan Dewan Komisaris Commissioners will end at the end of the term of office
tersebut, tanpa mengurangi wewenang dari Dewan of the Board of Commissioners, without reducing the
Komisaris untuk melakukan pemberhentian dan/atau authority of the Board of Commissioners to termination
penggantian sebelum masa tugasnya berakhir. and/or replacement before their tenure ends.
Penyelenggaraan Rapat Meetings
Kebijakan pelaksanaan rapat bagi Komite Audit yaitu: The policy for conducting the meetings for the audit
committee is as follows:
1. Komite Audit menyelenggarakan rapat secara 1. The Audit Committee holds regular meetings at
berkala paling sedikit 1 (satu) kali dalam 3 (tiga) least 1 (one) time in 3 (three) months.
bulan.
2. Rapat dipimpin oleh Ketua Komite Audit. Apabila 2. The meeting is led by the Chairperson of the
ketua Komite Audit berhalangan hadir maka Audit Committee. If the chairperson of the
digantikan oleh Komisaris independen lainnya jika Audit Committee is unable to attend, he/she
ada atau salah satu anggota Komite Audit. shall be substituted with another independent
Commissioner if there is one or one of the members
of the Audit Committee.
3. Rapat dapat diselenggarakan apabila dihadiri lebih 3. Meetings can be held if attended by more than 1/2
dari 1/2 (satu per dua) jumlah anggota Komite (one half) of the number of members of the Audit
Audit. Committee.
4. Keputusan rapat Komite diambil berdasarkan 4. Committee meeting decisions are taken based
musyawarah mufakat. Dalam hal tidak tercapai on deliberation and consensus. In the event that
musyawarah dan mufakat, pengambilan keputusan deliberation and consensus are not reached,
dilakukan berdasarkan suara terbanyak. decisions are made based on a majority vote.
5. Perbedaan pendapat (dissenting opinions) yang 5. Dissenting opinions that occur in Committee
terjadi dalam rapat Komite, wajib dicantumkan meetings must be clearly stated in the minutes
secara jelas dalam risalah rapat beserta alasan dari of the meeting along with the reasons for the
perbedaan pendapat tersebut. dissenting opinions.
Selama tahun 2022, Komite Audit telah Throughout 2022, the Audit Committee has held 4
menyelenggarakan 4 (empat) kali pertemuan, yang (four) meetings, all of which were attended by the
seluruhnya dihadiri oleh Ketua dan kedua anggota. Chairperson and the two members. The summary of
Uraian mengenai kehadiran rapat Komite Audit adalah the Audit Committee meeting attendance is as follows:
sebagai berikut:
Nama Jumlah Rapat Jumlah Kehadiran % Kehadiran
Name Number of Meetings Number of Attendance % Attendance
Pamitra Wineka 4 4 100%
Adi Priyono 4 4 100%
R. Rivai M. Noer 4 4 100%
Pelaksanaan Kegiatan Kerja Komite Audit Implementation of Audit Committee Work Activities
Pembahasan dan fokus kajian dan diskusi Komite The discussion and focus of the Audit Committee’s
Audit di tahun 2022 antara lain adalah sebagai berikut: review and discussion in 2022, are as follows:
Audit Eksternal External Audit
1. Membahas hasil audit laporan keuangan Perseroan 1. Discuss the audit results of the Company’s
tahun 2021 serta mengevaluasi kesesuaian dengan 2021 financial statements and evaluating their
standar akuntansi yang berlaku. compliance with applicable accounting standards.
2. Melakukan evaluasi atas pelaksanaan jasa audit 2. Conduct an evaluation of the audit services
atas laporan keuangan periode 31 Desember 2021, implementation for the financial statements period
yang dilakukan oleh Kantor Akuntan Publik (KAP) ending December 31, 2021, performed by the Public
Purwantono, Sungkoro & Surja (EY Indonesia) dan Accounting Firm (KAP) Purwantono, Sungkoro
Yovita sebagai Akuntan Publik (AP). & Surja (EY Indonesia) and Yovita as the Public
Accountant (AP).
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Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
3. Memberikan rekomendasi kepada Dewan 3. Provide recommendations to the Board of
Komisaris atas penunjukan KAP dan AP untuk audit Commissioners regarding the appointment of the
tahun buku 2022, yang didasarkan pada beberapa KAP and AP for the 2022 fiscal year audit, based on
pertimbangan dan hasil evaluasi. several considerations and evaluation results.
4. Menelaah independensi, kinerja Akuntan Publik, 4. Review the independence, performance of the
fee (imbalan jasa) dan kriteria lain dalam rangka Public Accountant, fee (service remuneration) and
memberikan rekomendasi kepada Dewan other criteria in order to provide recommendations
Komisaris untuk penetapan Akuntan Publik. to the Board of Commissioners for the appointment
of the Public Accountant.
5. Menelaah kecukupan pemeriksaan Akuntan Publik 5. Assess the adequacy of the Public Accountant’s
untuk memastikan risiko-risiko penting telah examination to ensure that significant risks have
dipertimbangkan. been considered.
6. Memantau hasil temuan pemeriksaan auditor 6. Monitor the findings from the external auditor’s
eksternal. examination.
Satuan Kerja Audit Internal (SKAI) Internal Audit Working Unit (IAU)
1. Mengevaluasi rencana kerja tahunan Satuan Kerja 1. Evaluate the annual work plan of the Internal Audit
Audit Internal (SKAI) dan memberikan masukan- Working Unit (IAU) and providing input if necessary.
masukan jika diperlukan.
2. Melakukan pemantauan komitmen tindak 2. Monitor the commitment to follow-up on audit
lanjut temuan audit untuk menilai kecukupan findings to assess the adequacy of internal controls.
pengendalian internal.
3. Melakukan kajian dan memberikan persetujuan 3. Conduct reviews and approve the 2022 Audit Plan.
atas Rencana Audit tahun 2022.
4. Memastikan bahwa temuan-temuan SKAI yang 4. Ensure that significant IAWU findings are
signifikan segera disampaikan kepada Komite promptly communicated to the Audit Committee
Audit dan membahasnya untuk menjadi perhatian and discussed for the attention of the Board of
Dewan Komisaris. Commissioners.
5. Merekomendasikan kepada Dewan Komisaris agar 5. Recommend to the Board of Commissioners that
SKAI melakukan audit khusus bila ada dugaan the IAU conduct a special audit in case of suspected
terjadinya kecurangan atau penyimpangan fraud or deviations from legal regulations and/or
terhadap peraturan perundang-undangan dan/ other policies.
atau kebijakan lain.
6. Menelaah laporan Pelaksanaan dan Pokok-pokok 6. Review the Implementation Report and Main Points
Hasil Audit Intern yang akan disampaikan ke OJK. of Internal Audit Results to be submitted to the OJK.
7. Mengevaluasi efektivitas fungsi SKAI, dengan 7. Evaluate the effectiveness of the IAU function,
memastikan bahwa Manajemen melakukan tindak by ensuring that Management follows up on the
lanjut atas rekomendasi yang disampaikan SKAI. recommendations submitted by the IAWU.
Kepatuhan dan Internal Fraud Compliance and Internal Fraud
1. Memantau komitmen tindak lanjut hasil temuan 1. Monitoring the commitment to follow up on
pengawasan OJK serta memberikan rekomendasi the OJK supervision findings and providing
perbaikan. recommendations for improvement.
2. Melakukan kajian peraturan/ketentuan baru yang 2. Conducting a review of new applicable regulations/
berlaku dan dampaknya. rules and their impacts.
3. Memantau penerapan kepatuhan Perseroan dan 3. Monitoring the implementation of the Company’s
Anti Pencucian Uang dan Pencegahan Pendanaan compliance and Anti-Money Laundering and
Teroris (APU-PPT). Terrorism Financing Prevention (AML-TFP).
4. Memantau kasus internal fraud dan melakukan 4. Monitoring internal fraud cases and evaluating the
evaluasi program penanggulangan fraud. fraud prevention program.
Pernyataan Komite Audit atas Efektivitas Sistem Audit Committee Statement on the Effectiveness of
Pengendalian Internal the Internal Control System
Sistem pengendalian internal telah dievaluasi oleh The internal control system has been evaluated by
Komite Audit. Komite Audit memastikan sistem the Audit Committee. The Audit Committee ensures
360 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
pengendalian internal yang dilakukan oleh Perseroan that the internal control system implemented by the
dinilai sudah berjalan efektif dan memadai mencakup Company is assessed as effectively and adequately
pengendalian keuangan, operasional, serta kepatuhan covering financial, operational controls, as well as
terhadap peraturan perundang-undangan. compliance with legal regulations.
Komite Pemantau Risiko
Risk Monitoring Committee
Komite Pemantau Risiko bertanggung jawab kepada The Risk Monitoring Committee is responsible to the
Dewan Komisaris dan bertugas melakukan evaluasi Board of Commissioners and is tasked with evaluating
serta memastikan keselarasan antara Kebijakan and ensuring alignment between the Risk Management
Manajemen Risiko dan penerapannya. Komite Policy and its implementation. The Company’s
Pemantau Risiko Perseroan tahun 2022 terdiri dari Risk Monitoring Committee in 2022 consists of an
seorang Komisaris Independen sebagai ketua Komite Independent Commissioner as the Committee Chair
dengan 2 (dua) anggota independen. Seluruh anggota with 2 (two) independent members. All members of
Komite Pemantau Risiko memiliki integritas, akhlak, the Risk Monitoring Committee have good integrity,
dan moral yang baik, memiliki pengetahuan, keahlian, morals, and ethics, possess knowledge, expertise, and
dan pengalaman di bidang keuangan serta manajemen experience in finance and general risk management.
risiko secara umum.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Risk
Komite Pemantau Risiko memiliki Pedoman dan Tata Monitoring Committee has Guidelines and Work Rules
Tertib Kerja yang mengatur antara lain: organisasi, that regulate, among others: organization, membership,
keanggotaan, independensi, tugas dan tanggung independence, duties and responsibilities, authority,
jawab, wewenang, etika kerja, rapat, tanggung jawab work ethics, meetings, reporting responsibilities and
pelaporan serta masa tugas. Pedoman kerja tersebut tenure. The work guidelines are reviewed regularly
dikaji secara berkala untuk memastikan cakupan sesuai to ensure coverage is in accordance with applicable
dengan ketentuan yang berlaku dan perkembangan regulations and the Company’s business development.
bisnis Perseroan. Pedoman terakhir disetujui oleh The latest guidelines were approved by members of
Komite Pemantau Risiko pada tanggal 15 Maret 2016. the Risk Monitoring Committee on March 15, 2016.
Mengacu kepada Pedoman dan Tata Tertib Kerja Referring to the Guidelines and Work Rules of the Risk
Komite Pemantau Risiko dan peraturan yang berlaku, Monitoring Committee and applicable regulations, the
anggota Komite Pemantau Risiko terdiri dari: members of the Risk Monitoring Committee consist of:
1. Seorang Komisaris Independen; 1. An Independent Commissioner.
2. Seorang pihak independen yang memiliki keahlian 2. An independent party with expertise in finance or
di bidang keuangan atau akuntansi; dan accounting, and
3. Seorang pihak independen yang memiliki keahlian 3. An independent party with expertise in risk
di bidang Manajemen risiko. management.
Berdasarkan Surat Keputusan No: SKEP/078/SET/BNC/ Based on the Decree No: SKEP/078/SET/BNC/IX/2021
IX/2021 tanggal 22 September 2021 tentang Susunan dated September 22, 2021, regarding the Composition
Anggota Komite Pemantau Risiko Perseroan, dengan of the Company’s Risk Monitoring Committee, with the
susunan sebagai berikut: following composition:
Nama Jabatan
No
Name Position
1 Pamitra Wineka Ketua Komite Pemantau Risiko
Chairperson of the Risk Monitoring Committee
2 Adi Priyono Anggota, Bidang Keuangan-Akuntansi/Perbankan
Member, Financial-Accounting/Banking Sector
3 Yahya Anggota, Manajemen Risiko
Member, Risk Management
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Performance Management Company
Highlight Report Profile
Komposisi, kualifikasi, dan independensi anggota The composition, qualifications, and independence of
Komite Pemantau Risiko telah sesuai dengan ketentuan the members of the Risk Monitoring Committee are
yang berlaku. Komite Pemantau Risiko diketuai oleh in accordance with applicable regulations. The Risk
Komisaris Independen dengan anggota satu orang Monitoring Committee is chaired by an Independent
Komisaris, dan dua orang pihak independen yang Commissioner with one member as a Commissioner
memiliki keahlian di bidang manajemen risiko dan and two independent parties with expertise in risk
bidang keuangan. management and finance.
Profil Komite Pemantau Risiko
Risk Monitoring Committee Profile
Pamitra Wineka
Ketua Komite Pemantau Risiko
Chairperson of the Risk Monitoring Committee
Profil lengkap Pamitra Wineka dapat dilihat pada Bab Profil Perusahaan dalam Laporan Tahunan ini.
The complete profile of Pamitra Wineka can be found in the Company Profile section of this Annual Report.
Adi Priyono
Anggota Bidang Keuangan-Akuntansi/Perbankan
Member of Financial-Accounting/Banking Sector
Profil lengkap Adi Priyono dapat dilihat pada Bab Tata Kelola Perusahaan bagian Komite Audit dalam Laporan Tahunan ini.
The complete profile of Adi Priyono can be found in the Corporate Governance section of the Audit Committee in this Annual Report.
Yahya
Anggota Manajemen Risiko
Member of Risk Management
Data Pribadi Warga Negara Indonesia, 56 tahun
Personal Data Indonesian, 56 years old
Jabatan Anggota Komite Pemantau Risiko Bidang Manajemen Risiko
Position Risk Monitoring Committee Member in the Field of Risk Management
Riwayat Pendidikan • 2010 Universitas Suryadarma, Jakarta
Educational Background • 1996 STIE Jayakarta Jakarta
• 1986 SMEA Negeri XXI Jakarta
• 1983 SMP Sejahtera Depok
• 1979 SD Citayam II Bogor
• 2010 Suryadharma University, Jakarta
• 1996 STIE Jayakarta Jakarta
• 1986 SMEA Negeri XXI Jakarta
• 1983 SMP Sejahtera, Depok
• 1979 SD Citayam II, Bogor
Periode Jabatan 20 Desember 2018 sampai dengan sekarang
Term of Office December 20, 2018 untill present
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Riwayat Pekerjaan dan • 2008 - sekarang: Komite Audit & Komite Pemantau Risiko PT Bank Oke Indonesia Tbk (d/h Bank Dinar)
Rangkap Jabatan • 2008 - 2015 Manager Accounting & Pajak PT Napoleon Light Industri
Job Experience and • 2003-2008: Staff Accounting PT Bank Liman International
Concurrent Position • 1998-2003: Asisten Audit Kantor Akuntan Publik Drs. Arifin Faqih
• 1992-1998: Staff Accounting PT Bank Prasidha Utama
• 2008 - present: Audit Committee & Risk Monitoring Committee of PT Bank Oke Indonesia Tbk (formerly
Bank Dinar)
• 2008 - 2015 Accounting & Tax Manager at PT Napoleon Light Industri
• 2003-2008: Accounting Staff at PT Bank Liman International
• 1998-2003: Audit Assistant at Public Accountant Office Drs. Arifin Faqih
• 1992-1998: Accounting Staff at PT Bank Prasidha Utama
Tugas dan Tanggung Jawab Komite Pemantau Duties and Responsibilities of the Risk Monitoring
Risiko Committee
Tugas dan Tanggung Jawab Komite Pemantau Risiko Duties and Responsibilities of the Risk Monitoring
antara lain: Committee include:
1. Evaluasi kesesuaian kebijakan manajemen risiko 1. Evaluation of the suitability of the risk management
dengan penjelasan kebijakannya antara lain policy with an explanation of the policy, among
dengan mengevaluasi risk appetite dan batasan others by evaluate risk appetite and limits that
yang harus disetujui oleh Dewan Komisaris. must be approved by the Board of Commissioners.
2. Pemantauan dan evaluasi pelaksanaan tugas 2. Monitoring and evaluation of the duty
Komite Manajemen Risiko dan Satuan Kerja implementation of the Risk Management
Manajemen Risiko untuk memberikan rekomendasi Committee and the Risk Management Work Unit
kepada Dewan Komisaris, antara lain dengan: to provide recommendations to the Board of
Commissioners, among others by:
a. Memberikan pendapat profesional yang a. Providing independent professional opinion
independen kepada Dewan Komisaris terhadap to the Board of Commissioners on reports or
laporan atau hal-hal terkait pengelolaan risiko matters related to risk management submitted
yang disampaikan oleh Direksi kepada Dewan by the Board of Directors to the Board of
Komisaris serta mengidentifikasi hal-hal yang Commissioners and identify matters that require
memerlukan perhatian Dewan Komisaris. the attention of the Board of Commissioners.
b. Menganalisis efektivitas fungsi unit kerja b. Analyzing the effectiveness of the function of
manajemen risiko dan Komite Manajemen the risk management work unit and the Risk
Risiko. Management Committee.
c. Mengevaluasi atas kesesuaian antara c. Evaluating the conformity between the
kebijakan manajemen risiko Perseroan dengan Company’s risk management policies and their
pelaksanaannya. implementation.
Masa Tugas Tenure
Masa tugas anggota Komite Pemantau Risiko The tenure of members of the Company’s Risk
Perseroan tidak boleh lebih lama dari masa jabatan Monitoring Committee may not be longer than the term
Dewan Komisaris, sehingga masa jabatan anggota of office of the Board of Commissioners. Thus, the term
Komite Pemantau Risiko yang diangkat di antara masa of office of members of the Risk Monitoring Committee
jabatan Dewan Komisaris akan berakhir bersamaan who are appointed between the terms of office of the
dengan berakhirnya masa jabatan Dewan Komisaris Board of Commissioners will end at the end of the
tersebut, tanpa mengurangi wewenang dari Dewan term of office of the Board of Commissioners, without
Komisaris untuk melakukan pemberhentian dan/atau reducing the authority of the Board of Commissioners
penggantian sebelum masa tugasnya berakhir. to termination and/or replacement before the end of
their tenure.
Penyelenggaraan Rapat Meetings
Kebijakan Pelaksanaan rapat adalah sebagai berikut: The implementation policy for meetings is as follows:
1. Komite Pemantau Risiko menyelenggarakan rapat 1. The Risk Monitoring Committee holds regular
secara berkala paling sedikit 4 (empat) kali dalam meetings at least 4 (four) times in one year, and
satu tahun, dan sewaktu-waktu dapat diadakan additional meetings may be held as needed.
rapat apabila diperlukan.
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Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
2. Rapat dipimpin oleh Ketua Komite Pemantau 2. The meeting is chaired by the Chairperson of the
Risiko. Apabila ketua Komite Pemantau Risiko Risk Monitoring Committee. If the chairperson of
berhalangan hadir maka digantikan oleh salah satu the Risk Monitoring Committee is unable to attend,
anggota Komite Pemantau Risiko. he/she shall be substituted by a member of the Risk
Monitoring Committee.
3. Kuorum Rapat dinyatakan apabila dihadiri lebih 3. Meeting quorum is stated if attended by more than
dari 1/2 (satu per dua) jumlah anggota Komite 1/2 (one half) of the number of members of the
Pemantau Risiko. Risk Monitoring Committee.
4. Keputusan rapat Komite diambil berdasarkan 4. Committee meeting decisions are taken based
musyawarah mufakat. Dalam hal tidak tercapai on deliberation and consensus. In the event that
musyawarah dan mufakat, pengambilan keputusan deliberation and consensus could not be reached,
dilakukan berdasarkan suara terbanyak. decisions are made based on a majority vote.
5. Perbedaan pendapat (dissenting opinions) yang 5. Dissenting opinions that occur in Committee
terjadi dalam rapat Komite, wajib dicantumkan meetings must be clearly stated in the minutes
secara jelas dalam risalah rapat beserta alasan dari of the meeting along with the reasons for the
perbedaan pendapat tersebut. dissenting opinions.
Selama tahun 2022, Komite Pemantau Risiko telah Throughout 2022, the Risk Monitoring Committee has
menyelenggarakan 4 (empat) kali pertemuan, yang held 4 (four) meetings, all of which were attended by
seluruhnya dihadiri oleh Ketua dan kedua anggota. the Chairman and the two members. The description
Uraian mengenai kehadiran rapat Komite Pemantau of the attendance at the Risk Monitoring Committee
Risiko adalah sebagai berikut: meetings is as follows:
Nama Jumlah Rapat Jumlah Kehadiran % Kehadiran
Name Number of Meetings Number of Attendance % Attendance
Pamitra Wineka 4 4 100%
Adi Priyono 4 4 100%
Yahya 4 4 100%
Pelaksanaan Kegiatan Kerja Komite Pemantau Implementation of Risk Monitoring Committee Work
Risiko Activities
Pembahasan, fokus kajian dan diskusi Komite The discussion and focus of the study and discussion of
Pemantau Risiko pada tahun 2022 adalah sebagai the Risk Monitoring Committee in 2022 are as follows:
berikut:
1. Memantau perkembangan perekonomian global, 1. Monitor global economic developments, domestic
domestik, perbankan, perubahan peraturan banking, regulatory changes, and the general
dan lingkungan usaha pada umumnya dan business environment, and evaluate their impact
mengevaluasi pengaruhnya terhadap pengelolaan on the bank/company’s risk management.
risiko bank/Perseroan.
2. Melakukan review dan pembahasan terhadap 2. Conduct reviews and discussions on the
pelaksanaan fungsi manajemen risiko yang meliputi implementation of risk management functions,
antara lain laporan profil risiko dan laporan lainnya which include, among others, risk profile reports
terkait dengan jenis risiko melalui Rapat Komite and other reports related to risk types, through
Pemantau Risiko (KPR) yang dilakukan minimal 4 Risk Monitoring Committee (RMC) meetings held at
(empat) kali dalam satu tahun. least 4 (four) times a year.
3. Memberikan masukan terhadap mitigasi risiko 3. Provide input on risk mitigation actions that
yang harus dilakukan oleh Perseroan yang tidak the company should undertake, not limited to
terbatas kepada pemantauan atas 8 (delapan) monitoring 8 (eight) risks.
risiko.
4. Mengevaluasi stress testing yang dilakukan 4. Evaluate stress testing conducted by the company,
oleh Perseroan baik sebagai upaya monitoring both as a monitoring effort and as an effort to
Perseroan ataupun upaya Perseroan dalam mitigate emerging risks, particularly those related
memitigasi risiko yang muncul khususnya terhadap to the company’s credit, market, liquidity, and
kredit, pasar, likuiditas dan permodalan Perseroan. capital.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
5. Memberikan masukan atas upaya tindak lanjut 5. Provide input on the company’s follow-up actions
Perseroan terhadap temuan-temuan OJK terkait regarding OJK findings related to risk management.
pengelolaan manajemen risiko.
6. Memantau dan mengevaluasi terhadap tugas 6. Monitor and evaluate the responsibilities of the Risk
Komite Manajemen Risiko dan unit Manajemen Management Committee and Risk Management
Risiko terkait penetapan dan pemantauan risiko unit in setting and monitoring risks that include 8
yang meliputi 8 (delapan) risiko. (eight) risks.
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Dalam rangka mendukung pelaksanaan fungsi In order to support the implementation of supervisory
pengawasan, Dewan Komisaris membentuk Komite functions, the Board of Commissioners formed a
Nominasi dan Remunerasi yang dibentuk dan Nomination and Remuneration Committee, which
bertanggung jawab kepada Dewan Komisaris yang is established and accountable to the Board of
berhubungan dengan implementasi kebijakan Commissioners, in connection with the implementation
Nominasi dan Remunerasi Dewan Komisaris dan of Nomination and Remuneration policies for the
Direksi serta sistem kepegawaian Perseroan. Komite Board of Commissioners and Directors, as well as the
Nominasi dan Remunerasi Perseroan tahun 2022 Company’s personnel system. In 2022, the Company’s
diketuai oleh seorang Komisaris Independen dan Nomination and Remuneration Committee is chaired
beranggotakan 1 (satu) orang Komisaris dan seorang by an Independent Commissioner and consists
pejabat eksekutif yang membawahi sumber daya of 1 (one) Commissioner and an executive officer
manusia. overseeing human resources.
Komite Nominasi dan Remunerasi memiliki Pedoman The Nomination and Remuneration Committee has
dan Tata Tertib Kerja yang mengatur antara lain: Guidelines and Work Procedures that regulate, among
organisasi, keanggotaan, independensi, tugas dan others: organization, membership, independence,
tanggung jawab, wewenang, etika kerja, rapat, duties and responsibilities, authority, work ethics,
tanggung jawab pelaporan serta masa tugas. Pedoman meetings, reporting responsibilities, and term of
kerja tersebut dikaji secara berkala untuk memastikan office. These guidelines are reviewed periodically
cakupan sesuai dengan ketentuan yang berlaku dan to ensure coverage in accordance with applicable
perkembangan bisnis Perseroan. Pedoman terakhir regulations and the Company’s business development.
disetujui oleh Dewan Komisaris pada tanggal 3 The latest guidelines were approved by the Board of
November 2020. Commissioners on November 3, 2020.
Berdasarkan Surat Keputusan Direksi No. SKEP/086B/ Based on the Board of Directors’ Decree No.
SET/BNC/XI/2020 Tanggal 3 November 2020, susunan SKEP/086B/SET/BNC/XI/2020 dated November 3, 2020,
keanggotaan Komite Nominasi dan Remunerasi the composition of the Nomination and Remuneration
adalah sebagai berikut: Committee is as follows:
Nama Jabatan
No
Name Position
1. Suprihadi Ketua Komite Nominasi dan Remunerasi
Chairman of the Nomination and Remuneration Committee
2. Tjandra M. Gozali Anggota
Member
3. Apriza Liz Tresia Dewi* Kepala Divisi Human Resources merangkap Sekretaris dan Anggota
Head of Human Resources Division, concurrently Secretary and Member
*) Bergabung sejak 09 Mei 2022, sebelumnya dijabat oleh Pjs. Kadiv Human Resource
*) Joined since May 9, 2022, previously held by the Acting Head of Human Resources
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Profil Komite Nominasi dan Remunerasi
Profile of the Nomination and Remuneration Committee
Suprihadi
Ketua Komite Nominasi dan Remunerasi
Chairman of the Nomination and Remuneration Committee
Profil lengkap Suprihadi dapat dilihat pada Bab Profil Perusahaan dalam Laporan Tahunan ini.
The complete profile of Suprihadi can be found in the Company Profile chapter of this Annual Report.
Tjandra M. Gozali
Anggota Komite Nominasi dan Remunerasi
Member of the Nomination and Remuneration Committee
Profil lengkap Tjandra M. Gozali dapat dilihat pada Bab Profil Perusahaan dalam Laporan Tahunan ini.
The complete profile of M.Gozali can be found in the Company Profile chapter of this Annual Report.
Apriza Liz Tresia Dewi
Kepala Divisi Human Resources merangkap Sekretaris dan Anggota
Komite Nominasi dan Remunerasi
Head of Human Resources Division concurrently Secretary and Member of
Nomination and Remuneration Committee
Data Pribadi Warga Negara Indonesia, 43 tahun
Personal Data Indonesian, 43 years old
Jabatan Kepala Divisi HR (Merangkap sebagai Sekretaris dan Anggota KNR)
Position Head of HR Division (Concurrently as Secretary and Member of KNR)
Riwayat Pendidikan • 2009 Universitas Gadjah Mada (Magister Sains Psikologi)
Educational Background • 1998 Universitas Lampung (Sarjana Ekonomi Akuntansi
• 2009 Gadjah Mada University (Master of Science in Psychology)
• 1998 Lampung University (Bachelor’s Degree in Accounting)
Periode Jabatan 9 Mei 2022 sampai dengan sekarang
Term of Office May 9, 2022 until present
Riwayat Pekerjaa n dan Bergabung di PT Bank Neo Commerce, Tbk sejak 9 Mei 2022 dengan lebih dari 7 tahun pengalaman di
Rangkap Jabatan industri keuangan perbankan. Sebelumnya beliau sempat menjabat sebagai Head of People Strategy,
Job Experience and Culture & Employer Branding DANA Indonesia, Vice President Talent Management & Organization Development,
Concurrent Position Assistant Vice President HR Business Partner PT Bank DBS Indonesia, Assistant Vice President, HR Communication,
Innovation & Project PT Bank DBS Indonesia, Assistant Vice President, Learning Solution Lead PT Bank Danamon
Indonesia Tbk, Learning Consultan & Facilitator Manager PT Bank ANZ Indonesia, Research Project Coordinator
(Indonesia) & Peneliti Rural Urban Migration in China & Indonesia, Universitas Nasional Australia, serta sebagai
Consultant di NBO Indonesia. Beliau juga memiliki sertifikasi Certified Human Resources Professional (CHRP) &
Certified Human Resource Manager (CHRM).
Joined PT Bank Neo Commerce, Tbk on May 9, 2022, with over 7 years of experience in the banking finance
industry. Prior to this, she held positions such as Head of People Strategy, Culture & Employer Branding at
DANA Indonesia, Vice President of Talent Management & Organization Development, Assistant Vice President
HR Business Partner at PT Bank DBS Indonesia, Assistant Vice President of HR Communication, Innovation
& Project at PT Bank DBS Indonesia, Assistant Vice President, Learning Solution Lead at PT Bank Danamon
Indonesia Tbk, Learning Consultant & Facilitator Manager at PT Bank ANZ Indonesia, Research Project
Coordinator (Indonesia) & Researcher for Rural Urban Migration in China & Indonesia at the Australian
National University, and as a Consultant at NBO Indonesia. She also holds certifications as a Certified Human
Resources Professional (CHRP) and Certified Human Resource Manager (CHRM).
366 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Masa Tugas Komite Nominasi dan Remunerasi Term of Office for the Nomination and Remuneration
Committee
Periode penugasan anggota Komite Nominasi dan The tenure of members of the Company’s Nomination
Remunerasi Perseroan tidak boleh lebih lama dari and Remuneration Committee may not be longer than
masa jabatan Dewan Komisaris, sehingga masa the term of office of the Board of Commissioners. Thus,
jabatan anggota Komite Nominasi dan Remunerasi the term of office of members of the Nomination and
yang diangkat di antara masa jabatan Dewan Komisaris Remuneration Committee who are appointed between
akan berakhir bersamaan dengan berakhirnya masa the terms of office of the Board of Commissioners
jabatan Dewan Komisaris tersebut, tanpa mengurangi will end at the end of the term of office of the Board
wewenang dari Dewan Komisaris untuk melakukan of Commissioners, without reducing the authority of
pemberhentian dan/atau penggantian sebelum masa the Board of Commissioners. To termination and/or
tugasnya berakhir. replacement before the end of their tenure.
Tugas dan Tanggung Jawab Komite Nominasi dan Duties and Responsibilities of the Nomination and
Remunerasi Remuneration Committee
Terkait dengan Kebijakan Remunerasi, maka tugas In relation to the Remuneration Policy, the duties of
dari Komite Nominasi dan Remunerasi adalah: the Nomination and Remuneration Committee are:
1. Membantu dan memberikan rekomendasi kepada 1. To assist and provide recommendations to the
Dewan Komisaris dalam melakukan evaluasi dan Board of Commissioners in conducting evaluations
penetapan, mengenai: and determining:
a. Struktur, kebijakan, dan besaran remunerasi a. The structure, policy, and amount of
bagi Dewan Komisaris dan Direksi untuk remuneration for the Board of Commissioners
disampaikan kepada Rapat Umum Pemegang and Directors to be submitted to the General
Saham (RUPS). Meeting of Shareholders (GMS).
b. Struktur, kebijakan, dan besaran remunerasi b. The structure, policy, and amount of
bagi pejabat eksekutif dan pegawai secara remuneration for executive officers and
keseluruhan untuk disampaikan kepada Direksi employees as a whole, to be submitted to
melalui Dewan Komisaris. the Board of Directors through the Board of
Commissioners.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assist the Board of Commissioners in assessing
kinerja dengan kesesuaian Remunerasi yang performance in accordance with the Remuneration
diterima masing-masing anggota Direksi dan/atau received by each member of the Board of Directors
anggota Dewan Komisaris. and/or members of the Board of Commissioners.
3. Dalam memberikan rekomendasi yang terkait 3. In providing recommendations related to
dengan remunerasi ini juga harus memperhatikan remuneration, the following factors must also be
faktor-faktor sebagai berikut: considered:
a. Kinerja keuangan Perseroan dan kecukupan a. The financial performance of the Company and
pemenuhan cadangan; the adequacy of reserve fulfillment;
b. Prestasi kerja individu; b. Individual work achievements;
c. Kewajaran dibandingkan dengan peer group; c. Reasonableness compared to peer group;
d. Pertimbangan sasaran dan strategi jangka d. Consideration of the Company’s long-term
panjang Perseroan; goals and strategies;
e. Keseimbangan tunjangan antara yang bersifat e. Balance between fixed and variable benefits;
tetap dan bersifat variabel;
f. Struktur kebijakan dan besaran remunerasi f. The policy structure and amount of remuneration
sebagaimana dimaksud di atas harus dievaluasi as mentioned above must be evaluated by the
oleh Komite Nominasi dan Remunerasi paling Nomination and Remuneration Committee at
kurang 1 kali dalam 1 tahun. least once in 1 year.
Terkait dengan Kebijakan Nominasi, tugas dari Komite In relation to the Nomination Policy, the duties of the
Nominasi dan Remunerasi dan Remunerasi adalah: Nomination and Remuneration Committee are:
1. Menyusun kebijakan, sistem dan prosedur 1. Establish policies, systems, and procedures for
pemilihan dan/atau penggantian anggota the selection and/or replacement of members of
Komisaris dan Direksi untuk disampaikan kepada the Board of Commissioners and Directors to be
RUPS. submitted to the General Meeting of Shareholders.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
2. Memberikan rekomendasi kepada Dewan 2. Provide recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
a. Komposisi jabatan anggota Direksi dan anggota a. The composition of positions for members
Dewan Komisaris; of the Board of Directors and the Board of
Commissioners;
b. Kebijakan dan kriteria yang dibutuhkan dalam b. The policies and criteria required in the
proses Nominasi; Nomination process;
c. Kebijakan evaluasi kinerja bagi anggota Direksi c. The performance evaluation policy for members
dan anggota Dewan Komisaris. of the Board of Directors and the Board of
Commissioners.
3. Membantu Dewan Komisaris melakukan penilaian 3. Assist the Board of Commissioners in assessing the
kinerja anggota Direksi dan/atau anggota Dewan performance of members of the Board of Directors
Komisaris berdasarkan tolak ukur yang telah and/or members of the Board of Commissioners
disusun sebagai bahan evaluasi. based on established benchmarks as a basis for
evaluation.
4. Memberikan rekomendasi kepada Dewan 4. Provide recommendations to the Board of
Komisaris mengenai program pengembangan Commissioners regarding the capability
kemampuan anggota Direksi dan/atau anggota development program for members of the Board
Dewan Komisaris. of Directors and/or members of the Board of
Commissioners.
5. Menelaah dan memberikan usulan calon yang 5. Review and propose qualified candidates for the
memenuhi syarat sebagai anggota Direksi dan/ positions of members of the Board of Directors and/
atau anggota Dewan Komisaris untuk disampaikan or members of the Board of Commissioners to be
kepada RUPS. submitted to the General Meeting of Shareholders.
6. Memberikan rekomendasi mengenai pihak 6. Provide recommendations regarding the
independen yang akan menjadi: independent parties who will serve as:
a. Anggota komite audit yang memiliki keahlian di a. Audit Committee members with expertise in
bidang hukum/perbankan. law/banking.
b. Anggota Komite Pemantau Risiko, seorang b. Risk Monitoring Committee members, including
yang memiliki keahlian di bidang keuangan dan one individual with expertise in finance and
seorang di bidang Manajemen Risiko. another in Risk Management.
Penyelenggaraan Rapat Komite Nominasi dan Conduct of the Nomination and Remuneration
Remunerasi Committee Meetings
Kebijakan Pelaksanaan rapat adalah sebagai berikut: The policy for conducting meetings is as follows:
1. Komite Nominasi dan Remunerasi 1. The Nomination and Remuneration Committee
menyelenggarakan rapat secara berkala paling organizes regular meetings at least once every 4
sedikit 1 (satu) kali dalam 4 (empat) bulan, dan (four) months, and additional meetings may be
sewaktu-waktu dapat diadakan rapat apabila held as needed.
diperlukan.
2. Rapat dipimpin oleh Ketua Komite Nominasi dan 2. The meetings are chaired by the Chairperson of the
Remunerasi. Nomination and Remuneration Committee.
3. Kuorum Rapat dinyatakan apabila dihadiri 3. A quorum for the meeting is declared if the majority
mayoritas jumlah anggota Komite Nominasi dan of the Nomination and Remuneration Committee
Remunerasi, dimana satu dari mayoritas tersebut members are present, with at least one of the
merupakan ketua Komite. majority being the Chairperson of the Committee.
4. Keputusan rapat Komite diambil berdasarkan 4. Decisions in the Committee meetings are made
musyawarah mufakat. Dalam hal tidak tercapai based on deliberation and consensus. If consensus
musyawarah dan mufakat, pengambilan keputusan cannot be reached, decisions are made based on
dilakukan berdasarkan suara terbanyak. the majority vote.
5. Perbedaan pendapat (dissenting opinions) yang 5. Dissenting opinions arising in Committee meetings
terjadi dalam rapat Komite, wajib dicantumkan must be clearly stated in the meeting minutes,
secara jelas dalam risalah rapat beserta alasan dari along with the reasons for such differing opinions.
perbedaan pendapat tersebut.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Selama tahun 2022, Komite Nominasi dan Remunerasi Throughout 2022, the Nomination and Remuneration
telah menyelenggarakan 6 (enam) kali pertemuan, Committee held 6 (six) meetings, attended by all
yang dihadiri oleh seluruh anggota Komite. Uraian Committee members. The summary of attendance
mengenai kehadiran rapat Komite Nominasi dan for the Nomination and Remuneration Committee
Remunerasi adalah sebagai berikut: meetings is as follows:
Nama Jumlah Rapat Jumlah Kehadiran % Kehadiran
Name Number of Meetings Number of Attendance % Attendance
Suprihadi 6 4 67%
Tjandra M. Gozali 6 6 100%
Kepala Divisi HR 6 6 100%
Pelaksanaan Kegiatan Kerja Komite Nominasi dan Implementation of the Nomination and Remuneration
Remunerasi Committee’s Work Activities
Pembahasan dan fokus kajian dan diskusi Komite The discussions and focus of the Nomination and
Nominasi dan Remunerasi pada tahun 2022 adalah Remuneration Committee’s studies and deliberations
sebagai berikut: in 2022 are as follows:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of
sehubungan dengan pemberian Remunerasi Commissioners regarding remuneration for the
Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
2. Mengkaji gambaran umum SDM di Perseroan pada 2. Reviewing the overall human resources situation in
tahun 2022. the Company in 2022.
3. Mengkaji pengembangan SDM dan Organisasi 3. Assessing human resource and organizational
menyambut persaingan pada market. development in preparation for competition in the
market.
Program Kerja Organ Pendukung Dewan Komisaris
Supporting Organ Work Program for the Board of Commissioners
Program kerja yang telah ditetapkan masing-masing The work programs established by each Committee
Komite telah ditetapkan sesuai dengan tugas dan have been determined in accordance with their
tanggung jawabnya masing-masing. Di sepanjang respective duties and responsibilities. Throughout
tahun 2022, setiap Komite telah melaksanakan 2022, each Committee has executed their work
program kerja dengan baik yang secara garis besar programs effectively, which broadly encompass
mencakup rapat, pengawasan terhadap pengelolaan meetings, supervision of the Company’s management,
Perseroan, dan pemberian rekomendasi kepada and providing recommendations to the Board of
Dewan Komisaris. Commissioners.
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan memiliki peran penting The Corporate Secretary plays a crucial role in
dalam memfasilitasi komunikasi antara badan facilitating communication between the legal entity, the
hukum, hubungan antara Perseroan dan pemangku relationship between the Company and stakeholders,
kepentingan, dan kepatuhan terhadap hukum dan and compliance with laws and regulations. As part of
peraturan. Sebagai salah satu upaya untuk memenuhi the effort to comply with regulations in POJK No. 35/
regulasi dalam POJK No. 35/POJK.04/2014 tanggal 8 POJK.04/2014 dated December 8, 2014, regarding the
Desember 2014 tentang Sekretaris Perusahaan Emiten Corporate Secretary of Issuers or Public Companies,
Atau Perusahaan Publik, Perseroan telah membentuk the Company has established a Corporate Secretary
Sekretaris Perusahaan melalui Surat Keputusan through the Board of Directors Decree No. SKEP/184/
Direksi No. SKEP/184/SET/DIR/BYB/VIII/2020 tanggal 4 SET/DIR/BYB/VIII/2020 dated August 4, 2020,
Agustus 2020 tentang Mutasi Jabatan Karyawan, dan concerning Employee Position Transfers, and Board
Surat Keputusan Direksi Nomor. SKEP/015/SET/BNC/ of Directors Decree No. SKEP/015/SET/BNC/III/2022
III/2022 tanggal 30 Maret 2022 tentang Penegasan dated March 30, 2022, regarding the Affirmation of
Pengangkatan Sekretaris Perusahaan (Corporate the Appointment of the Corporate Secretary. The
Secretary), Perseroan telah menunjuk Agnes Fibri Company has appointed Agnes Fibri Triliana Dewi as
Triliana Dewi sebagai Sekretaris Perusahaan. the Corporate Secretary.
Di samping itu, Sekretaris Perusahaan juga merangkap In addition, the Corporate Secretary also serves
sebagai Sekretaris Dewan Komisaris. Dengan as the Secretary of the Board of Commissioners.
demikian, profil dan juga realisasi program kerja Consequently, the profile and realization of the
Sekretaris Dewan Komisaris menjadi satu kesatuan work program for the Secretary of the Board of
dalam pembahasan mengenai Sekretaris Perusahaan. Commissioners are integrated into the discussion on
the Corporate Secretary.
Profil Sekretaris Perusahaan
Corporate Secretary Profile
Agnes Fibri Triliana
Sekretaris Perusahaan
Corporate Secretary
Data Pribadi Warga Negara Indonesia, 47 tahun
Personal Data Indonesian, 47 years old
Jabatan Sekretaris Perusahaan
Position Corporate Secretary
Riwayat Pendidikan • 2001-2006: Universitas Esa Unggul - Managemen keuangan
Educational Background • 1994-1997: Akademi Sekretaris Tarakanita
• 2001-2006 Bachelor’s Degree in Economics, Esa Unggul University
• 1994-1997 D3 Secretary Academy, Tarakanita University
Periode Jabatan 3 Agustus 2020 sampai dengan sekarang
Term of Office August 3, 2020 until present
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Riwayat Pekerjaan dan • 2018-2018: PT Solusi Nusantara Terpadu
Rangkap Jabatan • 2016-2020: PT Rpay Finansial Digital Indonesia
Job Experience and • 2016-2018: PT Solusi Paramitra
Concurrent Position • 2014-2017: PT Pengelola Pemeringkat Kredit Nasional
• 2000-2014: PT Pefindo
• 2018-2018: PT Solusi Nusantara Terpadu
• 2016-2020: PT Rpay Finansial Digital Indonesia
• 2016-2018: PT Solusi Paramitra
• 2014-2017: PT Pengelola Pemeringkat Kredit Nasional
• 2000-2014: PT Pefindo
Tugas dan Tanggung Jawab Sekretaris Perusahaan
The Duties and Responsibilities of the Corporate Secretary
Secara garis besar, Sekretaris Perusahaan memiliki In general, the Corporate Secretary has the following
tugas dan tanggung jawab sebagai berikut: duties and responsibilities:
1. Mengikuti perkembangan Pasar Modal, khususnya 1. Keep up-to-date with developments in the Capital
peraturan perundang-undangan yang berlaku di Market, particularly the applicable regulations in
bidang Pasar Modal the field of Capital Market
2. Memberikan masukan kepada Direksi dan Dewan 2. Provide input to the Board of Directors and Board
Komisaris untuk mematuhi ketentuan peraturan of Commissioners to comply with the provisions of
perundang-undangan di bidang Pasar Modal serta regulatory legislation in the field of Capital Market
di bidang hukum korporasi as well as in the area of corporate law
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assist the Board of Directors and Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
governance, which includes:
• Keterbukaan informasi kepada masyarakat, • Ensure disclosure of information to the public,
termasuk ketersediaan informasi pada website including the availability of information on the
Bank Bank’s website
• Penyampaian laporan kepada Otoritas Jasa • Timely submission of reports to the Financial
Keuangan dan regulator lainnya tepat waktu Services Authority and other regulators
• Penyelenggaraan dan dokumentasi Rapat • Organize and documenting the General Meeting
Umum Pemegang Saham (“RUPS”) of Shareholders (“GMS”)
• Penyelenggaraan dan dokumentasi rapat • Organize and documenting meetings of
Direksi dan/atau Dewan Komisaris the Board of Directors and/or Board of
Commissioners
• Memberikan nasihat dan rekomendasi terkait • Provide advice and recommendations on
prinsip-prinsip Good Corporate Governance Good Corporate Governance (GCG) principles
(GCG) kepada manajemen, komite-komite, dan to management, committees, and the Bank’s
anak perusahaan Bank subsidiaries
4. Sebagai penghubung antara Bank dengan 4. Serve as a liaison between the Bank, shareholders,
pemegang saham, Otoritas Jasa Keuangan, dan Financial Services Authority, and other stakeholders
pemangku kepentingan lainnya
5. Memastikan seluruh aksi korporasi Bank telah 5. Ensure that all corporate actions of the Bank
memenuhi ketentuan perundang-undangan yang comply with the applicable laws and regulations,
berlaku, khususnya ketentuan Pasar Modal particularly the Capital Market provisions
6. Bertanggung jawab dalam mengelola penyimpanan 6. Responsible for managing the storage of the
dokumen penting Perseroan Company’s important documents
7. Mengelola Daftar Pemegang Saham dan Daftar 7. Manage the Shareholders Register and the
Khusus Perseroan Company’s Special Register
8. Bertindak sebagai Sekretaris Komite Tata Kelola 8. Act as the Secretary of the Company’s Integrated
Terintegrasi Perseroan Governance Committee
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
9. Menyiapkan dokumen dan membantu proses Fit 9. Prepare documents and assist with the Fit &
& Proper Test bagi calon anggota Dewan Komisaris Proper Test process for candidates of the Board of
dan/atau Direksi Perseroan Commissioners and/or Board of Directors of the
Company
10. Memberikan informasi kepada internal Perseroan 10. Provide information to the internal Company
terkait dengan segala keputusan Direksi untuk regarding all decisions of the Board of Directors for
kepentingan Perseroan. the benefit of the Company.
Pelaksanaan Kegiatan Kerja Sekretaris Perusahaan
Implementation of the Corporate Secretary’s Work Activities
Pada tahun 2022, Sekretaris Perusahaan telah In 2022, the Corporate Secretary has carried out its
melaksanakan tugas dan tanggung jawabnya duties and responsibilities in accordance with the
sesuai dengan ketentuan yang berlaku dari internal prevailing regulations within the Company. Specifically,
Perseroan. Secara khusus, Sekretaris Perusahaan the Corporate Secretary has ensured the transparency
telah memastikan aspek keterbukaan informasi of information related to the fulfillment of mandatory
terkait pemenuhan regulasi yang wajib dipenuhi regulations by the Company. The Corporate Secretary
oleh Perseroan. Sekretaris Perusahaan juga telah has also executed its responsibility in fostering good
melaksanakan tanggung jawab dalam hal membina relationships with shareholders and stakeholders,
hubungan baik dengan pemegang saham dan para including customers, regulators, media, and the
pemangku kepentingan yang mencakup nasabah, general public. A detailed description of the duties
regulator, media, dan masyarakat umum lainnya. carried out during 2022 is as follows:
Uraian lengkap mengenai pelaksanaan tugas selama
tahun 2022 adalah sebagai berikut:
1. Mengikuti perkembangan peraturan khususnya 1. Keep up with the development of regulations,
peraturan perundang-undangan yang berlaku di particularly the prevailing laws in the Capital Market,
Pasar Modal, serta memastikan kepatuhan atas and ensuring compliance with new regulations
peraturan baru yang dikeluarkan OJK, Bursa Efek issued by the OJK, Indonesia Stock Exchange, and
Indonesia dan Regulator lain terkait dengan pasar other regulators related to the capital market.
modal.
2. Menyelenggarakan dan mendokumentasikan 2. Conduct and documenting the Annual General
RUPST dan RUPSLB pada tanggal 21 Juli 2022, Meeting of Shareholders (AGMS) and Extraordinary
sesuai dengan POJK No. 15/POJK.04/2021 dan POJK General Meeting of Shareholders (EGMS) on July 21,
No. 16/POJK.04/2020. 2022, in accordance with POJK No. 15/POJK.04/2021
and POJK No. 16/POJK.04/2020.
3. Menyelenggarakan Paparan Publik pada 18 3. Conduct a Public Expose on November 18, 2022,
November 2022, guna memenuhi kewajiban to fulfill the obligation of information disclosure to
penyampaian informasi kepada publik berdasarkan the public based on the decision of the Indonesia
keputusan Bursa Efek Indonesia Nomor: Kep00066/ Stock Exchange Number: Kep00066/BEI/09-2022
BEI/09-2022 perihal Perubahan Peraturan Nomor regarding the Amendment to Regulation Number
I-E Tentang Kewajiban Penyampaian Informasi I-E Concerning Information Disclosure Obligations
4. Melakukan pengkinian Peraturan Internal terkait 4. Update the Internal Regulations related to the
dengan Dewan Komisaris dan Direksi serta Komite- Board of Commissioners and Directors as well
Komite yang bertanggung jawab kepada Dewan as the Committees responsible to the Board of
Komisaris. Commissioners.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
5. Melakukan keterbukaan informasi kepada 5. Ensure transparency of information to stakeholders
pemangku kepentingan sesuai dengan peraturan in accordance with the prevailing regulations,
yang berlaku, termasuk rangkaian aksi korporasi including the corporate action series of PMHMETD
PMHMETD VI serta pengkinian informasi pada situs VI and updating information on the Company’s
web Perseroan. website.
6. Menyelenggarakan, menghadiri dan 6. Organize, attend, and document the Board
mendokumentasikan Rapat Direksi dan/atau Rapat of Directors and/or Board of Commissioners
Dewan Komisaris. meetings.
7. Membantu Direksi dan Dewan Komisaris dalam 7. Assist the Board of Directors and Board of
pelaksanaan tata kelola perusahaan. Commissioners in the implementation of corporate
governance.
8. Mengatur dan menghadiri Rapat Komite-komite di 8. Arrange and attend the Committee meetings at the
tingkat Dewan Komisaris. Board of Commissioners level.
9. Mengkaji website Perseroan dan memberikan input 9. Review the Company’s website and provide input
informasi yang harus diungkapkan kepada publik. on information to be disclosed to the public.
10. Melakukan keterbukaan informasi kepada 10. Ensure information transparency to the public by
masyarakat dengan menyediakan informasi providing information on the website, and reporting
pada website, dan melaporkan kepada Bursa Efek to the Indonesia Stock Exchange and the Financial
Indonesia maupun Otoritas Jasa Keuangan setiap Services Authority any material information that is
informasi yang material yang diperkirakan dapat expected to affect investors or the price of securities
mempengaruhi pemodal atau harga efek di Bursa. in the Exchange.
11. Memberikan pelayanan atas setiap informasi yang 11. Provide services for any information needed by
dibutuhkan pemegang saham berkaitan dengan shareholders related to the Company’s condition.
kondisi Perseroan.
12. Memberikan masukan bagi unit kerja pembuat 12. Provide input to the policy-making units regarding
kebijakan terhadap kebijakan/peraturan internal. internal policies/regulations.
13. Menyiapkan dokumentasi dan membantu proses 13. Prepare documentation and assist in the Fit and
Fit and Proper Test bagi Direktur dan Dewan Proper Test process for the Directors and Board of
Komisaris Perseroan. Commissioners of the Company.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 373
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Penanganan Benturan Kepentingan
Handling Conflict of Interest
Benturan kepentingan adalah keadaan dimana A conflict of interest is a situation where there is a
terdapat konflik antara kepentingan ekonomis conflict between the Company's economic interests
Perseroan dan kepentingan ekonomis pribadi and the personal economic interests of shareholders,
pemegang saham, anggota Dewan Komisaris dan members of the Board of Commissioners and
Direksi serta karyawan perusahaan. Pada tahun 2014, Directors, as well as employees. In 2014, the Company
Perseroan telah menerbitkan Surat Keputusan (SKEP) issued a Directors' Decree (SKEP) Number 230/SET/
Direksi Nomor 230/SET/BYB/VIII/2014 tanggal 22 BYB/VIII/2014 dated August 22, 2014, regarding the
Agustus 2014 tentang Pedoman Pencegahan Benturan Guidelines for Preventing Conflict of Interest, which
Kepentingan yang mengatur tentang penanganan regulates the handling of transactions involving
transaksi yang mengandung benturan kepentingan. conflicts of interest.
Dalam menjalankan tugas dan kewajibannya, anggota In carrying out their duties and responsibilities,
Dewan Komisaris, Direksi dan karyawan harus members of the Board of Commissioners, Directors,
mendahulukan kepentingan ekonomis Perseroan and employees must prioritize the Company's
di atas kepentingan ekonomis pribadi, keluarga, economic interests over personal, family, or other
atau pihak lainnya. Pembahasan dan pengambilan parties' economic interests. Discussions and decision-
keputusan yang mengandung unsur benturan making involving elements of conflicts of interest must
kepentingan, harus mengikuti ketentuan sebagai follow the following provisions:
berikut:
1. Pihak yang terlibat dalam benturan kepentingan 1. Parties involved in a conflict of interest are
dilarang untuk turut serta dalam pembahasan prohibited from participating in discussions and
dan membuat keputusan. Jika terjadi benturan making decisions. If a conflict of interest arises,
kepentingan, keputusan harus dilakukan oleh decisions must be made by other parties/officials
pihak/pejabat lain atau pejabat satu level di or officials one level higher.
atasnya.
2. Pemegang Saham yang mempunyai benturan 2. Shareholders with a conflict of interest must cast
kepentingan, harus mengeluarkan suaranya dalam their votes in the General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) sesuai (GMS) in accordance with the decisions taken by
dengan keputusan yang diambil pemegang saham shareholders who do not have a conflict of interest.
yang tidak mempunyai benturan kepentingan.
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
3. Setiap anggota Dewan Komisaris dan Direksi serta 3. Each member of the Board of Commissioners and
karyawan Perseroan yang memiliki wewenang Directors, as well as Company employees with
pengambilan keputusan diharuskan setiap tahun decision-making authority, is required to make an
membuat pernyataan tidak memiliki benturan annual statement of not having a conflict of interest
kepentingan terhadap setiap keputusan yang telah concerning any decisions they have made and
dibuat olehnya dan telah melaksanakan kode etik having adhered to the code of ethics established by
yang ditetapkan oleh Perseroan. the Company.
4. Keputusan yang mengandung benturan 4. Decisions involving conflicts of interest are
kepentingan dicantumkan dalam risalah rapat dan documented in the meeting minutes and reported
dilaporkan kepada Direktur Kepatuhan setiap akhir to the Compliance Director at the end of each year
tahun untuk laporan pelaksanaan GCG. for the GCG implementation report.
Sepanjang tahun 2022, tidak terdapat laporan benturan Throughout 2022, there were no reported conflicts
kepentingan yang dapat merugikan atau mengurangi of interest that could harm or reduce the Company's
keuntungan Perseroan. Kegiatan operasional profits. The Company's operational activities were
Perseroan cukup terbebas dari intervensi pemilik/ relatively free from the intervention of owners/related
pihak terkait/pihak lainnya yang dapat menimbulkan parties/other parties that could give rise to conflicts
benturan kepentingan yang dapat merugikan atau of interest that could harm or reduce the Company's
mengurangi keuntungan Perseroan. Dengan kebijakan profits. With well-implemented internal policies and
internal dengan upaya penegakkan yang telah berjalan enforcement efforts, the Company has been able to
dengan baik, Perseroan cukup mampu menghindari avoid potential conflicts of interest.
potensi terjadinya benturan kepentingan.
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Kilas Laporan Profil
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Highlight Report Profile
Penerapan Fungsi Kepatuhan,
Audit Internal dan Audit Eksternal
Implementation of Compliance, Internal Audit,
and External Audit Functions
Fungsi Kepatuhan
Compliance Function
Direktur Kepatuhan (Direktur yang membawahi The Compliance Director (Director in charge of the
fungsi kepatuhan) berperan dalam memastikan compliance function) plays a role in ensuring the
kepatuhan Perseroan terhadap peraturan-peraturan Company's compliance with regulations issued by
yang dikeluarkan otoritas (OJK dan BI) serta peraturan authorities (OJK and BI) as well as other applicable
perundang-undangan lainnya yang berlaku, dalam laws and regulations, in the context of implementing
rangka pelaksanaan Tata Kelola Perusahaan. Corporate Governance.
Tindakan yang dilakukan Perseroan telah disesuaikan The actions taken by the Company have been adjusted
dengan POJK No. 46/POJK.03/2017 tanggal 12 Juli in accordance with POJK No. 46/POJK.03/2017 dated
2017 tentang Pelaksanaan Fungsi Kepatuhan Bank July 12, 2017, regarding the Implementation of
Umum, yang selanjutnya telah diatur secara internal Compliance Functions for Commercial Banks, which
melalui Surat Keputusan Direksi Nomor SKEP/087/ has subsequently been regulated internally through
SET/BNC/X/2021 Tanggal 26 Oktober 2021 tentang the Board of Directors Decree Number SKEP/087/
Kebijakan Kepatuhan. Adapun kebijakan terkait SET/BNC/X/2021 dated October 26, 2021, regarding
penerapan fungsi kepatuhan meliputi hal-hal berikut: Compliance Policy. The policies related to the
implementation of compliance functions include the
following:
1. Penunjukan Direktur (Kepatuhan) yang membawahi 1. Appointment of the Director (Compliance) in
fungsi kepatuhan, dengan tugas dan tanggung charge of the compliance function, with the duties
jawab antara lain meliputi hal-hal sebagai berikut: and responsibilities of, among others, covering the
following matters:
a. Merumuskan strategi guna mendorong a. Formulating strategies to encourage the
terciptanya Budaya Kepatuhan Perseroan; creation of a Corporate Compliance Culture;
b. Mengusulkan kebijakan kepatuhan atau prinsip- b. Proposing compliance policies or compliance
prinsip kepatuhan yang akan ditetapkan oleh principles to be determined by the Board of
Direksi; Directors;
c. Menetapkan sistem dan prosedur kepatuhan c. Establishing compliance systems and
yang akan digunakan untuk menyusun procedures that will be used to formulate the
ketentuan dan pedoman internal Perseroan; Company’s internal provisions and guidelines;
d. Memastikan bahwa seluruh kebijakan, d. Ensuring all policies, provisions, systems and
ketentuan, sistem dan prosedur serta kegiatan procedures as well as business activities carried
usaha yang dilakukan Perseroan telah sesuai out by the Company are in accordance with the
dengan ketentuan Otoritas Jasa Keuangan (OJK), provisions of the Financial Services Authority
Bank Indonesia (BI), Otoritas terkait lainnya dan (OJK), Bank Indonesia (BI), other relevant
ketentuan peraturan perundang-undangan; authorities and the provisions of laws and
regulations;
e. Meminimalkan Risiko Kepatuhan Perseroan; e. Minimizing the Company’s Compliance Risk;
f. Memantau dan menjaga kepatuhan Perseroan f. Monitoring and maintaining the Company’s
terhadap komitmen yang dibuat kepada compliance with commitments made to
Otoritas Jasa Keuangan (OJK), Bank Indonesia the Financial Services Authority (OJK), Bank
(BI), maupun otoritas terkait lain yang Indonesia (BI), and other relevant authorities;
berwenang;
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
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g. Melaporkan tugas dan tanggung jawabnya g. Report the duties and responsibilities listed in
yang tercantum pada poin a s.d f kepada points a to f to the President Director with a
Direktur Utama dengan tembusan kepada copy to the Board of Commissioners at least
Dewan Komisaris paling sedikit secara triwulan. quarterly
2. Dalam melaksanakan fungsinya Direktur 2. In carrying out its functions, the Compliance
Kepatuhan dibantu oleh Satuan Kerja Kepatuhan Director is assisted by the Compliance Work
(SKK). Satuan Kerja Kepatuhan (SKK) bertindak Unit (SKK). The Compliance Work Unit (SKK) acts
secara independen terhadap satuan kerja independently of the operational work unit. In an
operasional. Dalam upaya menghindari conflict effort to avoid conflict of interest, a special work unit
of interest, maka dibentuklah unit kerja khusus that is independent from involvement/closeness
yang independen dari keterlibatan/kedekatan with customers is formed, which is responsible for
dengan nasabah, yang bertanggung jawab untuk supervising the implementation of AML/CFT as part
mengawasi penerapan APU/PPT sebagai bagian of Anti-Money Laundering activities, namely Anti-
dari aktivitas Anti Pencucian Uang dan Pencegahan Money Laundering (AML) and Counter Terrorist
Pendanaan Terorisme (APU PPT), yaitu Anti-Money Financing (CTF) which is under the control of the
Laundering (AML) dan Counter Terrorist Financing Director of Compliance.
(CTF) yang berada di bawah rentang kendali
Direktur Kepatuhan.
3. Penerbitan laporan-laporan Direktur Kepatuhan 3. Issuance of reports from the Director of Compliance
secara berkala, meliputi: on a regular basis, including:
a. Laporan Khusus Kepatuhan yang ditujukan a. Special Compliance Report addressed to the
kepada Direktur Utama, perihal pemberitahuan President Director, regarding notification of
jika terdapat kebijakan yang berpotensi policies that have the potential to increase
meningkatkan Risiko Kepatuhan dengan Compliance Risk with a copy to the Board of
tembusan Dewan Komisaris. Commissioners.
b. Laporan Tugas dan Tanggung Jawab b. Report on Duties and Responsibilities of the
Pelaksanaan Fungsi Kepatuhan (Triwulanan) Implementation of the Compliance Function
yang ditujukan kepada Direktur Utama dengan (Quarterly) addressed to the President Director
tembusan kepada Dewan Komisaris; with a copy to the Board of Commissioners;
c. Laporan Pelaksanaan Tugas Fungsi Kepatuhan c. Report on the Implementation of Compliance
(Bulanan) yang ditujukan kepada Direksi, perihal Function Tasks (Monthly) addressed to the
informasi kinerja Perseroan, permodalan, dan Board of Commissioners, regarding information
pelaksanaan penerapan prinsip kehati-hatian on the Company’s performance, capital, and
yang meliputi posisi limit Giro Wajib Minimum, the implementation of the implementation of
Batas Maksimum Pemberian Kredit, Rasio the precautionary principle which includes the
Non Performing Loan, Pelaksanaan Penerapan position of the Minimum Statutory Reserves
Program Anti Pencucian Uang dan Pencegahan limit, Legal Lending Limit (LLL), Non-Performing
Pendanaan Terorisme serta Penanganan Loan Ratio, Implementation of Anti-Money
Pengaduan Konsumen; Laundering and Counter Terrorist Financing
and Handling of Consumer Complaints;
d. Laporan Pelaksanaan Fungsi Kepatuhan kepada d. Report on Compliance Function Implementation
OJK enam bulan sekali dengan tembusan to OJK every six months with a copy to the Board
kepada Dewan Komisaris; of Commissioners;
e. Laporan pemenuhan atau tindak lanjut e. Report on the fulfillment or follow-up to the
penyelesaian atas temuan-temuan hasil completion of the findings of the Financial
pemeriksaan Otoritas Jasa Keuangan. Services Authority examination.
4. Guna memastikan terselenggaranya pelaksanaan 4. In order to ensure the effective implementation
tugas dan fungsi kepatuhan yang efektif, Dewan of compliance duties and functions, the Board of
Komisaris sebagai Dewan Pengawas Perseroan juga Commissioners as the Company’s Supervisory
melakukan pengawasan terhadap pelaksanaan Board also supervises the implementation of the
Fungsi Kepatuhan dalam organisasi, yakni melalui Compliance Function within the organization,
evaluasi secara berkala terhadap pelaksanaan namely through periodic evaluations of the
fungsi kepatuhan yang pembahasannya implementation of the compliance function whose
diselenggarakan dalam rapat Dewan Komisaris dan discussions are held in Board of Commissioners
rapat antara Direksi dan Dewan Komisaris. Hasil meetings and meetings between the Board of
rapat diikuti dengan penyampaian saran-saran Directors. Board of Commissioners. The results
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 377
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
dalam rangka peningkatan kualitas pelaksanaan of the meeting were followed by the submission
Fungsi Kepatuhan Perseroan di masa mendatang. of suggestions in order to improve the quality of
the implementation of the Company’s Compliance
Function in the future.
5. Selanjutnya untuk meningkatkan budaya kepatuhan 5. Furthermore, to improve the culture of compliance
pada seluruh karyawan dalam setiap tingkatan for all employees at every level of the organization,
organisasi, Perseroan memberikan sanksi kepada the Company provides sanctions to every employee
setiap karyawan yang melakukan pelanggaran atas who violates any existing provisions. Sanctions
setiap ketentuan yang ada. Sanksi diberikan mulai are given starting from the lightest in the form
dari yang yang paling ringan berupa pengurangan of reducing the value of employee performance
nilai terhadap kinerja karyawan sampai dengan to dismissal, especially for violations involving
tindakan pemecatan, terutama untuk pelanggaran banking criminal offenses.
yang menyangkut pelanggaran tindak pidana
perbankan.
Dalam pelaksanaan pengelolaan risiko kepatuhan, In implementing compliance risk management, the
Perseroan harus melaksanakan identifikasi dan analisis Company must carry out identification and analysis
terhadap faktor-faktor yang dapat berpengaruh terhadap of factors that can affect compliance risk, ensure
risiko kepatuhan, memastikan penerapan manajemen the implementation of risk management related to
risiko yang berkaitan dengan kebijakan, sumber daya policies, human resources and compliance control
manusia serta sistem pengendalian kepatuhan dan systems and efforts to maintain and monitor the
upaya untuk menjaga dan memantau pelaksanaan implementation of operational processes to always in
proses operasional untuk selalu sesuai dengan ketentuan accordance with applicable regulations, both internal
yang berlaku baik ketentuan internal maupun eksternal and external, including the fulfillment of reporting
termasuk pemenuhan kewajiban pelaporan kepada Bank obligations to Bank Indonesia, the Financial Services
Indonesia, Otoritas Jasa Keuangan maupun Bursa Efek Authority and the Indonesia Stock Exchange (IDX).
Indonesia (BEI). Kepatuhan dari setiap unit kerja dalam Compliance of each work unit in fulfilling all applicable
memenuhi semua ketentuan yang berlaku merupakan regulations is one of the objects of compliance risk
salah satu objek pengendalian risiko kepatuhan control which is periodically reported to the Financial
yang secara periodik dilaporkan kepada Otoritas Jasa Services Authority and other Institutions.
Keuangan dan Institusi lain.
Di tahun 2022, secara umum Pelaksanaan Fungsi In 2022, in general, the implementation of the
Kepatuhan Perseroan terhadap ketentuan Bank Company’s Compliance Function with Bank Indonesia/
Indonesia/Otoritas Jasa Keuangan dan peraturan Financial Services Authority regulations and laws and
perundang-undangan telah berjalan dengan baik. regulations has been succeeding. Compliance activities
Aktivitas kepatuhan yang dilakukan oleh Divisi carried out by the Compliance Division during 2022
Kepatuhan selama tahun 2022 meliputi: include:
1. Melakukan review dan analisa terhadap fungsi, 1. Reviewing and analyzing the function, performance
kinerja dan organisasi Kepatuhan guna penguatan and Compliance Organization in order to strengthen
fungsi dan struktur organisasi Kepatuhan, antara the function and structure of the Compliance
lain melalui: Organization, among others through:
a. Pengembangan struktur organisasi Satuan a. Development of the Organizational Structure of
Kerja Kepatuhan (SKK). the Compliance Work Unit (SKK).
b. Penyusunan rencana kerja Kepatuhan untuk b. Compilation of the Compliance work plan for
periode 2022. the 2022 period.
c. Pengembangan Sumber Daya Manusia Satuan c. Human Resources Development of the
Kerja Kepatuhan (SKK) melalui training, antara Compliance Work Unit (SKK) through training,
lain training PSAK 71, Keuangan Berkelanjutan, including training on PSAK 71, Sustainable
dan APU PPT. Finance, and AML/CTF.
2. Menginisiasi dan memantau proses review 2. Initiating and monitoring the review process of
terhadap seluruh ketentuan internal Perseroan all the Company’s internal regulations to ensure
untuk memastikan kesesuaian dengan ketentuan compliance with the latest Regulatory provisions,
Regulator yang terkini, memastikan tidak adanya ensuring that there are no overlapping or conflicting
ketentuan yang tumpang tindih atau saling provisions, improve risk control and simplify the
bertentangan, meningkatkan kontrol risiko serta process and number of rules.
simplifikasi proses dan jumlah aturan.
378 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
3. Melakukan pengujian kepatuhan (Compliance 3. Conducting compliance testing on the
Testing) pada pelaksanaan kredit Direct Loan. implementation of Direct Loan credit.
4. Melakukan pemantauan dan analisa dampak 4. Monitoring and analyzing the impact as well as
serta menyusun tindak lanjut atas peraturan preparing follow-up actions on new regulations
baru yang diterbitkan OJK, Bank Indonesia dan issued by OJK, Bank Indonesia and other regulators.
Regulator lainnya. Sosialisasi dan komunikasi atas Dissemination and communication of new laws
peraturan perundang-undangan baru, analisa and regulations, impact analysis and follow-up are
dampak serta tindak lanjut dilakukan baik melalui carried out either through direct meetings with
pertemuan langsung dengan unit-unit terkait related units or through internal communication
maupun melalui media komunikasi internal yang media that are conveyed to the Board of Directors,
disampaikan ke jajaran Direksi, Komisaris, Pejabat Commissioners, Executive Officers, Executive
Eksekutif, Karyawan Pimpinan maupun seluruh Officers and all employees. Preparation of the
karyawan. Penyusunan dampak dan tindak lanjut impact and follow-up on new regulations that have
atas peraturan baru yang dampaknya signifikan a significant impact on the Company are carried
terhadap Perseroan dilakukan bersama dengan out together with the related work units of the
unit kerja Perseroan yang terkait. Company.
Sepanjang Semester II tahun 2022, terdapat 25 Throughout the second semester of 2022, a total
(dua puluh lima) peraturan baru dan/atau revisi of 25 (twenty-five) new and/or revised regulations
yang terdiri dari 12 (dua belas) Peraturan Bank consisting of 12 (twelve) Bank Indonesia (BI)
Indonesia (BI), 10 (sepuluh) Peraturan Otoritas Jasa regulations, 10 (ten) Financial Services Authority
Keuangan (OJK), dan 3 (tiga) Peraturan Perundang- (OJK) regulations, and 3 (three) other legislative
undangan lainnya yang berdampak terhadap regulations that have an impact on the Bank have
Bank telah disosialisasikan kepada manajemen been socialized to the management and related
serta unit-unit kerja terkait. Kajian dampak atas work units. An impact assessment of the new and/or
peraturan baru dan/atau revisi dilakukan oleh revised regulations is conducted by the compliance
unit kepatuhan besama unit-unit kerja terkait dan unit together with related work units, and their
tindak lanjut serta pemenuhannya dipantau secara follow-up and fulfillment are jointly monitored by
bersama-sama oleh unit kepatuhan bersama the compliance unit and related work units.
dengan unit-unit kerja terkait.
Dalam penyusunan peraturan OJK maupun BI serta In the preparation of regulations by the Financial
peraturan perundang-undangan lainnya, Bank Services Authority (OJK) and Bank Indonesia (BI),
juga berperan aktif dalam memberikan masukan as well as other legislation, the Bank actively
atas draft peraturan antara lain melalui forum participates in providing input on draft regulations,
Rapat Dengar Pendapat yang diselenggarakan oleh among other ways, through public consultation
Regulator. meetings organized by the Regulators.
Unit kerja kepatuhan senantiasa berupaya The compliance unit continuously strives to
menjadikan penerbitan regulasi baru dan/atau leverage new regulations and/or revisions by the
revisi oleh Regulator sebagai upaya mendorong Regulator as an effort to encourage and create
dan menciptakan peluang bisnis selain untuk business opportunities while maintaining the
menjaga risiko kepatuhan Bank. Bank's compliance risk.
Pemantauan atas pemenuhan tindak lanjut Monitoring of the fulfillment of follow-up actions
peraturan baru dan regulatory project dilakukan on new regulations and regulatory projects is
oleh manajemen, Dewan Komisaris, unit kerja conducted by the management, the Board of
kepatuhan serta unit-unit kerja terkait Bank. Commissioners, the compliance unit, and other
relevant Bank divisions.
5. Melakukan pengkajian, review serta menjalankan 5. Conducting studies, reviews and carrying out
fungsi advisory pada proses pengembangan advisory functions in the process of developing
ketentuan internal, sistem, transaksi, aktivitas internal regulations, systems, transactions,
serta produk dan layanan sebelum ditawarkan activities and products and services before being
kepada nasabah dan atau diimplementasikan offered to customers and/or implemented to
untuk memastikan kepatuhan terhadap ketentuan ensure compliance with the provisions of the
Regulator dan peraturan perundang-undangan Regulator and the applicable laws and regulations.
yang berlaku.
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Performance Management Company
Highlight Report Profile
Sepanjang Periode Semester II tahun 2022, Throughout the second semester of 2022, there
terdapat 129 (seratus dua puluh sembilan) have been 129 (one hundred twenty-nine)
penyampaian review, advice dan opini kepatuhan submissions of compliance reviews, advice, and
yang telah dilakukan oleh Satuan Kerja Kepatuhan opinions carried out by the Compliance Unit (CU),
(SKK), meliputi 8 (delapan) bidang Operasional, covering 8 (eight) Operational areas, 85 (eighty-
85 (delapan puluh lima) bidang Business, 5 (lima) five) Business areas, 5 (five) Credit Support areas, 4
bidang Kredit Support, 4 (empat) bidang SDM, 5 (four) Human Resources areas, 5 (five) Supporting
(lima) bidang Supporting, 4 (empat) bidang Finance areas, 4 (four) Finance areas, and 18 (eighteen) for
serta 18 (delapan belas) untuk bidang IT dan Digital. IT and Digital areas.
6. Melakukan pemantauan terhadap rasio-rasio 6. Monitoring compliance ratios and prudential
kepatuhan dan rasio prudential banking antara lain banking ratios, including CAR, Minimum Statutory
KPMM, GWM, BMPK, LR, LFR, LAR, BOPO, dan NPL. Reserves, LLL, LR, LFR, LAR, OER, and NPL.
7. Meningkatkan kesadaran atas budaya patuh 7. Increase awareness of the compliance culture
melalui program Core Insight (Co.In) yang dilakukan through the Core Insight (Co.In) program which is
ke seluruh unit kerja dan jaringan cabang Bank carried out to all work units and branch network,
baik melalui media komunikasi internal, juga both through internal communication media, as
memberikan sosialisasi pengenalan budaya well as providing dissemination of the compliance
kepatuhan melalui pelatihan langsung dalam kelas culture introduction through direct in-class training
(induction). (induction).
Adapun sosialisasi peraturan baru maupun revisi The dissemination of new regulations or revisions
dari OJK, BI, PPATK maupun Peraturan perundang- from the OJK, BI, PPATK, as well as other legislation
undangan secara berkelanjutan disampaikan melalui is communicated through meetings and other
rapat maupun melalui media komunikasi internal internal communication channels, including the
lainnya antara lain dalam bentuk e-mail Regulation distribution of Regulation Update emails to the
Update ke jajaran Direksi, Pejabat Eksekutif, dan Board of Directors, Executive Officers, and senior
karyawan pimpinan senior, serta melalui media employees, as well as through the Core Insight
komunikasi Core Insight (Compliance Regulatory, communication platform (Compliance Regulatory,
Information and Compliance Awarness Highlight—Co Information and Compliance Awareness
In) ke seluruh karyawan Bank. Regulation Update Highlight—Co In) to all Bank employees. Fourteen
yang telah disampaikan selama periode Semester II (14) editions of Regulation Update were issued
tahun 2022 sebanyak 14 (empat belas) edisi. during the second semester of 2022.
Kampanye kepatuhan melalui media komunikasi Compliance campaigns through the Core Insight
Core Insight (Co.In) yang bertujuan untuk sosialisasi (Co.In) communication medium, which aim to
serta refreshment peraturan perundang-undangan disseminate and refresh knowledge of regulations,
terus dijalankan dengan penyajian yang menarik continue to be implemented with engaging and
dan mudah dipahami antara lain melalui infografis. easily understandable presentations, including
Pada periode Semester II tahun 2022 telah terbit infographics. In the second semester of 2022, 7
sebanyak 7 (tujuh) edisi Core Insight. (seven) editions of Core Insight have been published.
Kampanye kepatuhan disampaikan ke jajaran Compliance campaigns are regularly delivered
Direksi, Komisaris serta seluruh karyawan to the Board of Directors, Commissioners, and all
Perseroan secara berkala. Company’s employees.
Evaluasi terhadap program-program pelatihan dan Evaluations of training programs and compliance
kampanye kepatuhan dilakukan secara berkala campaigns are conducted periodically to ensure
untuk memastikan efektivitas penyampaian, the effectiveness of delivery, understanding, and
pemahaman serta pemenuhan kepatuhan pada compliance fulfillment throughout the Company’s
seluruh jajaran organisasi Perseroan. organizational hierarchy.
8. Melakukan koordinasi dengan unit kerja lain untuk 8. Coordinating with other work units to monitor
memantau pemenuhan rasio kepatuhan utama compliance with the main compliance ratios
dan prinsip kehati-hatian bank, pemenuhan tindak and the Company’s prudential principles as a
lanjut peraturan baru dari Regulator, pemenuhan bank, compliance with the follow-up to new
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
regulatory projects, pemenuhan komitmen Bank regulations from the Regulator, fulfillment of
terhadap Regulator termasuk pelaksanaan audit regulatory projects, fulfillment of the Company’s
serta pemantauan tindak lanjut audit, serta commitments to the Regulator including audit
penerapan kepatuhan pada umumnya di seluruh implementation and follow-up audit monitoring, as
jajaran organisasi Bank. well as compliance implementation in general at all
levels of the Company’s organization.
9. Memperkuat pemantauan kepatuhan dan 9. Strengthening compliance monitoring and
pemantauan pemenuhan komitmen-komitmen monitoring the fulfillment of the Company’s
Bank ke Regulator dengan memaksimalkan fitur commitments to the Regulator by maximizing the
calendar. calendar feature.
10. Melakukan pengembang aplikasi Compliance 10. Developing a web-based Compliance Management
Management System (CMS) yang berbasis System (CMS) application. Currently, the CMS
Web. Saat ini, Aplikasi CMS dipergunakan application is used to facilitate the Compliance
untuk mempermudah Divisi Kepatuhan dalam Division in the administration of the Company's
administrasi dokumen-dokumen ketentuan internal regulation documents, reviews, permits
internal Perseroan, kajian-kajian, perizinan atas for new bank products and activities, and reports
produk dan aktivitas baru bank serta laporan- compiled thus far. Additionally, it is used for the
laporan yang telah disusun selama ini. Selain regular monitoring of the Bank's routine reports
itu juga dipergunakan untuk monitoring berkala submitted to regulators. (Appendix 2)
laporan rutin Bank yang disampaikan ke regulator.
11. Melakukan penyusunan dan penyempurnaan 11. Preparing and refining the infrastructure and
terhadap infrastruktur dan penerapan Tata Kelola implementation of Good Corporate Governance
Perusahaan yang Baik (Good Corporate Governance/ (GCG), among other things, through the
GCG) antara lain melalui penyusunan terhadap development of a Good Corporate Governance
Kebijakan Tata Kelola Perusahaan (Good Corporate Policy and optimizing the function of the Board
Governance) serta optimalisasi fungsi Dewan of Commissioners in preparing and providing
Komisaris dalam melaksanakan penyusunan dan compliance-related input to the Bank's operational
memberikan masukan dari sisi kepatuhan terhadap activities. Furthermore, the compliance unit
aktivitas operasional Bank. Selain itu, unit kerja encourages and monitors the implementation of
kepatuhan mendorong dan memantau penerapan sustainable finance within the Company as part of
keuangan berkelanjutan pada Perseroan sebagai GCG implementation.
bagian dari penerapan GCG.
12. Mengintensifkan diskusi, komunikasi dan sosialisasi 12. Intensifying discussions, communication, and
sebagai salah satu bentuk pengawasan atas dissemination as a form of oversight on GCG
penerapan GCG dan Kepatuhan, dimana Satuan and compliance implementation, where the
Kerja Kepatuhan (SKK) menjalankan fungsi untuk Compliance Unit (CU) fulfills its function to promote
mendorong peningkatan dan pendalaman kualitas improvement and deepen the quality of GCG and
GCG dan kepatuhan. compliance.
13. Sebagai bentuk Kepatuhan Bank Neo Commerce 13. As a form of Neo Commerce Bank's compliance
atas peraturan perundang-undangan dan berbagai with laws and various other regulations related
peraturan lainnya terkait Prinsip Anti Pencucian to Anti-Money Laundering and Counter-
Uang dan Pencegahan Pendanaan Terorisme Terrorism Financing (AML & CTF) principles, the
(APU & PPT), Penerapan Prinsip APU & PPT yang implementation of AML & CTF principles by Neo
dilakukan oleh Bank Neo Commerce antara Commerce Bank, among others, refers to the
lain mengacu pada ketentuan Undang-Undang provisions of Law Number 8 of 2010 concerning
Nomor 8 Tahun 2010 tentang Pencegahan dan Prevention and Eradication of Money Laundering
Pemberantasan Tindak Pidana Pencucian Uang, Crimes, Law Number 9 of 2013 concerning
Undang-Undang Nomor 9 Tahun 2013 tentang Prevention and Eradication of Terrorism Financing
Pencegahan dan Pemberantasan Tindak Pidana Crimes, Financial Services Authority Regulation No.
Pendanaan Terorisme, Peraturan Otoritas Jasa 12/POJK.01/2017 concerning the Implementation
Keuangan No. 12/POJK.01/2017 tentang Penerapan of Anti-Money Laundering and Counter-Terrorism
Program Anti Pencucian Uang dan Pencegahan Financing Programs in the Financial Services Sector,
Pendanaan Terorisme di Sektor Jasa Keuangan, serta and Decisions and Regulations of the Head of the
Keputusan dan Peraturan Kepala Pusat Pelaporan Financial Transaction Reports and Analysis Center
dan Analisa Transaksi Keuangan (PPATK). Secara (PPATK). Periodically, regulators such as OJK,
berkala Regulator seperti OJK, PPATK, maupun PPATK, and the Bank's Internal Auditors conduct
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 381
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Auditor Internal Bank melakukan pengawasan atau supervision or audits on the implementation of
audit atas pelaksanaan penerapan Prinsip APU & AML & CTF principles at the Bank. To support the
PPT di Bank. Untuk mendukung penerapan Prinsip implementation of AML & CTF principles at the
APU & PPT di Bank, Bank telah memiliki satuan Bank, the Bank has a specialized unit called the Anti-
kerja khusus yang disebut Departement Anti-Money Money Laundering (AML) and Counter-Terrorist
Laundering (AML) and Counter Terrorist Financing Financing (CTF) Department, which is coordinated
(CTF) yang dikoordinasikan melalui Kepala Divisi through the Head of Compliance Division. One of
Kepatuhan. Salah satu penerapan Prinsip APU the implementations of AML & CTF principles at the
& PPT di Bank adalah dengan cara membentuk Bank is by forming a Special AML & CTF Unit both at
Unit Kerja Khusus APU PPT baik di Kantor Cabang branch offices and main branch offices, responsible
maupun Kantor Cabang Utama yang bertanggung for implementing the AML and CTF programs in
jawab melaksanakan penerapan program APU dan accordance with the Company's internal procedures
PPT sesuai dengan prosedur internal Perusahaan and applicable laws and regulations.
maupun peraturan perundang-undangan yang
berlaku.
In order to consistently and sustainably implement
Dalam rangka menerapkan Prinsip APU & PPT AML & CTF principles and the activities of the
secara konsisten dan berkelanjutan serta kegiatan AML & CTF Program, the Bank's AML & CTF unit
pelaksanaan Program APU & PPT, unit AML & CTF throughout 2022 has carried out the following:
Bank sepanjang tahun 2022 telah melaksanakan
sebagai berikut: a. Implementing changes to the Special Work Unit
a. Melakukan perubahan struktur Unit Kerja (UKK) structure and appointing Anti-Money
Khusus (UKK) dan Penunjukan Officer Program Laundering and Terrorism Financing (AML &
Anti Pencucian Uang dan Pendanaan Terorisme CTF) Program Officers for the Company, with the
(APU&PPT) Perseroan dimana menambahkan addition of appointing AML & CTF Officers at the
Penunjukan Officer APU&PPT di Kantor Pusat Head Office, specifically the Digital Operation
yaitu Divisi Digital Operation. Division.
b. Developing the second phase of the AML & CTF
b. Melakukan pengembangan web APU PPT web application, which is used effectively to
fase 2 (dua), yang digunakan secara efektif support the implementation of the AML and CTF
untuk mendukung penerapan program APU programs and meet all of the Bank's obligations
dan PPT serta memenuhi seluruh kewajiban in accordance with the applicable laws and
Bank sesuai peraturan perundang-undangan regulations as an effort to monitor and analyze
yang berlaku sebagai upaya pemantauan dan customer transaction data and risk profiles
analisa data transaksi nasabah maupun profil that form the basis of AML & CTF reporting,
risiko yang menjadi dasar pelaporan APU PPT, and developing report files in XML format, and
dan pengembangan file laporan dalam bentuk submitting reports through goAML using XML-
format XML, dan penyampaian laporan melalui formatted files, all of which are integrated into
goAML dengan menggunakan file berformat the developed AML & CTF web application.
XML, hal tersebut diintegrasikan ke Web APU
PPT yang telah dikembangkan. c. Developing standardized analysis of Suspicious
c. Mengembangkan standarisasi analisa Transaksi Financial Transactions using a weighted method
Keuangan Mencurigakan dengan menggunakan called Suspicious Scoring System (SPORIS),
metode pembobotan yaitu Suspicious Scoring which is also integrated into the AML & CTF web
System (SPORIS) yang juga diintegrasikan ke application that can be accessed by designated
Web APU PPT yang dapat diakses oleh petugas officers.
yang ditunjuk. d. Conducting socialization and training on AML
d. Melakukan sosialisasi dan pelatihan APU dan PPT and CTF for all employees through classroom
terhadap seluruh karyawan melalui pelatihan training and e-learning to increase awareness,
kelas serta e-learning untuk meningkatkan understanding, and skills related to the
awareness, pemahaman dan skill terkait implementation of the AML and CTF programs.
penerapan program APU dan PPT. Kampanye AML and CTF compliance campaigns are also
kepatuhan APU dan PPT dilakukan pula carried out through consultative/advisory
melalui consultative/advisory meeting, campaign meetings and campaigns for the entire Bank
kepada seluruh jajaran organisasi Bank organization through Compliance Regulatory,
melalui Compliance Regulatory, Information, and Information, and Compliance Awareness
382 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Compliance Awareness Highlight (Core Insight). Highlight (Core Insight). Evaluations of training
Evaluasi terhadap program-program pelatihan programs and AML/CTF compliance campaigns
dan kampanye kepatuhan APU/PPT dilakukan are conducted periodically and repeatedly
secara berkala dan berulang untuk memastikan to ensure the effectiveness of delivery,
efektivitas penyampaian, pemahaman serta understanding, and compliance fulfillment
pemenuhan kepatuhan pada seluruh jajaran throughout the bank's organizational hierarchy.
organisasi bank. e. Issuing policies, procedures, implementation
e. Menerbitkan kebijakan, prosedur, petunjuk guidelines, and technical instructions related to
pelaksanaan dan petunjuk teknis terkait the implementation of the AML-CFT program,
penerapan program APU - PPT serta melakukan as well as conducting compliance reviews on
review kepatuhan atas ketentuan internal, internal regulations, activities, and the Bank's
aktivitas serta produk dan layanan Bank, guna products and services, to ensure compliance
memastikan kepatuhan terhadap ketentuan with the applicable AML-CFT provisions.
APU - PPT yang berlaku. f. Reporting 94 (ninety-four) Suspicious Financial
f. Melaporkan Transaksi Keuangan Mencurigakan Transaction Reports, 92 (ninety-two) Cash
94 (sembilan puluh empat) Laporan, Transaksi Financial Transaction Reports, 27 (twenty-
Keuangan Tunai 92 (Sembilan puluh dua) seven) Foreign Transaction Reports, SIPESAT
Laporan, Transaksi Ke Luar Negeri 27 (dua puluh Reports to PPATK, "Nil" DTTOT Reports to OJK,
tujuh) laporan, Laporan SIPESAT ke PPATK, APOLO Reports to OJK, and SIPENDAR Reports
Laporan “Nihil” DTTOT ke OJK, Laporan APOLO to PPATK.
ke OJK, serta Laporan SIPENDAR ke PPATK. g. Submitting the fulfillment of requests for
g. Menyampaikan pemenuhan permintaan data/ customer profile and transaction data/
informasi profil dan transaksi Nasabah yang information requested by PPATK, amounting to
diminta oleh PPATK sebanyak 70 (tujuh puluh) 70 (seventy) data/information items.
data/informasi.
Satuan Kerja Audit Internal
Internal Audit Unit
The Internal Audit Unit (IAU) is established to enhance
Satuan Kerja Audit Internal (SKAI) dibentuk untuk and protect the Company’s value through the provision
meningkatkan dan melindungi nilai Perseroan melalui of risk-based and objective assurance and consultation,
pemberian assurance dan konsultasi yang berbasis risiko as well as acting as a strategic partner to management
dan objektif, serta berperan sebagai mitra strategis in achieving goals and objectives, and assisting in the
manajemen dalam usaha mencapai sasaran dan tujuan creation of good governance.
dan membantu terciptanya tata kelola yang baik.
As the third line in the Three Lines Model, the IAU
SKAI sebagai lini ketiga dalam Three Lines Model, secara periodically communicates and collaborates with other
periodik melakukan komunikasi dan kolaborasi dengan line functions and mutually contributes to creating and
fungsi lini lainnya serta saling berkontribusi dalam maintaining value in line with stakeholder interests,
menciptakan dan menjaga value yang selaras dengan through the implementation of assurance and
kepentingan stakeholders, melalui pelaksanaan fungsi consultation functions.
assurance dan konsultasi.
The implementation of the assurance function includes
Pelaksanaan fungsi assurance mencakup pelaksanaan conducting risk-based audits based on the results of
audit berbasis risiko (Risk Based Audit) atas dasar hasil risk assessment analysis, while the implementation of
analisa penilaian risiko sedangkan untuk pelaksanaan the consultation function is carried out formally and
fungsi konsultasi dilakukan secara formal maupun informally in the form of special assignments upon
informal berupa penugasan khusus atas permintaan management request or at the initiative of the IAU.
manajemen maupun atas inisiatif dari SKAI.
The IAU continuously refines its audit methodology and
SKAI terus melakukan penyempurnaan metodologi innovates in the use of technology and audit tools to
audit dan inovasi dalam penggunaan teknologi dan ensure the execution of assurance and consultation is
tools audit agar pelaksanaan assurance dan konsultasi in line with business developments, thereby promoting
selaras dengan perkembangan bisnis, sehingga improvements in the quality and effectiveness of
dapat mendorong perbaikan kualitas dan efektivitas governance, risk management, and the adequacy and
tata kelola, pengelolaan risiko serta kecukupan dan effectiveness of internal controls.
efektivitas pengendalian intern.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 383
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Struktur dan Kedudukan Satuan Kerja Audit Internal
Structure and Position of the Internal Audit Unit
SKAI bertanggung jawab langsung kepada Direktur The Internal Audit Unit (IAU) is directly responsible to
Utama serta dapat berkomunikasi secara langsung the President Director and can communicate directly
dengan Dewan Komisaris melalui Komite Audit. SKAI with the Board of Commissioners through the Audit
memiliki 4 (empat) Departemen yang disesuaikan Committee. The IAU has 4 (four) Departments aligned
dengan strategi bisnis Perseroan, yaitu Head Office with the Company’s business strategy, namely the
& Branch Audit Department, IT Audit Department, Head Office & Branch Audit Department, IT Audit
Development & Quality Assurance Department dan Anti- Department, Development & Quality Assurance
Fraud Management Department. Department, and Anti-Fraud Management Department.
Kepala SKAI diangkat dan diberhentikan oleh Direktur The Head of the IAU is appointed and dismissed by
Utama setelah mendapat persetujuan dari Dewan the President Director after obtaining approval from
Komisaris dengan mempertimbangkan rekomendasi the Board of Commissioners, taking into account
Komite Audit serta dilaporkan ke Otoritas Jasa the recommendations of the Audit Committee and
Keuangan (OJK). Pengangkatan Kepala SKAI telah reported to the Financial Services Authority (OJK). The
dilaporkan kepada OJK melalui Surat tertanggal 17 appointment of the Head of the IAU has been reported
November 2020. to the OJK through a letter dated November 17, 2020.
Dewan Komisaris
Board of Commissioners
Komite Audit
Audit Committee
Direktur Utama
President Director
Head of SKAI (Satuan Kerja
Audit Internal)
Head Development
Head Office & Head IT Audit Head Anti Fraud
& QA Audit
Branch Audit Department Department
Department
Development IT Audit Fraud
Head Office IT Audit Fraud
& QA Audit Branch Auditor Development & Prevention &
Auditor Specialist Investigator
Specialist Data Analytics Detection
Profil Kepala Satuan Kerja Audit Internal
Profile of the Head of the Internal Audit Unit
SKAI dipimpin oleh Windu Tri Andaruno, efektif sejak The IAU is led by Windu Tri Andaruno, effective from
tanggal 15 Juni 2020 sesuai Surat Keputusan Direksi June 15, 2020, according to the Directors’ Decree
Nomor: SKEP/0853/SDM/BYB/VI/2020. Adapun profil Number: SKEP/0853/SDM/BYB/VI/2020. The brief
singkat Kepala SKAI sebagai berikut: profile of the Head of the IAU is as follows:
384 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Windu Tri Andaruno
Kepala Satuan Kerja Audit Internal
Head of the Internal Audit Unit
Data Pribadi Warga Negara Indonesia, 38 tahun
Personal Data Indonesian, 38 years old
Jabatan Head of SKAI
Position
Periode Jabatan 15 Juni 2020 sampai dengan 24 Maret 2023
Term of Office June 15, 2020 until March 24, 2023
Riwayat Pendidikan S1 Universitas Pancasila (2006)
Educational Background Bachelor’s Degree (S1) Pancasila University
Riwayat Pekerjaan dan • Internal Audit Deputy Manager PT Suzuki Finance Indonesia (2011 – 2014)
Rangkap Jabatan • Development & QA Audit Department Head PT WOM Finance, Tbk (2014 – 2019)
Job Experience and • Head of Operational Risk Management PT Digital Alpha Indonesia (2019)
Concurrent Position • Head of Internal Audit PT Digital Alpha Indonesia (2019 – 2020)
Sertifikasi • Qualified Internal Auditor (QIA)
Certifications • Sertifikasi Manajemen Risiko Level 4
• Auditor Internal ISO/IEC 27001:2013
Kepala SKAI telah mengikuti serangkaian program The Head of the IAU has participated in a series of
pengembangan kompetensi (termasuk sebagai competency development programs (including as a
panelis) untuk mendukung pelaksanaan tugasnya, panelist) to support the execution of his duties, with
berikut program pengembangan kompetensi yang the following competency development programs
diikuti pada tahun 2022: attended in 2022:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Lembaga Penyelenggara
No
Competency Development Materials Date Organizer
1 Institute of Internal Audit (IIA) Indonesia Town Hall Meeting: 28 Januari 2022 Institute of Internal Audit (IIA)
“Penguatan GRC di Sektor Jasa Keuangan” January 28, 2022 Indonesia
Institute of Internal Audit (IIA) Indonesia Town Hall Meeting:
"Strengthening GRC in the Financial Services Sector"
2 Webinar - Dari Bank Hybrid Menuju Bank Digital 17 Februari 2022 OJK Institute
Webinar - From Hybrid Bank to Digital Bank February 17, 2022
3 Webinar – Tantangan dan Mitigasi Kejahatan serta Peningkatan 10 Maret 2022 OJK Institute
Keamanan Siber di Industri Jasa Keuangan March 10, 2022
Webinar – Challenges and Mitigation of Crime and Enhancement of
Cyber Security in the Financial Services Industry
4 Webinar – Peluang dan Tantangan Implementasi Blockchain di Industri 24 Maret 2022 OJK Institute
Jasa Keuangan March 24, 2022
Webinar – Opportunities and Challenges of Blockchain
Implementation in the Financial Services Industry
5 Webinar – Bank Digitalization: Lesson Learn From Asian Countries 19 Mei 2022 OJK Institute
Webinar – Bank Digitalization: Lessons Learned from Asian Countries May 19, 2022
6 Panelis - Webinar – Risiko dan Cakupan Audit Digital Banking 28 Mei 2022 Ikatan Auditor Intern Bank (IAIB)
Panelist - Webinar – Risks and Audit Scope of Digital Banking May 28, 2022 Association of Bank Internal Auditors
7 Pembekalan Manajemen Risiko Level 4 2-3 Juni 2022 Efektif Pro
Risk Management Level 4 Training June 2-3, 2022
8 Suistainable Finance Awareness 12 Juli 2022 Lembaga Pengembangan Perbankan
Suistainable Finance Awareness July 12, 2022 Indonesia (LPPI)
Indonesian Banking Development
Institute
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 385
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Materi Pengembangan Kompetensi Waktu Pelaksanaan Lembaga Penyelenggara
No
Competency Development Materials Date Organizer
9 Webinar – Digital Leadership untuk Memperkuat Transformasi Digital 28 Juli 2022 OJK Institute
Webinar – Digital Leadership to Strengthen Digital Transformation July 28, 2022
10 Training ISO 37001:2016 Anti-Bribery Management System 18–19 Agustus 2022 Mahaka Institute
Training ISO 37001:2016 Anti-Bribery Management System August 18-19, 2022
Pada 24 Maret 2023 Windu Tri Andaruno efektif On March 24, 2023 Windu Tri Andaruno effectively
mengundurkan diri dan digantikan oleh M. Nurul Faisal resigned and was replaced by M. Nurul Faisal Arifin as
Arifin sebagai Pjs. Head Satuan Kerja Audit Internal, Acting. Head of the Internal Audit Work Unit, until April
sampai dengan 3 April 2023. Sejak tanggal 3 April 2023 3 2023. Since April 3 2023 the Internal Audit Work Unit
Satuan Kerja Audit Internal dipimpin oleh M. Syafril has been led by M. Syafril Maulana M as Head - Internal
Maulana M sebagai Head - Satuan Kerja Audit Internal. Audit Work Unit.
Piagam Audit Internal
Internal Audit Charter
Perseroan memiliki Piagam Audit Internal yang ditinjau The Company has an Internal Audit Charter that is
dan diperbarui secara berkala. Piagam Audit Internal reviewed and updated periodically. The Internal Audit
disahkan oleh Direksi dan Dewan Komisaris yang Charter is approved by the Board of Directors and the
terakhir kali diperbaharui pada tanggal 1 Desember Board of Commissioners, last updated on December 1,
2021. Piagam Audit Internal disusun berdasarkan POJK 2021. The Internal Audit Charter is prepared based on
No. 1/POJK.03/2019 tentang Penerapan Fungsi Audit POJK No. 1/POJK.03/2019 on the Implementation of the
Intern pada Bank Umum dan Standard Internasional Internal Audit Function in Commercial Banks and the
IPPF (International Profesional Practice Framework). International IPPF (International Professional Practice
Framework) Standard.
Tugas dan Tanggung Jawab Satuan Kerja Audit Internal
Internal Audit Unit Duties and Responsibilities
Dalam melaksanakan fungsinya, Satuan Kerja Audit The Internal Audit Unit carries out its functions with
Internal memiliki tugas dan tanggung jawab antara the following duties and responsibilities:
lain sebagai berikut:
1. Menguji dan mengevaluasi pelaksanaan tata 1. Assess and evaluate the implementation of
kelola Perseroan, sistem manajemen risiko, dan corporate governance, risk management system
pengendalian intern. and internal control.
2. Membuat analisa, melakukan pemeriksaan dan 2. Analyze, conduct inspections and assess efficiency
penilaian atas efisiensi dan efektivitas di bidang and effectiveness in finance, operations, human
keuangan, operasional, sumber daya manusia, resources, marketing, information technology and
pemasaran, teknologi informasi dan kegiatan other activities through direct inspection (on-site
lainnya melalui pemeriksaan langsung (on-site audit) and indirect and continuous supervision
audit) dan pengawasan secara tidak langsung dan (continuous audit), to achieve the mission, goals
berkelanjutan (continuous audit) dalam mencapai and strategies that have been set.
misi, tujuan dan strategi yang telah ditetapkan.
3. Melakukan dan memberikan kontribusi untuk 3. Conduct and contribute to the improvement of
peningkatan pengendalian yang efektif dengan effective control by reviewing and evaluating
melakukan review dan evaluasi terhadap internal controls in all activity functions within the
pengendalian intern pada semua fungsi kegiatan Company.
di lingkungan Perseroan.
4. Memberikan saran perbaikan dan informasi yang 4. Provide recommendations for improvements and
objektif tentang kegiatan yang diperiksa pada semua provide objective information about the activities
tingkatan manajemen dalam rangka penyempurnaan examined at all levels of the management in order to
sistem, prosedur, anggaran, dan kebijakan. improve systems, procedures, budgets and policies.
386 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
5. Membuat laporan hasil audit dan menyampaikan 5. Make a report on the results of the audit and submit
laporan tersebut kepada Direktur Utama dan the report to the President Director and the Board
Dewan Komisaris melalui Komite Audit. of Commissioners through the Audit Committee.
6. Memantau, menganalisis, dan melaporkan 6. Monitor, analyze, and make a report on follow-ups
pelaksanaan tindak lanjut perbaikan yang telah of suggested improvements.
disarankan.
Wewenang Satuan Kerja Audit Internal
Internal Audit Unit Authority
Agar tugas dan tanggung jawabnya dapat berjalan In order to optimally carry out its duties and
dengan hasil yang optimal, SKAI diberikan wewenang responsibilities, the Internal Audit Unit is granted the
untuk: authority to:
1. Memiliki akses secara penuh, bebas, dan tidak 1. Have full, free and unlimited access to information,
terbatas terhadap informasi, catatan, karyawan, records, employees, funds, assets, locations/
dana, aset, lokasi/area, rekening dan sumber daya areas, accounts and other resources related to the
lainnya yang berkaitan dengan pelaksanaan audit implementation of audits and consultations.
dan konsultasi.
2. Menentukan strategi, ruang lingkup, metode, dan 2. Determine the strategy, scope, method, and
frekuensi audit secara independen. frequency of audits independently.
3. Melakukan komunikasi secara langsung dan 3. Communicate directly and conduct regular and
mengadakan rapat secara berkala dan insidentil incidental meetings with the President Director,
dengan Direktur Utama, Dewan Komisaris melalui the Board of Commissioners through the Audit
Komite Audit. Committee.
4. Melakukan koordinasi dan komunikasi dengan 4. Coordinate and communicate with external
auditor eksternal dan Otoritas Jasa Keuangan (OJK). auditors and the Financial Services Authority (OJK).
5. Melakukan penugasan audit investigasi tanpa perlu 5. Conduct investigative audit assignments without
mengkomunikasikan penugasan tersebut kepada the need to communicate the assignment to other
pihak-pihak lainnya dalam Perseroan. Komunikasi parties in the Company. Communication is only
hanya dilakukan dengan Direktur Utama, Dewan done with the President Director, the Board of
Komisaris melalui Komite Audit. Commissioners through the Audit Committee.
6. Jika diperlukan, dapat meminta pendapat dari tenaga 6. Ask, if necessary, for opinions from experts
ahli (profesional) dari dalam maupun luar Perseroan. (professionals) from within or outside the Company.
7. Mengikuti rapat Perseroan yang bersifat strategis 7. Participate in strategic Company meetings without
tanpa memiliki hak suara. voting rights.
8. Melakukan koordinasi dan membangun hubungan 8. Coordinate and build synergistic relationships with
sinergis dengan unit/fungsi penyelenggaraan other assurance units/functions (compliance units
assurance lainnya (compliance unit dan manajemen and risk management) to obtain comprehensive
risiko) guna memperoleh hasil audit yang audit results.
komprehensif.
Kode Etik Auditor
Auditor Code of Ethics
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out their duties and responsibilities,
Internal Auditor Perseroan dituntut untuk bersikap the Company’s Internal Auditor is required to act
profesional dan taat pada kode etik yang telah professionally and comply with the established code of
ditetapkan, antara lain: ethics, among others are:
1. Integritas Internal Auditor memiliki integritas 1. Internal Auditors have the integrity in building trust
dengan membangun kepercayaan (trust) as the basis for making reliable judgments.
yang menjadi dasar untuk membuat penilaian
(judgement) yang andal.
2. Objektivitas Internal Auditor menunjukkan 2. Internal Auditors demonstrates high objectivity
objektivitas yang tinggi sesuai dengan standar in accordance with professional standards of
profesi dalam mengumpulkan, mengevaluasi, dan collecting, evaluating, and communicating
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mengkomunikasikan informasi tentang aktivitas information about the activity or process being
atau proses yang sedang diperiksa. examined.
3. Kerahasiaan Internal Auditor menghormati 3. Confidentiality of Internal Auditor respects the
nilai dan kepemilikan atas informasi yang value and ownership of the information received
diterima dan tidak mengungkapkan informasi and does not disclose the information without
tersebut tanpa otorisasi yang berwenang kecuali proper authorization unless there is a legal or
terdapat kewajiban hukum atau profesi untuk professional obligation to disclose the information.
mengungkapkan informasi tersebut.
4. Kompetensi Internal Auditor menggunakan 4. Competence of Internal Auditor is based on the
pengetahuan, keahlian dan pengalaman yang knowledge, expertise and experience required in
diperlukan dalam melaksanakan tugas audit. carrying out audit tasks. Internal audit activities
Aktivitas internal audit harus dilaksanakan dengan must be conducted with professional expertise and
keahlian dan kemahiran profesional, yaitu memiliki skills, which include possessing the knowledge,
pengetahuan, keterampilan dan kompetensi skills as well as other competencies needed to
lainnya yang dibutuhkan untuk melaksanakan execute their responsibilities.
tanggung jawabnya.
Pengendalian Mutu Audit
Audit Quality Assurance
Pengendalian mutu audit (Quality Assurance) dan Audit quality assurance and Improvement Program
Improvement Program yang didesain untuk evaluasi designed to evaluate the conformity of the Internal
kesesuaian aktivitas Internal Auditor dengan Auditor’s activities with standards and the application
standar dan evaluasi penerapan kode etik, antara of the code of ethics, among others are developing
lain dalam bentuk pengembangan metodologi dan methodologies and improving audit programs to
penyempurnaan audit program agar sesuai dengan conform with business developments and best
perkembangan bisnis dan best practice. Pengendalian practices. The quality assurance of the Internal audit
mutu aktivitas audit intern dilakukan oleh pihak internal is carried out by internal and external parties. Quality
dan eksternal. Pengendalian mutu yang dilakukan control carried out by internal parties is done through
oleh pihak internal dilakukan dengan dibentuk the establishment of Development & Quality Assurance
Development & Quality Assurance Department, dengan Department, tasked with duties that include reviewing
tugas antara lain melakukan kaji ulang terhadap the quality of implementation and audit results as well
kualitas pelaksanaan dan hasil audit serta memastikan as ensuring the compliance of the auditor’s code of
penerapan kode etik auditor telah dipatuhi. ethics.
Pengendalian mutu ekternal dilakukan oleh pihak External quality control is done by an independent
independen yang dilakukan 3 (tiga) tahunan. Review party for 3 (three) years. The last review in 2020 was
terakhir pada tahun 2020 dilakukan oleh Heru, Saleh, conducted by Heru, Saleh, Marzuki & Partners.
Marzuki & Rekan.
Komposisi Personel Satuan Kerja Audit Internal
Internal Audit Work Unit Personnel Composition
Dalam menjalankan tugasnya, SKAI didukung oleh In carrying out its duties, the Internal Audit Work Unit
Sumber Daya Manusia yang secara kolektif memiliki is supported by Human Resources who collectively
kompetensi yang saling melengkapi. Adapun jumlah possess complementary competencies. The Internal
komposisi personel SKAI sebanyak 13 personel dengan Audit Work Unit is composed of 13 personnel with the
rincian sebagai berikut: following details:
Divisi/Departemen Jumlah Pegawai
Division/Department Number of Staff
Satuan Kerja Audit Internal 1
Internal Audit Work Unit
Development & QA Audit 2
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Divisi/Departemen Jumlah Pegawai
Division/Department Number of Staff
Head Office & Branch Audit 4
IT Audit 3
Anti Fraud Management 3
Sertifikasi Internal Auditor
Internal Auditor Certification
SKAI selalu berupaya untuk memberikan pendidikan The Internal Audit Unit constantly endeavor to provide
berkelanjutan bagi seluruh personelnya untuk the continuity of education for all of its staff to meet
memenuhi kualifikasi dan kompetensi yang memadai. adequate qualifications and competencies. The
Adapun sertifikasi profesi yang telah dimiliki oleh following table outlines the professional certifications
personel Internal Audit hingga tahun 2022 dapat held by Internal Audit’s staff in 2022:
dilihat pada tabel di bawah ini:
Sertifikasi Jumlah Pegawai
Certification Number of Staff
Sertifikat Manajemen Risiko Level I 6
Risk Management Certificate Level I
Sertifikat Manajemen Risiko Level II 4
Risk Management Certificate Level II
Sertifikat Manajemen Risiko Level III 1
Risk Management Certificate Level III
Sertifikat Manajemen Risiko Level IV 1
Risk Management Certificate Level IV
Qualified Internal Auditor (QIA) 2
CBIA Level Auditor 7
ISO 27001:2013 3
Pengembangan Kompetensi SDM SKAI
Internal Audit Unit HR Competency Development
SKAI berkomitmen terus mengembangkan kompetensi The Internal Audit Unit is committed to continuously
dan kapabilitas auditor untuk memperluas wawasan developing the competence and capabilities of
dan meningkatkan keahlian yang dapat mendukung auditors in order to gain broaden insights and improve
kegiatan audit internal. Auditor berpartisipasi dalam expertise that can support internal audit activities.
program pelatihan eksternal, internal dan seminar/ Auditors participate in external and internal training
sharing terkait audit internal. Pendidikan, pelatihan programs and seminars/sharing related to internal
dan/atau seminar yang diikuti oleh SKAI pada tahun auditing. Education, training and/or seminars attended
2022 adalah sebagai berikut: by the Internal Audit Unit in 2022 are as follows:
Jenis Pelatihan, Seminar & Webinar Jumlah Karyawan Waktu Pelaksanaan Penyelenggara
No
Type of Training, Seminar & Webinar Number of Employees Date Organizer
1. Training Audit PSAK 71 1 9 Februari 2022 Ikatan Auditor Intern Bank (IAIB)
February 9, 2022
2. Training Root Cause Analysis 1 24 Februari 2022 Institute of Internal Audit (IIA)
February 24, 2022 Indonesia
3. Training Fraud Auditing 1 11 Maret 2022 Lembaga Pengembangan Fraud
March 11, 2022 Auditing (LPFA)
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Jenis Pelatihan, Seminar & Webinar Jumlah Karyawan Waktu Pelaksanaan Penyelenggara
No
Type of Training, Seminar & Webinar Number of Employees Date Organizer
4. Training Identifikasi Transaksi Keuangan 3 23 Maret 2022 Forum Komunikasi Direktur
Mencurigakan & Penentuan Tindakan Pidana March 23, 2022 Kepatuhan Perbankan
5. Training Integrated Risk Based Internal Auditing 1 21 – 22 April 2022 Yayasan Pendidikan Internal Audit
April 21-22, 2022 (YPIA)
6. Webinar – Risiko dan Cakupan Audit Digital 4 28 Mei 2022 Ikatan Auditor Intern Bank (IAIB)
Banking May 28, 2022
7. Webinar – Banking in Metaverse, Metabanking as 1 16 Juni 2022 OJK
New World Ecosistem June 16, 2022
8. Webinar – Anti Bribery Management System; 1 16 Juni 2022 OJK
Experience Through Integrity June 16, 2022
9. Sustainable Finance Awareness 1 5 Juli 2022 Lembaga Pengembangan
July 5, 2022 Perbankan Indonesia (LPPI)
10. ISO 37001:2016 Anti-Bribery Management System 1 21 – 22 Juli 2022 Mahaka Institute
July 21-22, 2022
11. Webinar - Digital Leadership Untuk 1 28 Juli 2022 OJK Institute
Memperkuat Transformasi Digital July 28, 2022
12. Webinar - Best Practice Penanganan Insiden 1 18 Agustus 2022 OJK Institute
Keamanan Siber di Sektor Jasa Keuangan August 18, 2022
13. Webinar - Fraud Risk Survey 1 24 Agustus 2022 Association Certified Fraud
August 24, 2022 Examiner (ACFE) Indonesia
14. Webinar – Developing Effective WBS as Fraud 1 17 September 2022 Association Certified Fraud
Detection Tools September 17, 2022 Examiner (ACFE) Indonesia
15. Sosialisasi PADG – Penyelenggaraan Jasa 1 29 September 2022 Bank Indonesia
Sistem Pembayaran September 29, 2022
16. CFE Exam Preparation Course 1 3-7 Oktober 2022 Association Certified Fraud
October 3-7, 2022 Examiner (ACFE) Indonesia
17. Workshop Pedoman Audit Pemeriksaan 2 5 Oktober 2022 Lembaga Penjamin Simpanan (LPS)
Kualitas Data SCV dan Keandalan Sistem October 5, 2022
18. Sosialisasi Penanganan Kasus Social 1 6 Oktober 2022 Bank Indonesia
Engineering dan Skimming pada PJP October 6, 2022
19. Working Group Anti-Fraud 1 13 Oktober 2022 Asosiasi Sistem Pembayaran
October 13, 2022 Indonesia (ASPI)
Partisipasi Dalam Perhimpunan Profesi Internal Audit
Participation in Internal Audit Professional Association
Dalam rangka memperluas wawasan dan kompetensi To gain into broad insights and professional
profesional auditor internal, SKAI telah berpartisipasi competence of internal auditors, the Internal Audit
dalam perhimpunan profesi Internal Audit, antara lain: Unit has participated in the following internal audit
professional associations:
Nama Asosiasi/Organisasi Ruang Lingkup Asosiasi/Organisasi Peran Keanggotaan
Name of Association/Organization Scope of Association/Organization Membership Role
The Institute of Internal Audit (IIA) IIA Indonesia Chapter Anggota
Member
Association Certified Fraud Examiner (ACFE) ACFE Indonesia Chapter Anggota
Member
Ikatan Auditor Intern Bank (IAIB) Nasional Anggota
Member
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Realisasi Pelaksanaan Audit Intern
Realization of Internal Audit Implementation
Pada tahun 2022, SKAI telah melaksanakan 26 (dua In 2022, the Internal Audit Unit conducted 26 (twenty
puluh enam) penugasan atau mencapai 108% dari six) assignments or reached 108% of the Annual Audit
Rencana Audit Tahunan yang terdiri dari Branch Audit, Plan comprising Branch Audits, Head Office Audits, IT
Head Office Audit, IT Audit, Independent Review dan Audits, Independent Reviews and Investigative Audits.
Audit Investigasi. Adapun detail subjek penugasan The following graph details the assignment subjects:
dapat dilihat pada grafik berikut:
12% 38%
Independent Review: 3 Branch Audit: 10
12%
Audit Investigasi: 3
26
Penugasan
19% 19%
IT Audit: 5 Head Office Audit: 5
Penyelesaian Tindak Lanjut Hasil Audit
Completion of Follow-Up Audit Results
SKAI melakukan pemantauan secara berkala The Internal Audit Unit regularly monitors commitment
atas komitmen untuk memperbaiki kelemahan to improving internal control weaknesses based on the
pengendalian internal sesuai dengan rekomendasi recommendations from the audit results. The Internal
dari hasil audit. SKAI menyampaikan perkembangan Audit Unit delivers progress on the completion of
penyelesaian tindak lanjut hasil audit kepada Direksi follow-up audit results to the Board of Directors and
dan Dewan Komisaris melalui Komite Audit untuk Board of Commissioners through the Audit Committee
mendorong tingkat penyelesaian dari Rekomendasi to encourage the level of completion of the Audit
Hasil Audit. Result Recommendations.
Tahun Tindak Lanjut
Open Closed
Year Follow-ups
2020 159 0 159
2021 279 1 278
2022 172 64 108
Catatan/Note:
Status “Open” dalam Proses Penyelesaian dan belum jatuh tempo
Status “Open” in the settling process and has not reached the due date
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Audit Eksternal
External Audit
Berdasarkan hasil Rapat Umum Pemegang Saham Based on the results of the Annual General Meeting
Tahunan tanggal 21 Juli 2022, Dewan Komisaris of Shareholders on July 21, 2022, the Board of
diberi wewenang untuk menetapkan atau menunjuk Commissioners is authorized to determine or appoint
Kantor Akuntan (KAP) untuk melakukan audit atas an Accounting Firm (KAP) to conduct the audit of the
Laporan Keuangan Perseroan tanggal 31 Desember Company’s Financial Statements as of December
2022. Penunjukan tersebut akan dilakukan dengan 31, 2022. The appointment is done by considering
mempertimbangkan rekomendasi dari Komite Audit recommendation from Audit Committee to the Board
kepada Dewan Komisaris. of Commissioners
Berdasarkan hasil rapat pada tanggal 14 Oktober 2022, Based on the results of the meeting on October 14,
Komite Audit memutuskan untuk merekomendasikan 2022, the Audit Committee decided to recommend
Kantor Akuntan Publik (KAP) Purwantono, Sungkoro & Public Accounting Firm (KAP) Purwantono, Sungkoro &
Surja untuk melakukan audit atas Laporan Keuangan Surja to conduct the audit to the Company’s Financial
Perseroan tanggal 31 Desember 2022. Berdasarkan Statements as of December 31, 2022. Based on the
rekomendasi Komite Audit tersebut, Dewan Komisaris recommendation from the Audit Committee, the
kemudian memberikan persetujuan penunjukan KAP Board of Commissioners then provided the approval to
Purwantono, Sungkoro & Surja untuk melakukan appoint KAP Purwantono, Sungkoro & Surja to conduct
audit atas Laporan Keuangan Perseroan tanggal 31 the audit to the Company’s Financial Statements as of
Desember 2022 pada tanggal 31 Oktober 2022. December 31, 2022 on October 31, 2022.
Penunjukan Auditor Independen ini telah sesuai The appointment of this Independent Auditor was in
dengan ketentuan yang berlaku, yaitu untuk AP accordance with applicable regulations, namely for
(Akuntan Publik) yang sama paling lama untuk the same AP (Public Accountant) at least duration for
periode audit selama 3 (tiga) tahun buku pelaporan the audit period for 3 (three) consecutive financial
secara berturut-turut. Hal ini sesuai dengan Peraturan reporting years. This is in accordance with the Financial
Otoritas Jasa Keuangan No. 13/ POJK.03/2017 tentang Services Authority Regulation No. 13/ POJK.03/2017
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan concerning the Use of Public Accountant Services and
Publik dalam kegiatan jasa keuangan. Public Accounting Firms in financial service activities.
Dalam melaksanakan fungsi Audit Eksternal, KAP In carrying out the External Audit function, KAP
harus memiliki reputasi yang baik, memenuhi standar must have a good reputation, meet the professional
profesional akuntan publik, dan mampu bekerja secara standards of public accountants, and be able to work
independen memenuhi perjanjian kerja dan ruang independently to fulfill the work agreement and audit
lingkup audit yang ditetapkan. Independensi akuntan scope that has been determined. Independency of the
publik dalam mengaudit Laporan Keuangan untuk public accountants in auditing the Financial Statements
tahun yang berakhir pada tanggal 31 Desember 2022 for the year ended 2022 is in accordance with the
telah sesuai dengan Standar Audit yang ditetapkan Auditing Standards set by the Indonesian Institute of
oleh Institut Akuntan Publik Indonesia (IAPI). Certified Public Accountants (IAPI).
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Kantor Akuntan Publik Purwantono, Sungkoro & Surja
Public Accounting Firm
Akuntan Yovita
Accountant
No. Izin No. AP. 0242
Permit Number
Tahun Audit 2022
Audit Year
Periode Penugasan 1 November 2022 - 29 Maret 2023
Period of Assignment November 1, 2022 - March 29, 2023
Jasa Jasa audit laporan keuangan
Service Financial statements audit services
Biaya Rp1,5 miliar
Fee Rp1.5 billion
Opini Tanpa modifikasian
Opinion Without modification
Kantor akuntan publik yang telah ditunjuk oleh The public accounting firm that has been appointed
Perseroan selama 5 (lima) tahun terakhir adalah audits the Company’s financial statements for the last
sebagai berikut: 5 (five) years were as follows:
Tahun Buku Nama KAP Akuntan
Fiscal Year Name of KAP Accountant
2022 Purwantono, Sungkoro & Surja Yovita
2021 Purwantono, Sungkoro & Surja Yovita
2020 Kanaka Puradiredja Suhartono Florus Daeli
2019 Kanaka Puradiredja Suhartono Florus Daeli
2018 Hendrawinata, Eddy Siddharta & Tanzil Iskariman Supardjo
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Penerapan Manajemen Risiko
Termasuk Sistem Pengendalian Intern
Risk Management Implementation Including
Internal Control System
Pengawasan Aktif Dewan Komisaris dan Direksi
Board of Commissioners and Directors Active Supervision
1. Tugas dan tanggung jawab Dewan Komisaris dan 1. The Board of Commissioners and the Board
Direksi dalam Penerapan Manajemen Risiko secara of Directors’ duties and responsibilities in
eksplisit tertuang dalam Surat Keputusan Direksi implementing Risk Management are explicitly stated
No.SKEP/009/SET/BNC/IV/2021 tanggal 30 April in the Board of Directors' Decree No.SKEP/009/SET/
2021 tentang Kebijakan Penerapan Manajemen BNC/IV/2021 dated April 30, 2021 concerning Risk
Risiko. Management Implementation Policy.
2. Limitasi sebagai sarana pengawasan. 2. Limitation of supervision.
3. Melalui rapat-rapat kerja antara Dewan Komisaris 3. Through work meetings between the Board of
dengan Direksi dilakukan kajian terhadap Commissioners and the Board of Directors, a review
kecukupan penerapan manajemen risiko is conducted on the adequacy of risk management
dibandingkan dengan kebijakan manajemen risiko implementation compared to the established risk
yang telah ditetapkan. management policy.
Kecukupan Kebijakan, Prosedur, dan Penetapan Limit
Adequacy of Policies, Procedures and Setting Limits
1. Berdasarkan perkembangan eksternal dan internal, 1. With reference to external and internal
Direksi melakukan evaluasi dan kajian terhadap developments, the Board of Directors evaluates
efektivitas dan kecukupan kebijakan, prosedur, dan and reviews the effectiveness and adequacy of
penetapan limit yang disesuaikan dengan tujuan, policies, procedures and setting limits by taking
ukuran dan kompleksitas usaha Perseroan serta into account the objectives, size and complexity
risiko yang dihadapinya melalui rapat kerja dengan of the Company’s business and the risks it faces
Pejabat Eksekutif dan satuan kerja terkait. through work meetings with Executive Officers and
related work units.
2. Perseroan secara berkala mengkaji kecukupan 2. The Company regularly reviews the adequacy of
kebijakan, prosedur dan penetapan limit risiko policies, procedures and setting risk limits and
serta melakukan kaji ulang. carries out reviews.
Kecukupan Proses Identifikasi, Pengukuran, Pemantauan dan Pengendalian Risiko, serta Sistem
Informasi Manajemen Risiko
Adequacy of Risk Identification, Measurement, Monitoring and Control Processes, and Risk
Management Information System
Pelaksanaan pengkajian ulang dan evaluasi terhadap Review and evaluation of the risk management
penerapan manajemen risiko dilakukan secara berkala implementation is periodically and continuously
dan berkesinambungan dengan memperhatikan conducted by taking into account the development
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perkembangan eksposur risiko Perseroan, of the Company’s risk exposure, market changes/
perubahan/perkembangan pasar, dan pengelolaan developments, as well as risk management. The
risiko. Perseroan menilai Profil Risiko dengan Company assesses the Risk Profile by combining the
menggabungkan hasil penilaian eksposur risiko yang results of inherent risk in functional activities and
melekat (inheren) pada aktivitas fungsional (inherent the quality of risk management implementation that
risk) dan kualitas penerapan manajemen risiko yang includes an assessment of the adequacy of:
meliputi penilaian atas kecukupan:
1. Tata Kelola Risiko; 1. Risk Governance;
2. Kerangka Manajemen Risiko; 2. Risk Management Framework;
3. Manajemen Risiko yang meliputi proses identifikasi, 3. Risk Management which includes the process of
pengukuran, pemantauan dan pengendalian risiko, identifying, measuring, monitoring and controlling
sistem informasi manajemen risiko dan Sumber risks, risk management information systems and
Daya Manusia; serta Human Resources; as well as
4. Sistem pengendalian Risiko. 4. Risk control system.
Berdasarkan penilaian risiko Perseroan posisi 31 According to the Company’s risk assessment as of
Desember 2022, diperoleh Profil Risiko Perseroan December 31, 2022, the Company’s overall Risk Profile
secara keseluruhan tergolong baik dengan penilaian is classified as good with an inherent risk assessment of
risiko yang melekat (inherent) adalah Low to Moderate Low to Moderate and the quality of risk management
dan kualitas penerapan manajemen risiko dinilai implementation is considered Satisfactory.
Satisfactory.
Sistem Pengendalian Internal yang Menyeluruh
Comprehensive Internal Control System
Perseroan secara berkala melaksanakan evaluasi The Company regularly evaluates the adequacy and
terhadap kecukupan dan efektivitas dari sistem effectiveness of the existing internal control system.
pengendalian intern yang ada. Penilaian mencakup The assessment includes 5 (five) main elements that
5 (lima) elemen utama yang satu sama lain saling interrelate with each other, namely Management
berkaitan, yaitu Pengawasan oleh Manajemen dan Control and Control Culture, Risk Identification
Kultur Pengendalian, Identifikasi dan Penilaian Risiko, and Assessment, Control Activities and Separation
Kegiatan Pengendalian dan Pemisahan Fungsi, Sistem of Functions, Information and Communication
Akuntansi Informasi dan Komunikasi, serta kegiatan Accounting Systems, as well as Monitoring Activities
Pemantauan dan Tindakan Koreksi Penyimpangan/ and Actions to Correct Deviations/Weaknesses.
Kelemahan.
Penilaian dilaksanakan oleh Satuan Kerja Audit The assessment is conducted by the Internal Audit Work
Internal, Divisi Kepatuhan dan Satuan Kerja Unit, Compliance Division and the Risk Management
Manajemen Risiko. Hasil evaluasi juga memperhatikan Work Unit. The results of the evaluation take into
hasil temuan auditor eksternal antara lain hasil account the findings of the external auditors, including
pemeriksaan auditor OJK maupun Kantor Akuntan the results of examinations by the OJK auditors and the
Publik yang ditunjuk Perseroan untuk melaksanakan Public Accounting Firm appointed by the Company to
pemeriksaan Laporan Keuangan Tahunan maupun conduct audits of the Annual Financial Statements as
untuk penugasan lainnya. well as for other assignments.
Secara umum hasil penilaian terhadap kecukupan dan In general, the results of the assessment of the
efektivitas dari sistem pengendalian internal Perseroan adequacy and effectiveness of the Company’s internal
posisi 31 Desember 2022 adalah peringkat 2 (baik). control system as of December 31, 2022 were rated 2
(good).
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Penilaian Dewan Komisaris dan Direksi terhadap Pelaksanaan Manajemen Risiko dan Sistem
Pengendalian Intern
Assessment of Board of Commissioners and Directors on Implementation of Risk Management and
Internal Control System
Dewan Komisaris dan Direksi memiliki peran aktif The Board of Commissioners and Board of Directors
dalam penerapan manajemen risiko dan sistem play an active role in the implementation of risk
pengendalian internal. Bila dilihat dari tingkat risiko management and internal control system. In the view
usaha di tahun 2022, tingkat risiko usaha Perusahaan of the level of business risk in 2022, the Company’s
tergolong low to moderate. Perseroan berhasil business risk level is classified as low to moderate. The
mengantisipasi risiko usaha dan menjalankan usaha Company managed to anticipate business risks and
di sepanjang tahun buku secara normal tanpa ada isu run its business throughout the fiscal year without any
yang mempengaruhi secara signifikan. issues that have the significant impact.
Sesuai hasil penilaian risiko Perseroan posisi 31 Based on the results of the Company’s risk assessment
Desember 2022, diperoleh Profil Risiko Perseroan pada as of December 31, 2022, the Company’s Risk Profile
peringkat 2 dengan penilaian risiko inhern dinilai Low was ranked 2nd with an inherent risk rating rated
to Moderate dan kualitas penerapan manajemen risiko Low to Moderate and the quality of risk management
dinilai Satisfactory, hal ini menunjukkan bahwa Dewan implementation rated Satisfactory. This demonstrates
Komisaris dan Direksi telah berhasil menjaga tingkat that the Board of Commissioners and Directors have
risiko usaha sesuai dengan periode sebelumnya. managed to maintain the level of business risk in
Sedangkan dari sistem pengendalian internal, Dewan just like in the previous period. Meanwhile, from the
Komisaris dan Direksi menilai pengendalian internal internal control system, the Board of Commissioners
sudah cukup karena telah membantu jalannya sistem and Board of Directors believe that internal control
manajemen risiko Perseroan secara menyeluruh dan is sufficient due to the fact that it has assisted the
sesuai dengan rencana di sepanjang tahun 2022. Company’s risk management system comprehensively
as planned throughout 2022.
396 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kode Etik
Code of Conduct
Perseroan memiliki Kode Etik Perseroan yang The Company’s code of conduct regulates the following
mengatur mengenai beberapa hal sebagai berikut: matters:
1. Setiap sikap dan tingkah laku karyawan baik itu 1. Each employee's attitude and behavior both in
dalam berkomunikasi, maupun dalam menjalankan communication and in carrying out daily work duties
tugas dan tanggung jawab pekerjaan sehari-hari and responsibilities must be based on the values of
harus didasari nilai-nilai Integritas, Profesionalisme Integrity, Professionalism and Responsibility.
dan Tanggung Jawab.
2. Karyawan bekerja secara jujur, tertib, cermat dan 2. Employees work in an honest, orderly, thorough
bersemangat untuk kepentingan Perseroan. with enthusiastic manner for the benefit of the
Company.
3. Karyawan wajib menjaga kebersihan dan 3. Employees are required to maintain cleanliness
menciptakan suasana kerja yang baik dan harmonis and create a good and harmonious working
di lingkungan Perseroan. atmosphere within the Company.
4. Karyawan wajib memberikan pelayanan yang 4. Employees are required to provide their best service
terbaik dan menjaga etika kesopanan dan and maintain the ethics of decency as well as good
kesusilaan serta norma pergaulan yang baik di social norms within the Company.
lingkungan Perseroan.
5. Karyawan wajib menjaga dan memelihara sarana 5. Employees are required to maintain the Company's
dan prasarana milik Perseroan yang dipercayakan facilities and infrastructure entrusted to employees
kepada karyawan untuk dipergunakan dalam in carrying out their duties.
melaksanakan tugas.
6. Karyawan wajib memberitahukan data yang benar 6. Employees are required to notify the Company of
atau setiap perubahan data karyawan kepada correct data related to any changes to employee
Perseroan. data.
7. Setiap karyawan yang tidak hadir harus 7. Every employee who is absent must notify his direct
memberitahukan kepada atasan langsung secara supervisor in writing.
tertulis.
8. Setiap karyawan harus bebas dari segala 8. Every employee must be free from all interests
kepentingan di luar kepentingan Perseroan. outside the interests of the Company.
9. Setiap karyawan wajib menjaga keamanan 9. Every employee is required to maintain the security
informasi, baik yang disimpan dalam bentuk of information, whether the one stored in printed
cetakan ataupun yang disimpan dalam media form or in electronic storage media, from leakage
simpan elektronik, dari kebocoran dan atau and or misuse by unauthorized parties.
penyalahgunaan oleh pihak yang tidak berwenang.
10. Tidak melakukan perbuatan tercela yang dapat 10. Employees do not commit disgraceful acts that
merugikan citra profesinya. could harm the image of their profession.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 397
Page 400
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pengungkapan Pemberlakuan Kode Etik
Disclosure of Code of Conduct Enforcement
1. Dewan Komisaris dan Direksi 1. Board of Commissioners and Board of Directors
Pemberlakuan Kode Etik menjadi sebuah komitmen The enforcement of the Code of Conduct is a
Dewan Komisaris dan Direksi yang diwujudkan commitment of the Board of Commissioners and
melalui Surat Keputusan yang ditandatangani Board of Directors realized through a Decree signed
oleh Direksi dan diketahui/disetujui oleh Dewan by the Board of Directors and acknowledged/
Komisaris. Dengan demikian, Direksi dan Dewan approved by the Board of Commissioners. Thus,
Komisaris terikat dan wajib menaati Kode Etik. the Board of Directors and Board of Commissioners
are bound and obliged to comply with the Code of
Conduct.
2. Karyawan Perseroan 2. Company employees
Selain Surat Keputusan, Perseroan juga telah In addition to the Decision Letter, the Company
melakukan sosialisasi Kode Etik dan Benturan has socialized the Code of Conduct and Conflicts
Kepentingan pada tanggal 6 dan 13 September of Interest on September 6 and 13, attended by 94
yang diikuti 94 karyawan Perseroan. Perseroan juga of the Company’s employees. The Company also
menetapkan kewajiban untuk menandatangani stipulates the obligation to sign an “Integrity Pact”
“Pakta Integritas“ sejak tanggal 8 Mei 2015 since May 8 2015 that must be carried out by all
yang wajib dilakukan oleh segenap jajaran di levels within the Company (the Board of Directors,
lingkungan Perseroan (Direksi, Dewan Komisaris, Board of Commissioners, Employees). The Integrity
Karyawan). Pakta Integritas menjadi sebuah Pact is a manifestation of commitment in regard
perwujudan komitmen mengenai kewajiban to the obligation to comply with the principles of
kepatuhan terhadap pokok-pokok kode etik bagi the code of conduct for professionals/workers who
para profesional/pekerja yang bekerja di bidang work in the banking sector.
perbankan.
Sanksi Pelanggaran Kode Etik
Sanctions for Violation of Code of Conduct
Perseroan menetapkan sanksi bagi setiap karyawan The Company has set sanctions for every employee
yang melakukan pelanggaran Kode Etik. Penetapan who violates the Code of Conduct. All employees
sanksi ini telah dipahami oleh seluruh karyawan understand this sanction as the mechanism is
karena mekanismenya diatur dalam Pakta Integritas. regulated in the Integrity Pact. In 2022, the Company
Pada tahun 2022, Perseroan tidak terdapat adanya did not receive reports on any violations of the Code
laporan terkait pelanggaran Kode Etik. of Conduct.
398 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
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Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Penyediaan Dana kepada Pihak
Terkait dan Penyediaan Dana Besar
Provision of Funds to Related Parties and Provision
of Large Funds
Penyediaan Dana Kepada Pihak Terkait (Related Party) Provision of Funds to Related Parties and Large
dan Penyediaan Dana Besar (Large Exposure) untuk Exposure as of December 31, 2022 can be seen in the
Posisi 31 Desember 2022 dapat dilihat pada tabel following table:
berikut ini:
Jumlah
Total
Penyediaan Dana
Provision of Fund
Debitur Nominal
Debtor (Rp Jutaan/million Rp)
Kepada Pihak Terkait
5 75.567
To Related Party
Kepada Debitur Utama
25 1.637.970
To Main Debtor
Individu
23 964.687
Individual
Grup
2 673.283
Group
Per 31 Desember 2022, penyediaan dana kepada pihak As of December 31, 2022, funds to related parties
terkait (related party) diberikan kepada 5 debitur, were provided to 5 debtors, with a nominal value of
dengan nilai nominal Rp75,57 miliar atau 0,74% dari Rp75.57 billion or 0.74% of the total provision of funds
total penyediaan dana sebesar Rp10.244,25 miliar. Dari at Rp10,244.25 billion. Of the total provision of funds
total penyediaan dana kepada pihak terkait sebesar to related parties of Rp75.57 billion, the amount of
Rp75,57 miliar, terdapat Rp75,26 miliar yang dijamin Rp75.26 billion was guaranteed by cash collateral (back
dengan agunan tunai (back to back) sehingga hanya to back) so only Rp0.31 billion was not guaranteed by
sebesar Rp0,31 miliar yang tidak dijamin dengan cash collateral.
agunan tunai.
Penyediaan dana besar (large exposure) posisi 31 Provision of large funds as of December 31, 2022 is
Desember 2022 diberikan kepada: given to:
1. 23 Debitur inti individual dengan nominal Rp964,69 1. 23 individual core debtors with a nominal value of
miliar atau 9,42% dari total penyediaan dana Rp964.69 billion or 9.42% of the Company’s total
Perseroan. provision of funds.
2. 2 Debitur inti Group dengan nominal Rp673,28 2. 2 Group core debtors with a nominal value of
miliar atau 6,57% dari total penyediaan dana Rp673.28 billion or 6.57% of the Company’s total
Perseroan. provision of funds.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 399
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Penerapan Strategi Anti Fraud
& Pelaporan Pelanggaran
(Whistleblowing System)
Implementation of Anti-Fraud Strategy
& Whistleblowing System
Perseroan telah memiliki Pedoman Penerapan The Company has issued a Guideline for executing Anti-
Strategi Anti Fraud yang merupakan wujud komitmen Fraud Strategy. This is the management’s commitment
manajemen dalam mencegah terjadinya fraud dengan to preventing fraud by implementing a fraud control
menerapkan suatu sistem pengendalian fraud yang system and continuously. The Guideline contains
dijalankan secara efektif dan berkesinambungan. provisions that also include the Whistleblowing
Dalam Pedoman Penerapan Strategi Anti Fraud ini System or WBS Guideline. The Company considers it
terdapat ketentuan yang juga mencakup Pedoman important to have the guideline for fraud prevention
Pelaporan Pelanggaran (Whistleblowing System and WBS, which are integrated into one guideline.
atau WBS). Perseroan memandang penting untuk This effort is the Company’s commitment to ensuring
memiliki pedoman pencegahan fraud dan WBS, the Company’s business in the banking industry runs
yang menjadi satu kesatuan dalam satu pedoman. in accordance with applicable regulations to prevent
Upaya ini merupakan wujud komitmen Perseroan criminal acts related to finance and protect the rights
untuk memastikan usaha Perseroan dalam industri of stakeholders.
perbankan berjalan sesuai dengan regulasi yang
berlaku untuk mencegah tindak pidana yang berkaitan
dengan keuangan dan melindungi hak-hak pemangku
kepentingan.
Sistem pengendalian fraud ini mengarahkan Perseroan This fraud control system directs the Company in taking
dalam menentukan langkah-langkah untuk mencegah, steps to prevent, detect, investigate, and monitor fraud
mendeteksi, menginvestigasi, dan memantau atas incidents. The objectives of implementing the Anti-
kejadian fraud. Tujuan diterapkannya kebijakan Anti Fraud policy are to:
Fraud adalah:
• Menumbuhkan budaya anti fraud pada seluruh • Create an anti-fraud culture at all levels of the
jajaran organisasi Perseroan; Company’s organization;
• Meningkatkan awareness dan kepedulian terhadap • Increase awareness and concern for fraud risk in
risiko fraud di operasional Perseroan; the Company’s operations;
• Sebagai pengingat bagi para pelaksana operasional • Be a reminder for the Company’s operational
Perseroan agar mematuhi prosedur dan ketentuan implementers to comply with applicable procedures
yang berlaku. and regulations.
Perseroan telah menyusun strategi anti fraud yang The Company has developed an anti-fraud strategy
terdiri dari 4 (empat) pilar yaitu sebagai berikut: that constitutes 4 (four) pillars, namely:
1. Pencegahan 1. Prevention
Merupakan perangkat-perangkat yang ditujukan This comprises tools aimed at reducing the
untuk mengurangi potensi risiko terjadinya fraud, potential risk of fraud, including:
antara lain:
a. Anti Fraud Awareness a. Anti Fraud Awareness
Perseroan telah berupaya untuk menerapkan The Company has endeavored to implement
strategi anti fraud dengan terus meningkatkan an anti fraud strategy by ontinuously increase
kesadaran dan kewaspadaan karyawan employee awareness and vigilance against
400 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
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Overview and Discussion Management Governance Responsibility Report
terhadap tindakan fraud antara lain melalui fraud, among others by making anti fraud
pembuatan komik anti fraud. comics.
b. Identifikasi Kerawanan b. Identification of Vulnerabilities
Perseroan telah melakukan identifikasi The Company has identified vulnerabilities to
kerawanan untuk mengidentifikasi, menganalisis, identify, analyze and assess the potential risk of
dan menilai potensi risiko terjadinya fraud yang fraud inherent in any activity that has the potential
melekat pada setiap aktivitas yang berpotensi to harm the Company.
merugikan Perseroan.
c. Know Your Employee (KYE) c. Know Your Employee (KYE)
Perseroan telah menerapkan kebijakan know The Company has issued “Know Your Employee”
your employee sebagai upaya pencegahan policy as an effort to prevent fraud, including an
terjadinya fraud, antara lain sistem dan prosedur effective recruitment system and procedure.
rekrutmen yang efektif dengan menganalisa This is done by analyzing the track record of
rekam jejak calon karyawan termasuk SLIK prospective employees including SLIK checking;
checking; penerapan reward, punishment, rotasi implementation of reward, punishment,
dan cuti karyawan (cuti wajib) dan pemantauan rotation and employee leave (mandatory leave)
mengenai karakter, perilaku, dan gaya hidup and monitoring of employee character, behavior
karyawan. and lifestyle.
2. Deteksi 2. Detection
Perangkat-perangkat yang ditujukan untuk This is aimed at identifying and discovering
mengidentifikasi dan menemukan kejadian fraud, incidents of fraud, among others:
antara lain:
a. Kebijakan dan Mekanisme Whistleblowing. a. Whistleblowing Policy and Mechanism.
b. Penyusunan kebijakan dan mekanisme b. Compilation of policies and whistleblowing
whistleblowing untuk memberikan dorongan mechanisms to encoure and build awareness
serta kesadaran kepada karyawan dan pejabat to the Company’s employees and officials to
Perseroan untuk melaporkan fraud yang terjadi. report fraud that has occurred.
c. Surprise Audit untuk meningkatkan kewaspadaan c. Surprise Audit to increase employee awareness
karyawan dalam melaksanakan tugasnya in conducting their duties, particularly in
terutama pada unit bisnis yang berisiko tinggi business units exposed to high risk or prone to
atau rawan terhadap terjadinya fraud. fraud.
d. Surveillance System yang merupakan pengujian d. Surveillance System, which is a test or inspection
atau pemeriksaan seperti continuous auditing such as continuous auditing using red flag
dengan menggunakan indikator red flag dan indicators and Fraud Detection System.
Fraud Detection System.
3. Investigasi, Pelaporan dan Sanksi 3. Investigation, Reporting and Sanction
Perseroan menerima pengaduan dan The Company receives complaint and conducts
menindaklanjuti setiap pengaduan melalui follow-up through investigations done by the
investigasi yang dilakukan oleh tim terkait. Setiap relevant team. Every complaint that has been
pengaduan yang telah diinvestigasi dan dilaporkan investigated and reported as a violation will be
terbukti sebagai pelanggaran akan mendapatkan subject to sanctions in accordance with applicable
sanksi sesuai dengan peraturan yang berlaku. regulations.
4. Pemantauan, Evaluasi dan Tindak Lanjut 4. Monitoring, Evaluation and Follow-Up
Unit Kerja Anti Fraud melakukan pemantauan, The Anti-Fraud Work Unit conducts monitoring,
evaluasi, dan tindak lanjut yang bertujuan untuk evaluation and follow-up. The aim is to monitor and
memantau dan mengevaluasi kejadian fraud sesuai evaluate fraud incidents based on the commitment
dengan komitmen tindak lanjut dari hasil evaluasi. to conducting follow-up on the results of the
evaluation.
Perseroan memiliki kebijakan Whistleblowing System The Company has established a Whistleblowing System
(WBS) yang mengatur pengelolaan laporan WBS, (WBS) policy that regulates the management of WBS
termasuk di antaranya: report, including among others:
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 401
Page 404
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
1. Kanal Pelaporan 1. Reporting Channel
WBS merupakan sarana khusus bagi stakeholder WBS is a special medium for stakeholders to report
dalam melaporkan indikasi pelanggaran yang indications of violations that occur within the
terjadi di dalam lingkungan Perseroan dan/atau Company and/or are suspected of being committed
diduga dilakukan oleh pihak internal Perseroan. by internal parties of the Company. The available
Kanal pelaporan yang tersedia adalah sebagai reporting channels are as follows:
berikut:
1 Website https://www.bankneocommerce.co.id/
2 Email peduli@bankneo.co.id
3 SMS/WhatsApp 081119178953
2. Pihak Pengelola Pelaporan 2. Reporting Management
Pihak pengelola laporan WBS adalah unit kerja Anti- The management of WBS reporting is carried
Fraud. Identitas pelapor, isi laporan beserta jalur out by the Anti-Fraud work unit. The identity of
pelaporan dijaga kerahasiaannya oleh pengelola the reporter, the contents of the report and the
WBS. reporting line are kept confidential by the WBS
management.
3. Isi Laporan 3. Content of Report
Pelapor wajib menyampaikan indikasi pelanggaran The reporter is required to provide clear,
secara jelas yang dapat dipertanggungjawabkan accountable indications of violations that provide
yang dapat menginformasikan jenis pelanggaran information on the type of violation committed,
yang dilakukan, pihak yang terlibat, waktu dan the parties involved, the time and location of the
lokasi kejadian, kronologis kejadian, beserta bukti incident, the chronology of the incident, along with
pendukungnya. supporting evidence.
4. Perlindungan Kepada Pelapor 4. Protection for Reporter
Perseroan memiliki komitmen yang jelas dan The company has a clear and impartial commitment
tidak memihak untuk mendukung dan melindungi to supporting and protecting every reporter who
semua pelapor yang menginformasikan kejadian reports violation that occurs within the Company.
pelanggaran yang terjadi dalam Perseroan. Untuk itu Therefore, the Company assures protection for
Perseroan menjamin perlindungan terhadap Pelapor the Whistleblower from all forms of threats,
dari segala bentuk ancaman, intimidasi ataupun intimidation or unpleasant actions from any party,
tindakan tidak menyenangkan dari pihak manapun including legal protection.
termasuk juga di dalamnya perlindungan hukum.
Jumlah Pengaduan Fraud dan WBS Tahun 2022
Total Fraud and WBS Reports in 2022
Kanal Pelaporan Hasil Analisa Laporan Status Tindak Lanjut
Jumlah
Report Channel Result of Reporting Analysis Follow-Up Status
Laporan
Masuk
Proses Selesai
Total Reports Email SMS/WhatsApp Website Non-Fraud Fraud
In Process Settled
143 3 1 139 142 1 0 143
402 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 405
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pada tahun 2022, Unit Kerja Anti Fraud telah In 2022, the Anti-Fraud Work Unit monitored,
melakukan pemantauan, evaluasi, dan tindak lanjut evaluated and conducted follow-up. The objective
yang bertujuan untuk memantau dan mengevaluasi of monitoring and evaluating incidents of fraud and
kejadian pelanggaran fraud dan WBS sesuai WBS violations takes into account the commitment to
dengan komitmen tindak lanjut dari hasil evaluasi. conducting follow- up on the results of the evaluation.
Setiap pelaporan pelanggaran telah ditangani dan Each violation report is handled and followed up,
ditindaklanjuti, termasuk pemantauan pemberian including monitoring the imposition of sanctions on
sanksi kepada pihak internal dan eksternal yang terkait related internal and external parties in accordance
sesuai dengan regulasi yang berlaku. with applicable regulations.
Permasalahan Hukum yang Dihadapi
Perseroan di Tahun 2022
Legal Issues the Company Faced in 2022
Tidak terdapat permasalahan hukum yang There were no legal issues with a material impact
berpengaruh material terhadap aktivitas operasional on the operational activities or the continuity of the
ataupun keberlangsungan usaha Perseroan di Company's business throughout 2022.
sepanjang tahun 2022.
Informasi Buy Back Shares & Obligasi,
serta Penambahan Modal melalui
Right Issue
Information on Buy Back Shares & Bonds, and
Additional Capital through Right Issue
Pada tahun 2022, Perseroan tidak melakukan Buy In 2022, the Company did not conduct Buy Back Shares
Back Shares dan tidak menerbitkan Obligasi. Namun nor issued Bonds. However, the Company made
Perseroan melakukan penambahan modal melalui additional capital through a limited public offering to
penawaran umum terbatas kepada para pemegang shareholders with pre-emptive rights (PMHMETD VI).
saham dengan hak memesan efek terlebih dahulu Information regarding PMHMETD VI is available in
(PMHMETD VI). Informasi mengenai PMHMETD VI “Company Profile” Chapter.
telah diungkapkan pada Bab Profil Perusahaan.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 403
Page 406
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Akses Informasi dan Data Perseroan
Access to Company Information and Data
Perseroan senantiasa menerapkan prinsip keterbukaan The Company applies the principle of transparency
melalui persediaan berbagai media informasi bagi by providing comprehensive and convenient
pemangku kepentingan atau masyarakat umum information media for stakeholders or the general
lainnya dengan lengkap dan mudah. Informasi dan public to access. The Company’s information and
data Perseroan dapat diakses melalui situs web resmi data can be accessed through the official website at
di www.bankneocommerce.co.id yang tersaji dalam www.bankneocommerce.co.id which is available in
Bahasa Indonesia dan Bahasa Inggris. Akses informasi Indonesian and English. Access to information is also
juga terbuka melalui kantor pusat, yaitu: open through the head office at:
Treasury Tower Lantai 60 Kawasan District 8 Lot 28 Jl. Jend. Sudirman Kav 52-53 Senayan, Kebayoran
Baru Jakarta Selatan 12190
Treasury Tower 60th Floor, District 8 Lot 28 Jl. Jend. Sudirman Kav 52-53 Senayan, Kebayoran Baru
Alamat dan Kontak Jakarta Selatan 12190
Addresss and Contact
Nomor telepon/Phone : (62-21) 2975 2975, 2975 2999
Email : corsec@bankneo.co.id
Website : www.bankneocommerce.co.id
Perseroan juga mempersiapkan berbagai laporan Moreover, the Company prepares various reports
terkait informasi keuangan dan kinerja usaha kepada related to financial information and business
pemegang saham dan pemangku kepentingan. performance to shareholders and stakeholders. The
Informasi yang disampaikan berupa: information is available in the forms of:
1. Laporan Tahunan 1. Annual Report
2. Laporan Keuangan Semester 2. Semester Financial Report
3. Laporan Penggunaan Dana 3. Report on the Use of Funds
404 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 407
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Penerapan Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance
Guideline
Perseroan sebagai Perusahaan Terbuka dalam As a public company, the Company applies good
menerapkan tata kelola perusahaan yang baik, corporate governance, with reference to Financial
mengacu pada Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 21/POJK.04/2015
Nomor 21/POJK.04/2015 dan Surat Edaran Otoritas and the Financial Services Authority Circular Letter
Jasa Keuangan Nomor 32/ SEOJK.04/2015 tentang No. 32/SEOJK.04/2015 concerning Guidelines for
Pedoman Tata Kelola Perusahaan Terbuka. Perseroan Public Company Governance. The Company applies
menerapkan 5 (lima) aspek yang berisikan pernyataan 5 (five) aspects that contain statements concerning
mengenai rekomendasi atas pelaksanaan penerapan recommendations for the implementation of the Public
Pedoman Tata Kelola Perusahaan Terbuka, yaitu: Company Governance Guideline, namely:
1. Hubungan Perusahaan dengan Pemegang Saham 1. The Company’s Relations with Shareholders in
dalam Menjamin Hak-Hak Pemegang Saham; assuring the Rights of Shareholders;
2. Fungsi dan Peran Dewan Komisaris; 2. Functions and Roles of the Board of Commissioners;
3. Fungsi dan Peran Direksi; 3. Functions and Roles of the Board of Directors;
4. Partisipasi Pemangku Kepentingan; dan 4. Stakeholder Participation; and
5. Keterbukaan Informasi. 5. Information Disclosure.
Prinsip dan Rekomendasi Tata Kelola
Governance Principles and Recommendations
Rekomendasi Keterangan
No.
Recommendation Description
A. Hubungan Perusahaan Dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham
The Company’s Relations with Shareholders in Assuring the Rights of Shareholders
1. Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Increasing the Value of Connducting General Meeting of Shareholders (GMS)
1.1. Perseroan memiliki cara atau prosedur teknis pengumpulan suara (voting) baik secara terbuka maupun Terpenuhi
tertutup yang mengedepankan independensi, dan kepentingan pemegang saham. Fulfilled
The Company has a method or technical procedure for voting, both open and closed, which promotes
independence and the interests of shareholders.
1.2. Seluruh anggota Direksi dan anggota Dewan Komisaris Perseroan hadir dalam RUPS Tahunan. Terpenuhi
The entire members of the Company’s Board of Directors and members of the Board of Commissioners Fulfilled
attend the Annual GMS.
1.3. Ringkasan risalah RUPS tersedia dalam Situs Web Perseroan paling sedikit selama 1 (satu) tahun. Terpenuhi
Xummary of GMS minutes is available on the Company's Website for at least 1 (one) year. Fulfilled
2. Meningkatkan Kualitas Komunikasi dengan Pemegang Saham atau Investor. Terpenuhi
Improving Quality of Communication with Shareholders or Investors. Fulfilled
2.1. Perseroan memiliki suatu kebijakan komunikasi dengan pemegang saham atau investor. Terpenuhi
The company has issued a communication policy with shareholders or investors. Fulfilled
2.2. Perseroan mengungkapkan kebijakan komunikasi dengan pemegang saham atau investor dalam Situs Terpenuhi
Web. Fulfilled
The Company discloses its communication policy with shareholders or investors on the Company’s
Website.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 405
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Rekomendasi Keterangan
No.
Recommendation Description
B. Fungsi dan Peran Dewan Komisaris
Functions and Roles of the Board of Commissioners
3. Meningkatkan Kualitas Komunikasi dengan Pemegang Saham atau Investor
Improving Quality of Communication with Shareholders or Investors.
3.1. Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Perseroan. Terpenuhi
Determination of the number of members of the Board of Commissioners by considering the Fulfilled
Company’s condition.
3.2. Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman keahlian, pengetahuan Terpenuhi
dan pengalaman yang dibutuhkan. Fulfilled
Determination of the composition of members of the Board of Commissioners by considering the
diversity of skills, knowledge and experience required.
4. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Improving Quality of Duties and Responsibilities of the Board of Commissioners
4.1. Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Terpenuhi
Komisaris. Fulfilled
The Board of Commissioners has issued a self-assessment policy to assess the Board of Commissioners’
performance.
4.2. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Komisaris, diungkapkan Terpenuhi
melalui Laporan Tahunan Perseroan. Fulfilled
Self-assessment policy to assess the Board of Commissioners’performance is disclosed in the
Company's Annual Report.
4.3. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Dewan Komisaris apabila Terpenuhi
terlibat dalam kejahatan keuangan. Fulfilled
The Board of Commissioners has issued a policy concerning the resignation of members of the Board of
Commissioners in the event that they are involved in financial crimes.
4.4. Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Remunerasi menyusun kebijakan Terpenuhi
suksesi dalam proses Nominasi anggota Direksi. Fulfilled
The Board of Commissioners or Committee tasked with the Nomination and Remuneration functions
develop a succession policy in the Nomination process for members of the Board of Directors.
C. Fungsi dan Peran Direksi
Functions and Roles of the Board of Directors
5. Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening Membership and Composition of the Board of Directors.
5.1. Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perseroan serta efektivitas dalam Terpenuhi
pengambilan keputusan. Fulfilled
Determination of the number of members of the Board of Directors by considering the Company’s
condition and effectiveness in decision making.
5.2. Penentuan komposisi anggota Direksi memperhatikan keberagaman keahlian, pengetahuan dan Terpenuhi
pengalaman yang dibutuhkan. Fulfilled
Determination of composition of members of the Board of Directors by considering the diversity of
skills, knowledge and experience required.
5.3. Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki keahlian dan/atau Terpenuhi
pengetahuan di bidang akuntansi. Fulfilled
Members of the Board of Directors in charge of accounting or finance posses expertise and/or
knowledge in accounting.
6. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Improving Quality of Duties and Responsibilities of the Board of Directors
6.1. Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi. Terpenuhi
The Board of Directors has issued a self-assessment policy to assess the Board of Directors’ Fulfilled
performance.
6.2. Kebijakan penilaian sendiri (self-assessment) menilai kinerja Direksi diungkapkan melalui Laporan Terpenuhi
Tahunan Perseroan. Fulfilled
Self-assessment policy assessing the Board of Directors’ performance is disclosed in the Company's
Annual Report.
406 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Rekomendasi Keterangan
No.
Recommendation Description
6.3. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila terlibat dalam kejahatan Terpenuhi
keuangan. Fulfilled
The Board of Directors has issued a policy concerning the resignation of members of the Board of
Directors in the event that they are involved in financial crimes.
D. Partisipasi Pemangku Kepentingan
Stakeholders’ Participation
7. Meningkatkan aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Improving aspects of Corporate Governance through Stakeholders’ Participation
7.1. Perseroan memiliki kebijakan untuk mencegah terjadinya insider trading. Terpenuhi
The Company has issued a policy to prevent insider trading. Fulfilled
7.2. Perseroan memiliki kebijakan anti korupsi dan anti-fraud. Terpenuhi
The company has issued anti-corruption and anti-fraud policies. Fulfilled
7.3. Perseroan memiliki kebijakan tentang seleksi dan peningkatan kemampuan pemasok atau vendor. Terpenuhi
The Company has issued a policy concerning the selection and capacity building of suppliers or vendors. Fulfilled
7.4. Perseroan memiliki kebijakan tentang pemenuhan hak-hak kreditur. Terpenuhi
The company has issued a policy concerning the fulfillment of the rights of creditors. Fulfilled
7.5. Perseroan memiliki kebijakan sistem whistleblowing. Terpenuhi
The Company has issued a whistleblowing system policy. Fulfilled
7.6. Perseroan memiliki kebijakan pemberian insentif jangka panjang kepada Direksi dan karyawan. Terpenuhi
The Company has issued a policy in regard to providing long-term incentives to Directors and Fulfilled
employees.
E. Keterbukaan Informasi
Information Disclosure
8. Meningkatkan pelaksanaan Keterbukaan Informasi.
Improving Information Disclosure.
8.1. Perseroan memanfaatkan penggunaan teknologi informasi secara lebih luas selain situs Web sebagai Terpenuhi
media keterbukaan informasi. Fulfilled
The Company is benefited from the use of information technology more broadly in addition to the
website as a medium for information disclosure.
8.2. Laporan Tahunan Perseroan mengungkapkan pemilik manfaat akhir dalam kepemilikan saham Terpenuhi
Perusahaan Terbuka paling sedikit 5% (lima persen), selain pengungkapan pemilik manfaat akhir dalam Fulfilled
kepemilikan saham Perseroan melalui pemegang saham utama dan pengendali.
The Company's Annual Report discloses ultimate beneficial owner in the ownership of the Public
Company's shares of at least 5% (five percent), in addition to disclosing the ultimate beneficial owner in
the ownership of the Company's shares through the main and controlling shareholders.
Hasil Assessment Pelaksanaan Tata Kelola
Results of Governance Implementation Assessment
Aspek Penilaian Peringkat
No.
Assessment Aspect Rank
1. Pelaksanaan tugas dan tanggung jawab Direksi 2
Implementation of the Board of Directors’ Duties and Responsibilities
2. Pelaksanaan tugas dan tanggung jawab Dewan Komisaris 2
Implementation of the Board of Commissioners’ Duties and Responsibilities
3. Kelengkapan dan Pelaksanaan tugas Komite 2
Comprehensiveness and Implementation Duties of Committee
4. Penanganan benturan kepentingan 2
Handling of Conflicts of Interest
5. Penerapan fungsi kepatuhan 2
Implementation of Compliance Function
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 407
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Aspek Penilaian Peringkat
No.
Assessment Aspect Rank
6. Penerapan fungsi audit intern 2
Implementation of the Internal Audit Function
7. Penerapan manajemen risiko termasuk sistem pengendalian intern 2
Implementation of risk management including the internal control system
8. Penerapan manajemen risiko termasuk sistem pengendalian intern 2
Implementation of risk management including the internal control system
9. Penyediaan dana kepada pihak terkait (related party) dan penyediaan dana besar (large exposures) 2
Provision of funds to related parties and large exposures
10. Transparansi kondisi keuangan dan non keuangan Perseroan, laporan pelaksanaan Good Corporate 2
Governance dan pelaporan internal
Transparency of the Company's financial and non-financial conditions, reports on the
implementation of Good Corporate Governance and internal reporting
11. Rencana strategis Perseroan 2
The Company’s strategic plan
12. Nilai Komposit 2
Composite Value
Analisa terkait hasil assessment pelaksanaan tata Analysis on results of assessment of corporate
kelola Perseroan tahun 2022 governance implementation in 2022
Merujuk pada hasil analisis sebagaimana diungkapkan Referring to the results of the analysis as disclosed in
pada kertas kerja self-assessment Good Corporate the Good Corporate Governance (GCG) self-assessment
Governance (GCG), penerapan Good Corporate working paper, Good Corporate Governance
Governance di PT Bank Neo Commerce, Tbk. untuk implementation at PT Neo Commerce Bank, Tbk.
periode Semester II Tahun 2022 secara umum for the Semester II of 2022 is generally good. This is
adalah baik, yang tercermin pada pemenuhan reflected in the adequate fulfillment of the principles
yang memadai atas prinsip-prinsip Good Corporate of Good Corporate Governance. In order to obtain a
Governance. Sehingga diperoleh angka peringkat yang ranking number that reflects GCG implementation
mencerminkan kondisi penerapan GCG PT Bank Neo at PT Bank Neo Commerce, Tbk, which was ranked 2
Commerce, Tbk, yaitu peringkat 2 (dua) pada Semester (two) in Semester II of 2022.
II Tahun 2022.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
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Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 409
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08
Tanggung Jawab Sosial
dan Lingkungan
Social and Environmental
Responsibilities
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Prinsip Dasar dan Komitmen
Basic Principles and Commitment
Sebagai entitas usaha, PT Bank Neo Commerce Tbk As a business entity, PT Bank Neo Commerce Tbk
berkomitmen untuk turut berperan serta dalam is committed to participating in the sustainable
pembangunan berkelanjutan melalui kegiatan development through Social and Environmental
Tanggung Jawab Sosial dan Lingkungan (TJSL). Sesuai Responsibility (TJSL) activities. Article 1 of Law No. 40
dengan Pasal 1 Undang-Undang No.40 Tahun 2007 of 2007 concerning the Limited Liability Companies
tentang Perseroan Terbatas, menyebutkan bahwa defines Social and Environmental Responsibility as a
yang dimaksud dengan Tanggung Jawab Sosial dan company’s commitment to taking part in sustainable
Lingkungan adalah komitmen perusahaan untuk economic development in order to improve the quality
berperan serta dalam pembangunan ekonomi of life and the environment that is beneficial, both for
berkelanjutan guna meningkatkan kualitas kehidupan the company itself, the local community and society in
dan lingkungan yang bermanfaat, baik bagi general. Meanwhile, Article 2 of Government Regulation
perusahaan sendiri, komunitas setempat, maupun No. 47 of 2012 concerning Social and Environmental
masyarakat pada umumnya. Sementara itu, pada Pasal Responsibility of Limited Liability Companies also
2 Peraturan Pemerintah No. 47 Tahun 2012 tentang stipulates that every Limited Liability Company as a legal
Tanggung Jawab Sosial dan Lingkungan Perseroan subject has Social and Environmental Responsibilities.
Terbatas juga mengatur bahwa setiap Perseroan
Terbatas selaku subjek hukum mempunyai Tanggung
Jawab Sosial dan Lingkungan.
Atas dasar tersebut, Perseroan senantiasa menjalankan On this basis, the Company always carries out TJSL
komitmen TJSL sebagai upaya dalam berkontribusi commitments to actively contributing in a sustainable
aktif secara berkelanjutan untuk meningkatkan manner to improve the quality of life of all stakeholders,
kualitas hidup seluruh pemangku kepentingan, baik including employees, customers and other external
itu pegawai, pelanggan, maupun pihak eksternal parties. In addition, the implementation of TJSL activities
lainnya. Selain itu, pelaksanaan kegiatan TJSL di within the Company is also an effort to maintain
lingkungan Perseroan juga merupakan upaya dalam a balance of economic, social and environmental
menjaga keseimbangan kinerja ekonomi, sosial, performance in order to realize the Sustainable
dan lingkungan dalam rangka mewujudkan Tujuan Development Goals (SDGs), as well as ensure the long-
Pembangunan Berkelanjutan (SDGs), serta menjamin term sustainability of the Company’s business.
keberlangsungan usaha jangka panjang Perseroan.
Selain itu, Perseroan senantiasa memperhatikan aspek In addition, the Company always pays attention to
lingkungan hidup dalam melaksanakan program TJSL. environmental aspects in implementing the TJSL
Perseroan memiliki kewajiban moral untuk melakukan program. The Company has a moral obligation to
pengelolaan operasi usaha yang mencerminkan manage business operations that reflect the Company’s
kepedulian Perseroan terhadap lingkungan hidup, concern for the environment, and to always use
dan senantiasa melakukan penggunaan sumber daya environmentally friendly natural resources and energy.
alam dan energi yang ramah lingkungan. Melalui The TJSL program, which is implemented effectively and
program TJSL yang dilaksanakan secara efektif sustainably, is expected to create a balance between
dan berkelanjutan, diharapkan dapat mewujudkan economic, environmental and social performance or
keseimbangan antara kinerja ekonomi, lingkungan, better known as the triple bottom line, namely Profit,
dan sosial atau yang lebih dikenal dengan istilah triple Planet and People (3P).
bottom line, yakni Profit, Planet, dan People (3P).
412 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Perseroan menganggap bahwa kinerja usaha yang The Company considers that good business performance
baik harus didukung dengan kontribusi positif kepada must be supported by positive contributions to the
lingkungan dan para pemangku kepentingan, baik environment and stakeholders, namely employees and
karyawan maupun masyarakat. Pelaksanaan kegiatan the community. The Company’s TJSL activities refer to
TJSL yang dilakukan oleh Perseroan berpedoman the Financial Services Authority Regulations contained
pada Peraturan Otoritas Jasa Keuangan yang tertuang in OJK Circular Letter (SEOJK) No. 16/SEOJK.04/2021
dalam Surat Edaran OJK (SEOJK) No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Issuers or Public Companies. However, the Company
Perusahaan Publik. Meski demikian, Perseroan tetap continues to run the TJSL program in accordance with
menjalankan program TJSL sesuai dengan standar applicable standards.
yang berlaku.
Pernyataan bahwa Ulasan Lengkap
Mengenai Kegiatan TJSL Diungkapkan
pada Laporan Keberlanjutan
Statement of Full Review of TJSL Activities Disclosed in
the Sustainability Report
Dalam menjalankan seluruh aktivitasnya, Perseroan In carrying out all of its activities, the Company is
berkomitmen untuk mematuhi ketentuan dan committed to complying with the applicable laws and
perundang-undangan yang berlaku di Indonesia. Untuk regulations in Indonesia. For this reason, as a form
itu, sebagai salah satu wujud pemenuhan ketentuan of fulfilling the provisions stipulated in SEOJK No. 16/
yang diatur dalam SEOJK No. 16/SEOJK.04/2021 SEOJK.04/2021 concerning the Form and Content of
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Annual Reports of Issuers or Public Companies, a
Perusahaan Publik, uraian mengenai program dan description of the TJSL programs and activities carried
kegiatan TJSL yang dilakukan oleh Perseroan sepanjang out by the Company throughout 2022 can be seen in
tahun 2022 dapat dilihat pada Laporan Keberlanjutan the 2022 Sustainability Report, which is an integral part
2022 yang merupakan bagian tak terpisahkan dari of this Annual Report. The Sustainability Report is also
Laporan Tahunan ini. Laporan Keberlanjutan juga available on the Company’s website along with the
tersedia pada situs web Perseroan bersamaan dengan availability of the Annual Report.
tersedianya Laporan Tahunan.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 413
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09
Laporan
Keberlanjutan
Sustainability Report
PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 418
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tentang Laporan Keberlanjutan
About Sustainability Report
Laporan Keberlanjutan Tahun 2022 menjadi laporan The 2022 Sustainability Report has become the second
kedua yang dipublikasikan oleh Perseroan dengan sustainability report issued by the Company. The
kerangka penyusunan berpedoman pada Peraturan report is made by referring to the Financial Services
Otoritas Jasa Keuangan (POJK) No. 51/POJK.03/2017 Authority (POJK) No. 51/POJK.03/2017 – II Attachement
– Lampiran II (“POJK 51/2017”) tentang Penerapan concerning the Implementation of Sustainable Finance
Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, for Financial Service Institutions, Issuers and Public
Emiten, dan Perusahaan Publik dan Surat Edaran Companies and Financial Services Authority Circular
Otoritas Jasa Keuangan (SE OJK) No. 16/SEOJK.04/2021 Letter (SE OJK) No. 16/SEOJK.04/2021 (“SE OJK 16/2021”)
(“SE OJK 16/2021”) tentang Bentuk dan Isi Laporan concerning the Form and Content of Annual Reports of
Tahunan Emiten atau Perusahaan Publik. Issuers or Public Companies.
Melalui Laporan ini, Perseroan menyampaikan Through this report, the Company presents its
komitmen dan kesungguhan dalam menerapkan 8 commitment and dedication to implementing eight
(delapan) prinsip Keuangan Berkelanjutan pada setiap principles of Sustainable Financial in every business.
kegiatan usaha yang dijalankan. Laporan keberlanjutan The sustainability report is a manifestation of our
ini sekaligus menjadi wujud nyata atas tanggung responsibility to stakeholders and it serves as a means
jawab kami kepada para pemangku kepentingan dan to convey the Company’s progress in actualizing the
sarana untuk menyampaikan kemajuan Perseroan sustainability topics, which include economic, social,
dalam merealisasikan topik-topik keberlanjutan yang and environmental aspects.
mencakup aspek ekonomi, sosial, dan lingkungan.
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Seluruh informasi yang disajikan di dalam Laporan This report presents all information of the Company’s
ini adalah kinerja keberlanjutan Perseroan untuk sustainability performance for the period of January 1,
periode 1 Januari 2022-31 Desember 2022. Laporan 2022-December 31, 2022. The report, which consists
ini diterbitkan setiap tahun bersamaan dengan of the Sustainability Report, is published annually and
penyampaian Laporan Tahunan atau seringkali disebut it is referred as “Integrated Report.” By implementing
dengan “Laporan Terintegrasi”. Dengan menerapkan the integrated reporting model, the Company hopes
model pelaporan terintegrasi seperti ini maka semua that it can present all information in one report
informasi yang tercantum di dalam kedua laporan simultaneously. Thus, there is no need to carry out
tersebut bersifat saling melengkapi dan berkaitan another disclosure in both reports.
satu sama lain sehingga tidak diperlukan adanya
pengungkapan data atau informasi yang berulang
baik pada bagian Laporan Tahunan maupun Laporan
Keberlanjutan.
Dengan berbagai pertimbangan, selama proses With various considerations, the Company referred to
penyusunan Laporan Keberlanjutan 2022 ini Perseroan the POJK 51/2017 that it did not procure an external
belum menggunakan jasa external assurance assurance services to make the Sustainability
sebagaimana direkomendasikan oleh POJK 51/2017. Report draft. However, the Company ensures that all
Namun demikian, Perseroan memastikan bahwa information presented in this report is valid because
seluruh informasi yang disajikan dalam laporan ini it has been reviewed by the management and work
sudah ditelaah oleh manajemen dan unit-unit kerja units.
yang terlibat sehingga seluruh informasi yang disajikan
dalam Laporan terjamin kebenaran dan validitasnya.
Sebagai informasi, aspek keberlanjutan yang disajikan For information, the sustainability aspects in this report
dalam laporan ini meliputi operasional Kantor Pusat PT include the operations of Head Office and Main Branch
Bank Neo Commerce Tbk dan Kantor Cabang Utama Office of PT Bank Neo Commerce. The Company
Perseroan. Untuk mewujudkan komunikasi dua arah, also promotes two-way communication by providing
Perseroan menyediakan Lembar Umpan Balik di bagian Feedback Sheet at the end of the Report. With the
akhir Laporan ini. Dengan lembar tersebut diharapkan Feedback Sheet, all readers and users of the report
pembaca dan pengguna laporan dapat memberikan can provide us suggestions and advice to improve the
usulan dan masukan untuk meningkatkan kualitas report in the upcoming years. Send your response and
laporan pada tahun berikutnya. Tanggapan dan feedback to:
umpan balik mohon dikembalikan kepada:
Corporate Secretary
PT Bank Neo Commerce Tbk
Treasury Tower Lantai 60, Kawasan District 8 LOT. 28, Jl. Jend Sudirman Kav. 52-53
Senayan, Kebayoran Baru, Jakarta Selatan 12190
• Nomor telepon : (6221) 2709 4950, 2709 4951
• Email : corsec@bankneo.co.id
• Website : www.bankneocommerce.co.id
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 417
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Strategi Keberlanjutan
Sustainability Strategy
Perubahan iklim yang terjadi beberapa tahun terakhir Climate change that has occurred in recent years has
telah mendorong banyak negara untuk berpartisipasi encouraged many countries to participate in supporting
dalam mendukung gerakan ekonomi hijau. Kehadiran the green economy movement. The presence of
pandemi Covid-19 selama 2,5 tahun terakhir semakin the Covid-19 pandemic over the last 2.5 years has
mempertegas pentingnya pembangunan ekonomi emphasized the importance of sustainable economic
yang berkelanjutan. Pada event Konferensi Tingkat development. At the Summit of the Conference of the
Tinggi Conference of The Parties 27 (KTT COP27) Parties 27 (KTT COP27), which was held in November
yang diselenggarakan bulan November 2022 lalu, 2022, the Government of Indonesia also emphasized
Pemerintah Indonesia pun menegaskan komitmen its commitment to and seriousness in dealing with
dan kesungguhan dalam mengatasi isu pemanasan the issue of global warming and encouraged other
global dan mendorong negara-negara lainnya untuk countries to make a bigger contribution in mitigating
berkontribusi lebih besar dalam memitigasi risiko environmental risks according to their respective
lingkungan sesuai kapasitas masing-masing dengan capacities with the spirit of burden-sharing .
semangat burden-sharing (pembagian beban).
Berangkat dari kesadaran penuh akan pentingnya The Company continues to gain awareness of the
membangun fondasi bisnis yang seimbang dengan importance of building a balanced business foundation
memperhatikan aspek sosial dan lingkungan, maka by paying attention to social and environmental aspects.
Perseroan sebagai bagian dari Lembaga Jasa Keuangan The Company also takes part in the Financial Services
(LJK) di Indonesia mendukung penuh implementasi Institutions (LJK) in Indonesia and it fully supports the
Roadmap Keuangan Berkelanjutan yang pada tahun implementation of the Sustainable Finance Roadmap,
2022 sudah memasuki Tahap II dengan fokus pada which entered Phase II in 2022 with a focus on
penciptaan ekosistem keuangan berkelanjutan secara creating an ecosystem comprehensive sustainable
komprehensif. Selama dua tahun terakhir, Perseroan finance. During the last two years, the Company
secara bertahap melakukan sejumlah penyesuaian has gradually made a number of adjustments in the
di internal organisasi agar internalisasi pilar-pilar internal organization, so that the internalization of the
keuangan berkelanjutan pada seluruh kegiatan usaha sustainable finance pillars in all business activities can
dapat berjalan efektif. run effectively.
Langkah konkret Perseroan dalam mewujudkan The Company's brave initiative in realizing
aktivitas perbankan yang ramah lingkungan dan environmentally friendly and sustainable banking
berkelanjutan tertuang lebih lanjut di dalam Rencana activities are further stated in the long- and short-term
Aksi Keuangan Berkelanjutan (RAKB) jangka panjang Sustainable Finance Action Plan (RAKB) prepared and
dan jangka pendek yang disusun dan disampaikan submitted to the OJK. The Company's sustainability
kepada OJK. Strategi keberlanjutan Perseroan agar strategy to realize the sustainability targets set in the
dapat merealisasikan target-target keberlanjutan yang 2022 RAKB is actualized by implementing a number
telah ditetapkan dalam RAKB 2022 diwujudkan dengan of strategic initiatives, such as electricity and water
menerapkan sejumlah inisiatif strategis, seperti efficiency, strengthening internal capacity by providing
efisiensi energi listrik dan air, memperkuat kapasitas relevant training activities on sustainable finance topics,
internal dengan memberikan kegiatan pelatihan and developing innovative loans products and aligned
yang relevan dengan topik keuangan keberlanjutan, with sustainable finance principles. The Company
serta mengembangkan produk kredit yang inovatif believes that the abovementioned endeavors will help
dan selaras dengan prinsip keuangan berkelanjutan. overcome the risks of climate change and support the
Semua upaya tersebut diyakini dapat membantu realization of a green economy in the long term, which
mengatasi risiko perubahan iklim dan mendukung has been the government's focus in recent years.
terwujudnya ekonomi hijau (green economy) pada
jangka panjang yang selama beberapa tahun terakhir
telah menjadi fokus pemerintah.
418 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 421
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Di samping itu, Perseroan juga terus berupaya In addition, the Company also strives to distribute the
mendistribusikan manfaat ekonomi yang dihasilkan economic benefits generated to stakeholders through
kepada para pemangku kepentingan melalui Program the Environmental Social Responsibility Program
Tanggung Jawab Sosial Lingkungan (“TJSL”) yang telah ("TJSL") which has been aligned with the Sustainable
diselaraskan dengan agenda Tujuan Pembangunan Development Goals (TPB) agenda.
Berkelanjutan (TPB).
Semua inisiatif strategis dan program keberlanjutan All strategic initiatives and sustainability programs
yang telah diterapkan Perseroan secara konsisten that have been consistently implemented by the
sampai saat ini merupakan wujud nyata atas Company to date are a concrete manifestation of the
visi Perseroan, yaitu “Lebih dari Sekedar Bank”, Company's vision, namely "More Than Just a Bank",
dimana kami mendefinisikan ulang cara bekerja where we redefine the way banking works by creating
perbankan dengan menciptakan sistem layanan a service system based on customer needs and
yang didasarkan oleh kebutuhan dan keinginan desires. Supported by rapid technological advances,
pelanggan. Didukung oleh kemajuan teknologi yang the Company is committed to always providing digital-
cukup pesat, Perseroan berkomitmen untuk selalu based inclusive financial services that are profitable
memberikan pelayanan keuangan inklusif berbasis and accessible to everyone. This strategy is also
digital yang menguntungkan dan dapat dimiliki semua believed to be able to support the sustainability of the
orang. Strategi ini juga dipercaya dapat menopang Company's business in the long term.
keberlanjutan usaha Perseroan pada jangka panjang.
Dukungan Nyata Bank Neo Commerce Terhadap Agenda Pembangunan
Berkelanjutan
Bank Neo Commerce Support to Sustainable Development Agenda
Dalam menjalankan kegiatan usaha sehari-hari, In carrying out daily business activities, the Company
Perseroan telah memetakan target dan sasaran Tujuan has mapped out the targets and targets of the
Pembangunan Berkelanjutan yang hendak dicapai, Sustainable Development Goals to be achieved,
antara lain: including:
Tujuan SDGs Target Program/Kegiatan Perusahaan dalam laporan ini
SDGs Goals Targets Corporate Program/Activity in this Rpeort
Mengakhiri kemiskinan di • Penyediaan produk-produk perbankan yang solutif bagi nasabah;
manapun dan dalam semua • Memberikan edukasi literasi keuangan kepada nasabah dan masyarakat;
bentuk. • Membuka akses terhadap layanan keuangan melalui produk dan jasa perbankan yang
dipasarkan.
End poverty everywehere and in • Provision of solutive banking products for customers;
all forms • Providing financial literacy education to customers and the public;
• Opening access to financial services through marketed banking products and services.
Memberikan hak atas kesehatan • Memberikan fasilitas asuransi kesehatan bagi karyawan;
dan kehidupan yang sehat dan • Menciptakan lingkungan kerja yang sehat dan aman.
sejahtera.
Ensure healthy lives and promote • Providing health insurance facilities for employees;
well-being for all at all ages. • Creating a healthy and safe work environment.
Mencapai kesetaraan gender • Membuka lapangan kerja seluas-luasnya tanpa membeda-bedakan gender sepanjang
dan memberdayakan semua kandidat yang bersangkutan mampu memenuhi kualifikasi yang dipersyaratkan;
perempuan dan anak • Mendukung program pengembangan karier karyawan;
perempuan. • Menjamin pemenuhan hak-hak karyawan, termasuk hak bagi karyawan perempuan;
• Kegiatan CSR bagi karyawan.
Achieve gender • Opening job opportunities as wide as possible without discriminating against gender
equality and empower all as long as the candidate concerned is able to meet the required qualifications;
women and girls. • Supporting employee career development programs;
• Ensuring the fulfillment of employee rights, including the rights of female employees;
• CSR activities for employees.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 419
Page 422
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tujuan SDGs Target Program/Kegiatan Perusahaan dalam laporan ini
SDGs Goals Targets Corporate Program/Activity in this Rpeort
Mendukung pertumbuhan • Kinerja ekonomi yang positif dan berkelanjutan;
ekonomi yang inklusif dan • Penciptaan lapangan kerja;
berkelanjutan, tenaga kerja • Kegiatan CSR bagi masyarakat;
penuh dan produktif dan • Mengentaskan kerja paksa;
pekerjaan yang layak bagi • Melindungi hak-hak karyawan.
semua.
Promote sustained, inclusive • Positive and sustainable economic performance;
and sustainable economic • Job creation;
growth, full and productive • CSR activities for the community;
employment and decent • Ending forced labour;
work for all. • Protecting employee rights.
Memperbesar pemanfaatan • Kegiatan edukasi dan inklusi keuangan yang dilaksanakan oleh Perseroan;
jasa keuangan bagi pekerja dan • Membuka akses pemanfaatan produk yang dimiliki Perseroan sesuai dengan
masyarakat. kemampuan dan kebutuhan masyarakat.
Strengthen the use of financial • Financial education and inclusion activities implemented by the Company;
services for workers and the • Opening access to optimize products owned by the Company in accordance with the
community. capabilities and needs of the community.
Pencapaian usaha berkelanjutan • Mendukung pengelolaan sampah di lingkungan Perseroan;
dalam menjalankan praktek • Mengurangi penggunaan kertas dalam menjalankan operasional Perseroan secara
usaha. internal maupun dengan konsumen;
• Efisiensi pemanfaatan energi listrik dan air dalam menjalankan kegiatan usaha.
Achievement of sustainable • Supporting waste management within the Company;
business in running business • Reducing the use of paper in carrying out the Company's operations internally and
practices. with consumers;
• Efficient use of electricity and water in carrying out business activities.
Aktualisasi RAKB Tahun 2022
Realization of RAKB in 2022
Sesuai ketentuan POJK 51/2017, Perseroan telah In accordance with the provisions of POJK 51/2017,
mengaktualisasikan beberapa program atau aktivitas the Company has actualized several sustainability
keberlanjutan yang tercantum dalam RAKB 2022, programs or activities listed in the 2022 RAKB, including
antara lain sebagai berikut: the following:
Bulan Uraian Aktivitas Tujuan Aktivitas Indikator Keberhasilan Status Implementasi
Month Actvity Description Activity Goal Achievement Indicator Implementation Status
Januari – Pembahasan rapat untuk Menetapkan unit kerja khusus Telah diselenggarakan Telah dilaksanakan rapat
Maret menetapkan unit kerja khusus yang bertugas melakukan rapat di Kantor Pusat membahas permintaan pasar
yang akan mengambil alih riset terhadap Permintaan paling kurang sebanyak terkait produk dan/atau jasa
January – tanggung jawab dalam pasar terkait produk dan/atau 1 (satu) kali. penyaluran kredit kepada UMKM,
March melakukan riset terhadap jasa penyaluran kredit kepada akan tetapi saat ini belum
Permintaan pasar terkait UMKM yang sesuai dengan diperlukan unit kerja khusus
produk dan/atau jasa makna praktis prinsip-prinsip untuk melakukan riset tersebut.
penyaluran kredit kepada kegiatan usaha berkelanjutan. Perseroan memutuskan untuk
UMKM yang sesuai dengan mengedepankan kolaborasi dengan
makna praktis prinsip-prinsip mitra P2P lending pada saat awal
kegiatan usaha berkelanjutan. untuk penyaluran pembiayaan
sesuai prinsip kegiatan usaha
berkelanjutan.
420 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 423
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Bulan Uraian Aktivitas Tujuan Aktivitas Indikator Keberhasilan Status Implementasi
Month Actvity Description Activity Goal Achievement Indicator Implementation Status
x Discussion of the meeting Establish a special work unit Meetings have been held Meetings have been held to discuss
to determine a special work that is tasked with conducting at the Head Office at market demand related to products
unit that will take over the a research on market demand least 1 (one) time. and/or lending services to MSMEs,
responsibility in conducting related to products and/or but currently there is no need for
research on market demand lending services to MSMEs in a special work unit to conduct this
related to products and/or accordance with the practical research. The Company decided
lending services to MSMEs in meaning of the principles of to prioritize collaboration with P2P
accordance with the practical sustainable business activities. lending partners at the outset for
meaning of the principles channeling financing according
of sustainable business to the principles of sustainable
activities. business activities.
Produk Konsep dan Proposisi Mempersiapkan produk Finalisasi Konsep dan Eksplorasi kerja sama dengan
dari Tabungan NeoGreen, Tabungan baru yang Pihak-pihak yang terlibat partner-partner berpotensi dalam
serta mengeksplor partner memberikan kontribusi pada dalam menerbitkan melaksanakan peluncuran
untuk bekerja sama. kelestarian lingkungan. produk Tabungan Tabungan NeoGreen.
NeoGreen.
Product Concepts and Preparing new Savings Finalization of the Exploring collaboration with
Propositions from NeoGreen products that contribute to Concept and the Parties potential partners in carrying out
Savings, as well as exploring environmental sustainability. involved in issuing the launch of Neo Green Savings.
partners to cooperate. the NeoGreen Savings
product.
Menerbitkan produk Mempersiapkan proses Launching Produk Perseroan memfokuskan
pembiayaan kepada UMKM penerbitan produk Pembiayaan. penyaluran kepada sektor ekonomi
dan mulai memperbesar pembiayaan. dengan kategori pertanian.
porsi pembiayaan kredit
produktif kepada UMKM
yang menerapkan prinsip
kegiatan usaha berkelanjutan.
Fokus pembiayaan yaitu
menyalurkan ke industri
esensial dan kesehatan.
Issue loan products to MSMEs Prepare the loan product Loan Products Launch. The Company focuses on
and starting to enlarge the issuance process. distribution to the economic sector
portion of productive loans with the agricultural category.
to MSMEs that apply the
principles of sustainable
business activities. The
focus of loan is to distribute
to essential and health
industries.
April – Melakukan finalisasi dan Mempersiapkan proses Launching Produk baru Review Proposal kerja sama
Juni mempersiapkan program penerbitan produk Tabungan Simpanan, dimana dengan partner-partner berpotensi
marketing dan kampanye NeoGreen. dengan menabung dalam melaksanakan peluncuran
April – untuk produk Tabungan nasabah dapat ikut Tabungan NeoGreen serta
June NeoGreen. serta dalam menjaga mempersiapkan Internal Memo
kelestarian lingkungan untuk persetujuan dari manajemen.
hidup: Tabungan
NeoGreen.
Finalize and prepare Prepare the issuance process Launching of the new Review Proposals for collaboration
marketing programs and of the NeoGreen Savings Savings products hat with potential partners in carrying
campaigns for NeoGreen products. will encourage the out the launch of Neo Green
Savings product. customers to participate Savings and prepare Internal
in preserving the Memos for approval from
environment: NeoGreen management.
Savings.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 421
Page 424
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Bulan Uraian Aktivitas Tujuan Aktivitas Indikator Keberhasilan Status Implementasi
Month Actvity Description Activity Goal Achievement Indicator Implementation Status
Menyusun pedoman dan Menetapkan kerangka Penerbitan ketentuan Perseroan masih dalam
kebijakan penerapan pedoman dan kebijakan produk pembiayaan penyusunan pedoman ketentuan
keuangan berkelanjutan/ dalam penerapan keuangan dengan penerapan penerapan keuangan berkelanjutan.
sustainable finance atau berkelanjutan dalam organisasi keuangan berkelanjutan.
disingkat SF. Perseroan.
Develop guidelines and Establish a framework of Issuance of loan product The Company is still in the process
policies to implement guidelines and policies in the provisions with the of preparing guidelines for
sustainable finance or SF for implementation of sustainable implementation of implementing sustainable finance
short. finance within the Company sustainable finance. regulations.
organization.
Melakukan sosialisasi Meningkatkan awareness • Semakin banyak Perseroan sedang dalam proses
dan kampanye produk nasabah dan calon nasabah nasabah yang review proposal Kerja sama
Tabungan NeoGreen dengan akan produk Tabungan mengetahui dengan calon mitra berpotensi
memanfaatkan platform NeoGreen. mengenai produk yang akan digandeng terkait
digital. Tabungan NeoGreen. Tabungan NeoGreen. Selain itu,
• Terdapat peningkatan Perseroan dalam tahap persetujuan
status calon nasabah ketentuan Tabungan NeoGreen
menjadi nasabah kepada Manajemen. Setelah produk
yang mengetahui Tabungan NeoGreen disetujui
mengenai produk dan diluncurkan, maka Perseroan
Tabungan NeoGreen. akan melakukan sosialisasi dan
kampanye dengan menggunakan
platform digital.
Carry out dissemination and Increase customer and • More customers know The Company is in the process of
campaigns for NeoGreen prospective customer about the NeoGreen reviewing Cooperation proposals
Savings products by awareness of NeoGreen Savings product with potential partners that will be
taking advantage of digital Savings products. • Add knowledge to the partnered with regarding Neogreen
platforms. prospective customers Savings. In addition, the Company
about the NeoGreen is in the stage of approving the
Savings product. provisions for NeoGreen Savings to
Management. After the Neogreen
Savings product has been approved
and launched, the Company
will carry out dissemination and
campaigns using a digital platform.
Juli – Terus Melakukan sosialisasi Meningkatkan awareness Meningkatnya jumlah Perseroan sedang mengembangkan
Agustus dan kampanye produk nasabah dan/atau calon nasabah dan dana fitur pembukaan produk Tabungan
Tabungan NeoGreen dengan nasabah akan produk kelolaan yang memiliki NeoGreen pada aplikasi digital
July – memanfaatkan platform Tabungan NeoGreen. produk Tabungan Perseroan (Neobank). Setelah
August digital; mengadakan NeoGreen. produk Tabungan NeoGreen
kolaborasi dengan Partner, berhasil dikembangkan, maka
mengadakan talkshow. Perseroan akan melakukan
kolaborasi dengan Partner untuk
meningkatkan awareness nasabah
dan/atau calon nasabah akan
produk Tabungan NeoGreen.
Continue to carry out Increase customer and/or Number of customers The Company is developing a
dissemination and campaign potential customer awareness and funds under feature for Company the Neo Green
for NeoGreen Savings of NeoGreen Savings products. management that have Savings product on the Company's
products by utilizing digital NeoGreen Savings digital application (Neobank). After
platforms; collaborating with products increase. the Neo Green Savings product
Partners, organizing talk has been successfully developed,
shows. the Company will collaborate with
Partners to increase customer
and/or prospective customers'
awareness of the Neo Green
Savings product.
422 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 425
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Bulan Uraian Aktivitas Tujuan Aktivitas Indikator Keberhasilan Status Implementasi
Month Actvity Description Activity Goal Achievement Indicator Implementation Status
Agustus – Melakukan penyesuaian atas • Penyesuaian model • Penyempurnaan • Saat ini Perseroan masih dalam
Desember sistem analisis manajemen pengukuran penilaian kredit ketentuan tahap evaluasi dan peremajaan
risiko, tata kelola, sistem dengan menambahkan produk keuangan standard operating procedure
August – pelaporan dan/atau standar komponen sosial, lingkungan berkelanjutan yang kredit secara keseluruhan
December prosedur operasional hidup sebagai tambahan telah dilakukan dan akan menginkorporasi
(standart operating procedure) pertimbangan dalam penyesuaian atas komponen penerapan keuangan
yang sesuai dengan prinsip penilaian peringkat risiko sistem analisis berkelanjutan.
penerapan Keuangan debitur. Manajemen Risiko. • Total baki debet portofolio
Berkelanjutan. • Penyesuaian sistem • Adanya kode debitur yang menerapkan prinsip
informasi untuk dapat tersendiri dalam kegiatan usaha berkelanjutan
mendukung terlaksananya sistem untuk mencapai Rp98 Milyar.
pencatatan atas penyaluran pencatatan pinjaman
produk keuangan yang menerapkan
berkelanjutan serta prinsip keuangan
keperluan sosialisasi berkelanjutan.
informasi yang dibutuhkan • Total baki debet
oleh internal dan eksternal portofolio atas debitur
bank. yang menerapkan
• Penyesuaian terhadap tata prinsip kegiatan
kelola sehingga mampu usaha berkelanjutan
mendukung pencapaian mencapai sebesar
tujuan Keuangan minimal Rp25 Milyar.
Berkelanjutan.
• Penyesuaian atas SOP
untuk unit kerja yang terkait
dengan aktivitas keuangan
berkelanjutan.
Make adjustments to the risk • Adjustment of the loan • Refinement of • The Company is still in the stage
management analysis system, assessment measurement provisions for of evaluating and rejuvenating
governance, reporting system model by adding social and sustainable financial the loan standard operating
and/or standard operating environmental components products that procedure as a whole and will
procedures (standard as additional considerations have been made incorporate a component for
operating procedures) in in assessing debtor risk adjustments to the implementing sustainable
accordance with the principles ratings. Risk Management finance.
of implementing Sustainable • Adjustment of the analysis system. • The total debit balance of the
Finance. information system to • There is a separate debtor portfolio that applies the
support the sustainable code in the system principles of sustainable business
financial products for recording loans activities reaches IDR98 billion.
distribution recording as well that apply sustainable
as the need for information finance principles.
dissemination required by • Total portfolio
internal and external banks debit balances for
• Adjustments to governance debtors who apply
so as to support the the principles of
achievement of sustainable sustainable business
financial goals. activities reach a
• Adjustment of SOPs for work minimum of IDR25
units related to sustainable billion.
finance activities.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 423
Page 426
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Bulan Uraian Aktivitas Tujuan Aktivitas Indikator Keberhasilan Status Implementasi
Month Actvity Description Activity Goal Achievement Indicator Implementation Status
Melakukan kegiatan bersama • Mengajak nasabah untuk Terlaksananya event Perseroan sedang mengembangkan
dengan nasabah untuk dapat terlibat langsung dalam yang melibatkan fitur pembukaan produk Tabungan
terlibat langsung dalam kegiatan/acara yang nasabah secara NeoGreen pada aplikasi digital
kegiatan yang berhubungan berkaitan dengan kelestarian langsung dalam Perseroan (Neobank). Setelah
dengan kelestarian lingkungan, sebagai bentuk melakukan kegiatan/ produk Tabungan NeoGreen
lingkungan. kontribusi nyata dari dana acara bersama yang berhasil dikembangkan, maka
yang ditempatkan di produk berkaitan dengan Perseroan akan mengajak nasabah
Tabungan NeoGreen. kelestarian lingkungan. untuk terlibat langsung dalam
kegiatan/acara yang berkaitan
dengan kelestarian lingkungan.
Conduct joint activities with • Invite customers to Organize events that The Company is developing a
customers to be directly be directly involved in involve customers feature for opening the Neo Green
involved in activities related to activities/events related to directly in conducting Savings product on the Company’s
environmental sustainability. environmental sustainability, joint activities/events digital application (Neobank). After
as a form of real contribution related to environmental the Neo Green Savings product has
from funds placed in the sustainability. been successfully developed, the
NeoGreen Savings product. Company will invite customers to
be directly involved in activities/
events related to environmental
sustainability.
Target dan Realisasi RAKB Tahun 2022
Target and Realization of RAKB in 2022
Sementara itu, Realisasi pencapaian atas pelaksanaan Meanwhile, the actual achievement of implementing
aksi keuangan berkelanjutan sepanjang tahun 2022 sustainable financial actions throughout 2022 is
disampaikan dalam tabel berikut: presented in the following table:
2022
Uraian/Tahun
Description/Year Jumlah Nominal (Rp juta)
Total Nominal (IDR million)
Jumlah produk yang memenuhi kriteria kegiatan usaha berkelanjutan
Number of products that meet the criteria for sustainable business activities
a. Penghimpunan dana Nihil Nihil
Fundrasing
b. Penyaluran dana 69 98.926
Disbursement of Funds
Total aset produktif kegiatan usaha berkelanjutan
Total Earning Assets of Sustainable Business Activities
a. Total kredit kegiatan usaha berkelanjutan 69 98.926
Total Loan/Financing of Sustainable Business Activities
b. Total non–kredit kegiatan usaha berkelanjutan 7 0,238709
Total Non-Loan/Financing Non-Sustainable Business Activities
Persentase total kredit kegiatan usaha berkelanjutan terhadap total kredit Bank (%) 0,0008% 0,97%
Percentage of total loan/financing of sustainable business activities to total bank loan/financing (%)
a. Energi terbarukan - -
Renewable energy
b. Efisiensi energi - -
Energy efficiency
c. Pencegahan dan pengendalian polusi - -
Pollution prevention and control
424 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
Page 427
Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
2022
Uraian/Tahun
Description/Year Jumlah Nominal (Rp juta)
Total Nominal (IDR million)
d. Pengelolaan sumber daya alam hayati dan penggunaan lahan yang berkelanjutan 69 98.926
Sustainable management of biological natural resources and land use
e. Konservasi keanekaragaman hayati darat dan air - -
Conservation of terrestrial and aquatic biodiversity
f. Transportasi ramah lingkungan - -
Eco-friendly transportation
g. Pengelolaan air dan air limbah yang berkelanjutan - -
Sustainable Water and wastewater management
h. Adaptasi perubahan iklim - -
Climate change adaptation
i. Produksi yang dapat mengurangi penggunaan sumber daya dan menghasilkan lebih sedikit polusi - -
(eco – efficient)
Production that can reduce the use of resources and produce less pollution (eco – efficient)
j. Bangunan berwawasan lingkungan yang memenuhi standar atau sertifikasi yang diakui secara - -
nasional, regional atau internasional
Environmentally friendly buildings that meet nationally, regionally or internationally recognized
standards or certifications
k. Kegiatan usaha dan/atau kegiatan lain yang berwawasan lingkungan lainnya - -
Business activities and/or other environmentally sound activities
l. Kegiatan UMKM - -
MSME Activities
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 425
Page 428
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Ikhtisar Aspek Keberlanjutan
Sustainability Aspect Highlight
Aspek Ekonomi
Economic Aspect
Keterangan Satuan
2022 2021 2020
Descriptions Unit
Jenis produk yang memenuhi Kriteria Kegiatan Usaha Unit Produk • Kredit • Kredit untuk • Kredit untuk
Berkelanjutan (KKUB) Product Unit pengelolaan UMKM UMKM
Types of products that meet the criteria for sustainable sumber daya • Kredit • Loans for MSME
business activities alam hayati dan pengelolaan
penggunaan sumber daya
lahan yang alam hayati dan
berkelanjutan penggunaan
• Bio natural lahan yang
resource berkelanjutan
management • Loans for MSMEs
loan and • Loans for
sustainable land management
use of living natural
resources and
sustainable land
use
Nominal produk dan/atau jasa yang memenuhi Kriteria Rp juta 98.926 8.000 578
Kegiatan Usaha Berkelanjutan (KKUB) IDR million
Number of products and/or services that meet the criteria
for sustainable business activities
Penyaluran kredit keseluruhan Rp juta 10.242.837 4.275.500 3.665.339
Overall loan distribution IDR million
Persentase total portofolio kegiatan usaha berkelanjutan terhadap total portofolio (%):
Percentage of the total portfolio of sustainable business activities to the total portfolio (%):
Penghimpunan Dana Persen - - -
Fundraising Percent
Penyaluran Dana Persen 0,97% 0,19% 0,019%
Disbursement of Funds Percent
Perkembangan laku pandai:
Development of Branchless Banking (Laku Pandai):
Jumlah Agen Jumlah - - -
Total Agent Total
Nominal produk dan/atau jasa yang disediakan oleh Agen Rp juta - - -
Nominal products and/or services provided by the Agent IDR million
Perubahan Signifikan Pada Organisasi Significant Changes in the Organization
Pada tahun 2022, terjadi penutupan kantor In 2022, several branch offices have closed as part
cabang di beberapa wilayah, sejalan dengan of the Company’s transformation to a bank with
transformasi Perseroan sebagai bank dengan digital services, which will prioritize digital platforms
layanan digital yang akan mengedepankan platform as a channel in providing banking activities and
digital dalam penyediaan aktivitas dan transaksi transactions to customers.
perbankan kepada nasabah.
426 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Aspek Sosial
Social Aspect
Keterangan Satuan
2022 2021 2020
Descriptions Unit
Jumlah Total Karyawan Orang 1.016 641 552
Total Number of Employees People
Jumlah karyawan tetap pria Orang 294 260 203
Total male employees People
Jumlah karyawan tetap wanita Orang 227 204 170
Total female employees People
Pria (Orang) 18 18 14
Pengurus Perseroan dan kepala cabang
Male (People)
berdasarkan jenis kelamin
Company’s Management and Branch
Wanita (Orang) 20 14 6
Manager by gender
Female (People)
Kantor Pusat 577 430 236
Head Office
Jumlah karyawan berdasarkan wilayah
Number of employees by region
Kantor di Daerah 439 211 316
Regional Office
Biaya Pengembangan Kompetensi Karyawan Rp Juta 3.937 1.736 1.140
Employee Competence Development Cost IDR Million
Rata-rata jam pelatihan karyawan wanita Jam per Tahun 35,19 23,68 2,562
Average training hours for female employees Hour per Year
Rata-rata jam pelatihan karyawan pria Jam per Tahun 35,19 26,10 2,884
Average training hours for male employees Hour per Year
Jumlah Penyaluran Dana Corporate Social Rp Juta 37,66 71 62
Responsibility (CSR) IDR Million
Total Disbursement of Corporate Social
Responsibility (CSR) Funds
Jumlah kegiatan yang berkaitan dengan Jumlah 3 Kegiatan Literasi dan 1 Kegiatan Literasi 81 Kegiatan Literasi
program edukasi literasi keuangan Total 1 Kegiatan Inklusi yang yang terlaksana dan dan 54 Kegiatan Inklusi
Number of activities related to financial terlaksana. Kegiatan Inklusi adalah yang terlaksana.
literacy education programs 3 Literacy Activities and Nihil 81 Literacy Activities
1 Inclusive Activities 1 Literacy Activities and and 54 Inclusive
no Inclusive Activities Activities
Aspek Lingkungan Hidup
Living Environment Aspect
Keterangan Satuan
2022 2021 2020
Descriptions Unit
Liter 22.015 18.882 15.067
Penggunaan BBM
Fuel Consumption
GigaJoules 753 646 515
Kwh 216.215 388.184 669.597
Penggunaan listrik
Electricity usage
GigaJoules 778 1.397 2.411
Penggunaan air Meter kubik N/A* 1.392 4.982
Water usage Meter cubic
Biaya Lingkungan Rp Juta N/A* N/A* 173
Environmental Cost IDR Million
* data tidak tersedia karena termasuk dalam service charge sewa gedung
data is not available because it is included in the building rental service charge
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 427
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Tata Kelola Keberlanjutan
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
Responsible Party for the Implementation of Sustainable Finance
Penerapan keuangan berkelanjutan di Perseroan The implementation of sustainable finance at the
senantiasa melibatkan seluruh organ tata kelola utama Company always involves all main governance organs,
maupun organ pendukung dan juga karyawan. Oleh supporting organs as well as employees. Therefore,
karena itu, Direksi telah menunjuk dan menetapkan the Board of Directors has appointed and established
Tim Task Force yang bertanggung jawab secara a Task Force Team that is directly responsible to the
langsung kepada Direksi terkait rencana penerapan Board of Directors regarding the plan to implement
aksi keuangan berkelanjutan di Perseroan. Penetapan sustainable financial actions at the Company. The
Tim Task Force mengacu pada Surat Keputusan establishment of the Task Force Team refers to the
Direksi No. SKEP/088/SET/BNC/XI/2022 tertanggal 22 Decree of the Board of Directors No. SKEP/088/SET/
November 2022 tentang Pembaharuan Tim Task Force BNC/XI/2022 dated 22 November 2022 concerning
Penyusunan Rencana Aksi Keuangan Berkelanjutan Renewal of the Task Force Team for the Preparation of
(RAKB) PT Bank Neo Commerce Tbk. the Sustainable Finance Action Plan (RAKB) of PT Bank
Neo Commerce Tbk.
Tim khusus ini bersifat ad-hoc dan beranggotakan This special team is ad-hoc in nature and consists of
14 (empat belas) perwakilan Kepala Divisi. Berikut 14 (fourteen) representatives Heads of Division. The
ini adalah pembagian peran dan tanggung jawab following table presents the roles and responsibilities
dari masing-masing Kepala Divisi dalam konteks of each Head of Division in the context of implementing
implementasi tata kelola keberlanjutan di Perseroan, sustainable governance at the Company:
antara lain sebagai berikut:
Unit/Pejabat Peran dan Tanggung Jawab Unit/Pejabat Peran dan Tanggung Jawab
Unit/Executive Role and Responsibility Unit/Executive Role and Responsibility
Kepala Divisi Kepatuhan Ketua Kepala Divisi Digital User Growth Anggota
Head of Compliance Division Chairperson Head of Digital User Growth Division Member
Kepala Divisi Corporate Secretary Anggota Kepala Divisi Strategy & Planning Anggota
Head of Corporate Secretary Division Member Head of Strategy & Planning Division Member
Kepala Divisi Credit Risk Anggota Kepala Divisi Operation Anggota
Head of Credit Risk Division Member Head of Operation Division Member
Kepala Divisi Financial Control Anggota Kepala Divisi IT Development Anggota
Head of Financial Control Division Member Head of IT Development Division Member
Kepala Divisi Corporate Planning Anggota Kepala Divisi IT Product Design Anggota
Head of Corporate Planning Division Member Head of IT Product Design Division Member
Kepala Divisi Funding Anggota Kepala Divisi Human Resource Anggota
Head of Funding Division Member Head of Human Resource Division Member
Kepala Divisi Strategic Business Anggota Kepala Divisi Treasury Anggota
Development & Middle Office Member Head of Treasury Division Member
Head of Strategic Business
Development & Middle Office
428 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Perseroan akan membubarkan Tim Task Force The Company will dismiss the Task Force Team when
apabila sudah membentuk unit kerja khusus yang it has formed a special work unit that is responsible
bertanggung jawab atas pelaksanaan penerapan aksi for implementing sustainable financial actions and
keuangan berkelanjutan dan pengelolaan risiko-risiko managing risks related to Environment, Social and
terkait Lingkungan, Sosial dan Tata Kelola (LST). Governance (LST).
Pengembangan Kompetensi Terkait Keuangan Berkelanjutan Tahun 2022
Competency Development related to Sustainable Finance in 2022
Dalam rangka meningkatkan wawasan dan In order to enhance the insight and knowledge of all
pengetahuan seluruh karyawan Perseroan the Company employees, especially the Task Force
khususnya Tim Task Force mengenai praktik keuangan Team regarding sustainable financial practices in
berkelanjutan di sektor perbankan, maka selama the banking sector, during the reporting period, the
periode pelaporan, Perseroan telah memfasilitasi Company has facilitated related parties to participate
pihak-pihak terkait untuk mengikuti kegiatan pelatihan in training activities relevant to the topic of sustainable
yang relevan dengan topik keuangan berkelanjutan, finance, namely the following:
yaitu berikut:
Nama Pelatihan Tanggal Penyelenggara Jumlah Peserta
Training Date Organizer Total Participant
Training Sustainable Finance Awareness Batch 1 5 Juli 2022 LPPI 20
July 5, 2022
Training Sustainable Finance Awareness Batch 2 12 Juli 2022 LPPI 33
July 12, 2022
Manajemen Risiko yang Terintegrasi Dengan Aspek Lingkungan, Sosial,
dan Tata Kelola (LST)
Risk Management Integrated with Environmental, Social and Governance (ESG) Aspects
Memasuki tahun kedua penerapan praktik perbankan In the second year of the implementation of sustainable
yang berkelanjutan, Perseroan semakin menyadari banking practices, the Company is increasingly
bahwa profil risiko yang melekat dengan kegiatan aware that the risk profile inherent in the Company’s
operasional Perseroan tidak hanya berfokus pada operational activities does not only focus on corporate
risiko korporasi semata melainkan juga mencakup risk alone but also includes Environmental, Social and
risiko Lingkungan, Sosial, dan Tata Kelola (“LST”). Oleh Governance (“ESG”) risks. Therefore, the Company is
karena itulah, Perseroan secara bertahap melakukan gradually making adjustments to the policy guidelines
penyesuaian terhadap pedoman kebijakan atau or risk management procedures, so that ESG risk
prosedur manajemen risiko agar pengelolaan risiko management can be carried out in a more careful and
LST dapat dilakukan dengan lebih cermat dan terukur measurable manner. That would help the management
sehingga manajemen dapat menentukan langkah determine appropriate mitigation measures to
mitigasi yang tepat guna meminimalkan dampak minimize negative impacts that have the potential to
negatif yang berpotensi timbul sewaktu-waktu. arise at any time.
Penerapan manajemen risiko LST di internal Perseroan The implementation of ESG risk management within
menjadi tanggung jawab Direktur Kepatuhan, the Company is the responsibility of the Compliance
walaupun begitu, pengelolaannya tetap melibatkan Director. However, the management still involves all
seluruh unit kerja yang bertindak sebagai risk taker. work units acting as risk takers. The Company ensures
Perseroan memastikan penanggung jawab fungsi that the person in charge of the risk management
manajemen risiko di tiap level telah memiliki Sertifikasi function at each level has a Risk Management
Manajemen Risiko. Certification.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 429
Page 432
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Dalam rangka mencegah terjadinya potensi risiko In order to prevent the occurrence of potential risks
yang dapat menghambat pelaksanaan strategi that could hinder the implementation of the Company’s
Perseroan, maka pengelolaan risiko di Perseroan strategy, risk management at the Company related to
terkait pelaksanaan aksi keuangan berkelanjutan the implementation of sustainable finance actions is
dilakukan melalui 3 (tiga) tahapan: carried out through 3 (three) stages:
1. Pengendalian risiko oleh unit kerja yang 1. Risk control by work units that carry out business
melaksanakan proses bisnis. processes.
2. Pengendalian risiko oleh unit kerja yang memiliki 2. Risk control by work units that have a risk
fungsi manajemen risiko dan independen dari unit management function and are independent from
kerja yang melaksanakan proses bisnis. work units that carry out business processes.
3. Pengendalian risiko oleh unit kerja yang 3. Risk control by the work unit that carries out the
melaksanakan fungsi audit internal guna internal audit function to ensure that risk control
memastikan kegiatan pengendalian risiko activities are carried out effectively.
dilaksanakan secara efektif.
Pengawasan Aktif Direksi dan Dewan Komisaris
Active Supervision of the Board of Directors and Board of Commissioners
Sebagai organ utama dalam struktur tata kelola As the main organ in the Company’s governance
Perseroan, Dewan Komisaris dan Direksi bertanggung structure, the Board of Commissioners and Board of
jawab penuh atas efektivitas penerapan manajemen Directors are fully responsible for the effectiveness
risiko Perseroan. Hal ini dikarenakan Dewan Komisaris of the Company’s risk management implementation.
dan Direksi memiliki awareness dan pemahaman yang Those two organs have good awareness and
baik mengenai manajemen risiko, termasuk rencana understanding of risk management, including
aksi keuangan berkelanjutan. sustainable financial action plans.
Pengawasan aktif Direksi untuk memastikan bahwa The Board of Directors organizes regular meeting
penerapan manajemen risiko Perseroan telah to supervise and ensure that the implementation of
berlangsung efektif umumnya dilakukan melalui the Company’s risk management has been carried
rapat-rapat, seperti rapat pembahasan kinerja usaha, out effectively. Those meetings include business
rapat cabang/dan atau cabang pembantu, rapat performance discussion meetings, branch and/or
operasional, rapat ALCO, rapat Direksi, rapat Kepala sub-branch meetings, operational meetings, ALCO
Divisi, rapat penyelesaian kredit bermasalah, rapat meetings, Board of Directors meetings, Heads of
realisasi pengembangan produk dan atau aktivitas Division meetings, loan settlement meetings, meetings
baru, dan rapat Komite Manajemen Risiko, rapat on realization of product development and/or new
Komite Kredit, serta rapat-rapat lainnya. activities, and meetings of the Risk Management
Committee, meetings of the Credit Committee, as well
as other meetings.
Sementara itu pengawasan aktif Dewan Komisaris Meanwhile, the Board of Commissioners implements an
terhadap pengelolaan risiko Perseroan diwujudkan active supervision of the Company’s risk management
dengan melakukan pengawasan terhadap kebijakan by supervising strategic policies, internal control,
strategis, pengendalian internal, menjamin kepatuhan ensuring compliance with applicable regulations,
terhadap ketentuan yang berlaku, kebijakan investment and divestment policies, performance
investasi dan divestasi, target kinerja, kebijakan targets, HR policies, implementing anti-money
SDM, pelaksanaan program anti-pencucian uang dan laundering programs and preventing the financing of
pencegahan pendanaan terorisme serta Undang- terrorism, as well as the Law on Money Laundering
Undang Tindak Pidana Pencucian Uang (UU-TPPU), Crimes (UU-TPPU), risk management policies and
kebijakan manajemen risiko serta pelaksanaan prinsip the implementation of GCG principles in each of the
GCG dalam setiap kebijakan usaha Perseroan. Company’s business policies.
430 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pada tahun 2022, Perseroan telah mencoba In 2022, the Company investigated the following risks
menguraikan risiko-risiko yang berkaitan dengan related to ESG aspects:
aspek LST, antara lain sebagai berikut:
Topik Risiko Mitigasi
Topic Risk Mitigation
Lingkungan • Risiko penyaluran kredit untuk kegiatan usaha • Perseroan melakukan due diligence secara ketat terhadap profil
yang berpotensi merusak keseimbangan risiko calon debitur sebelum menyetujui pemberian fasilitas kredit;
ekosistem lingkungan hidup. • Perseroan mendukung penerapan keuangan berkelanjutan
• Pengelolaan limbah yang tidak sesuai standar. dengan memperkuat tanggung jawab sosial Perseroan serta
• Kegiatan operasional Perseroan sehari-hari pengembangan bisnis berkelanjutan, serta melakukan penilaian
membawa dampak negatif bagi lingkungan, dan pengelolaan risiko lingkungan dan sosial atas pembiayaan
misalnya dalam hal penggunaan energi yang suatu proyek.
berlebihan.
• Risk of extending loans for business activities • The Company carry out strict due diligence on the risk profile of
Environmental that have the potential to damage the balance prospective borrowers before agreeing to grant loan facilities;
of the environmental ecosystem • The Company supports the implementation of sustainable
• Non-standard waste management finance by strengthening the Company's social responsibility
• The Company's daily operational activities have and sustainable business development, as well as conducting
a negative impact on the environment, for environmental and social risk assessment and management on
example in terms of excessive use of energy financing a project.
Sosial • Ketidakmerataan Kompetensi dan Kemampuan • Meningkatkan kegiatan sosialisasi internal bagi manajemen dan
SDM dalam hal penerapan keuangan karyawan terkait penerapan keuangan berkelanjutan di Perseroan;
berkelanjutan • Mendorong keterlibatan aktif masyarakat dalam berbagai kegiatan
• Penyaluran bantuan atau pelaksanaan Perseroan;
kegiatan CSR yang tidak tepat sasaran • Mengadakan kegiatan literasi keuangan secara berkala;
• Rusaknya citra dan reputasi Perseroan karena • Memiliki kebijakan anti-fraud.
Social ada isu negatif yang berkembang
• Inequality of HR Competence and Capabilities • Improve internal disemination activities for management and
in terms of implementing sustainable finance employees regarding the implementation of sustainable finance at
• Distribution of assistance or implementation of the Company;
CSR activities that are not on target • Encourage the active involvement of the community in various
• Damage to the Company’s image and Company activities;
reputation due to negative issues developing • Conduct financial literacy activities on a regular basis;
• Enforce an anti-fraud policy.
Tata Kelola Ketidakpatuhan Perseroan dalam merealisasikan • Memantau penerapan keuangan berkelanjutan di Perseroan;
target-target RAKB. • Melakukan evaluasi berkala (basis kuartalan) untuk mengukur
pencapaian target-target keuangan berkelanjutan Perseroan.
Governance The Company non-compliance in realizing RAKB • Monitor the implementation of sustainable finance at the Company;
targets. • Conduct periodic evaluations (quarterly basis) to measure the
achievement of the Company's sustainable finance targets.
Informasi lebih rinci mengenai proses identifikasi, More detailed information on the process of
pengukuran, pemantauan, dan pengendalian risiko identifying, measuring, monitoring and controlling
dapat dilihat dalam Laporan Tahunan Perseroan pada risks is presented in the Company’s Annual Report,
bagian Penerapan Manajemen Risiko pada masing- in Implementation of Risk Management chapter for
masing risiko. Sistem informasi risiko yang memadai each risk. The Company may produce an adequate risk
dapat dihasilkan oleh Perseroan secara akurat dan information system in an accurate and timely manner,
tepat waktu yang disajikan kepada Komisaris, Direksi, which is presented to the Commissioners, Directors
dan Komite. and Committees.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 431
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Komitmen Terhadap Anti-Korupsi dan Anti-Penyuapan
Commitment to Anti-Corruption and Anti-Bribery
Komitmen Perseroan dalam menciptakan lingkungan The Company’s commitment to creating a work
kerja yang sehat dan terbebas dari praktik fraud atau environment that is sound and free from fraud or bad
bad governance diwujudnyatakan melalui eksistensi governance practices is actualized through the Anti-
Prosedur Anti-Suap & Anti-Korupsi sesuai dengan Bribery & Anti-Corruption Procedures in accordance
syarat yang telah ditentukan. Prosedur ini tertuang with predetermined conditions. This procedure is
dalam SK/035-2/SET/BNC/VI/2021 - Prosedur Anti Suap contained in SK/035-2/SET/BNC/VI/2021 - Anti-Bribery
& Anti Korupsi yang telah ditandatangi oleh Direktur & Anti-Corruption Procedures, which was signed by the
Utama pada tanggal 04 Juni 2021. President Director on 04 June 2021.
Prosedur Anti-Suap dan Anti-Korupsi berlaku setara The Anti-Bribery and Anti-Corruption procedures apply
bagi seluruh anggota Dewan Komisaris, Direksi, dan equally to all members of the Board of Commissioners,
karyawan (baik karyawan tetap, kontrak, maupun Directors and employees (both permanent, contract
tidak tetap), serta pihak eksternal termasuk namun and non-permanent employees), as well as external
tidak terbatas pada konsultan, advisor, outsource, parties including but not limited to consultants,
vendor, atau pihak lain yang bekerja untuk atas nama advisors, outsourcers, vendors or third parties,
Perseroan. Selaras dengan itu, setiap insan Perseroan and others who work on behalf of the Company.
wajib melaporkan apabila menerima gratifikasi yang Subsequently, every Company employee is required
telah diklasifikasikan pada ketentuan Prosedur Anti- to report when receiving gratuities that have been
Suap dan Anti-Korupsi. classified under the provisions of the Anti-Bribery and
Anti-Corruption Procedures.
432 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pelibatan Pemangku Kepentingan
Stakeholder Engagement
Perseroan percaya bahwa dukungan dari para The Company believes that support from stakeholders
pemangku kepentingan berperan besar dalam plays a major role in supporting business sustainability
mendukung keberlanjutan usaha pada jangka panjang. in the long term. With that being said, the Company
Oleh karena itulah, Perseroan senantiasa berusaha always tries to establish harmonious relationships
menjalin hubungan yang harmonis dengan seluruh with all groups of stakeholders and tries to involve
kelompok pemangku kepentingan dan berusaha them in the Company’s CSR activities. The following
melibatkan mereka dalam kegiatan TJSL Perseroan. is a mapping of the main stakeholder groups who are
Berikut ini adalah pemetaan kelompok pemangku affected or have an impact on the operational activities
kepentingan utama yang terdampak maupun yang of the Company’s business:
memberikan dampak terhadap aktivitas operasional
bisnis Perseroan, antara lain:
Pemangku Kepentingan Metode Pelibatan Isu dan Pertimbangan Terkait
Stakeholders Engagement Method Related Issues and Considerations
Nasabah • Survei kepuasan nasabah. • Kenyamanan, keamanan, dan kelancaran bertransaksi.
• Komunikasi melalui media sosial, • Informasi produk dan layanan keuangan.
layanan call center. • Keamanan data nasabah.
• Komunikasi sehari-hari di kantor
pusat atau cabang.
Customers • Customer satisfaction survey • Convenience, security and smooth transaction
• Communication through social • Information on financial products and services
media, call center services • Security of customer data
• Daily communication at head office
or branches
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 433
Page 436
Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Pemangku Kepentingan Metode Pelibatan Isu dan Pertimbangan Terkait
Stakeholders Engagement Method Related Issues and Considerations
Karyawan • Townhall meeting. • Hubungan industrial yang harmonis.
• Induction untuk karyawan baru. • Keamanan dan keselamatan kerja.
• Pelatihan atau pendidikan. • Dukungan pengembangan kompetensi dan pengembangan karir.
• Kegiatan keagamaan. • Keberlangsungan usaha Perseroan.
Employees • Townhall meetings. • Harmonious industrial relations.
• Induction for new employees. • Occupational security and safety.
• Training or education. • Support for competency development and career development.
• Religious activity. • Continuity of the Company's business.
Masyarakat • Pelibatan tenaga kerja. • Mendapatkan dampak nyata yang positif dari kegiatan Perseroan.
• Kunjungan/komunikasi dengan • Mendapatkan informasi mengenai produk dan layanan keuangan
masyarakat dan pelaksanaan. yang akurat.
program CSR.
Community • Workforce engagement. • Obtain a positive real impact from the Company's activities.
• Visits/communication with the • Obtain accurate information about financial products and services.
community and implementation of
CSR programs.
Regulator • Sosialisasi peraturan. • Kepatuhan terhadap regulasi.
• Penyampaian laporan sesuai • Pelaksanaan keuangan berkelanjutan.
ketentuan regulator. • Dukungan terhadap Program Literasi, Inklusi, dan Pembangunan
• Pelaksanaan Pengawasan. Berkelanjutan.
• Pelaporan berkala.
Regulator • Dissemination of regulations. • Regulatory compliance.
• Submission of reports according to • Implementation of sustainable finance.
regulatory provisions. • Support for Literacy, Inclusion and Sustainable Development
• Supervision Implementation. Programs.
• Periodic reporting.
Investor dan Pemegang • Rapat Umum Pemegang Saham. • Kinerja ekonomi.
Saham • Laporan Keuangan Triwulanan. • Keberlangsungan usaha.
• Laporan Keuangan Tahunan. • Implementasi prinsip-prinsip GCG.
• Laporan Keberlanjutan. • Citra dan reputasi Perseroan.
• Public Expose.
Investor and • General Meeting of Shareholders. • Economic performance.
Shareholders • Quarterly Financial Report. • Business continuity.
• Annual finance report. • Implementation of GCG principles.
• Sustainability Report. • Image and reputation of the Company’s.
• Public Exposes.
Mitra bisnis • Kontrak dan perjanjian kerja. • Transparansi proses seleksi dan evaluasi pemilihan vendor atau mitra
• Seleksi dan penilaian kinerja vendor dilakukan secara objektif.
atau mitra. • Proses pengadaan barang dan jasa yang adil dan transparan.
• Pakta Integritas. • Termin pembayaran yang tepat waktu sesuai perjanjian kerja sama.
• Prosedur anti-suap dan anti-korupsi.
• Kebijakan anti-fraud.
Business Partner • Work contracts and agreements. • Transparency in the selection process and evaluation of the selection
• Selection and performance appraisal of vendors or partners is carried out objectively.
of vendors or partners. • Fair and transparent goods and services procurement process.
• Integrity pact. • Timely payment terms according to the cooperation agreement.
• Anti-bribery and anti-corruption
procedures.
• Anti-fraud policy.
Komunitas/asosiasi • Pertemuan dan diskusi dengan • Update mengenai perkembangan terkini di industri.
komunitas/asosiasi. • Memperluas jaringan atau network dalam berbisnis.
Community/associate • Meetings and discussions with • Update on the latest developments in the industry.
communities/associations. • Expand the network or network in business.
434 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
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Permasalahan, Perkembangan dan Pengaruh Penerapan Keuangan
Berkelanjutan Tahun 2022
Problem, Development and Impact of Implementing Sustainable Finance in 2022
Pada tahun pelaporan, Perseroan sudah berpartisipasi In the reporting year, the Company has participated
dalam penyaluran pinjaman dengan konsep Keuangan in loans using the Sustainable Finance concept
Berkelanjutan melalui kerja sama channeling dengan through channeling partnerships with external
pihak eksternal, antara lain dengan penyedia jasa peer parties, including peer-to-peer loan service providers.
to peer lending. Namun demikian, karena penyaluran However, as we collaborate with a third party, the loan
pinjaman tersebut bekerja sama dengan pihak distribution is quite dependent on the availability of
ketiga, maka penyaluran pinjaman tersebut cukup loans that comply with Company’s risk acceptance
bergantung dengan ketersediaan pinjaman yang criteria and requires financing from the Company’s
sesuai dengan kriteria risk acceptance Perseroan dan channeling partner, which can also be financed by
perlu pembiayaan dari partner channeling Perseroan other funders outside of Company. We are concerned
yang juga dapat dibiayai oleh pendana lainnya di luar that this has become a particular challenge for us to
Perseroan. Kondisi ini menjadi tantangan tersendiri carry out financing using the Sustainable Finance
bagi Perseroan untuk melakukan pembiayaan concept on an even larger scale.
berkonsep Keuangan Berkelanjutan dalam skala yang
lebih besar lagi.
Selain itu, Perseroan berencana untuk mengembangkan In addition, Company plans to develop Savings
produk Tabungan untuk nasabah perorangan products for individual customers where a portion
dimana sebagian dari komposisi bunga Tabungan of the Savings interest composition will be allocated
akan dialokasikan ke kegiatan yang mendukung to activities that support nature conservation and
pelestarian alam dan konservasi lingkungan. Produk environmental conservation. This product is called Neo
ini dinamakan NeoGreen dimana Perseroan akan Green, where Company will collaborate with partners
menggandeng partner untuk produk tersebut. Namun to promote the product. However, the Company faces
demikian, masih terbatasnya partner yang bergerak another challenge, namely the limited number of
di bidang pelestarian lingkungan menjadi tantangan partners engaged in environmental preservation.
tersendiri bagi Perseroan untuk mengembangkan
produk ini.
Membangun Budaya Keberlanjutan
Establishing Sustainability Culture
Perseroan memaknai keberlanjutan bisnis The Company is of the view that the business
sebagai sebuah proses yang harus dilalui dengan sustainability is a process we must go through
memanfaatkan semua potensi yang dimiliki untuk by optimizing all potential the has to maximize
memaksimalkan nilai ekonomi yang diperoleh, seraya economic value, while focusing on creating sound and
tetap berfokus pada penciptaan ekosistem kerja yang environmentally friendly work ecosystem. To actualize
sehat dan ramah lingkungan. Untuk mewujudnyatakan the Company’s commitment, the management has
komitmen Perseroan akan hal ini, manajemen telah continuously disseminated sustainable culture that
melakukan sosialisasi secara kontinu mengenai is consistent with the Company’s business scope,
budaya keberlanjutan yang relevan dengan lingkup including employees and other stakeholders.
bisnis Perseroan baik kepada karyawan maupun
kepada pemangku kepentingan lainnya.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 435
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Inisiatif lainnya yang juga dilakukan Perseroan The Company’s also made other initiatives in promoting
dalam upaya mempromosikan budaya keuangan sustainable finance, which are actualized through the
berkelanjutan diwujudkan dengan menerapkan electricity and water efficiency and reducing the use of
inisiatif penghematan energi listrik dan air, serta paper and plastic waste at the office area.
mengurangi penggunaan material kertas dan sampah
plastik di lingkungan kantor.
Pada tahun 2022, fokus penerapan pilar keuangan In 2022, the implementation of sustainable finance
berkelanjutan di internal Perseroan masih bertumpu pillar in the Company’s internal party was still
pada penguatan kapasitas internal agar setiap dependent on the reinforcement of internal capacity.
karyawan dapat lebih memahami pentingnya All employees are expected to comprehend the
melandaskan pengelolaan bisnis yang memperhatikan importance of how the business can impact the
dampaknya terhadap lingkungan dan masyarakat environment and surrounding community.
sekitar.
Perseroan menilai kegiatan internalisasi ini menjadi The Company appraises that the internalization
penting agar semua karyawan memiliki semangat activities are important, allowing the employees to
dan visi yang sama terkait penerapan keuangan share the same spirit and vision of the implementation
berkelanjutan sehingga target-target kinerja of sustainable finance. Therefore, the Company can
berkelanjutan yang sudah ditetapkan dalam RAKB achieve the sustainable performance targets stipulated
2022 dapat tercapai dengan baik. in RAKB 2022.
Kinerja Ekonomi
Economic Performance
Kinerja ekonomi menjadi salah satu topik yang Economic performance has been one of the most
mendapatkan perhatian besar dari pemegang saham attention-grabbing topics for shareholders and
dan pemangku kepentingan lainnya. Hal ini menjadi stakeholders. Optimal economic performance is
penting karena pencapaian kinerja ekonomi yang believed to support the business sustainability in the
maksimal dipercaya dapat mendukung keberlanjutan long-term. The following table presents information
usaha pada jangka panjang. Pada tabel di bawah ini on realization of target comparison and portfolio
dapat dilihat realisasi perbandingan target dan kinerja performance, financing target, or investment in
portofolio, target pembiayaan, atau investasi pada financial instruments or projects that are aligned with
instrumen keuangan atau proyek yang sejalan dengan the Sustainable Finance in 2022, namely:
penerapan Keuangan Berkelanjutan tahun 2022, yaitu:
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Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan
atau Proyek yang Sejalan dengan Penerapan Keuangan Berkelanjutan
Comparison of Target and Portfolio Performance, Financing Targets, or Investments in Financial Instruments or
Projects that are in line with the Implementation of Sustainable Finance
2022 2021 2020
Tahun Satuan
Year Unit Target Realisasi Target Realisasi Target Realisasi
Target Realization Target Realization Target Realization
Jumlah produk yang memenuhi kriteria kegiatan usaha berkelanjutan
Number of products that meet the criteria for sustainable business activities
Penghimpunan Dana (Dana Pihak Ketiga) Rp Juta - - - - - -
Fundraising (Third Party Fund) IDR Million
Jumlah - - - - - -
Total
Penyaluran Dana (Total Kredit) Rp Juta 80.000 98.927 22.000 8.000 - -
Fund Disbursement (Total Loan) IDR Million
Total Aset Produktif Kegiatan Usaha Berkelanjutan
Total Earning Assets of Sustainable Business Activities
Total Kredit/Pembiayaan Kegiatan Usaha Rp Juta 80.000 98.927 22.000 8.000 - -
Berkelanjutan IDR Million
Total Loans/Financing for Sustainable Business
Activities
Total Non- Kredit/Pembiayaan Non-Kegiatan Rp Juta 200.000 238.709 - 188.805 - -
Usaha Berkelanjutan IDR Million
Total Non-Loans/Financing for Non-Sustainable
Business Activities
Persentase total kredit untuk kegiatan usaha % 0,83% 0,97% 0,51% 0,19% - -
berkelanjutan terhadap total kredit Bank
Percentage of total loans for sustainable
business activities to total bank loans
Berikut ini adalah jenis penyaluran kredit yang The following are types of loans that are in line with
sejalan dengan prinsip keuangan berkelanjutan yang the principles of sustainable finance provided by the
diberikan Perseroan selama periode pelaporan adalah Company during the reporting period:
sebagai berikut:
Tabel Perbandingan Target dan Realisasi Pembiayaan/Investasi Ramah Lingkungan 2022
Table Comparison of Targets and Realization of Eco-Friendly Financing/Investment 2022
2022 2021 2020
Tahun Satuan
Year Unit Target Realisasi Target Realisasi Target Realisasi
Target Realization Target Realization Target Realization
Pembiayaan Bangunan Ramah Lingkungan Rp Juta - - - - - -
Eco-friendly Building Financing IDR Million
Pembiayaan Energi Terbarukan (pembangkit Rp Juta - - 2000 - - -
listrik tenaga air, tenaga sampah, dan lain-lain) IDR Million
Renewable Energy Financing (hydropower,
waste to- energy, etc.)
Pengelolaan Sumber Daya Alam Hayati dan Rp Juta 80.000 98.927 20.000 8.000 - -
Penggunaan Lahan yang Berkelanjutan IDR Million
Management of Biological Resources and
Sustainable Land Use
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 437
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Uraian lengkap mengenai pencapaian target keuangan A complete description of the achievement of financial
dan realisasi rencana kerja tahun 2022, serta analisa targets and the realization of the 2022 work plan, as
pembahasan yang lebih mendalam mengenai kinerja well as a more in-depth discussion analysis of the
keuangan Perseroan dapat dilihat pada Bab Analisa Company’s financial performance are presented in the
dan Diskusi Manajemen di dalam Laporan Tahunan Management Analysis and Discussion Chapter in the
2022, halaman 127, yang merupakan satu kesatuan 2022 Annual Report, page 127, which is an integral
dengan Laporan Keberlanjutan 2022. part of the 2022 Sustainability Report.
Kinerja Lingkungan Hidup
Environmental Performance
Biaya Lingkungan Hidup Tahun 2022
Environmental Cost in 2022
Perseroan tidak pernah menganggarkan dana The Company has never allocated special funds to
khusus untuk melaksanakan kegiatan CSR di bidang carry out CSR activities in the environmental sector,
lingkungan hidup baik untuk keperluan pengelolaan whether for waste management or other activities.
limbah ataupun kegiatan lainnya. Hal ini dikarenakan This is because the Company still rents the head
Perseroan masih menyewa area kantor pusat di office area in Treasury Building, so that all costs for
Gedung Treasury sehingga seluruh biaya penanganan handling the environment are managed directly by the
lingkungan hidup dikelola langsung oleh pihak management of the building. This fee is included in
manajemen Gedung Treasury. Biaya tersebut sudah the service charge fee paid by the Company or other
termasuk di dalam biaya service charge yang dibayarkan tenants.
Perseroan ataupun penyewa lainnya.
Penggunaan Material Ramah Lingkungan
The Use of Eco-Friendly Material
Walapun kegiatan usaha yang dijalankan Perseroan Although the Company’s business activities are
tidak beririsan langsung dengan kegiatan eksplorasi not related to direct natural exploration activities,
alam, akan tetapi posisi Perseroan sebagai bagian theCompany’s, as a Financial Services Institution, is
dari Lembaga Jasa Keuangan (LJK) di Indonesia sangat committed to complying with POJK 51/2017. We have
jelas dalam mendukung implementasi POJK 51/2017. made gradual adjustment to internal organization to
Secara bertahap, kami telah melakukan sejumlah support the environmentally friendly banking activities.
penyesuaian di internal organisasi untuk mendukung We believe that every initial step can make a significant
hadirnya aktivitas perbankan yang ramah lingkungan. change if done consistently.
Kami percaya setiap langkah kecil dapat memberikan
perubahan yang berarti apabila dikerjakan secara
konsisten.
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Untuk memperkuat kesadaran seluruh karyawan, To enhance the employees’ awareness, the Company
Perseroan melakukan campaign yang disebut carried out a campaign called Susteneo Campaign
dengan Susteneo Campaign yang berisi ajakan untuk that encourages all parties to implement eco-friendly
mempraktekkan perilaku ramah lingkungan dalam behavior in the Company’s daily activities, namely by
operasional keseharian Perseroan, diantaranya asking all employees to carry their own drinking bottle,
dengan menghimbau karyawan untuk membawa lunch box, and shopping bag to reduce the plastic
botol minum, tempat makan, dan kantong belanja waste.
masing-masing untuk mengurangi sampah plastik.
Menekan Konsumsi Kertas
Reducing Paper Consumption
Sebagai Perseroan yang digerakkan oleh tujuan dan Driven with positive objectives and impacts, the
dampak positif, Perseroan secara aktif menyuarakan Company actively expresses its commitment towards
berbagai isu sosial dan lingkungan. Hal ini dilakukan social and environmental issues. This commitment is
guna menjalankan bisnis yang berkelanjutan dan expected to run a sustainable business and provide
memberikan pelayanan perbankan yang efektif effective and efficient banking services while making
dan efisien sekaligus memberikan kontribusi positif a positive contribution to the environment. Based on
terhadap lingkungan. Berangkat dari kesadaran this awareness, the Company, as a bank with digital
penuh akan hal tersebut, maka Perseroan sebagai services, has made various efforts to run a more
bank dengan layanan digital telah melakukan sustainable business, for example by saving paper.
berbagai upaya untuk menjalankan bisnis yang lebih
bersifat berkelanjutan misalnya dengan melakukan
penghematan kertas.
Dalam kegiatan operasional perbankan sehari-hari, In daily banking operations, we carefully monitor the
kami memantau penggunaan kertas secara cermat use of paper and ensure that it does not exceed the
dan memastikan penggunaannya tidak melebihi budgeted allocation and not change process from
alokasi yang telah dianggarkan serta mengubah paper to digital (filling in customer forms, e-statements,
proses yang sebelumnya harus menggunakan kertas training materials, internal dissemination,
menjadi digital (pengisian form nasabah, e-statements, communication through e-mail, etc.). In addition,
materi training, sosialisasi internal, komunikasi melalui the Company also optimizes advanced information
email, dsb). Selain itu, Perseroan juga memanfaatkan technology in services, including Call Centers, Mobile
kemajuan teknologi informasi dalam pelayanan, antara Banking, and social media.
lain Call Center, Mobile Banking, dan media sosial.
Penerapan konsep Reduce dan Reuse juga menjadi The application Reduce and Reuse concept is also one
salah satu metode pendekatan yang kami gunakan of the approaches we use to create a work environment
untuk mendukung terciptanya lingkungan kerja yang that is environmentally friendly and free of paper
ramah lingkungan dan bebas dari sampah kertas. waste.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 439
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
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REDUCE REUSE
• Mengecek dokumen secara Pencetakan draft dokumen/
teliti sebelum dicetak sehingga naskah dilakukan di kertas bekas
tidak perlu mencetak ulang (reuse) di sisi kertas yang masih
akibat ada kesalahan dalam kosong.
penulisan; Printing of document/script on used
• Pencetakan kertas dibuat paper (reused) and on the blank side
bolak-balik; of the paper.
• Mengoptimalkan pengiriman
dokumen secara digital.
• Check documents carefully
before printing so that there is
no need to reprint them due to
errors in writing;
• Paper printing is used back and
forth;
• Optimize digital document
delivery.
Sejalan dengan inisiatif penghematan kertas, maka In line with paper-saving initiatives, as of December 31,
terhitung hingga 31 Desember 2022, sebanyak kurang 2022, as many as 20.9 million the Company customers
lebih 20,9 juta nasabah Perseroan dapat mengakses/ were able to access/download the e-statement
mengunduh fasilitas e-statement secara mandiri pada facility independently on the NeoBank application. By
aplikasi NeoBank. Dengan beralih ke e-statement yang switching to e-statements, which can now be easily
kini dapat dengan mudah diunduh pada aplikasi downloaded on the NeoBank application, the Company
NeoBank, Perseroan berhasil menghemat sekitar has managed to save around 25,600 reams of paper
25.600 rim kertas per tahunnya. per year.
Efisiensi Penggunaan Energi Listrik
Efficiency of Electrical Energy Usage
Dalam menjalankan kegiatan operasional Perseroan In carrying out its operational activities, the Company
setiap harinya, Perseroan memerlukan energi listrik requires electrical energy for electronic-based work
untuk peralatan sarana dan prasarana kerja berbasis facilities and infrastructure, such as computers,
elektronik, seperti komputer, laptop, mesin fotokopi, laptops, copiers, room temperature control machines
mesin pengatur suhu ruangan (AC), lift, dan sebagainya. (AC), elevators, and so on. As of now, the source of
Sampai saat ini, sumber energi listrik Perseroan baik the Company’s electrical energy, both at the head
di kantor pusat maupun cabang sepenuhnya dipasok office and branches, is fully supplied by the National
oleh Perusahaan Listrik Negara (PLN) yang berbahan Electricity Company (PLN). The energy sources come
baku fosil atau sumber daya alam tidak terbarukan. from fossil raw materials or non-renewable natural
resources.
Tingginya kebutuhan pemakaian energi listrik untuk The high demand for electricity consumption for daily
operasional sehari-hari mendorong kami untuk operations has encouraged us to start implementing
mulai menerapkan inisiatif kebijakan yang bertujuan policy initiatives aimed at mitigating environmental
untuk memitigasi risiko lingkungan hidup. Perseroan risks. The Company realizes that the higher the
menyadari bahwa semakin tinggi konsumsi daya listrik consumption of electric power will be directly
440 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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akan berbanding lurus dengan peningkatan emisi proportional to the increase in CO2 emissions, which
CO2 yang dapat merusak atmosfer bumi sehingga can damage the earth’s atmosphere, potentially
berpotensi mempengaruhi pemanasan global yang causing severe global warming.
parah.
Guna mengantisipasi dampak negatif dari risiko In order to anticipate the negative impact of these
lingkungan hidup tersebut, Perseroan telah environmental risks, the Company has implemented
menerapkan sejumlah inisiatif penghematan energi a number of electrical energy saving initiatives as
listrik sebagai langkah konkret untuk melindungi bumi concrete steps to protect the earth from global
dari pemanasan global. warming.
Per 31 Desember 2022, volume penggunaan listrik As of December 31, 2022, electricity usage at the
Kantor Pusat Perseroan tercatat sebesar 216.215 kWh Company Head Office was recorded at 216,215 kWh
atau setara 778 GigaJoule (GJ), turun dibandingkan or 778 GigaJoule (GJ), decreased compared to 2021 of
tahun 2021 sebesar 388.184 kWh atau 1.397,46 GJ. 388,184 kWh or 1,397.46 GJ.
Inisiatif Penghematan Listrik
Electricity Saving Initiative
• Memperbanyak panel kaca di • Increase a number of glass
gedung perkantoran sehingga panels in office buildings, making
memungkinkan untuk the sunlight as a source of light
memanfaatkan sinar matahari during the day;
sebagai sumber cahaya pada
siang hari;
• Penggunaan lampu LED yang • Use LED lamps that are more
lebih hemat energi; energy efficient;
• Mematikan lampu dan AC saat • Turn off the lights and air
jam pulang kantor atau ketika conditioning during office hours
ruangan tidak digunakan; or when the room is not in use;
• Mengoperasikan listrik dan • Operate electricity and AC in area
AC hanya pada zona karyawan where employees are working
yang sedang bekerja di luar jam outside office operating hours
operasional kantor (overtime); (overtime);
• Mencabut stop kontak atau • Unplug sockets or electronic
barang elektronik apabila items when not in use, such as
telah selesai digunakan seperti computers, laptops, cellphones
komputer, laptop, handphone and pantry equipment, and
dan peralatan pantry, dan adjust the room temperature to
mengatur suhu ruangan agar save more energy.
tidak boros energi.
Penghematan
atau manfaat
Keterangan Satuan
2022 2021 2020 yang dihasilkan
Description Unit
Energy saving or
benefits
kWh 216.215 388.184 669.597 55,6%
Penggunaan Energi Listrik
Electrical Energy Usage
GigaJoule (GJ) 778 1.397,46 2.410,55 55,6%
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 441
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Berdasarkan tabel di atas terlihat bahwa selama Based on the table above, the Company managed to
tahun 2022, Perseroan berhasil mencatatkan record an electricity usage efficiency of 55.6% in 2022
efisiensi penggunaan listrik sebesar 55,6% dari tahun compared to the previous year. The Company’s efforts
sebelumnya. Penghematan energi listrik yang berhasil to save electricity in 2022 show that electricity efficiency
dicapai Perseroan di tahun 2022 menunjukkan bahwa measures have been running effectively bankwide.
langkah-langkah efisiensi listrik telah berjalan efektif
secara bankwide.
Penggunaan BBM
Fuel Usage
Selain membutuhkan energi listrik, Perseroan juga In addition to electricity, the Company also requires
memerlukan Bahan Bakar Minyak (BBM) untuk fuel (BBM) to operate official vehicles and generators
kendaraan dinas dan mengoperasikan genset sebagai as a backup energy source in the event of a power
sumber energi cadangan apabila terjadi gangguan supply disruption. As of now, all of the Company’s
pasokan listrik. Sampai saat ini semua kendaraan operational vehicles still use diesel fuel and there are
operasional Perseroan masih menggunakan BBM no operational vehicles that use renewable energy
berjenis solar dan belum ada kendaraan operasional sources or are powered by electricity.
yang memakai sumber energi terbarukan ataupun
bertenaga listrik.
Menyadari bahwa pemakaian BBM yang berlebihan The Company realizes that excessive use of fuel
dapat meninggalkan jejak karbon di udara maka can leave carbon footprints in the air. Therefore, the
Perseroan telah melakukan pemantauan dan Company has monitored and recorded the use of BBM
pencatatan untuk memastikan penggunaan BBM yang to make it more effective. In addition, the Company
efektif. Selain itu, Perseroan juga telah menerapkan has also implemented a number of initiatives aimed at
sejumlah inisiatif yang bertujuan untuk memitigasi mitigating the risks of global warming that arise as a
risiko pemanasan global yang timbul sebagai akibat result of uncontrolled energy use.
dari pemakaian energi yang tidak terkendali.
Inisiatif Penghematan BBM
Fuel Saving Initiatives
• Melakukan perawatan berkala • Carry out periodic maintenance
terhadap seluruh kendaraan of all operational vehicles;
operasional;
• Melakukan uji pengendalian • Conduct periodic emission
emisi secara berkala; control tests;
• Memastikan setiap kendaraan • Ensure that each vehicle uses fuel
menggunakan bahan bakar according to the standards and
sesuai dengan standar dan specifications;
spesifikasinya;
• Menekan mobilitas • Suppress mobility and optimize
dan mengoptimalkan teleconferencing.
telekonferensi.
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Pada tahun 2022, penggunaan BBM solar dan bensin In 2022, the use of diesel and gasoline for operations at
untuk operasional di Kantor Pusat selama tahun the Head Office during the reporting year was recorded
pelaporan tercatat sebanyak 22.015 liter atau setara at 22,015 liters or 753 GJ, an increase compared to 2021
dengan 753 GJ, naik dibandingkan tahun 2021, yang at 18,882 liters or 645.76 GJ.
mencapai 18.882 liter atau setara dengan 645,76 GJ.
Penghematan atau manfaat
Parameter Satuan
2022 2021 2020 yang dihasilkan
Parameter Unit
Energy saving or benefits
Liter 22.015 18.882 15.067 16,59%
Pemakaian BBM
Use of Gasoline (Gasoline)
GigaJoule (GJ) 753 645,76 515,29 16,61%
Pada tabel di atas terlihat bahwa penggunaan According to the table above, the use of fuel in 2022
BBM untuk tahun 2022 mengalami peningkatan increased because operations were running normally
dikarenakan operasional sudah berjalan normal dan and more employees began working in offices and the
lebih banyak karyawan yang bekerja di kantor dan number of visits was higher than the previous year.
jumlah kunjungan lebih banyak dibandingkan dengan
tahun sebelumnya.
Hemat Menggunakan Air Bersih
Saving Clean Water
Air merupakan salah satu sumber daya alam yang Water is one of the natural resources used to sustain
dibutuhkan untuk mendukung kegiatan operasional the Company’s daily operational activities, especially
Perseroan sehari-hari terutama untuk kebutuhan for domestic office needs, such as pantry, toilets,
domestik kantor seperti keperluan pantry, toilet, prayer rooms, watering plants and others. Currently,
mushola, penyiraman tanaman dan lain-lain. Saat the Company uses water from the Regional Drinking
ini, sumber air yang digunakan Perseroan untuk Water Company (PDAM) to carry out daily office
menjalankan kegiatan perkantoran sehari-hari activities.
bersumber dari Perusahaan Daerah Air Minum (PDAM).
Di tengah tingginya kebutuhan aktivitas Perseroan Apart from the increasing need for Company activities
terhadap air, Perseroan juga menyadari bahwa for water, the Company is also aware that the availability
ketersediaan sumber air bersih di bumi yang terus of clean water sources on earth continues to decrease
menurun akibat pencemaran lingkungan dan due to environmental pollution and damage to water
kerusakan daerah tangkapan air. Kondisi ini semakin catchment areas. This condition is exacerbated by
diperburuk dengan perubahan iklim yang mulai climate change, leading to various impacts, such as
terasa dampaknya sehingga mengakibatkan banjir floods during the rainy season and drought during the
pada musim penghujan dan kekeringan pada musim dry season.
kemarau.
Oleh karena itulah, kami mengajak semua insan With this in mind, we invite all the Company employees
Perseroan untuk berpartisipasi menjaga keseimbangan to maintain the balance of the water ecosystem by
ekosistem air dengan tidak menggunakan air secara conserving water use in the office environment.
berlebihan di lingkungan kantor. Sementara itu langkah Meanwhile, the Company delegates responsibility to
antisipatif untuk mengetahui adanya kebocoran atau building managers to take anticipatory steps to detect
tidak dilakukan oleh pihak pengelola gedung, seperti leaks, check water installations regularly and take
melakukan pengecekan instalasi air secara berkala remedial action if leaks or other damage are found.
dan mengambil tindakan perbaikan jika ditemukan
adanya kebocoran atau kerusakan lainnya.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 443
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Selama tahun pelaporan 2022, volume penggunaan air During the reporting year, the volume of water use at
di Kantor Cabang Utama (KCU) tercatat sebanyak 1.600 the Company Head Office was recorded at 1.600 m3,
m3, naik dibandingkan tahun 2021 sebesar 1.392 m3. increased compared to 2021 of 1,392 m3.
Penghematan atau
Keterangan Satuan
2022 2021 2020 manfaat yang dihasilkan
Description Unit
Energy saving or benefits
Volume Air dari PDAM m3 1.600 1.392 4.982 0%
Keterangan: Tabel volume air PDAM di atas menggunakan contoh di KCU, sedangkan pada kantor pusat penggunaan volume air tidak dapat
dilakukan pencatatan secara khusus dikarenakan pengelolaan air dilakukan secara sentralisasi oleh Gedung Treasury.
Note: The PDAM water volume table above uses the sample at KCU, while the use of water volume at the head office cannot be specifically recorded
because water management is carried out centrally by the Treasury Building.
Dengan melakukan inisiatif penghematan air, By conserving water, the Company not only helps save
Perseroan tidak hanya membantu menyelamatkan the Earth from a crisis of clean water sources, but
Bumi dari krisis sumber air bersih, akan tetapi juga also reduces the cost of water bills, thus saving more
turut menekan biaya tagihan air sehingga Perseroan budget.
dapat melakukan penghematan anggaran.
Upaya Pengurangan Emisi Energi
Reducing Energy Emission
Sebagaimana sudah diulas pada bagian sebelumnya, As reviewed in the previous section, the Company
Perseroan membutuhkan energi listrik dan BBM requires electricity and fuel to support daily banking
untuk mendukung aktivitas perbankan sehari- activities. To control the level of energy consumption in
hari. Agar tingkat pemakaian energi di lingkungan the office every year, the Company has calculated the
kantor senantiasa terkendali setiap tahunnya, maka electricity consumption intensity (IKE) manually using
Perseroan telah melakukan perhitungan Intensitas the following formula:
Konsumsi Energi (IKE) listrik secara manual dengan
menggunakan rumus sebagai berikut:
IKE = Pemakaian energi listrik (KWh) IKE = Electricity Consumption (KWh)
Luas bangunan ber-AC Air-conditioned building area
Dalam laporan ini, data IKE merujuk pada Kantor Pusat In this report, IKE refers to the Company Head Office.
Perseroan. Berdasarkan rumus tersebut diperoleh IKE Based on the formula, the result of IKE in 2022 and
tahun 2022 dan 2021 sebagai berikut: 2021 is as follows:
Tabel Intensitas Konsumsi Energi Kantor Pusat Perseroan
Table of Energy Consumption Intensity of the Company Head Office
Penggunaan Listrik Luas Ruangan Rasio Intensitas Energi (kWh/m2/tahun)
Tahun Kategori
Electricity Usage Digunakan Energy Intensity Ratio
Year Category
(kWH) Area Covered (kWh/m2/year)
2022 216.215 2.494 m2 86,69 (Ber-AC/Air-conditioned) Cukup Efisien
Fairly Efficient
2021 388.184 2.494 m2 155,64 (Ber-AC/Air-conditioned) Efisien
Efficient
2020 669.597 2.932 m2 228,37 (Ber-AC/Air-conditioned) Boros
Wasteful
444 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Kriteria penggunaan energi di gedung perkantoran The following table presents criteria of energy usage in
berdasarkan konsumsi energi spesifik, yaitu sebagai office buildings based on specific energy consumption:
berikut:
Ber-AC Tanpa AC
Air-conditioned Without AC
Kriteria
Criteria
kWh/m2/bulan kWh/m2/tahun* kWh/m2/bulan kWh/m2/tahun*
kWh/m2/month kWh/m2/year* kWh/m2/month kWh/m2/year*
Sangat Efisien <8,5 <102 <3,4 <40,8
Very Efficient
Efisien 8,5-14 102-168 3,4-5,6 40,8-67,2
Efficient
Cukup Efisien 14-18,5 168-222 5,6-7,4 67,2-88,8
Fairly Efficient
Boros >18,5 >222 >7,4 88,8
Wasteful
Diadopsi dari Peraturan Menteri Energi dan Sumber Daya Mineral Republik Indonesia Nomor: 13 Tahun 2012 Tentang Penghematan Pemakaian
Tenaga Listrik
*konversi per tahun
Adopted from Regulation of the Minister of Energy and Mineral Resources of the Republic of Indonesia Number: 13 of 2012 concerning the Saving
Electricity Usage
*conversion per year
Dengan merujuk pada tabel kriteria di atas, maka Based on the table above, the electrical energy usage at
penggunaan energi listrik di Kantor Pusat Perseroan the Company in 2022 was classified as “Very Efficient,”
pada tahun 2022 termasuk kategori “Cukup Efisien”, It is an improvement compared to the previous year
naik dibandingkan tahun sebelumnya dengan kategori with “Efficient” rating.
“Efisien”.
Pengelolaan Limbah dan Sampah
Waste and Garbage Management
Dalam menjalankan operasional perbankan setiap In carrying out daily operational activities, the
hari, Perseroan menghasilkan limbah padat berupa Company produces solid waste in the form of waste
sampah yang dihasilkan dari aktivitas perkantoran dan generated from office activities and liquid waste from
limbah cair dari air buangan perkantoran. office waste water.
Limbah padat yang dimaksud, antara lain berupa The solid waste includes used electronic equipment,
sampah alat elektronik bekas, lampu bekas, aki bekas, used lamps, used batteries, used furniture and so
furnitur bekas dan sebagainya. Sedangkan limbah on. Meanwhile, liquid waste includes used oil from
cair antara lain berupa oli bekas dari kendaraan operational vehicles and generators, waste water from
operasional dan genset, air limbah dari toilet/pantry/ toilets/pantry/praying room, and others.
mushola, dan lain-lain.
Pengelolaan semua limbah yang dihasilkan dari The management of all waste generated from the
operasional Perseroan dilakukan oleh pihak pengelola Company operations is carried out by the management
Gedung Treasury. of the Treasury building.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 445
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Kilas Laporan Profil
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Performance Management Company
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Aspek Sosial
Social Aspect
Komitmen Perseroan untuk Memberikan Layanan yang Setara kepada Nasabah
The Company Commitment to Providing Equal Services to Customers
Sebagai bank swasta terbuka yang mengelola banyak As a private limited bank that manages many customer
akun nasabah, Perseroan menjaga komitmen tingginya accounts, the Company maintains a high commitment
untuk selalu memberikan pelayanan prima kepada to always providing excellent service to all customers
seluruh nasabah tanpa terkecuali dan menindaklanjuti without exception and following up on customer
keluhan nasabah secara adil tanpa diskriminasi. complaints fairly without discrimination.
Dalam memberikan layanan kepada nasabah, In providing services to customers, the Company has
Perseroan memiliki aturan dan standar pelayanan the best service rules and standards that must be
terbaik yang wajib dijalankan oleh semua karyawan implemented by all Company employees both at the
Perseroan baik yang ditempatkan di kantor pusat head office and branches. Therefore, the Company can
maupun cabang-cabang agar tingkat kepercayaan dan maintain the level of customer trast and satisfaction.
kepuasan nasabah dapat terus meningkat.
Khusus bagi para frontliners yang menjadi representatif The Company provides special training on products
Perseroan di hadapan nasabah, kami memberikan and/or services and facilitates training on the customer
pelatihan khusus mengenai produk dan/atau layanan excellence topic. Through the training, the Company
yang dimiliki Perseroan, serta memfasilitasi pelatihan hopes that each employee has sufficient competence
dengan topik customer excellence. Upaya ini dilakukan agar to explain banking products owned by the Company in
setiap karyawan memiliki kompetensi yang memadai a transparent manner to prevent misinformation that
untuk menjelaskan produk perbankan yang dimiliki has the potential to harm customers or the Company
Perseroan secara transparan untuk mencegah terjadinya in the future.
asimetris informasi yang berpotensi dapat merugikan
nasabah ataupun Perseroan di kemudian hari.
Keberadaan nasabah loyal merupakan aset strategis The loyal customers are a strategic asset that must be
yang harus dipertahankan karena mampu memberikan maintained because they are able to provide long-term
nilai tambah jangka panjang bagi Perseroan. Seiring added value for the Company. Along with the ongoing
dengan berjalannya transformasi digital di internal digital transformation within the organization over the
organisasi selama beberapa tahun terakhir, basis past few years, the Company’s customer base has also
nasabah Perseroan pun turut menunjukkan tren yang shown an increasing trend every year.
terus meningkat setiap tahun.
Sebagai bank dengan layanan digital, tentunya kami juga As a bank with digital services, we also realize the
mewujudkan pemberian layanan yang setara dengan provision of equal services by continuously improving
terus berusaha meningkatkan kualitas produk dan layanan the quality of technology-based products and services
berbasis teknologi yang dapat menjangkau nasabah secara that can reach a wide range of customers, enabling
luas sehingga memungkinkan mereka untuk bertransaksi them to transact anywhere more easily, quickly, safely
di manapun dengan lebih mudah, cepat, aman, dan and pleasantly through neobank online platform. The
menyenangkan, yaitu melalui online platform neobank yang platform can be downloaded on Playstore and Apple
dapat diunduh di Playstore maupun Apple Store. Store.
Keberadaan nasabah loyal merupakan aset strategis As a strategic asset, the Company must maintain the
bagi Perseroan yang harus dipertahankan karena loyal customers as they are believed to provide long-
dipercaya mampu memberikan nilai tambah jangka term added value.
panjang.
446 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Perseroan HADIR BAGI KARYAWAN
The Company FOR EMPLOYEE
Komitmen Terhadap Kesetaraan Gender dan Kesempatan Kerja
Commitment towards Gender and Work Opportunity Equality
Sesuai dengan pilar SDGs ke-5, Perseroan According to the 5th pillar of SDGs, the Company
berkomitmen untuk mencapai kesetaraan gender is committed to achieving gender equality and
dan memberdayakan kaum perempuan. Kami terus empowering women. We strive to create an inclusive
berupaya menciptakan lingkungan bekerja yang work environment that respects diversity by upholding
inklusif dan menghargai keberagaman dengan the principles of equality and fairness for all employees.
menjunjung tinggi prinsip kesetaraan dan keadilan
bagi semua karyawan.
Komitmen Perseroan terhadap prinsip keberagaman The Company’s commitment to the principle of diversity
sudah diterapkan sejak proses seleksi karyawan, has been implemented since the employee recruitment
dimana kebijakan penentuan penerimaan ataupun process. Throughout the process, the Company
penolakan terhadap para kandidat dilakukan secara accepts and rejects the prospective candidates fairly
adil dan objektif berdasarkan hasil skor penilaian and objectively based on the results of the assessment
dari masing-masing kandidat dan bukan karena scores of each candidate. In selection process, the
keberpihakan terhadap kelompok atau etnis tertentu. Company does not side to certain groups or ethnicities.
Di internal, prinsip serupa juga kami terapkan kepada We also apply the same principle to all employees.
semua karyawan. Pada penerapannya, Perseroan In practice, the Company opens equal opportunities
membuka peluang yang sama kepada karyawan for male and female employees to be involved in the
laki-laki maupun perempuan untuk terlibat dalam development of the Company’s strategic projects and
pengembangan proyek-proyek strategis Perseroan supports all employees to compete fairly in filling
dan mendukung semua karyawan untuk berkompetisi vacant positions at the top management level through
sehat dalam mengisi posisi vacant di level manajemen planned career development programs. In addition,
puncak melalui program pengembangan karier yang the Company has never differentiated the ratio of base
terencana. Sebagai tambahan, Perseroan juga tidak salary and remuneration based on gender.
pernah membedakan rasio gaji pokok dan remunerasi
berdasarkan gender.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 447
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Per 31 Desember 2022, Perseroan mengelola sebanyak As of December 31, 2022, the Company managed
1.016 (seribu enam belas) karyawan yang berasal dari 1,016 employees who came from various backgrounds,
berbagai latar belakang keberagaman mulai dari including educational level, social group, age, work
tingkat pendidikan, golongan, usia, pengalaman kerja, experience, gender, race, ethnicity and religion.
jenis kelamin, hingga ras, suku, dan agama.
Kesadaran penuh seluruh insan karyawan dalam The awareness of all employees in upholding the
menjunjung tinggi prinsip inklusivitas di internal principle of inclusiveness within the Company is
Perseroan tercermin dari nihilnya laporan pengaduan reflected in the zero reports of complaints regarding
mengenai tindakan diskriminasi ataupun pelecehan acts of discrimination or harassment experienced by
yang dialami karyawan perempuan ataupun laki-laki di female or male employees in 2022.
tahun 2022.
Tidak Mempekerjakan Tenaga Kerja Anak dan Menentang Tenaga Kerja Paksa
Commitment to Eliminating Child and Forced Labor
Perseroan senantiasa menerapkan praktik terbaik The Company always implements best practices in
dalam mengelola SDM-nya dengan berpedoman managing its HR based on article 77 of Law no. 13 of 2003
pada pasal 77 Undang-Undang No. 13 tahun 2003 concerning Manpower juncto Government Regulation
tentang Ketenagakerjaan juncto Peraturan Pemerintah in Lieu of Law No. 2 of 2022 concerning Job Creation.
Pengganti Undang-Undang No. 2 Tahun 2022 tentang The Company’s compliance with these regulations is
Cipta Kerja. Kepatuhan Perseroan terhadap regulasi evidenced by the existence of clear internal policies,
tersebut dibuktikan dengan adanya kebijakan internal namely Chapter 5 Article 14 of Company Regulations
yang secara jelas yaitu Pada Peraturan Perusahaan governing Employee Working Days and Hours and
Bab 5 Pasal 14 yang mengatur Hari dan Jam Kerja Employee Recruitment and Selection Policies Chapter
Karyawan dan Pada Kebijakan Rekrutmen dan Seleksi II Point A No. 3 concerning the General Requirements
Karyawan Bab II Poin A No 3 tentang Syarat Umum for Prospective Employees.
Calon Karyawan.
Dalam menjalankan operasional perusahaan, In carrying out company operations, The Company
Perseroan menetapkan batas usia karyawan adalah 18 regulates that all employees must be at least 18 years
(delapan belas) tahun dan waktu kerja yang disepakati old to work at the Company and the agreed working
adalah 8 (delapan) jam dalam sehari atau 40 (empat time is 8 hours a day or 40 hours a week for a period of
puluh) jam dalam seminggu untuk periode 5 (lima) 5 working days in 1 week. However, the employees with
hari kerja dalam 1 (satu) minggu. Namun, apabila pada certain positions who work beyond the working hours
praktiknya ditemukan adanya karyawan dengan level stated in the Company Regulations will receive fair and
jabatan tertentu bekerja melebihi waktu kerja yang appropriate compensation or overtime pay.
tercantum dalam Peraturan Perusahaan, maka yang
bersangkutan akan mendapatkan kompensasi atau
upah lembur yang adil dan sesuai.
Sesuai dengan komitmen Perseroan untuk menaati In accordance with the Company’s commitment
semua regulasi ketenagakerjaan, termasuk to complying with all labor regulations, including
menghapus kerja paksa dan pekerja anak, maka pada eliminating forced labor and child labor, in the
tahun pelaporan, tidak terdapat insiden kerja paksa reporting year, there were no incidents of forced labor
maupun pekerja anak di Perseroan. or child labor at the Company.
448 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Pemberian Remunerasi yang Kompetitif, Adil, dan Setara
Competitive, Fair, and Equal Remuneration
Mengingat peran strategis karyawan dalam As employees have strategic roles in supporting the
mendukung kelangsungan usaha Perseroan pada continuity of the Company’s business in the long
jangka panjang, maka Perseroan memberikan imbalan term, the Company provides fair compensation or
kerja atau remunerasi yang adil tanpa diskriminasi remuneration without discrimination to all employees
kepada semua karyawan dengan berpedoman based on applicable regulations, including Government
pada regulasi yang berlaku, di antaranya Peraturan Regulation in Lieu of Law No. 2 of 2022 concerning
Pemerintah Pengganti Undang-Undang No. 2 Tahun the Omnibus Law and Government Regulation No. 36
2022 tentang Cipta Kerja dan Peraturan Pemerintah of 2021 concerning Wages Policy.
No. 36 tahun 2021 tentang Kebijakan Pengupahan.
Perseroan memberikan komponen remunerasi yang The Company provides a fair and equal remuneration
adil dan setara kepada karyawan sesuai dengan component to employees according to their level of
tingkat jabatan, lama bekerja, serta memperhatikan position, length of service, and takes into account the
hasil penilaian kinerja dari masing-masing karyawan. performance appraisal results of each employee. The
Perseroan memastikan besaran remunerasi yang Company ensures that the amount of remuneration
diterima karyawan entry level atau karyawan dengan received by entry-level employees or employees
jabatan terendah baik di kantor pusat maupun di at the lowest positions both at the head office and
cabang-cabang sudah memenuhi ketentuan Upah at branches, complies with the Regional Minimum
Minimum Regional (UMR) yang berlaku di wilayah Wage (UMR) provisions that apply in their respective
operasi masing-masing. operating areas.
Tidak hanya menjamin kesejahteraan karyawan tetap, Not only guaranteeing the welfare of permanent
Perseroan juga berkomitmen untuk melindungi hak employees, the Company is also committed to
karyawan kontrak sebagaimana tertuang dalam protecting the rights of contract employees as
Peraturan Perusahaan. Komitmen Perseroan terhadap stated in the Company Regulations. The Company’s
pemenuhan ketentuan UMR karyawan tetap dan commitment to fulfilling the UMR provisions for
kontrak dapat dilihat pada tabel di bawah ini: permanent and contract employees is presented in the
table below:
Perbandingan Gaji Karyawan dengan Golongan Terendah terhadap UMR
Comparison of Salaries of Employees with the Lowest Group against UMR
Karyawan Golongan Terendah
Lowest Employee
Wilayah Operasional
UMR/UMK2022
Operational Area
Karyawan
Employee
Kantor Pusat dan Kantor Cabang - DKI Jakarta Rp4.641.854 100%
Head Office and Branch Office – DKI Jakarta
Cabang Bandung Rp3.774.861 109%
Bandung Branch Office
Cabang Makassar Rp3.294.962 109%
Makassar Branch Office
Cabang Malang Rp2.994.143 108%
Malang Branch Office
Cabang Medan Rp3.370.645 109%
Medan Branch Office
Cabang Palembang Rp3.270.930 176%
Palembang Branch Office
Cabang Semarang Rp2.835.021 137%
Semarang Branch Office
Cabang Surabaya Rp4.375.479 106%
Surabaya Branch Office
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 449
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Mewujudkan Lingkungan Kerja yang Aman dan Nyaman
Actualizing Safe and Comfortable Work Environment
Perseroan menempatkan seluruh karyawan sebagai The Company appreciates all employees as valuable
aset berharga yang memiliki nilai tinggi dalam assets to support the progress of the Company.
mendukung kemajuan Perseroan. Oleh karena itu Therefore, as a form of responsibility to employees,
sebagai bentuk tanggung jawab kepada karyawan, the Company makes every effort to provide a safe and
Perseroan berupaya semaksimal mungkin untuk healthy work environment for all employees so that
menghadirkan lingkungan kerja yang aman dan sehat the zero accident target can be achieved and prevent
bagi semua karyawan agar target kecelakaan kerja Occupational Diseases (PAK).
nihil (zero accident) dapat tercapai dan mencegah
terjadinya Penyakit Akibat Kerja (PAK).
Komitmen Perseroan untuk memberikan jaminan Company commitment to providing guaranteed
perlindungan kepada karyawan dalam bekerja tertera protection for employees at work is stated in the
dalam Kebijakan Kesehatan dan Keselamatan Kerja (K3) Company Occupational Health and Safety Policy (OHS),
Perseroan yang penyusunannya telah mengindahkan which complies with the Regulation of the Minister of
ketentuan Peraturan Menteri Kesehatan Republik Health of the Republic of Indonesia Number 48 of 2016
Indonesia Nomor 48 Tahun 2016 tentang Standar concerning the Office Occupational Safety and Health
Keselamatan dan Kesehatan Kerja Perkantoran. Standards.
Kami percaya dengan terwujudnya lingkungan kerja We believe that creating a safe and healthy work
yang aman dan sehat akan mendorong karyawan environment will encourage employees to work
untuk bekerja lebih produktif, efisien, dan efektif more productively, efficiently and effectively without
tanpa ada rasa khawatir terjadi bahaya yang dapat worrying about hazards that could affect their safety
memengaruhi keselamatan dan kesehatannya. and health.
Implementasi K3 Tahun 2022 Implementation of OHS in 2022
Agar penerapan K3 berjalan efektif, Perseroan juga To implement the OHS principles effectively, the
telah menyediakan berbagai sarana dan prasarana Company has also provided various complete OHS
pendukung K3 yang lengkap, seperti Alat Pemadam supporting facilities and infrastructure, such as Light
Kebakaran Ringan (APAR), detektor asap, pompa diesel, Fire Extinguishers (APAR), smoke detectors, diesel
kotak Pertolongan Pertama pada Kecelakaan (P3K), pumps, First Aid kits for Accidents (P3K), emergency
tangga darurat dan safety tools lainnya. Penyediaan ladders and other safety tools. The provision of these
perangkat tersebut berpedoman pada standar devices based on the standards set by the government
yang ditetapkan oleh pemerintah melalui Peraturan through Minister of Public Works Regulation No. 26/
Menteri Pekerjaan Umum No. 26/PRT/M/2008 tentang PRT/M/2008 concerning the Technical Requirements
Persyaratan Teknis Sistem Proteksi Kebakaran pada for Fire Protection Systems in Buildings and the
Bangunan Gedung dan Lingkungan. Environment.
Selain menyediakan berbagai fasilitas tersebut, In addition to providing these various facilities, the
Perseroan juga secara berkala melakukan pengecekan Company also periodically checks its functions and
fungsinya dan melakukan sosialisasi tentang K3 conducts dissemination on OSH to all the Company
kepada segenap insan Perseroan. Dalam rangka personnel. To increase OHS awareness within the
meningkatkan kesadaran K3 di internal organisasi, internal organization, the Company consistently
Perseroan secara konsisten mempromosikan budaya promotes OHS culture to employees and partners,
K3 kepada karyawan dan juga para mitra agar semua so that all parties take an active role in maintaining
pihak turut berperan aktif dalam menjaga keamanan security and safety in the work environment.
dan keselamatan bersama di lingkungan kerja.
Saat ini, beberapa karyawan yang menjadi perwakilan Currently, several the Company’s employees
Perseroan tergabung dalam Tim Emergency Response participate in the Emergency Response Team that
bekerja sama dengan pengelola gedung. Dalam gugus collaborates with the building manager. In the team,
tugas tersebut, terdapat perwakilan yang bertugas some of employees share different responsibilities as
sebagai floor warden dan first aider. floor warden and first aider.
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Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Pada tahun 2022, Perseroan telah mengadakan In 2022, the Company held 3 (three) OHS dissemination
sosialisasi K3 sebanyak 3 (tiga) kali kepada karyawan. to employees. In addition, we also took part in a
Di samping itu, kami juga ikut serta dalam simulasi building safety emergency response simulation that
tanggap darurat K3 gedung yang diselenggarakan was held on March 31, 2022 and December 22, 2022.
pada tanggal 31 Maret 2022 dan 22 Desember 2022.
Kebijakan dan Program Terkait Kesehatan Health Policy and Program
Selain memberikan imbal jasa berupa remunerasi In addition to providing compensation in the form
uang tunai, Perseroan juga menaruh perhatian besar of cash remuneration, the Company also pays great
terhadap kesehatan fisik seluruh karyawan dengan attention to the physical health of all employees by
memberikan berbagai fasilitas yang bertujuan untuk providing various facilities aimed at supporting the
mendukung kualitas hidup dan kesehatan para quality of life and health of employees, including:
karyawan, di antaranya:
1. Asuransi Kesehatan adalah jenis pertanggungan 1. Health Insurance is a type of insurance coverage
asuransi yang diberikan oleh Perseroan untuk provided by the Company to cover medical, surgical
membayar biaya medis, bedah, ataupun terkait or medical expenses of employees.
biaya perawatan kesehatan kepada karyawan.
2. BPJS Ketenagakerjaan terdiri dari Jaminan 2. BPJS Ketenagakerjaan consists of Work Accident
Kecelakaan Kerja, Jaminan Kematian, Jaminan Hari Security, Death Security, Old Age Security, Pension
Tua, dan Jaminan Pensiun. Security.
Upaya dan kesungguhan seluruh insan Perseroan The hard work and dedication of all Company personnel
untuk mewujudkan lingkungan kerja yang sehat dan to create a healthy and safe work environment has
aman membawa hasil dengan tidak adanya kecelakaan resulted in zero work accidents and occupational
kerja dan penyakit akibat kerja selama tahun 2022. diseases during 2022. At the same occassion, this
Pencapaian ini sekaligus mempertegas kesuksesan achievement confirms the Company’s success in
Perseroan dalam melanjutkan keberhasilan tahun- continuing the successes of previous years.
tahun sebelumnya.
Meningkatkan Kualitas Karyawan Melalui Program Pelatihan
dan Pengembangan Kompetensi Yang Berkesinambungan
Improving Employee Quality through Sustainable Competence Training and Development Program
Pada tahun 2022, Perseroan telah menyelenggarakan In 2022, the Company held 560 (five hundred and sixty)
560 (lima ratus enam puluh) kali kegiatan competency development activities attended by 12,433
pengembangan kompetensi yang diikuti oleh participants with a total of 37,030 hours of training in
12.433 (dua belas ribu empat ratus tiga puluh tiga) a year. The average training hours for each worker was
orang peserta dengan total jam pelatihan mencapai 36.44 hours/employee in 2022, an increase of 68.5%
37.030 (tiga puluh tujuh ribu tiga puluh) jam dalam compared to the average training hours in 2021 of
setahun. Adapun rerata jam pelatihan setiap pekerja 24.97 hours/employee.
adalah 36,44 jam/karyawan pada 2022, naik 68,5%
dibandingkan dengan rerata pelatihan tahun 2021
yang sebanyak 24,97 jam/karyawan.
Berikut ini adalah uraian lengkap rerata jam pelatihan The following is a more detailed description of the
karyawan per jenis kelamin dan kategori jabatan, yaitu average employee training hours based on gender and
sebagai berikut: position category:
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Jumlah Peserta Pelatihan Total Jam Pelatihan Rata-rata Jam Pelatihan Setiap Pekerja
Uraian Total Training Participant Total Training Hours Average Training Hours for Each Worker
Description
2022 2021 2020 2022 2021 2020 2022 2021 2020
Keseluruhan 1.016 641 552 37.030 16.006 1.504 36,44 24,97 2,72
Overall
Berdasarkan Jenis Kelamin
Based on Gender
Laki-Laki 514 341 284 19.360 8.901 818 37,66 26,10 2,88
Male
Perempuan 502 300 268 17.670 7.105 686 35,19 23,68 2,56
Female
Berdasarkan Level Jabatan
Based on Position
Manajemen 4 4 2 236,5 266 10 59,12 66,50 5,00
Management
General 38 32 32 2.962,5 984 79 77,96 30,75 2,46
Manager
Manager 53 72 76 4.916,5 2.281 116 92,76 30,01 1,52
Supervisor 81 99 135 3.402,5 5.632 321 42,00 41,71 2,37
Staff 840 433 307 2.5512 6.843 978 30,37 22,28 3,18
Komitmen Perseroan dalam meningkatkan kualitas The Company’s commitment to improving the quality
dan kapablitas seluruh karyawannya tercermin and capabilities of all its employees is reflected in the
dari meningkatnya realisasi anggaran pelaksanaan increase in HR competency development program
program pengembangan kompetensi SDM tahun 2022 budget in 2022 at IDR3,937,542,174, an increase of
yang mencapai Rp3.937.542.174 (tiga miliar sembilan IDR2,201,522,123 compared to the previous year,
ratus tiga puluh tujuh juta lima ratus empat puluh dua which amounted to IDR1,736,020,051. This increase
ribu seratus tujuh puluh empat rupiah), mengalami was mainly due to the increase in number of training
peningkatan Rp2.201.522.123 (dua miliar dua ratus activities conducted in 2022 compared to 2021. In
satu juta lima ratus dua puluh dua ribu seratus dua 2022, the Company carried out 560 (five hundred and
puluh tiga rupiah) jika dibandingkan dengan tahun sixty) training activities.
sebelumnya yang sebesar Rp1.736.020.051 (satu miliar
tujuh ratus tiga puluh enam juta dua puluh ribu lima
puluh satu rupiah) Peningkatan ini lebih disebabkan
oleh jumlah kegiatan pelatihan yang dilakukan pada
tahun 2022 lebih banyak dibandingkan tahun 2021.
Jumlah kegiatan pelatihan pada tahun 2022 ada 560
(lima ratus enam puluh) kegiatan training.
Informasi mengenai kegiatan pelatihan dan Information on employee competency training and
pengembangan kompetensi karyawan selama tahun development activities in 2022 has been disclosed in
2022 sudah diungkapkan Bab Sumber Daya Manusia, the Human Resources Chapter on page 97.
halaman 97.
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Mengelola Turnover Karyawan
Employee Turnover Management
Perseroan sangat menyadari bahwa pengelolaan The Company is very aware that employee turnover may
turnover karyawan kerap menjadi tantangan be one of the biggest challenges in HR management. If
terbesar dalam konteks pengelolaan SDM karena not properly mitigated, it will certainly disrupt Company
apabila tidak dimitigasi dengan baik tentu akan operational activities and hinder the actualization of
mengganggu kegiatan operasional Perseroan dan the Company’s business development plans in the
menghambat aktualisasi rencana pengembangan long term. Henceforth, the Company has implemented
usaha Perseroan pada jangka panjang. Berangkat an employee retention strategy to minimize turnover
dari kesadaran penuh akan hal ini, Perseroan rates and increase employee comfort while working at
telah menerapkan strategi retensi karyawan guna the company.
meminimalisir tingkat turnover dan meningkatkan rasa
nyaman karyawan selama bekerja di perusahaan.
Upaya Perseroan dalam menjaga talenta-talenta The Company has made various attempts to maintain
terbaik yang dimiliki diwujudkan melalui penerapan the best talents through the implementation of several
sejumlah inisiatif strategis pengelolaan SDM yang strategic HR management initiatives that have been
sudah disesuaikan dengan kebutuhan karyawan agar adapted to the needs of employees. With that being
mereka memiliki loyalitas tinggi terhadap Perseroan said, the Company can maintain employees’ loyalty,
sehingga diharapkan tingkat turnover karyawan setiap and it is expected that the annual employee turnover
tahunnya tetap terkendali di level yang wajar. rate will remain under control at a reasonable level.
Per 31 Desember 2022, tingkat perputaran karyawan As of December 31, 2022, the Company employee
Perseroan tercatat sebesar 30,51%, mengalami turnover rate was recorded at 30.51%, a decrease
penurunan jika dibandingkan dengan tahun 2021 compared to 2021 at 43.06%. The turnover rate is
yang mencapai 43,06%. Dimana adanya karyawan greatly affected by how many employees get out/get
yang masuk dan keluar/meninggalkan Perseroan in to the Company. The following is the formula to
dengan berbagai alasan sangat memengaruhi calculate the turnover rate:
tingkat pergantian karyawan. Adapun rumus untuk
menghitung tingkat turnover adalah sebagai berikut:
Jumlah Karyawan Keluar
Number of Employees Exiting
Tingkat Turnover Karyawan =
Employee Turnover Rate
{(Jumlah Karyawan Awal Tahun + Jumlah
Karyawan Akhir Tahun) x 1/2}
{(Number of Employees at Beginning of Year +
Number of Employees at End of Year) x 1/2}
Perseroan mengartikan turnover karyawan sebagai The Company defines employee turnover as an
kecenderungan atau intensi individu untuk individual’s tendency or intention to leave the
meninggalkan organisasi dengan berbagai alasan, di organization for various reasons, including the desire
antaranya keinginan untuk mendapatkan pekerjaan to get a better job. Thus, employees who leave due to
yang lebih baik. Dengan demikian, karyawan yang retirement or death are not counted as a factor of high
keluar karena pensiun atau meninggal tidak dihitung or low turnover rates.
sebagai faktor tinggi atau rendahnya tingkat turnover.
Sesuai dengan rumus di atas, tingkat turnover In accordance with the formula above, the Company’s
karyawan Perseroan selama tahun 2022 dan 2021 employee turnover rate during 2022 and 2021 is as
adalah sebagai berikut: follows:
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Penyebab
2022 2021
Reason/Causes
Pensiun 5 6
Retired
Meninggal 0 2
Passed Away
Mengundurkan diri 172 128
Resign
Diberhentikan 133 140
Terminated
Jumlah Karyawan yang keluar 310 276
Total Employee Leaving
Jumlah Karyawan awal tahun 650 552
Total Employee in the beginning of year
Jumlah Karyawan akhir tahun 1.016 641
Total Employee in the end of year
(Jumlah karyawan awal tahun + akhir tahun) x ½ 833 597
Total of Employee in the Beginning of Year + Total of Employee in the End of Year x ó
Tingkat turnover 0,37 0,46
Turnover rate
Penilaian Kinerja Karyawan
Employee Performance Appraisal
Setiap tahun, Perseroan melakukan penilaian terhadap The Company evaluates employee performance 2
kinerja karyawan sebanyak 2 (dua) kali, yaitu penilaian (two) times a year through the mid-year and year-
kinerja tengah tahun dan akhir tahun. Kebijakan ini end performance appraisals. This policy is regulated
diatur dalam Surat Edaran Direksi No. SK/102A-2/ in the Board of Directors Circular No. SK/102A-2/SET/
SET/BNC/XII/2021 tentang Prosedur Penilaian Kinerja BNC/XII/2021 concerning the Employee Performance
Karyawan. Evaluation Procedures.
Dalam menyusun indikator penilaian, Perseroan In compiling the assessment indicators, the Company
tidak membedakan karyawan berdasarkan jenis does not differentiate employees based on gender
kelamin ataupun aspek lainnya yang tidak relevan, or other irrelevant aspects, but objectively evaluates
melainkan secara objektif mengevaluasi kompetensi the competence and potential of each employee.
dan potensi tiap-tiap karyawan. Hasil penilaian kinerja The results of the performance appraisal will be
tersebut nantinya akan digunakan sebagai salah satu used as one of the considerations for management
pertimbangan bagi manajemen untuk menentukan to determine the training programs and competency
program pelatihan dan pengembangan kompetensi development required by employees. On the other
yang diperlukan oleh karyawan. Di sisi lain, penilaian hand, employee performance appraisal also aims to
kinerja karyawan juga bertujuan untuk menciptakan create succession and promote the employees to the
suplai suksesi yang kuat dan mempromosikan prospective positions internally.
karyawan secara internal.
Secara garis besar, kebijakan review karyawan di Broadly speaking, the employee review policy at the
Perseroan bertujuan untuk: Company aims to:
1. Memberikan kesempatan dan tantangan bagi 1. Provide opportunities and challenges for employees
karyawan untuk mengembangkan diri sehingga to develop themselves, so that they have the
memiliki pengetahuan, keterampilan, kompetensi, knowledge, skills, competencies and experience
dan pengalaman yang memenuhi persyaratan that meet the requirements for filling out a career
pengisian jalur karier. path.
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2. Mengevaluasi dan menilai kompetensi karyawan 2. Evaluate and assess employee competence, so
agar dapat digunakan sebagai salah satu acuan that it can be used as a reference in the leadership
dalam proses suksesi kepemimpinan. succession process.
3. Mengurangi risiko penurunan produktivitas akibat 3. Reduce the risk of decreased productivity due to
kejenuhan dalam pelaksanaan tugas, sehingga boredom in carrying out tasks, so that employees
karyawan tetap mampu bekerja dengan kualitas are still able to work with optimal quality and
dan kuantitas yang optimal. quantity.
4. Memenuhi kebutuhan Perseroan dalam 4. Meet the needs of the Company in developing
mengembangkan pengetahuan, pengalaman knowledge, experience and skills as well as
dan keterampilan serta pembinaan Sumber Daya fostering Human Resources by pursuing a career in
Manusia dengan menjalani karir di Perseroan. the Company.
Pada tahun 2022, Perseroan telah mempromosikan 66 In 2022, the company promoted 66 (sixty six)
(enam puluh enam) karyawan, turun 72% dibanding employees, a decrease of 72% compared to 2021 of
tahun 2021 sebanyak 114 (seratus empat belas) orang. 114 people. Meanwhile, the Company transferred 444
Sementara itu, sebanyak 444 (empat ratus empat (four hundred forty four) employees, up 405% from
puluh empat) karyawan dimutasi, naik 405% dari tahun the previous year of 88 (eighty eight) employees. There
sebelumnya sebanyak 88 (delapan puluh delapan) was no employee who experienced demotions, a 100%
orang. Adapun karyawan yang mengalami demosi decrease compared to 2021 of 4 (four) employees.
tercatat sebanyak 0 (nol) orang, turun 100% dibanding
tahun 2021 sebanyak 4 (empat) orang.
Informasi Kegiatan atau Wilayah
Operasional yang Menghasilkan
Dampak Positif dan Dampak Negatif
Terhadap Masyarakat
Information on Activities or Operational Areas that
Produce Positive and Negative Impacts on Society
Perseroan meyakini kegiatan usaha yang dijalankan The Company believes that our business activities,
serta seluruh produk dan/atau jasa keuangan as well as all financial products and/or services have
yang dipasarkan telah memberikan manfaat dan provided positive benefits and impacts for customers
dampak positif bagi nasabah dan masyarakat, and community, both directly and indirectly. As an
baik secara langsung maupun tidak langsung. innovative bank with digital services, the Company
Sebagai bank dengan layanan digital yang inovatif, hopes that its existence among the community can
kehadiran Perseroan di tengah masyarakat dapat provide solutions to various banking and financial
memberikan solusi terhadap berbagai permasalahan problems experienced by various groups of people in
perbankan dan finansial yang dialami oleh berbagai their daily lives.
kalangan masyarakat dalam kehidupan sehari-hari.
Pada tahun 2022, Perseroan meluncurkan kampanye In 2022, the Company launched #BuatSemua campaign
#BuatSemua sebagai bentuk langkah konkret untuk to increase public awareness of the financial literacy
meningkatkan kesadaran publik akan kesenjangan gap, which is still quite large in society and is still the
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literasi finansial yang masih cukup besar di tengah root cause of the large number of underbanked (47
masyarakat dan masih menjadi akar masalah million people) and unbanked (92 million people) in
dari besarnya angka underbanked (47 juta orang) Indonesia. Through the #BuatSemua campaign, the
dan unbanked (92 juta orang) di Indonesia. Melalui Company demonstrates its efforts to increase the
kampanye #BuatSemua, Perseroan menunjukkan national financial literacy rate by educating the public
upayanya dalam meningkatkan angka literasi that the Company has an innovative and user-friendly
keuangan nasional dengan mengedukasi masyarakat neobank application service that can be used by all
bahwa Perseroan memiliki layanan aplikasi neobank groups of people without geographical restrictions to
yang inovatif dan user friendly serta dapat digunakan meet various community needs.
oleh semua kalangan masyarakat tanpa batasan
geografis untuk menjawab berbagai kebutuhan
masyarakat.
Pada skala yang lebih besar, nilai ekonomi yang On a larger scale, the economic value obtained by
diperoleh Perseroan dari kegiatan usaha sehari-hari the Company from daily business activities also
juga turut berkontribusi dalam menjaga stabilitas dan contributes to maintaining stability and encouraging
mendorong perkembangan pasar perbankan berbasis the development of the digital banking market in
digital di Indonesia. Ke depan, Perseroan akan terus Indonesia. Going forward, the Company will continue
berinovasi dan memperkuat fungsi intermediasinya to innovate and strengthen its intermediary function
dalam menghimpun dana nasabah dan menyediakan in collecting customer funds and providing funding
sumber pendanaan untuk mendukung kehidupan dan sources to support the lives and business activities
kegiatan usaha para nasabah melalui beragam produk of customers through a variety of attractive and
dan layanan yang menarik dan inovatif. innovative products and services.
Kontribusi Perseroan Dalam Mendorong Literasi Keuangan
The Company Contribution to Encourage Financial Literacy
Berdasarkan rilis OJK yang diterbitkan pada bulan Based on the OJK release published in October 2022,
Oktober 2022, dilaporkan bahwa hasil survei Nasional it was reported that the results of the 2022 National
Literasi dan Inklusi Keuangan (SNLIK) tahun 2022 Financial Literacy and Inclusion Survey (SNLIK) showed
menunjukkan adanya peningkatan indeks literasi there was an increase in the community’s financial
dan inklusi keuangan masyarakat. Hasil SNLIK tahun literacy and inclusion index. The results of the 2022
2022 menunjukkan bahwa indeks literasi keuangan SNLIK show that the Indonesian people’s financial
masyarakat Indonesia sebesar 49,68% dan inklusi literacy index is 49.68% and financial inclusion is
keuangan sebesar 85,10%. Nilai tersebut meningkat 85.10%, an increase compared to the previous year
dibandingkan hasil SNLIK 2019 dimana indeks with financial literacy index at 38.03% and financial
literasi keuangan tercatat sebesar 38,03% dan inklusi inclusion at 76.19%. Thanks to the synergy and
keuangan 76,19%. Berkat sinergi dan kerja sama cooperation between Financial Services Institutions
yang terjalin di antara Lembaga Jasa Keuangan serta and support from regulators, the quality of national
dukungan dari pihak regulator, maka kualitas literasi financial literacy and inclusion has been successful in
dan inklusi keuangan nasional berhasil menunjukkan showing an increasing trend.
tren yang terus meningkat.
Sebagai bagian dari Industri Jasa Keuangan, Perseroan As part of the Financial Services Industry, the Company
berkomitmen untuk terus meningkatkan kontribusinya is committed to continuously contributing to the
dalam menyukseskan program literasi keuangan yang success of the financial literacy program launched
dicanangkan OJK sebagaimana ditetapkan melalui by OJK as stipulated through POJK regulation no.
regulasi POJK No. 76/POJK.07/2017 (“POJK 76/2017”) 76/POJK.07/2017 (“POJK 76/2017”) concerning the
tentang Peningkatan Literasi dan Inklusi Keuangan Increasing Financial Literacy and Inclusion in the
di Sektor Jasa Keuangan bagi Konsumen dan/atau Financial Services Sector for Consumers and/or the
masyarakat. public.
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Oleh karena itu, Perseroan secara aktif berperan serta Therefore, the Company actively participates in
dalam mempromosikan literasi keuangan kepada para promoting financial literacy to customers or the wider
nasabah ataupun masyarakat luas. Semua kegiatan community. All of these activities are carried out
tersebut dilakukan secara konsisten agar nasabah dan consistently, so customers and the community can
masyarakat dapat lebih memahami instrumen atau better understand the right investment instruments or
produk dan/atau layanan investasi yang tepat sesuai products and/or services that meet their needs.
dengan kebutuhan mereka.
Pada tahun 2022, Perseroan kembali memperingati In 2022, the Company once again commemorated the
Bulan Inklusi Keuangan (BIK) dengan mengadakan Financial Inclusion Month (BIK) by holding a series
serangkaian kegiatan literasi yang dilakukan secara of literacy activities, which are carried out offline at
offline melalui di berbagai lokasi dan dihadiri oleh various locations and attended by around 23,038
sekitar 23.038 (dua puluh tiga ribu tiga puluh delapan) participants.
peserta.
Kumpulan Kegiatan Literasi Keuangan Selama 2022
Financial Literacy Activity in 2022
29 Mei – 5 Juni 2023 13-14 Juli 2022
May 29 – June 5, 2023 July 13-14, 2022
Jumlah Peserta: 150 (seratus lima puluh) orang (total Jumlah Peserta: 300 (tiga ratus) orang
3 kota) Total Participant: 300 people
Total Participant: 150 people (total 3 cities)
Neo Keliling (Palembang, Surabaya, Yogyakarta) Festival Ekonomi dan Keuangan Digital
Indonesia (FEKDI) 2022
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8 Agustus 2022 23 September 2022
August 8, 2022 September 23, 2022
Jumlah Peserta: 327 (tiga ratus dua puluh tujuh) orang Jumlah Peserta: 150 (seratus lima puluh) orang
Total Participant: 327 people Total Participant: 150 people
Literasi Keuangan Digital Bersama Seminar Nasional – Bali Pharmacy Festival 2022
Akulaku Group – Series Medan
28 Oktober 2022 5 November 2022
October 28, 2022 November 5, 2022
Jumlah Peserta: 50 (lima puluh) orang Jumlah Peserta: 450 (empat ratus lima puluh) orang
Total Participant: 50 people (online & offline)
Total Participant: 450 people (online & offline)
NeoTalks at FinExpo (Bulan Inklusi Keuangan) Seminar Nasional Hybrid (EDC 2022 UNESA)
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Overview and Discussion Management Governance Responsibility Report
20 November 2022
November 20, 2022
Jumlah Peserta: 65 (enam puluh lima) orang
Total Participant: 65 people
Seminar Nasional – Innovare UI 2022
Kegiatan Tanggung Jawab Sosial Lingkungan Tahun 2022
Environmental Social Responsibility Activities in 2022
Dengan semangat keberlanjutan, Perseroan terus Armed with the spirit of sustainability, the Company
berupaya menciptakan pertumbuhan kinerja yang continues to obtain positive performance growth,
positif namun tetap diimbangi dengan pemberian while considering the provision of maximum benefits
manfaat yang maksimal bagi para pemangku for stakeholders though the Social and Environmental
kepentingan melalui program Tanggung Jawab Responsibility (TJSL) program that will bring great
Sosial dan Lingkungan Hidup (TJSL) yang dipastikan benefits to the surrounding community. In 2022, the
membawa manfaat besar bagi masyarakat sekitar. Company’s TJSL activities were focused on increasing
Pada tahun 2022, fokus kegiatan TJSL Perseroan masih financial literacy activities targeting the younger
tertuju pada peningkatan kegiatan literasi keuangan generation group, given the Company’s role as a
yang menyasar kelompok generasi muda mengingat bank with digital services. By conducting financial
peran Perseroan sebagai bank dengan layanan literacy campaigns and education consistently every
digital. Dengan melakukan kampanye dan edukasi year, we hope that we can contribute to improve the
literasi keuangan secara konsisten setiap tahunnya, community’s ability and understanding to favor and
kami berharap dapat turut berkontribusi dalam take advantage of financial products and services
meningkatkan kemampuan masyarakat ataupun appropriately according to their individual needs.
generasi muda dalam memilih dan memanfaatkan
produk dan layanan keuangan secara tepat sesuai
dengan kebutuhan masing-masing.
Mekanisme Pengaduan Masyarakat
Mekanisme Pengaduan Masyarakat
Perseroan telah menyediakan kanal pengaduan resmi The Company has provided official complaint channels
yang dapat dimanfaatkan oleh masyarakat luas untuk that can be used by the public to submit their
menyampaikan aduan atau keluhan mereka mengenai complaints or complaints regarding the Company’s
produk dan/atau layanan Perseroan, yaitu melalui: products and/or services, namely through:
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 459
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
1. Kantor Cabang 1. Branch Office
2. Email Customer Care 2. Customer Care Emails
3. Sosial Media (Facebook, Instagram, Twitter) 3. Social Media (Facebook, Instagram, Twitter)
4. Live Chat pada aplikasi Neobank 4. Live Chat on the Neobank application
5. Call Center 1500 190 5. Call Center 1500 190
Perseroan berkomitmen akan menindaklanjuti semua The Company is committed to responding all incoming
laporan pengaduan yang masuk sesegera mungkin complaint reports as soon as possible in accordance
sesuai dengan ketentuan Service Level Agreement (SLA) with the applicable Service Level Agreement (SLA)
yang berlaku di internal Perseroan . provisions.
Produk dan/atau Jasa Keuangan
Berkelanjutan
Sustainable Financial Products And/Or Services
Inovasi dan Pengembangan Produk dan/atau Layanan Investasi Berkelanjutan
Innovation and Development of Sustainable Investment Products and/or Services
Perseroan terus berupaya memperkuat posisinya The Company continues to strengthen its position
sebagai bank dengan layanan digital yang menjalankan as a bank with digital services that carries out
kegiatan usaha perbankan ramah lingkungan environmentally friendly banking business activities
melalui beragam inovasi produk dan layanan dengan through a variety of product and service innovations
memperhatikan perkembangan teknologi terkini. by taking into account the latest technological
Dalam melakukan inovasi, Perseroan senantiasa developments. In making innovations, the Company
mengedepankan prinsip kehati-hatian sesuai dengan always prioritizes the prudence principles in accordance
kebijakan perusahaan. with company policies.
Sepanjang tahun 2022, Perseroan telah melakukan Throughout 2022, the Company made innovation
inovasi dan pengembangan produk/jasa antara lain and development of products/services, including
Tabungan NeoGreen. NeoGreen.
Evaluasi Keamanan Produk dan/atau Jasa
Safety Evaluation of Products and/or Services
Semua produk dan jasa yang dipasarkan Perseroan All products and services of the Company have met
telah memenuhi semua persyaratan dan mendapatkan all requirements and received approval from the
persetujuan dari Otoritas Jasa Keuangan sehingga telah Financial Services Authority. Therefore, we ensure
teruji keamanannya bagi nasabah. Untuk menekan that oir product safety has been tested before used
risiko kerugian seminimal mungkin atas produk by customers. In order to minimize the risk of loss
dan jasa tersebut, Perseroan selalu menyampaikan for these products and services, the Company always
informasi yang berimbang mengenai manfaat dan provides balanced information regarding the benefits
profil risiko yang melekat pada setiap produk yang and risk profile of each marketed product. Various
dipasarkan. Penyampaian informasi dilakukan information required is submitted through various
460 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
melalui berbagai saluran dan program, antara lain, channels and programs, including websites, social
website, media sosial, dan secara langsung di kantor media, and the operational office by our officers.
operasional oleh para officer kami.
Di samping itu, Perseroan juga telah melakukan In addition, the Company has also conducted an analysis
analisa untuk setiap produk dan aktivitas baru dengan for each new product and activity by identifying risks,
cara melakukan identifikasi risiko, mitigasi risiko, mitigating risks, evaluating and monitoring each of
evaluasi serta monitoring untuk setiap produk dan these new products and activities. The implementation
aktivitas baru tersebut. Terkait pelaksanaan analisa of the analysis for these new products and activities
untuk produk dan aktivitas baru tersebut sudah has also been regulated in internal policies, namely the
diatur juga di dalam kebijakan internal yaitu kebijakan policies for implementing commercial bank products,
penyelenggaraan produk bank umum, yang mana in which these policies are always updated according
kebijakan tersebut selalu dilakukan pengkinian yang to the Company’s business conditions.
disesuaikan dengan kondisi bisnis Perseroan.
Di sisi lain, sesuai regulasi yang ada, Perseroan On the other hand, according to existing regulations,
juga melakukan kegiatan literasi keuangan dan the Company also conducts financial literacy and
inklusi keuangan secara berkala sehingga calon financial inclusion activities on a regular basis. It
nasabah atau nasabah mendapatkan pemahaman is expected that prospective customers or existing
yang benar tentang produk/jasa keuangan customers get an accurate understanding of the
yang ditawarkan Perseroan. Dengan demikian, financial products/services offered by the Company.
mereka dapat menentukan pilihan investasi yang Thus, they can determine the right investment choice
tepat sesuai kebutuhan masing-masing dengan according to their individual needs by considering the
mempertimbangkan profil risiko yang melekat pada risk profile inherent in each of these products/services.
setiap produk/jasa tersebut.
Dampak Produk dan/atau Jasa
Impact of Products and/or Services
Perseroan belum melakukan penilaian terkait The Company has not adjusted its products and/
produk dan/atau jasa yang dimiliki dengan mengacu or services to the Criteria for Sustainable Business
pada Kriteria Kegiatan Usaha Berkelanjutan (KKUB) Activities (KKUB) in the POJK of Sustainable Finance, as
dalam POJK Keuangan Berkelanjutan. Sebab produk the products are still focused on the simple business
Perseroan masih fokus terhadap segmen bisnis yang segment (Consumer Loans). Going forward, the
sederhana (Kredit Konsumer). Ke depan, Perseroan Company will make policies or procedures of criteria
akan membuat kebijakan atau prosedur untuk for assessment and information of the positive and
membuat kriteria penilaian dan informasi mengenai negative impacts produced by the sustainable finance
dampak positif dan dampak negative yang ditimbulkan products and/or services.
dari produk dan/atau jasa keuangan berkelanjutan.
Jumlah Produk Yang Ditarik Kembali
Total Products Recalled
Pada tahun 2022, tidak ada produk/jasa Perseroan In 2022, the Company did not withdraw its products/
yang ditarik kembali dari pasar dengan alasan apapun. services from the market for any reason.
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 461
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Saluran Pengaduan Pelanggan
Customer Complaints Channel
Perseroan membuka diri dan menjaga komitmennya The Company maintains its commitment to always
untuk selalu mendengarkan keluhan dan pengaduan listen to complaints submitted by customers regarding
yang disampaikan oleh para nasabah terkait kualitas the quality of the company’s products and services
produk dan layanan perusahaan dan berkomitmen untuk and is committed to providing solutions to these
memberikan solusi atas pengaduan tersebut sesuai complaints in accordance with applicable standard
dengan standar operasional prosedur yang berlaku. operating procedures.
Untuk memenuhi hak nasabah dan masyarakat terkait To fulfill the rights of customers and the public
produk dan layanan yang diberikan perusahaan, regarding the products and services provided by the
Perseroan menyediakan media pengaduan yang company, the Company provides a complaint media
bisa dimanfaatkan oleh nasabah/konsumen maupun that can be utilized by customers/consumers as well
masyarakat untuk menyampaikan pengaduan dan/ as the public to submit complaints and/or questions
atau pertanyaan mengenai produk dan layanan. regarding products and services.
Call center: (021) 1500 190 Call center: (021) 1500 190
email: customercare@bankneo.co.id Email: customercare@bankneo.co.id
Media sosial resmi Official social media
Facebook Facebook
https://www.facebook.com/bankneocommerce https://www.facebook.com/bankneocommerce
Instagram Instagram
https://www.instagram.com/bankneocommerce https://www.instagram.com/bankneocommerce/
Twitter Twitter
https://twitter.com/bankneocommerce https://twitter.com/bankneocommerce
Live Chat pada aplikasi Neobank Live Chat on Neobank application
Selain melalui saluran pengaduan yang ada, nasabah/ Apart from going through the existing complaint
masyarakat yang hendak menyampaikan pengaduan channels, customers/community who wish to submit
secara tatap muka bisa mendatangi branch/kantor complaints face-to-face can visit the Company’s
cabang Perseroan. Semua pengaduan yang masuk branches/offices. All incoming complaints will be
akan ditindaklanjuti oleh tim terkait dengan melakukan followed up by the relevant team by verifying the
verifikasi atas keluhan yang diterima. complaints received.
Sesuai dengan regulasi yang ada, Pelaku Usaha Jasa According to the existing regulations, the Financial
Keuangan (PUJK) wajib segera menindaklanjuti dan Services Business Actors (PUJK) are required to
menyelesaikan pengaduan paling lambat 20 (dua immediately follow up and resolve complaints no
puluh) hari kerja sejak dokumen yang berkaitan telah later than 20 (twenty) working days after the relevant
diterima secara lengkap. Dalam hal terdapat kondisi documents have been received in full. In certain
tertentu, PUJK dapat memperpanjang jangka waktu conditions, PUJK may extend the period up to a
sampai dengan paling lama 20 (dua puluh) hari kerja maximum of the next 20 (twenty) working days.
berikutnya.
462 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Rekapitulasi pengaduan yang diterima Perseroan The summary of complaints received by the Company
selama 3 (tiga) tahun terakhir dan penyelesaiannya for the last 3 (three) years and their settlement are as
adalah sebagai berikut: follows:
Jumlah Keluhan Diterima
Total Complaints Received
Uraian Status
Description Status
Sudah diselesaikan Dalam proses penyelesaian
Has been settled In progress
2022 36.639 698 Selesai 98%
98% completed
2021 10.131 388 Selesai 96%
96% completed
2020 154 42 Selesai 79%
79% completed
Survei Kepuasan Nasabah
Customer Satisfaction Survey
Perseroan berkomitmen untuk memberikan layanan The Company is committed to providing the best service
terbaik bagi seluruh nasabah. Untuk mengetahui for all customers. To identify the level of customer
tingkat kepuasan nasabah terhadap kualitas produk satisfaction with the quality of products and services
dan layanan yang telah diberikan, sekaligus menjaring that have been provided, as well as solicit input from
masukan dari nasabah, Perseroan secara berkala customers, the Company regularly conducts customer
melakukan survei kepuasan nasabah. satisfaction surveys.
Survei kepuasan nasabah pada tahun 2022 Through the customer survey, the customer satisfaction
menunjukkan tingkat kepuasan nasabah sebesar 91%, in 2022 was 91%, an increase by 5% compared to the
naik 5% dibanding hasil survei tahun sebelumnya. previous year’s survey results.
Berikut ini adalah hasil survei kepuasan nasabah tahun The following table presents the results of the 2022
2022, yaitu sebagai berikut: customer satisfaction survey:
Persentase
Koresponden Puas Netral Tidak Puas Kepuasan
Correspondent Satisfied Neutral Not satisfied Satisfaction
Percentage
Survei Mesin 1.901 1.802 13 86 95%
Antrian
Queue Machine
Survey
Online Survei 205 185 7 13 90%
Branch
Online Survey Branch
Online Survei 48.543 42.762 0 5.781 88%
Customer Care
Online Survei
Customer Care
Total 50.649 44.749 20 5.880 91%
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
Lembar Umpan Balik
Feedback Sheet
Laporan Keberlanjutan 2022 PT Bank Neo Commerce Tbk disajikan PT Bank Neo Commerce Tbk’s 2022 Sustainability Report is presented
sebagai satu kesatuan dengan Laporan Tahunan 2022. Daftar as an integral part of the 2022 Annual Report. A list of disclosures in
pengungkapan sesuai Peraturan OJK Nomor 51/POJK.03/2017 tentang accordance with OJK Regulation Number 51/POJK.03/2017 concerning
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, the Implementation of Sustainable Finance for Financial Services
Emiten, dan Perusahaan Publik dapat dilihat pada halaman 465. Institutions, Issuers and Public Companies is presneted on page 465.
Dalam rangka meningkatkan kualitas pelaporan yang lebih baik To improve the quality of reporting in the coming year, we would be
pada tahun mendatang, kami akan sangat berterima kasih jika para very grateful if stakeholders could provide criticism and suggestions
pemangku kepentingan dapat memberikan kritik dan saran setelah after reading this report by filling out the following Feedback Sheet.
membaca Laporan ini dengan cara mengisi Lembar Umpan Balik
berikut ini.
Nama Pilih satu dan beri tanda sesuai jawaban
Name Please choose one and mark according to the answer
Pemegang Saham/Shareholder
Institusi/Perusahaan
Institution/Company
Mitra Kerja/Business Partner
E-mail Regulator/Regulator
Telp/HP Nasabah/Client
Phone/HP
Masyarakat/Community
Klasifikasi Pemangku
Kepentingan Karyawan/Employee
Stakeholder
Classification Lain-lain/Others
Pernyataan/Statement Ya Tidak
(Pilih satu dan beri tanda v sesuai jawaban/Please choose one and mark according to the answer) Yes No
Laporan ini telah memberikan informasi mengenai PT Bank Neo Commerce Tbk yang bermanfaat bagi Anda.
This report has provided information about PT Bank Neo Commerce Tbk that is useful for you.
Laporan ini sudah cukup lengkap dan jelas dalam menggambarkan kinerja Perseroan terkait pembangunan berkelanjutan.
This report is quite complete and clear in describing the Company’s performance related to sustainable development.
Bentuk, tampilan dan penyajian laporan mudah dipahami.
The form, display and presentation of the report are easy to understand.
Mohon berikan saran Anda atas Laporan ini:
Please provide your suggestion on this report:
Umpan Balik dapat dikirimkan kembali kepada kami melalui E-mail Submit the Feedback Sheet to us through E-mail or by Post to the
atau Pos ke alamat: following address:
Sekretaris Perusahaan Corporate Secretary
PT Bank Neo Commerce Tbk PT Bank Neo Commerce Tbk
Treasury Tower Lantai 60, Kawasan District 8 LOT. 28, Jl. Jend Sudirman Treasury Tower Lantai 60, 8 LOT District Area. 28, Jl. Jend Sudirman Kav.
Kav. 52-53 Senayan, Kebayoran Baru, Jakarta Selatan 12190 52-53 Senayan, Kebayoran Baru, South Jakarta12190
• Tel.: (62 21) 2709 4950, 2709 4951 • Phone: (62 21) 2709 4950, 2709 4951
• Email: corsec@bankneo.co.id • Email: corsec@bankneo.co.id
• Website: www.bankneocommerce.co.id • Website: www.bankneocommerce.co.id
464 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Daftar Pengungkapan
Sesuai POJK 51/POJK.03/2017
List of Disclosures According to Regulation of
Financial Services Authority No. 51/ POJK.03/2017 [OJK G.4]
No Indeks Nama Indeks Halaman
Index No. Index Name Page
Strategi Keberlanjutan
Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan 418-419
Explanation on Sustainability Strategy
Ikhtisar Kinerja Keberlanjutan
Overview of Sustainability Performance
B.1 Ikhtisar Kinerja Ekonomi 426-427
Economic Performance Overview
B.2 Ikhtisar Kinerja Lingkungan Hidup 427
Environmental Performance Overview
B.3 Ikhtisar Kinerja Sosial 427
Social Performance Overview
Profil Perusahaan
Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan 47
Vision, Mission, and Sustainable Value
C.2 Alamat Perusahaan 44
Company's Address
C.3 Skala Perusahaan 6, 73-74,
Scale of the Organization 93-94
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 48-52
Products, Services, and Business Activities carried out
C.5 Keanggotaan pada Asosiasi 58
Membership in Associations
C.6 Perubahan Organisasi Bersifat Signifikan 427
Significant Changes to the Company
Penjelasan Direksi
Explanation of the Board of Directors
D.1 Penjelasan Direksi 38-39
Explanation of the Board of Directors
Tata Kelola Keberlanjutan
Sustainability Governance
E.1 Penanggungjawab Penerapan Keuangan Berkelanjutan 428
Responsible Party for the Implementation of Sustainable Finance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 429
Competency Development Related to Sustainable Finance
E.3 Penilaian Risiko atas Penerapan Keuangan Berkelanjutan 429
Risk Assessment of the Implementation of Sustainable Finance
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
No Indeks Nama Indeks Halaman
Index No. Index Name Page
E.4 Hubungan dengan Pemangku Kepentingan 433-434
Relations with Stakeholders
E.5 Permasalahan terhadap Penerapan Keuangan Berkelanjutan 435
Problems with the Implementation of Sustainable Finance
Kinerja Keberlanjutan
Sustainable Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan 435-436
Activities to Build a Culture of Sustainability
Kinerja Ekonomi
Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba 437
Rugi
Comparison of Target and Production Performance, Portfolio, Financing Target, or Investment, Income and Profit
and Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau 437
Proyek yang Sejalan dengan Penerapan Keuangan Berkelanjutan
Comparison of Target and Portfolio Performance, Financing Targets, or Investments in Financial Instruments or
Projects that are in line with the Implementation of Sustainable Finance.
Kinerja Lingkungan
Environmental Performance
Umum
General
F.4 Biaya Lingkungan Hidup 438
Environmental Costs Incurred
Aspek Material
Material Aspects
F.5 Penggunaan Material yang Ramah Lingkungan 438-439
The Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspects
F.6 Jumlah dan Intensitas Energi yang Digunakan 440, 443, 444
The Total and Intensity of the Energy Used
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 439-445
Effortts and Achievement of Energy Efficiency and the Use of Renewable Energy
Aspek Air
Water Aspects
F.8 Penggunaan Air 443-444
Water Usage
Aspek Keanekaragaman Hayati
Biodiversity Aspects
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman N/A
Hayati
Impacts on the Operational Areas that are Close to or In Conservation Areas or That Have Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati N/A
Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspects
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya N/A
The Total and Intensity of Emissions Produces Based on Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan N/A
Efforts and Achievement of Emission Reduction Done
466 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
No Indeks Nama Indeks Halaman
Index No. Index Name Page
Aspek Limbah dan Efluen
Waste and Effluent Aspects
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 445
Total of Waste and Effluent Produced Based on Types
F.14 Mekanisme Pengelolaan Limbah dan Efluen 445
Waste and Effluent Management Mechanism
F.15 Tumpahan yang Terjadi (Jika Ada) N/A
Spills that Occur (If Any)
Aspek Pengaduan Terkait Lingkungan Hidup
Complaints Regarding the Environment Aspects
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan N/A
The Total and Material of Environmental Complaints that are Received and Resolved
Kinerja Sosial
Social Aspects
F.17 Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan Atas Produk dan/atau Jasa yang Setara 446
Kepada Konsumen
The commitment of Financial Service Institution, Issuers, or Public Companies to Provide Services for Products
and/or Services that Equivalent To Consumer
Aspek Ketenagakerjaan
Employment Aspects
F.18 Kesetaraan Kesempatan Bekerja 447-448
Equal Work Opportunity
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 448
Child Labor and Forced Labor
F.20 Upah Minimum Regional 449
Regional Minimum Wage
F.21 Lingkungan Bekerja yang Layak dan Aman 450-451
A Decent and Safe Work Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai 451-452
Employee Skill Training and Development
Aspek Masyarakat
Community Aspects
F.23 Dampak Operasi terhadap Masyarakat Sekitar 455-456
Operational Impacts on the Surrounding Community
F.24 Pengaduan Masyarakat 459-460
Public Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 456-459
Social and Environmental Responsibility (TJSL) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Resposibility for Developing Sustainable Products/Services
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan 460
Innovation and Development of Sustainable Financial Products/Service
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya Bagi Pelanggan 460-461
Products/Services that have been evaluated for Customer Safety
F.28 Dampak Produk/Jasa 461
Impacts of Products/Services
F.29 Jumlah Produk yang Ditarik Kembali 461
Total of Withdrawn Products
F.30 Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 463
Customer Satisfaction Surveys of Sustainable Finance Products and/or Services
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk 467
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Kilas Laporan Profil
Kinerja Manajemen Perusahaan
Performance Management Company
Highlight Report Profile
No Indeks Nama Indeks Halaman
Index No. Index Name Page
Lain-lain
Others
G.1 Verifikasi Tertulis dari Pihak Independen, Jika Ada 417
Written Verification from Independent Party, If Any
G.2 Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab Atas Laporan Tahunan 469
2022
Responsibility Statement of Board of Commissioners And Board of Directors for 2022 Annual Report
G.3 Lembar Umpan Balik 464
Feedback Form
G.4 Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya N/A
Response on the Previous Year’s Feedback
G.5 Daftar Pengungkapan Sesuai POJK 51/2017 465-468
List of Disclosures Based on POJK 51/2017
468 PT Bank Neo Commerce Tbk Laporan Tahunan 2022 Annual Report
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Tinjauan Analisis dan Permodalan & Tata Kelola Tanggung Jawab Laporan
Pendukung Bisnis Pembahasan Manajemen Manajemen Risiko Perusahaan Sosial Perusahaan Keberlanjutan
Business Support Management Analysis Capitalization & Risk Corporate Corporate Social Sustainability
Overview and Discussion Management Governance Responsibility Report
Surat Pernyataan Anggota Dewan Komisaris dan
Anggota Direksi tentang Tanggung Jawab atas
Laporan Tahunan dan Laporan Keberlanjutan 2022
PT Bank Neo Commerce Tbk
Responsibility Statement of Board of Commissioners and Board of
Directors for 2022 Annual Report and Sustainability Report of PT Bank
Neo Commerce Tbk
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all information in
bahwa semua informasi dalam Laporan Tahunan 2022 Annual Report and Sustainability Report of PT Bank Neo
dan Laporan Keberlanjutan PT Bank Neo Commerce Commerce Tbk has been fully disclosed and we are solely
Tbk tahun 2022 telah dimuat secara lengkap dan responsible upon the accuracy of all contents of the Annual
bertanggung jawab penuh atas kebenaran isi Laporan Report and Sustainability Report. This statement has been
Tahunan dan Laporan Keberlanjutan Perusahaan. made truthfully.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, April 2023
Jakarta, April 2023
Dewan Komisaris
Board of Commissioners
Suprihadi Tjandra Mindharta Gozali
Komisaris Utama/Independen Komisaris
President/Independent Commissioner Commissioner
Pamitra Wineka Pramoda Dei Sudarmo
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Tjandra Gunawan Aditya Wahyu Windarwo
Direktur Utama Direktur Bisnis
President Director Business Director
Ricko Irwanto Chen Jun
Direktur Kepatuhan Direktur Teknologi Sistem Informasi
Compliance Director Information System Technology Director
Laporan Tahunan 2022 Annual Report PT Bank Neo Commerce Tbk
Page 472
10 Laporan Keuangan Financial Statements
Page 473
PT Bank Neo Commerce Tbk Laporan keuangan tanggal 31 Desember 2022 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2022 and for the year then ended with independent auditor’s report
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2022 AS OF DECEMBER 31, 2022
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Dewan Direksi Board of Directors’ Statement
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan.............................................. 1-2 .................................. Statement of Financial Position
Laporan Laba Rugi Statement of Profit or Loss and
dan Penghasilan Komprehensif Lain ....................... 3-4 .............................Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 5-6 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 7-8 ........................................... Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 9-169 .............................. Notes to the Financial Statements
************************
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Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2022 As of December 31, 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2022/ Catatan/ 31 Desember 2021/
December 31, 2022 Notes December 31, 2021
ASET ASSETS
Kas 16.681 3e,5,37,38 21.270 Cash
3e,3f,6, Current accounts with
Giro pada Bank Indonesia 1.360.172 37,38 561.427 Bank Indonesia
3e,3f,7,
Giro pada bank lain 177.384 37,38 83.696 Current accounts with other banks
Penempatan pada Bank Indonesia 3e,3g,8, Placements with Bank Indonesia
dan bank lain 3.035.624 37,38 1.731.279 and other banks
3e,3h,9,
Efek-efek 3.485.876 37,38 1.172.572 Marketable securities
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai - 3e,9 (1.573) losses
Jumlah efek-efek - bersih 3.485.876 1.170.999 Total marketable securities - net
Efek-efek yang dibeli dengan janji 3e,3i,10a, Securities purchased under
dijual kembali - 37,38 2.191.836 agreements to resell
Kredit yang diberikan 3c,3e,3j, Loans
11,37,38
Pihak berelasi 78.022 35 94.911 Related parties
Pihak ketiga 10.166.229 4.180.589 Third parties
10.244.251 4.275.500
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (210.523) 3e,11 (100.656) losses
Jumlah kredit yang
diberikan - bersih 10.033.728 4.174.844 Total loans - net
Aset tetap 270.749 3l,12 158.762 Fixed assets
Dikurangi: Akumulasi penyusutan (49.637) (38.544) Less: Accumulated depreciation
Jumlah aset tetap - bersih 221.112 120.218 Total fixed assets - net
Aset hak guna 116.842 3u,12 164.157 Right of use assets
Dikurangi: Akumulasi penyusutan (45.539) (90.254) Less: Accumulated depreciation
Jumlah aset hak guna - bersih 71.303 73.903 Total right of use assets - net
Aset tak berwujud - bersih 127.349 3n,13 97.614 Intangible assets - net
Pajak dibayar dimuka 2.155 3v,19a 2.155 Prepaid taxes
Aset pajak tangguhan 14.567 3v,19e 1.148 Deferred tax assets
3c,3e,3m
Aset lain-lain - bersih 1.148.329 14,35,37,38 1.107.420 Other assets - net
JUMLAH ASET 19.694.280 11.337.809 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
1
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2022 As of December 31, 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2022/ Catatan/ 31 Desember 2021/
December 31, 2022 Notes December 31, 2021
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
3e,3p,15,
Liabilitas segera 252.931 37,38 167.691 Liabilities due immediately
Simpanan nasabah 3e,3q,3c, Deposits from customers
16,37,38
Pihak berelasi 505.251 35 347.594 Related parties
Pihak ketiga 13.945.251 7.783.987 Third parties
14.450.502 8.131.581
Dikurangi: Diskonto yang belum
diamortisasi (4) (7.164) Less: Unamortised discounts
Jumlah simpanan Total deposits from
nasabah - bersih 14.450.498 8.124.417 customers - net
Simpanan dari bank lain 3e,3r,3c, Deposits from other banks
17,37,38
Pihak berelasi - 35 4 Related parties
Pihak ketiga 287.665 40.026 Third parties
Jumlah simpanan dari bank lain 287.665 40.030 Total deposits from other banks
Efek-efek yang dijual dengan janji 3e,3i,10b, Securities sold under
dibeli kembali 585.367 ,37,38 - repurchase agreements
3e,3u,18,
Liabilitas sewa 50.534 37,38 57.928 Lease liabilities
Utang pajak 21.710 3v,19b 9.707 Taxes payable
Liabilitas imbalan kerja karyawan 9.707 3w,20 6.370 Employee benefit liabilities
3e,3c,21,
Liabilitas lain-lain 291.278 35,37,38 41.839 Other liabilities
JUMLAH LIABILITAS 15.949.690 8.447.982 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value Rp100
Rp100 (nilai penuh) per saham (full amount) per share
Modal dasar Authorized capital
30.000.000.000 lembar saham 30,000,000,000 shares as of
pada 31 Desember 2022 dan 2021 December 31, 2022 and 2021
Modal ditempatkan dan disetor penuh Issued and fully paid capital
9.421.681.836 lembar saham 9,421,681,836 shares as of
pada 31 Desember 2022 dan 2021 942.168 22 942.168 December 31, 2022 and 2021
Tambahan modal disetor 2.825.444 23,3ad 2.827.225 Additional paid-in capital
Dana setoran modal 1.701.137 24 - Capital deposit fund
Saldo laba (defisit): Retained earning (deficits):
Telah ditentukan penggunaannya 21.087 25 21.087 Appropriated
Belum ditentukan penggunaannya (1.745.466) (953.746) Unappropriated
Komponen ekuitas lainnya: Other equity components:
(Kerugian)/keuntungan yang belum Unrealized (loss)/gain on
direalisasi atas perubahan nilai changes in fair value of
wajar efek-efek yang diukur marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other
komprehensif lain, setelah pajak (46.489) 3e 6.067 comprehensive income, net of tax
Surplus revaluasi 46.709 3l,12 47.026 Revaluation surplus
JUMLAH EKUITAS 3.744.590 2.889.827 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 19.694.280 11.337.809 EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
2
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2022
31 Desember 2022 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Catatan/
2022 Notes 2021
PENDAPATAN DAN BEBAN INTEREST INCOME AND
BUNGA EXPENSES
3s,3z,
Pendapatan bunga 2.161.809 3aa,26,35 665.651 Interest income
Beban bunga (713.152) 3z,3aa,27 (350.561) Interest expense
Pendapatan bunga bersih 1.448.657 315.090 Net interest income
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Pendapatan fee ATM 248.036 3ab 100.868 ATM fee income
Penerimaan kembali aset yang Recovery of assets
telah dihapusbukukan 131.238 3ab 1.505 previously written off
Provisi dan komisi lainnya 33.952 3ab 21.896 Other provision and commissions
Lainnya 42.011 3ab 4.633 Others
Jumlah pendapatan
operasional lainnya 455.237 128.902 Total other operating income
BEBAN OPERASIONAL OPERATING EXPENSES
Kerugian penurunan nilai Impairment losses on
aset keuangan dan financial and
non keuangan (1.072.924) 3e,3o,28 (194.912) non financial assets
Beban umum General and administrative
dan administrasi (943.328) 3ab,29 (526.104) expenses
Beban pemasaran (284.208) 3ab,30 (535.973) Marketing expenses
Beban tenaga kerja (242.496) 3ab,31,35 (172.289) Personnel expenses
Beban provisi dan Other provision and
komisi lainnya (145.940) 3ab,35 - commission expenses
Jumlah beban operasional (2.688.896) (1.429.278) Total operating expenses
RUGI OPERASIONAL (785.002) (985.286) LOSS FROM OPERATIONS
PENDAPATAN/(BEBAN) NON- NON-OPERATING INCOME/
OPERASIONAL (EXPENSES)
Pendapatan non-operasional 436 32 353 Non-operating income
Beban non-operasional (1.376) 33 (5.487) Non-operating expenses
Jumlah beban non- Total non-operating
operasional, bersih (940) (5.134) expenses, net
RUGI SEBELUM PAJAK
PENGHASILAN (785.942) (990.420) LOSS BEFORE INCOME TAX
(BEBAN)/MANFAAT PAJAK INCOME TAX (EXPENSE)/
PENGHASILAN BENEFIT
(Beban)/manfaat pajak tangguhan (3.117) 3v,19c 4.131 Deferred tax (expense)/benefit
RUGI BERSIH NET LOSS FOR
TAHUN BERJALAN (789.059) (986.289) THE CURRENT YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
3
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN (lanjutan) AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal (continued)
31 Desember 2022 For the Year Ended December 31, 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2022 Notes 2021
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang akan direklasifikasikan Items that will be reclassified to
ke laba rugi: profit or loss:
Unrealized loss on
Kerugian yang belum changes in fair value of
direalisasi atas perubahan nilai marketable securities
wajar efek-efek yang diukur measured at fair value
pada nilai wajar melalui penghasilan through other
komprehensif lain (68.252) 3e,9 (1.661) comprehensive income
Beban pajak terkait 15.696 3v,19e (244) Related income tax
(52.556) (1.905)
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit and loss:
Pengukuran kembali liabilitas Remeasurement of
imbalan kerja karyawan (3.818) 20 465 employee benefit liabilities
Beban pajak terkait 840 3v,19e (103) Related income tax
(2.978) 362
Surplus revaluasi aset tetap - 3l,12 5.860 Revaluation surplus of fixed assets
Amortisasi surplus revaluasi Amortization of revaluation
aset tetap (317) (268) surplus of fixed assets
(317) 5.592
(RUGI)/PENGHASILAN OTHER COMPREHENSIVE
KOMPREHENSIF LAIN, BERSIH (LOSS)/INCOME,
SETELAH PAJAK (55.851) 4.049 NET AFTER TAX
JUMLAH RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS
TAHUN BERJALAN (844.910) (982.240) FOR THE CURRENT YEAR
RUGI PER SAHAM LOSS PER SHARE
Dasar (nilai penuh) (83,75) 3x,41 (114,07) Basic (full amount)
Dilusian (nilai penuh) (83,75) 3x,41 (114,07) Diluted (full amount)
.
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
4
Page 489
The original financial statements included herein are in the Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan/
(kerugian)
yang belum
direalisasi
atas nilai
wajar efek-efek
yang diukur pada
nilai wajar melalui
penghasilan
komprehensif lain -
setelah pajak/
Unrealized gain/
(loss) on changes
in fair value
Saldo laba (defisit)/ of marketable
retained earning (deficit) securities
Tambahan measured
modal Belum at fair value
disetor/ Ditentukan ditentukan through other Surplus revaluasi/
Catatan/ Modal saham/ Additional paid- penggunaannya/ penggunaannya*)/ comprehensive Revaluation Total ekuitas/
Notes Share capital in capital Appropriated Unappropriated*) income - net of tax surplus Total equity
Saldo per 1 Januari 2021 666.180 350.502 20.611 33.921 7.972 41.434 1.120.620 Balance as of January 1, 2021
Penawaran umum terbatas IV 22,23 83.272 166.545 - - - - 249.817 Limited public offering IV
Penawaran umum terbatas V 22,23 192.716 2.310.178 - - - - 2.502.894 Limited public offering V
Rugi bersih tahun berjalan - - - (986.289) - - (986.289 ) Net loss for the current year
Dividen 22 - - - (1.532) - - (1.532 ) Dividend
Penyisihan dana cadangan 25 - - 476 (476) - - - Provision for reserve funds
Surplus revaluasi aset tetap 3l,12 - - - - - 5.860 5.860 Revaluation surplus of fixed asset
Amortisasi surplus revaluasi aset tetap 3l,12 - - - 268 - (268 ) - Amortization of revaluation surplus of fixed asset
Pengukuran kembali imbalan kerja Remeasurement of employee benefit
karyawan, setelah pajak 3w - - - 362 - - 362 liabilities - net of tax
Kerugian yang belum terealisasi atas Unrealized loss on
efek-efek yang diukur pada nilai wajar changes in fair value of marketable
melalui penghasilan komprehensif lain, securities measured at fair value through
setelah pajak 3e - - - - (1.905 ) - (1.905 ) other comprehensive income - net of tax
Saldo per 31 Desember 2021 942.168 2.827.225 21.087 (953.746) 6.067 47.026 2.889.827 Balance as of December 31, 2021
*) Termasuk pengukuran kembali liabilitas imbalan kerja karyawan Include remeasurement of employee benefit liabilities*)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements.
5
Page 490
The original financial statements included herein are in the Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan/
(kerugian)
yang belum
direalisasi
atas nilai
wajar efek-efek
yang diukur pada
nilai wajar melalui
penghasilan
komprehensif lain -
setelah pajak/
Unrealized gain/
(loss) on changes
in fair value
Saldo laba (defisit)/ of marketable
Retained earning (deficit) securities
Tambahan measured
modal Dana setoran Belum at fair value
disetor/ modal/ Ditentukan ditentukan through other Surplus revaluasi/
Catatan/ Modal saham/ Additional paid- Capital penggunaannya/ penggunaannya*)/ comprehensive Revaluation Total ekuitas/
Notes Share capital in capital deposit fund Appropriated Unappropriated*) income - net of tax surplus Total equity
Saldo per 1 Januari 2022 942.168 2.827.225 - 21.087 (953.746 ) 6.067 47.026 2.889.827 Balance as of January 1, 2022
Penawaran umum terbatas IV 22,23 - (1.781 ) - - - - - (1.781) Limited public offering IV
Dana setoran modal 24 - - 1.701.137 - - - - 1.701.137 Capital deposit fund
Rugi bersih tahun berjalan - - - - (789.059 ) - - (789.059) Net loss for the current year
Amortization of revaluation surplus of
Amortisasi surplus revaluasi aset tetap 3l,12 - - - - 317 - (317 ) - fixed asset
Pengukuran kembali imbalan kerja Remeasurement of employee benefit
karyawan, setelah pajak 3w - - - - (2.978 ) - - (2.978) liabilities - net of tax
Kerugian yang belum terealisasi atas Unrealized loss on
efek-efek yang diukur pada nilai wajar changes in fair value of marketable
melalui penghasilan komprehensif lain, securities measured at fair value through
setelah pajak 3e,9a - - - - - (52.556 ) - (52.556) other comprehensive income - net of tax
Saldo per 31 Desember 2022 942.168 2.825.444 1.701.137 21.087 (1.745.466 ) (46.489 ) 46.709 3.744.590 Balance as of December 31, 2022
*) Termasuk pengukuran kembali liabilitas imbalan kerja karyawan Include remeasurement of employee benefit liabilities*)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements.
6
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2022 Notes 2021
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga, Receipt from interest income,
provisi dan komisi 2.161.809 788.415 provision and commissions
Pembayaran beban bunga, Payment of interest expense,
provisi dan komisi (705.992) (357.725) provision and commissions
Pembayaran beban tenaga kerja (242.976) (166.705) Payment of personel expenses
Pembayaran beban umum Payment of general and
dan administrasi (1.138.415) (569.852) administrative expenses
Penerimaan dari pendapatan Receipt from other operating
operasional lainnya 455.673 6.490 income
Pembayaran beban operasional Payment of other operating
lainnya (1.376) (5.487) expenses
Pembayaran beban pemasaran (284.208) (535.973) Payment of marketing expenses
Arus kas dari aktivitas operasi Cash flows from operating
sebelum perubahan dalam aset activities before changes in
dan liabilitas operasi 244.515 (840.837) operating assets and liabilities
(Increase)/decrease in operating
(Kenaikan)/penurunan aset operasi: assets:
Efek-efek (52.556) (1.905) Marketable securities
Efek yang dibeli Securities purchased under
dengan janji dijual kembali 2.191.836 10 (1.583.853) agreements to resell
Kredit yang diberikan (6.822.134) 11 (760.752) Loans
Aset lain-lain (1.848) (616.123) Other assets
(4.684.702) (2.962.633)
Kenaikan/(penurunan) Increase/(decrease) in
liabilitas operasi: operating liabilities:
Simpanan dari nasabah 6.318.920 16 4.188.110 Deposits from customers
Simpanan dari bank lain 247.635 17 (280.704) Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 585.367 - repurchase agreement
Liabilitas segera 85.239 15 152.014 Liabilities due immediately
Utang pajak 12.003 4.619 Taxes payable
Liabilitas lain-lain 275.945 108.751 Other liabilities
7.525.109 4.172.790
Arus kas bersih yang diperoleh Net cash flows provided by
dari aktivitas operasi 3.084.922 369.320 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Proceeds from sale
Hasil penjualan efek-efek 896.547 9 45.228 of marketable securities
Efek-efek yang telah jatuh tempo 60.000 9 - Matured marketable securities
Pembelian efek-efek Purchase of marketable
diukur pada nilai wajar securities measured at fair
melalui penghasilan value through other
komprehensif lain (3.269.852) 9 (964.570) comprehensive income
Hasil penjualan aset tetap 1.877 12 347 Proceeds from sale of fixed assets
Perolehan aset tetap (120.282) 12 (34.142) Acquisition of fixed assets
Perolehan aset tak berwujud (126.481) 13 (97.936) Acquisition of intangible assets
Arus kas bersih yang digunakan Net cash flows used in
untuk aktivitas investasi (2.558.191) (1.051.073) investing activities
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
7
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2022 December 31, 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2022 Notes 2021
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penambahan modal disetor - 22,23 2.752.712 Addition of paid in capital
Dana setoran modal 1.701.137 24 - Capital deposit fund
Realisasi atas biaya emisi saham (1.781) 23 - Realization of share issuance cost
Pembayaran dividen - 22 (1.532) Payment of dividends
Pembayaran liabilitas sewa (33.898) 18,42 (20.832) Payment of lease liabilities
Arus kas bersih yang diperoleh Net cash flows provided
dari aktivitas pendanaan 1.665.458 2.730.348 by financing activities
Net increase in
Kenaikan bersih kas dan setara kas 2.192.189 2.048.595 cash and cash equivalents
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 2.397.672 349.077 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 4.589.861 2.397.672 AT END OF YEAR
Cash and cash equivalents
Kas dan setara kas terdiri dari: consist of:
Kas 16.681 5 21.270 Cash
Current accounts with
Giro pada Bank Indonesia 1.360.172 6 561.427 Bank Indonesia
Giro pada bank lain 177.384 7 83.696 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 3.035.624 8 1.731.279 and other banks
Jumlah kas dan setara kas 4.589.861 2.397.672 Total cash and cash equivalents
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
8
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
information
PT Bank Neo Commerce Tbk, dahulu PT Bank PT Bank Neo Commerce Tbk, formerly
Yudha Bhakti Tbk (selanjutnya disebut “Bank”) PT Bank Yudha Bhakti Tbk (hereinafter referred
berkedudukan di Jakarta, didirikan berdasarkan to as "the Bank") domiciled in Jakarta, was
Akta No. 68 tanggal 19 September 1989, established based on Deed No. 68 dated
kemudian diubah dengan Akta No. 13 tanggal September 19, 1989, then amended by Deed
2 November 1989 keduanya dibuat di hadapan No. 13 dated November 2, 1989 both of which
Amrul Partomuan, Sarjana Hukum, Magister were drawn up before Amrul Partomuan,
Hukum, Notaris di Jakarta. Akta Pendirian Bachelor of Law, Master of Laws, Notary in
tersebut telah mendapat Pengesahan dari Jakarta. The Deed of Establishment was
Menteri Kehakiman Republik Indonesia melalui approved by the Minister of Justice of the
Surat Keputusan No. C2-10215. Republic of Indonesia through Decree
HT.01.01.TH’89 tanggal 7 November 1989 dan No. C2-10215.HT.01.01.TH'89 dated
telah diumumkan dalam Lembaran Berita November 7, 1989 and has been published in
Negara Republik Indonesia No. 99 tanggal the State Gazette of the Republic of Indonesia
12 Desember 1989 Tambahan No. 99 dated December 12, 1989 Supplement
No. 3470/1989. No. 3470/1989.
Sesuai dengan perubahan Anggaran Dasar Based on the Bank’s Articles of Association’s
pada Akta No. 23 tanggal 30 Juli 2020 dari amendment by Deed No. 23 dated July 30,
Dr. Agung Iriantoro, S.H., M.H. Notaris di 2020 of Dr. Agung Iriantoro, S.H., M.H. Notary
Jakarta, “PT Bank Yudha Bhakti Tbk” telah in Jakarta, “PT Bank Yudha Bhakti Tbk” has
berubah nama menjadi “PT Bank Neo changed its name to “PT Bank Neo Commerce
Commerce Tbk”. Perubahan Anggaran Dasar Tbk”. These amendments were approved by
ini telah disetujui oleh Menteri Hukum dan Hak Minister of Law and Human Rights of the
Asasi Manusia Republik Indonesia dengan Republic of Indonesia in his Decision Letter
Surat No. AHU-0053297.AH.01.02 Tahun 2020 No. AHU-0053297.AH.01.02 Year 2020
tanggal 4 Agustus 2020. Perubahan nama dated August 4, 2020. The change in the Bank’s
tersebut telah disetujui oleh Otoritas Jasa name had been approved by the Financial
Keuangan (“OJK”) melalui Surat OJK Services Authority (“OJK”) through the
No. S-315/PB.12.2020 tanggal 7 September OJK Letter No. S-315/PB.12.2020 dated
2020 dan Salinan Keputusan OJK September 7, 2020 and a copy of decisions
No. KEP-121/PB.1/2020 tanggal 2 September of OJK No. KEP-121/PB.1/2020 dated
2020. September 2, 2020.
Akta Pendirian Bank telah mengalami The Bank’s deed of establishment has been
beberapa kali perubahan dan penambahan amended and added several times, on which it
yang kemudian diubah seluruhnya serta was fully converted and adjusted to Law No. 40
disesuaikan dengan Undang-Undang No. 40 of Year 2007 regarding Limited Liability
Tahun 2007 tentang Perseroan Terbatas Company based on notarial deed No. 02 dated
berdasarkan Akta No. 02 tanggal 3 November November 3, 2008 drawn up before Pudji
2008 yang dibuat dihadapan Pudji Redjeki Redjeki Irawato Bachelor of Law, Notary in
Irawato Sarjana Hukum, Notaris di Jakarta, Jakarta, which has obtained approval from the
yang telah mendapat persetujuan dari Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia through Decree
Indonesia melalui Surat Keputusan No. AHU-06842.AH.01.02.2009 dated March
No. AHU-06842.AH.01.02.2009 tanggal 11, 2009, and Deed of Amendment No. 01
11 Maret 2009, dan Akta Perubahan No. 01 dated July 6 2021 drawn up before Agung
tanggal 6 Juli 2021 dibuat dihadapan Agung Iriantoro, SH., MH, Notary in Jakarta.
Iriantoro, SH., MH, Notaris di Jakarta.
9
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Perubahan Akta Pendirian Bank terakhir The last Bank’s deed of establishment has
berdasarkan Akta No. 103 tanggal been amended based on Deed No. 103 dated
15 Desember 2022 yang dibuat dihadapan Jose December 15, 2022 drawn up before Jose
Dima Satria, S.H., M.Kn., Notaris di Jakarta, Dima Satria, S.H., M.Kn., Notary in Jakarta,
yang telah disetujui oleh Menteri Hukum dan which has obtained approval from the Minister
Hak Asasi Manusia Republik Indonesia melalui of Law and Human Rights of the Republic of
Surat Keputusan No. AHU-AH.01.03-0327338 Indonesia through Decree No. AHU-AH.01.03-
tanggal 16 Desember 2022 dan telah terdaftar 0327338 dated December 16, 2022 and has
dalam Daftar Perseroan No. AHU been registered in the Company Register
0253710.AH.01.11.TAHUN 2022 tanggal No. AHU 0253710.AH.01.11.TAHUN 2022
16 Desember 2022. dated December 16, 2022.
Izin usaha sebagai Bank Umum diberikan oleh The business license as a Commercial Bank
Menteri Keuangan Republik Indonesia dengan was given by the Minister of Finance of the
Surat Keputusan No. 1344/KMK.013/1989 Republic of Indonesia with Decree
tanggal 9 Desember 1989. Bank mulai No. 1344/KMK.013/1989 dated December
beroperasi secara komersial pada tanggal 9, 1989. The Bank commenced its commercial
9 Januari 1990. operations on January 9, 1990.
Entitas induk langsung dan terakhir dari Bank The Bank’s immediate and ultimate parent
pada tanggal 31 Desember 2022 dan 2021 entity as of December 31, 2022 and 2021 is
adalah PT Akulaku Silvrr Indonesia. PT Akulaku Silvrr Indonesia.
Kantor Pusat Bank berlokasi di Treasury Tower The Bank's head office is located at the
Lantai 60 Jl. Jendral Sudirman Kav. 52-53, Treasury Tower, 60th Floor Jl. Jendral
Senayan, Kebayoran Baru, Jakarta Selatan. Sudirman Kav. 52-53, Senayan, Kebayoran
Baru, South Jakarta.
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, the Bank’s
Bank berkantor pusat di Jakarta dan memiliki headquarter is in Jakarta and has main branch
kantor cabang utama, kantor cabang dan kantor office, branch offices and sub-branch offices,
cabang pembantu, dengan rincian sebagai with the following details:
berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kantor Cabang Utama KCU Jakarta KCU Jakarta Main Branch Office
Kantor Cabang Surabaya Surabaya Branch Offices
Bandung Bandung
Semarang Semarang
Medan Medan
Makassar Makassar
Malang Malang
Palembang
Pekanbaru
Jember
Tasikmalaya
Pontianak
Kantor Cabang Pembantu Ashta Mall Ashta Mall Sub-Branch Offices
Pantai Indah Kapuk Asabri
Duta Mas
Kelapa Gading
Kebon Jeruk
10
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Berdasarkan keputusan OJK Based on OJK decision
No. S-143/PB.31/2020 pada tanggal No. S-143/PB.31/2020 on September 18, 2020,
18 September 2020, Bank resmi menyandang the Bank officially holds the status as Bank
status sebagai BUKU (Bank Umum Kegiatan BUKU II. Since 2021, based on POJK.
Usaha) II. Sejak 2021, sesuai dengan POJK No. 12/POJK.03/2021, the Bank became
No. 12/POJK.03/2021 Bank menjadi Kelompok classified in the category with core capital
Berdasarkan Modal Inti (KBMI) 1. (KBMI) of 1.
b. Penawaran umum efek perusahaan b. Public offering of shares
Pada tanggal 6 November 2014, Bank On November 6, 2014, the Bank received a
menerima surat dari Bursa Efek Indonesia letter from the Indonesia Stock Exchange
(“BEI”) No. S-05288/BEI.PG1/11-2014 (“IDX”) with details of S-05288/BEI.PG1/11-
mengenai Persetujuan Permohonan Perjanjian 2014 regarding the Preliminary Agreement of
Pendahuluan Pencatatan. Kemudian tanggal Registration Application Approval. On
31 Desember 2014 Bank menerima surat dari December 31, 2014, the Bank received a letter
OJK No. S-584/D.04.2014 perihal from OJK No. S-584/D.04.2014 Notification
Pemberitahuan Efektif Pernyataan concerning Effective Registration Statement,
Pendaftaran, yaitu dalam rangka penawaran namely in the framework of the initial public
umum perdana saham Bank. Selanjutnya, offering of shares of the Bank. Furthermore, on
tanggal 13 Januari 2015, saham Bank telah January 13, 2015, the Bank’s shares have been
dicatatkan di Bursa Efek Indonesia sebanyak listed in the Indonesian Stock Exchange
300.000.000 lembar saham biasa atas nama consisting of 300,000,000 ordinary shares
yang merupakan saham baru yang berasal dari which are derived from the new shares of the
portepel atau sebesar 11,93% dari modal Bank’s portfolio amounting to 11.93% of the
ditempatkan dan disetor penuh setelah issued and fully paid after the initial public
penawaran umum perdana saham dengan nilai offering of shares with nominal value of Rp100
nominal sebesar Rp100 (nilai penuh) setiap (full amount) per share and offering price to the
saham yang ditawarkan kepada masyarakat public of Rp115 (full amount) per share.
dengan harga penawaran Rp115 (nilai penuh)
setiap saham.
c. Penawaran umum terbatas I c. Limited public offering I
Sesuai Hasil Rapat Umum Pemegang Saham Based on the results of the Extraordinary
Luar Biasa (“RUPSLB”) per tanggal 10 Maret General Meeting of Shareholders (“EGMS”)
2016 disepakati bahwa Bank akan dated March 10, 2016, it was agreed that the
menawarkan saham baru sebanyak-banyaknya Bank will offer new shares at maximum of
sebesar 2.500.000.000 saham dan penerbitan 2,500,000,000 shares and warrants at
waran sebanyak-banyaknya 880.000.000 maximum of 880,000,000 of warrants with
lembar dengan Hak Memesan Efek Terlebih Pre-Emptive Rights. The decision was in
Dahulu (“HMETD”). Keputusan ini dituangkan accordance with Deed No. 18 dated March 10,
dalam Akta Pernyataan Keputusan Rapat 2016 by Notary Agung Iriantoro SH, MH.
No. 18 tanggal 10 Maret 2016 yang dibuat oleh
Notaris Agung Iriantoro SH, MH.
11
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran umum terbatas I (lanjutan) c. Limited public offering I (continued)
Pada tanggal 23 Maret 2016, Bank mengajukan On March 23, 2016, the Bank filed a registration
pernyataan pendaftaran dalam rangka statement for Limited Public Offering (“LPO”) I
Penawaran Umum Terbatas (“PUT”) I melalui through letter No. 017/SET/DIR/BYB-
surat No. 017/SET/DIR/BYBTBK/III/2016 TBK/III/2016 to OJK-Capital Market and then
kepada OJK-Pasar Modal dan kemudian on May 2, 2016, the Bank received a letter on
tanggal 2 Mei 2016 Bank menerima surat effective registration notification from OJK-
pemberitahuan efektifnya pernyataan Capital Market through letter
pendaftaran dari OJK-Pasar Modal melalui No.S-215/D.04/2016.
surat No. S-215/D.04/2016.
Dalam pelaksanaan PUT I, sebanyak In LPO I, 1,509,096,000 new shares with an
1.509.096.000 saham baru dengan harga exercise price of Rp125 (full amount) per share
pelaksanaan Rp125 (nilai penuh) per lembar were successfully absorbed, as such the funds
sahamnya berhasil diserap, sehingga dana gathered from the LPO I amounted to
yang berhasil dihimpun dari proses PUT I Rp188,637,000,000 (full amount).
tersebut sebesar Rp188.637.000.000 (nilai
penuh).
Penerbitan waran yang dilaksanaan sampai Meanwhile, for the issuance of warrants which
dengan 18 Mei 2018, dari 880.000.000 waran, are exercised up to May 18, 2018, from
berhasil diserap sebesar 746.967.673 waran 880,000,000 warrants, 746,967,673 warrants
dengan harga pelaksanaan Rp135 (nilai penuh) were successfully absorbed with an exercise
per waran, sehingga dana yang berhasil price of Rp135 (full amount) per warrant, as
diserap adalah sebesar Rp100.840.635.855 such the funds gathered amounted to
(nilai penuh). Rp100,840,635,855 (full amount).
d. Penawaran umum terbatas II d. Limited public offering II
Pada RUPSLB tanggal 27 Juni 2018, Para On the EGMS dated June 27, 2018, the
Pemegang Saham menyetujui untuk Shareholders agreed to conduct a Limited
melakukan Penawaran Umum Terbatas Public Offering (“LPO”) II with Pre-emptive
(“PUT”) II dengan Hak Memesan Efek Terlebih Rights to the Shareholders for the issuance of
Dahulu kepada Para Pemegang Saham dalam new shares of maximum 3,000,000,000 new
rangka penerbitan saham baru sebanyak- shares and the issuance of Series II Warrants
banyaknya 3.000.000.000 saham dan of maximum in the amount of 1,700,000,000
penerbitan Waran Seri II sebanyak banyaknya warrants.
sebesar 1.700.000.000 lembar.
Pada tanggal 28 Mei 2019, Bank mendapatkan On May 28, 2019, the Bank received an
pernyataan efektif dari OJK melalui surat effective statement from OJK through letter
No. S-64/D.04/2019. Dalam pelaksanaan PUT No. S-64/D.04/2019. In the implementation of
II, Bank mengeluarkan 499.603.954 lembar LPO II, the Bank issued 499,603,954 new
saham baru dengan harga perlaksanaan shares with an exercise price of Rp338 (full
Rp338 (nilai penuh) per lembar saham. Pada amount) per share. In LPO II, there was a
PUT II, terdapat pembeli siaga yaitu PT Akulaku standby buyer, PT Akulaku Silvrr Indonesia,
Silvrr Indonesia, sehingga seluruh saham yang therefore all the shares offered were absorbed
ditawarkan diserap habis dan jumlah dana and the total funds received by the Bank
yang diterima Bank adalah sebesar amounted to Rp168,866,136,452 (full amount).
Rp168.866.136.452 (nilai penuh).
12
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Penambahan Modal Tanpa Hak Memesan e. Capital Increase Without Pre-Emptive Rights
Efek Terlebih Dahulu
Pada RUPSLB tanggal 27 Juni 2018, para On the EGMS dated June 27, 2018, the Bank’s
Pemegang Saham juga menyetujui untuk Shareholders have also agreed to conduct
melakukan Penambahan Modal Tanpa Hak Capital Increase Without Pre-Emptive Rights
Memesan Efek Terlebih dahulu (“PMTHMETD”) (“PMTHMETD”) for strategic investors with
kepada investor strategis dengan jumlah maximum amount of 469,591,963 new shares.
sebanyak-banyaknya 469.591.963 saham
baru.
Pada tanggal 22 Maret 2019, Bank telah On March 22, 2019, the Bank has conducted
melaksanakan PMTHMETD dengan PMTHMETD by issuing 469,591,963 new
menerbitkan sebanyak 469.591.963 saham shares with a nominal value of Rp100 (full
baru dengan nominal Rp100 (nilai penuh) per amount) per share and an exercise price of
lembar saham dan harga pelaksanaan Rp338 Rp338 (full amount) per share. The addition of
(nilai penuh) per lembar saham. Penambahan shares is the result of additional capital by
saham tersebut merupakan hasil dari PT Akulaku Silvrr Indonesia. The funds received
penambahan modal oleh PT Akulaku Silvrr from this PMTHMETD amounted to
Indonesia. Dana yang diterima dari Rp158,722,083,494 (full amount).
PMTHMETD ini adalah sebesar
Rp158.722.083.494 (nilai penuh).
f. Penawaran umum terbatas III f. Limited public offering III
Berdasarkan hasil RUPSLB pada tanggal Based on the results of the EGMS dated
28 Juni 2019, Pemegang Saham Bank June 28, 2019, the Bank’s Shareholders agreed
menyetujui untuk melaksanakan Penawaran to conduct Limited Public Offering (“LPO”) III
Umum Terbatas (“PUT”) III dengan Hak with Pre-emptive Rights to shareholders to issue
Memesan Efek Terlebih Dahulu kepada para a maximum of 5,000,000,000 shares.
pemegang saham dengan sebanyak-
banyaknya saham yang akan dikeluarkan
sebesar 5.000.000.000 lembar saham.
Pada tanggal 18 Juni 2020, Bank mendapatkan On June 18, 2020, the Bank received an
pernyataan efektif dari OJK melalui surat effective statement from OJK through letter
No. S-66/D.04/2020. Dalam pelaksanaan PUT No. S-66/D.04/2020. During the LPO III,
III, ditawarkan sebanyak-banyaknya a maximum of 1,320,381,878 new shares were
1.320.381.878 saham baru atas nama dengan offered with a nominal value of Rp100 (full
nilai nominal Rp100 (nilai penuh), dengan harga amount) with an exercise price of Rp300 (full
pelaksanaan Rp300 (nilai penuh) per lembar amount) per new share. In this LPO III,
saham baru. Pada PUT III ini, sebanyak amounting to 500,013,138 shares were
500.013.138 lembar saham berhasil diserap, successfully absorbed, as such the funds
sehingga dana yang berhasil didapatkan gathered amounted to Rp150,003,941,400 (full
adalah sebesar Rp150.003.941.400 (nilai amount).
penuh).
g. Penawaran umum terbatas IV g. Limited public offering IV
Pada tanggal 30 September 2020, telah On September 30, 2020, an EGMS was held
dilaksanakan RUPSLB dan telah disepakati and it was agreed that the Bank would conduct
bahwa Bank akan melaksanakan Penawaran a Limited Public Offering (“LPO”) IV with
Umum Terbatas (“PUT”) IV dengan Hak Pre-Emptive Rights to shareholders for the the
Memesan Efek Terlebih Dahulu kepada para issuance of new shares at maximum of
pemegang saham dalam rangka penerbitan 5,000,000,000 new shares.
saham baru sebanyak-banyaknya
5.000.000.000 lembar saham baru.
13
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Penawaran umum terbatas IV (lanjutan) g. Limited public offering IV (continued)
Pada tanggal 31 Mei 2021, OJK mengeluarkan On May 31, 2021, OJK issued effective letter for
Surat Pernyataan Efektif atas Pelaksanaan LPO IV through letter No. S-76/D.04/2021.
PUT IV Bank melalui surat No. S-76/D.04/2021.
Dalam pelaksanaan PUT IV, Bank In the LPO IV, the Bank issued a maximum of
mengeluarkan sebanyak-banyaknya 832,724,404 shares with nominal value of
832.724.404 lembar saham dengan nominal Rp100 (full amount) per share and exercise
Rp100 (nilai penuh) dan harga pelaksanaan price of Rp300 (full amount) per share. All new
Rp300 (nilai penuh) per lembar saham. Seluruh shares issued by the Bank in this LPO IV were
penerbitan saham baru Bank pada PUT IV ini absorbed with total funds received amounting
terserap habis dengan total dana yang diterima to Rp249,817,321,200 (full amount).
sebesar Rp249.817.321.200 (nilai penuh).
h. Penawaran umum terbatas V h. Limited public offering V
Pada tanggal 28 Mei 2021, telah dilaksanakan On May 28, 2021, an EGMS was held and it
RUPSLB dan telah disepakati bahwa Bank was agreed that the Bank would conduct a
akan melaksanakan Penawaran Umum Limited Public Offering (“LPO”) V with
Terbatas (“PUT”) V dengan Hak Memesan Efek Pre-Emptive Rights to shareholders for the
Terlebih Dahulu kepada para pemegang saham issuance of maximum of 5,000,000,000 new
dalam rangka penerbitan saham baru shares.
sebanyak-banyaknya 5.000.000.000 lembar
saham baru.
Pada tanggal 18 November 2021, OJK On November 18, 2021, OJK issued effective
mengeluarkan Surat Pernyataan Efektif letter No. S-208/D.04/2021 for the
atas Pelaksanaan PUT V, melalui surat implementation of LPO V.
No. S-208/D.04/2021.
Pada pelaksaaan PUT V, Bank menerbitkan In the implementation of LPO V, the Bank issued
1.927.162.194 lembar saham baru dengan 1,927,162,194 shares with nominal value of
nominal Rp100 (nilai penuh) per lembar saham, Rp100 (full amount) per share and exercise
dan harga pelaksanaan Rp1,300 (nilai penuh) price of Rp1,300 (full amount) per share. All new
per lembar saham. Seluruh penerbitan saham shares issued by the Bank in this LPO V were
baru Bank pada PUT V ini terserap habis absorbed with total funds received amounting to
dengan total dana yang diterima oleh Bank Rp2,505,310,852,200 (full amount).
sebanyak Rp2.505.310.852.200 (nilai penuh).
14
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
i. Penawaran umum terbatas VI i. Limited public offering VI
Pada tanggal 21 Juli 2022, telah dilaksanakan On July 21, 2022, an EGMS was held and it was
RUPSLB dan telah disepakati bahwa Bank agreed that the Bank would conduct a Limited
akan melaksanakan Penawaran Umum Public Offering to shareholders with
Terbatas kepada para pemegang saham untuk Pre-Emptive Rights (“PMHMETD”) VI for the
Penambahan Modal dengan Hak Memesan issuance of maximum of 5,000,000,000 new
Efek Terlebih Dahulu (“PMHMETD”) VI dalam shares.
rangka penerbitan saham baru sebanyak-
banyaknya 5.000.000.000 lembar saham baru.
Pada tanggal 10 November 2022, OJK On November 10, 2022, OJK issued effective
mengeluarkan Surat Pernyataan Efektif letter No. S-235/D.04/2022 for the
atas Pelaksanaan PMHMETD VI, melalui surat implementation of PMHMETD VI.
No. S-235/D.04/2022.
Pada pelaksaaan PMHMETD VI, Bank In the implementation of PMHMETD VI, the
menerbitkan 2.617.133.834 lembar saham baru Bank issued 2,617,133,834 shares with nominal
dengan nominal Rp100 (nilai penuh) per lembar value of Rp100 (full amount) per share and
saham, dan harga pelaksanaan Rp650 (nilai exercise price of Rp650 (full amount) per share.
penuh) per lembar saham. Seluruh penerbitan All new shares issued by the Bank in this
saham baru Bank pada PMHEMTD VI ini PMHMETD VI were absorbed with total funds
terserap habis dengan total dana yang diterima received amounting to Rp1,701,136,997,950
oleh Bank sebanyak Rp1.701.136.997.950 (full amount).
(nilai penuh).
j. Dewan Komisaris dan Direksi j. Boards of Commissioners and Directors
Susunan pengurus Bank untuk periode The composition of the Bank's Boards of
31 Desember 2022 dan 2021 adalah sebagai Commissioners and Directors as of December
berikut: 31, 2022 and 2021 are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President/ Independent
Independen Suprihadi Suprihadi Commissioner
Komisaris Tjandra Mindharta Gozali Tjandra Mindharta Gozali Commissioner
Komisaris Independen Pamitra Wineka Pamitra Wineka Independent Commissioner
Komisaris Independen Pramoda Dei Sudarmo Pramoda Dei Sudarmo*) Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Tjandra Gunawan Tjandra Gunawan President Director
Direktur TSI Chen Jun Chen Jun*) IT Director
Direktur Aditya Wahyu Windarwo Aditya Wahyu Windarwo Director
Direktur Kepatuhan Ricko Irwanto Ricko Irwanto*) Compliance Director
*)
Efektif setelah mendapatkan persetujuan dari *)
Effective after getting approval from the Financial
Otoritas Jasa Keuangan (OJK). Services Authority (FSA).
15
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
k. Komite Audit k. Audit Committee
Susunan Komite Audit Bank pada tanggal The Bank’s Audit Committee as of December
31 Desember 2022 dan 2021 adalah sebagai 31, 2022 and 2021 is as follows:
berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Komite Audit Audit Committee
Ketua Pamitra Wineka Pamitra Wineka Chairperson
Anggota R. Rivai M. Noer R. Rivai M. Noer Member
Anggota Adi Priyono Adi Priyono Member
l. Kepala Divisi Audit Intern l. Head of Internal Audit Division
Sesuai dengan Surat Keputusan Direksi In accordance with the resolution of
No. SKEP/0853/SDM/BYB/VI/2020 tanggal the Board as stated in
15 Juni 2020, Dewan Direksi telah menunjuk Letter No. SKEP/0853/SDM/BYB/VI/2020
Sdr. Windu Tri Andaruno sebagai Kepala Divisi dated June 15, 2020, the Board of Directors has
Audit Intern. appointed Mr. Windu Tri Andaruno as the Head
of Internal Audit Division.
m. Sekretaris Perusahaan m. Corporate Secretary
Sesuai dengan Peraturan Pasar Modal-LK In accordance with the Capital Market
No. IX.I.4 dan berdasarkan Surat Keputusan Regulation-LK No. IX.I.4 and based
Direksi No. SKEP/184/SET/DIR/BYB/VIII/2020 on the Board of Directors’ Decree
tanggal 4 Agustus 2020, Bank telah menunjuk No. SKEP/184/SET/DIR/BYB/VIII/2020 dated
Sdri. Agnes Fibri Triliana Dewi untuk August 4, 2020, the Bank has appointed
melaksanakan fungsi Sekretaris Perusahaan. Ms. Agnes Fibri Triliana Dewi to carry out the
Corporate Secretary functions.
n. Total karyawan n. Number of employees
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, the Bank
Bank memiliki karyawan masing-masing has 1,017 and 641 employees, respectively
sebanyak 1.017 dan 641 (tidak di audit). (unaudited).
Personil manajemen kunci adalah orang-orang Key management personnel are those people
yang mempunyai kewenangan dan tanggung who have the authority and responsibility to
jawab untuk merencanakan, memimpin dan plan, lead and control the activities of the Bank,
mengendalikan aktivitas Bank, secara langsung directly or indirectly. Key management
atau tidak langsung, termasuk Direktur, personnel are the Directors, Commissioners
Komisaris dan pejabat eksekutif dari Bank and executive employees of the Bank
sesuai dengan peraturan BI. according to BI regulation.
Manajemen Bank bertanggung jawab atas The Bank’s management is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these financial
ini sesuai dengan Standar Akuntansi Keuangan di statements in accordance with Indonesian Financial
Indonesia, yang telah diselesaikan dan diotorisasi Accounting Standards, which were completed and
untuk diterbitkan oleh Dewan Direksi Bank pada authorized for issuance by the Board of Directors of
tanggal 29 Maret 2023. the Bank on March 29, 2023.
16
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PERUBAHAN KEBIJAKAN AKUNTANSI 2. CHANGES IN ACCOUNTING PRINCIPLE
Bank menerapkan pertama kali seluruh standar baru The Bank made first time adoption of all the new
dan/atau yang direvisi yang berlaku efektif untuk and/or revised standards effective for the periods
periode yang dimulai pada atau setelah 1 Januari beginning on or after January 1, 2022, including the
2022, termasuk standar yang direvisi berikut ini yang following revised standards that have affected the
mempengaruhi laporan keuangan: financial statements is:
- Amendemen PSAK 22, “Kombinasi Bisnis - Amendments to SFAS 22, “Business
Rujukan ke Kerangka Konseptual”. Combinations on Reference to Conceptual
Amendemen ini mengklarifikasi interaksi antara Frameworks”. This amendments clarifiy the
PSAK 22, PSAK 57, ISAK 30 dan Kerangka interactions between SFAS 22, SFAS 57, IFAS
Konseptual Pelaporan Keuangan. 30 and the Conceptual Framework of Financial
Reporting.
- Amendemen PSAK 57, “Provisi, Liabilitas - Amendments to SFAS 57, "Provisions,
Kontinjensi, dan Aset Kontinjensi tentang Contingent Liabilities, and Contingent Assets
Kontrak Memberatkan - Biaya Memenuhi concerning Onerous Contracts - Cost of
Kontrak”. Amendemen ini mengklarifikasi biaya Fulfilling the Contracts". This amendment
untuk memenuhi suatu kontrak dalam kaitannya clarifies the cost of fulfilling a contract in relation
dalam menentukan apakah suatu kontrak to determining whether a contract is an onerous
merupakan kontrak memberatkan. contract.
- Penyesuaian Tahunan 2020 - PSAK 71, - 2020 Annual Adjustment - SFAS 71, “Financial
“Instrumen Keuangan - Imbalan dalam Instruments - Fee under “10 percent” test for
pengujian “10 persen” untuk penghentian derecognition of financial liabilities”. The
pengakuan liabilitas keuangan”. Amandemen amendments clarify the costs included in the
tersebut mengklarifikasi biaya yang termasuk entity when assessing whether the terms of the
dalam entitas ketika menilai apakah new or modified financial liabilities are
persyaratan liabilitas keuangan baru atau yang substantially different from the terms of the
dimodifikasi secara substansial berbeda dari original financial liabilities.
persyaratan liabilitas keuangan asli.
Implementasi dari standar-standar tersebut The implementation of the above standards did
tidak menghasilkan perubahan substansial not result in substantial changes to the Bank’s
terhadap kebijakan akuntansi Bank dan tidak accounting policies and had no material impact
memiliki dampak yang material terhadap to the financial statements for current or prior
laporan keuangan di tahun berjalan atau tahun financial years.
sebelumnya.
- Siaran Pers Dewan Standar Akuntansi - Financial Accounting Standards Board of the
Keuangan Ikatan Akuntan Indonesia (DSAK Institute of Indonesia Chartered Accountants
IAI) mengenai “Pengatribusian Imbalan pada (DSAK IAI) Press Release regarding “Attributing
Periode Jasa” Benefits to Periods of Service”
Pada bulan April 2022, DSAK IAI (Dewan In April 2022, DSAK IAI (Institute of Indonesia
Standar Akuntansi Keuangan Ikatan Akuntan Chartered Accountants’ Accounting Standard
Indonesia) menerbitkan materi penjelasan Board) issued an explanatory material through
melalui siaran pers atas persyaratan a press release regarding attribution of benefits
pengatribusian imbalan pada periode jasa to periods of service in accordance with PSAK
sesuai PSAK 24: Imbalan Kerja yang diadopsi 24: Imbalan Kerja which was adopted from IAS
dari IAS 19 Employee Benefits. Materi 19 Employee Benefits. The explanatory
penjelasan tersebut menyampaikan informasi material conveyed the information that the fact
bahwa pola fakta umum dari program pensiun pattern of the pension program based on the
berbasis undang-undang ketenagakerjaan yang Labor Law currently enacted in Indonesia is
berlaku di Indonesia saat ini memiliki pola fakta similar to those responded and concluded in
serupa dengan yang ditanggapi dan the IFRS Intepretation Committee (IFRIC)
disimpulkan dalam IFRS Intepretation Agenda Decision on Attributing Benefit to
Committee (“IFRIC”) Agenda Decision Periods of Service (IAS 19).
Attributing Benefit to Periods of Service
(IAS 19).
17
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PERUBAHAN KEBIJAKAN AKUNTANSI 2. CHANGES IN ACCOUNTING PRINCIPLE
(lanjutan) (continued)
Bank menerapkan pertama kali seluruh standar baru The Bank made first time adoption of all the new
dan/atau yang direvisi yang berlaku efektif untuk and/or revised standards effective for the periods
periode yang dimulai pada atau setelah 1 Januari beginning on or after January 1, 2022, including the
2022, termasuk standar yang direvisi berikut ini yang following revised standards that have affected the
mempengaruhi laporan keuangan: (lanjutan) financial statements is: (continued)
- Siaran Pers Dewan Standar Akuntansi - Financial Accounting Standards Board of the
Keuangan Ikatan Akuntan Indonesia (DSAK Institute of Indonesia Chartered Accountants
IAI) mengenai “Pengatribusian Imbalan pada (DSAK IAI) Press Release regarding “Attributing
Periode Jasa” (lanjutan) Benefits to Periods of Service” (continued)
Bank telah menerapkan materi penjelasan The Bank has adopted the said explanatory
tersebut dan dengan demikian merubah material and accordingly changed its
kebijakan akuntansi menyangkut atribusi accounting policy regarding attribution of
imbalan kerja pada periode jasa dari yang benefits to periods of service previously applied.
kebijakan yang diterapkan sebelumnya. Impact of the changes in the accounting policy
Dampak perubahan kebijakan akuntansi is not material, therefore it is booked in the
tersebut adalah tidak material sehingga financial statements of the Bank as of
seluruhnya dibukukan pada laporan keuangan December 31, 2022 and for the year then
Bank pada tanggal 31 Desember 2022 dan ended.
untuk tahun yang berakhir pada tanggal
tersebut.
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: financial statements are as follows:
a. Pernyataan kepatuhan terhadap Standar a. Statement of compliance with Financial
Akuntansi Keuangan (SAK) Accounting Standards (FAS)
Laporan keuangan telah disusun dan disajikan The financial statements have been prepared
sesuai dengan Standar Akuntansi Keuangan di and presented in accordance with Indonesian
Indonesia yang dikeluarkan oleh Ikatan Financial Accounting Standards issued by the
Akuntan Indonesia dan Peraturan No. VIII.G.7 Indonesian Institute of Accountants and
tentang “Penyajian dan Pengungkapan Regulation No. VIII.G.7 related to "Presentation
Laporan Keuangan Emiten atau Perusahaan and Disclosure of Financial Statements of
Publik". Listed Companies or Public Companies".
b. Dasar penyajian laporan keuangan b. Basis of presentation of financial
statements
Laporan keuangan Bank disusun dan disajikan The Bank’s financial statements have been
berdasarkan Standar Akuntansi Keuangan di prepared and presented in accordance with
Indonesia, yang mencakup Pernyataan dan Indonesian Financial Accounting Standards,
Interpretasi yang dikeluarkan oleh Dewan including Standards and Interpretations issued
Standar Akuntasi Keuangan Ikatan Akuntan by the Financial Accounting Standards Board of
Indonesia (DSAK IAI) dan peraturan-peraturan the Indonesian Institute of Accountants (Dewan
serta pedoman penyajian dan pengungkapan Standar Akuntansi Indonesia or DSAK IAI) and
laporan keuangan yang diterbitkan oleh the regulations and guidelines on financial
Otoritas Jasa Keuangan (OJK). statement presentation and disclosures issued
by Financial Services Authority (Otoritas Jasa
Keuangan or OJK).
18
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
b. Dasar penyajian laporan keuangan b. Basis of presentation of financial
(lanjutan) statements (continued)
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual kecuali laporan arus kas, dengan on the accrual basis, except for the statement
menggunakan konsep biaya historis, kecuali of cash flows, using the historical cost concept
seperti disebutkan dalam catatan atas laporan of accounting, except as disclosed in the
keuangan yang relevan. relevant notes to the financial statement herein.
Laporan arus kas yang disajikan menggunakan The statements of cash flows which have been
metode langsung, menyajikan penerimaan dan prepared using direct method, present receipts
pengeluaran kas dan setara kas yang and disbursement of cash and cash equivalents
diklasifikasi ke dalam aktivitas operasi, classified into operating, investing and
investasi dan pendanaan. Untuk tujuan laporan financing activities. For the purpose of
arus kas, kas dan setara kas mencakup kas, statements of cash flows, cash and cash
giro pada Bank Indonesia, giro pada bank lain equivalents include cash, current accounts in
dan penempatan pada Bank Indonesia dan Bank Indonesia, current accounts in other
bank lain yang jatuh tempo dalam waktu 3 (tiga) banks and placements in Bank Indonesia and
bulan sejak tanggal perolehan, sepanjang tidak other banks that mature within 3 (three) months
digunakan sebagai jaminan atas pinjaman yang from acquisition date, and not being pledged as
diterima serta tidak dibatasi penggunaannya. collateral for borrowings nor restricted.
Kebijakan akuntasi yang diterapkan adalah The accounting policies adopted are
selaras bagi tahun yang dicakup oleh laporan consistently applied for the years covered by
keuangan, kecuali untuk standar akuntansi the financial statements, except for new and
baru dan revisi seperti diungkapkan pada revised accounting standards as disclosed in
Catatan 2. the Note 2.
Laporan keuangan disajikan dalam mata uang The financial statements are presented in
Rupiah (“Rp”), yang merupakan mata uang Rupiah (“Rp”), which is the functional and
fungsional dan penyajian Bank. Seluruh angka presentation currency of the Bank. Figures in
dalam laporan keuangan ini disajikan dalam these financial statements are presented in
jutaan Rupiah, kecuali dinyatakan lain. millions of Indonesian Rupiah, unless otherwise
stated.
c. Transaksi dengan pihak berelasi c. Transactions with related parties
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with related
berelasi. Dalam laporan keuangan ini, istilah parties. In these financial statements, the term
pihak berelasi sesuai dengan PSAK 7 (Revisi related parties are defined in accordance with
2015) tentang “Pengungkapan Pihak-pihak SFAS 7 (Revised 2015) on “Related Party
Berelasi”. Disclosures”.
Pihak berelasi adalah orang atau entitas yang Related parties are persons or entities related
terkait dengan Bank: to the Bank:
1) Orang atau anggota keluarga terdekat 1) A person or family member is closely
mempunyai relasi dengan Bank jika orang related to the Bank if the person:
tersebut:
i) memiliki pengendalian atau i) has joint control or control over the
pengendalian bersama atas Bank; Bank;
19
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
c. Transaksi dengan pihak berelasi (lanjutan) c. Transactions with related parties
(continued)
Pihak berelasi adalah orang atau entitas yang Related parties are persons or entities related
terkait dengan Bank: (lanjutan) to the Bank: (continued)
1) Orang atau anggota keluarga terdekat 1) A person or family member is closely
mempunyai relasi dengan Bank jika orang related to the Bank if the person:
tersebut: (lanjutan) (continued)
ii) memiliki pengaruh signifikan atas ii) has significant influence over the
Bank; atau Bank; or
iii) personel manajemen kunci Bank atau iii) is the key management personnel of
entitas induk Bank. the Bank or the Bank's parent.
2) Suatu entitas berelasi dengan Bank jika 2) A related entity with the Bank if it meets one
memenuhi salah satu hal berikut: of the following:
(i) Entitas dan Bank adalah anggota dari (i) Entities and the Bank are members of
kelompok usaha yang sama. the same business group.
(ii) Suatu entitas adalah entitas asosiasi (ii) An entity is an associate or joint
atau ventura bersama dari entitas lain venture of another entity (or an
(atau entitas asosiasi atau ventura associate or joint venture entity that is
bersama yang merupakan anggota a member of a business group, of
suatu kelompok usaha, yang mana which the other entity is a member).
entitas lain tersebut adalah
anggotanya).
(iii) Kedua entitas tersebut adalah ventura (iii) Both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
(iv) Suatu entitas adalah ventura bersama (iv) An entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate entity of the third entity.
ketiga.
(v) Entitas tersebut adalah suatu program (v) Such an entity is a post-employment
imbalan pasca kerja untuk imbalan benefit plan for the employee benefits
kerja dari Bank atau entitas yang of the Bank or entities related to the
terkait dengan Bank. Jika Bank adalah Bank. If the Bank is the entity that
entitas yang menyelenggarakan organizes the program, then the
program tersebut, maka entitas sponsoring entity also relates to the
sponsor juga berelasi dengan Bank. Bank.
(vi) Entitas yang dikendalikan atau (vi) Entities controlled or jointly controlled
dikendalikan bersama oleh orang by persons identified in letters (1).
yang diidentifikasi dalam huruf (1).
(vii) Orang yang diidentifikasi dalam butir (vii) Persons identified in (1) (i) have
(1) (i) memiliki pengaruh signifikan significant influence over the entity or
atas entitas atau merupakan personel are the key management personnel of
manajemen kunci entitas (atau entitas the entity (or a parent of the entity).
induk dari entitas).
20
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
c. Transaksi dengan pihak berelasi (lanjutan) c. Transactions with related parties
(continued)
Pihak berelasi adalah orang atau entitas yang Related parties are persons or entities related
terkait dengan Bank: (lanjutan) to the Bank: (continued)
2) Suatu entitas berelasi dengan Bank jika 2) A related entity with the Bank if it meets one
memenuhi salah satu hal berikut: (lanjutan) of the following: (continued)
(viii) Entitas, atau anggota dari kelompok di (viii) An entity, or any member of a group of
mana entitas merupakan bagian dari which it is a part, that provides key
kelompok tersebut, menyediakan jasa management personnel services to the
personel manajemen kunci kepada reporting entity or its parent.
entitas pelapor atau kepada entitas
induk dari entitas pelapor.
Seluruh transaksi signifikan dengan pihak All significant transactions with related parties
berelasi diungkapkan dalam laporan keuangan are disclosed in the financial statements
(Catatan 35). (Note 35).
d. Pelaporan segmen d. Segment reporting
Bank melaporkan informasi segmen yang The Bank discloses segment information that
memungkinkan pengguna laporan keuangan will enable users of financial statements to
untuk mengevaluasi sifat dan dampak evaluate the nature and financial effects of the
keuangan dari aktivitas bisnis yang melibatkan business activities in which the Bank engages
Bank dan lingkungan ekonomi dimana Bank with and the economic environment in which
beroperasi. the Bank operates.
Sebuah segmen operasi adalah sebuah An operating segment is a component of an
komponen dari entitas yang: entity:
- terlibat dalam aktivitas bisnis yang mana - that engages in business activities in
memperoleh pendapatan dan which it may earn revenue and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to the transaction with
transaksi dengan komponen lain dari bank other components of the same bank);
yang sama);
- hasil operasinya dikaji ulang secara reguler - whose operating results are reviewed
oleh pengambil keputusan operasional regularly by the entity’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decision about
daya yang dialokasikan pada segmen resources to be allocated to the segments
tersebut dan menilai kinerjanya; dan and assess its performance; and
- tersedia informasi keuangan yang dapat - for which discrete financial information is
dipisahkan. available.
21
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Pelaporan segmen (lanjutan) d. Segment reporting (continued)
Bank melakukan segmentasi pelaporan Segment reporting made by the Bank is based
berdasarkan informasi keuangan yang on the financial information used by operating
digunakan oleh pengambil keputusan decision makers in evaluating operating
operasional dalam mengevaluasi kinerja segment performance and determining the
segmen dan menentukan alokasi sumber daya allocation of its resources. Segmentation is also
yang dimilikinya. Segmentasi juga dilakukan based on the activity of each operating activities
berdasarkan aktivitas dari setiap kegiatan in the Bank. Segment reporting has been
operasi Bank. Pelaporan segmen telah disclosed in Note 36.
diungkapkan pada Catatan 36.
e. Aset dan liabilitas keuangan e. Financial assets and liabilities
1. Klasifikasi 1. Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
a. aset keuangan yang diukur pada nilai a. financial assets measured at fair value
wajar melalui laba rugi; through profit or loss;
b. aset keuangan yang diukur pada nilai b. financial assets measured at fair value
wajar melalui penghasilan through other comprehensive income;
komprehensif lain; c. financial assets measured at
c. aset keuangan yang diukur pada biaya amortised cost.
perolehan diamortisasi.
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan categories based on the business model
model bisnis dimana aset keuangan within which they are held and their
tersebut dimiliki dan karakteristik arus contractual cash flow characteristics. The
kas kontraktualnya. Model bisnis business model reflects how groups of
merefleksikan bagaimana kelompok aset financial assets are managed to achieve
keuangan dikelola untuk mencapai tujuan particular business objective.
bisnis tertentu.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortised cost if they meet the following
kondisi sebagai berikut: conditions:
a. aset keuangan dikelola dalam model a. financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
b. persyaratan kontraktual dari aset b. the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date
pada tanggal tertentu atas arus kas for cash flows obtained solely from
yang diperoleh semata dari payment of principal and interest
pembayaran pokok dan bunga (“SPPI”) on the principal amount owed.
(“SPPI”) dari jumlah pokok terutang.
22
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
memenuhi kondisi sebagai berikut: they meet the following conditions:
a. aset keuangan dikelola dalam model a. financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual contractual cash flows and selling the
dan menjual aset keuangan; dan financial assets; and
b. persyaratan kontraktual dari aset b. the contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk di fair value through other comprehensive
perdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortised cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make an
membuat penetapan yang tidak dapat irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortised cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income or at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain atau pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
Penilaian bisnis model Evaluation of business model
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
23
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Penilaian bisnis model (lanjutan) Evaluation of business model
(continued)
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
a. Bagaimana kinerja dari model bisnis a. How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personel manajemen kunci reported to the Bank's key
Bank; management personnel;
b. Apakah risiko yang mempengaruhi b. What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including
aset keuangan yang dimiliki dalam financial assets held in the business
model bisnis) dan khususnya model) and specifically how the
bagaimana cara aset keuangan financial assets are managed; and
tersebut dikelola; dan
c. Bagaimana penilaian kinerja c. How to evaluate the performance of
pengelola aset keuangan (sebagai managers of financial assets (for
contoh, apakah penilaian kinerja example, whether performance
berdasarkan nilai wajar dari aset yang appraisals are based on the fair value
dikelola atau arus kas kontraktual of the assets being managed or the
yang diperoleh). contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan managed and which performance
penilaian kinerjanya berdasarkan nilai appraisals based on fair value are
wajar diukur pada nilai wajar melalui laba measured at fair value through profit or
rugi. loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under this
kelompok ini, kecuali derivatif yang classification unless they are designated
ditetapkan sebagai instrumen lindung nilai as effective hedging instruments.
efektif.
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (“SPPI”) and interest (“SPPI”)
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of financial
keuangan pada saat pengakuan awal. assets at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as compensation for the time value
nilai waktu atas uang dan risiko kredit of money and credit risk in relation to the
terkait jumlah pokok terutang pada periode principal amount owed over a certain
waktu tertentu dan juga risiko dan biaya period of time and also the risk and
peminjaman standar, dan juga margin laba. standard borrowing costs, as well as profit
margins.
24
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Dalam Bank considers:
melakukan penilaian, Bank
mempertimbangkan:
a. Peristiwa kontinjensi yang akan a. Contingency events that will change
mengubah waktu atau jumlah arus kas the timing or amount of contractual
kontraktual; cash flow;
b. Fitur leverage; b. Leverage feature;
c. Persyaratan pembayaran dimuka dan c. Terms of advance payment and
perpanjangan kontraktual; contractual extension;
d. Persyaratan mengenai klaim yang d. Requirements regarding limited claims
terbatas atas arus kas yang berasal for cash flows from specific assets;
dari aset spesifik; dan and
e. Fitur yang dapat mengubah nilai waktu e. Features that can change the time
dari elemen uang. value of the money element.
Dibawah ini merupakan klasifikasi Sets out below the classification of the
instrumen keuangan yang dimiliki Bank: Bank's financial instruments:
Instrumen keuangan/ Kategori yang didefinisikan oleh Golongan/ Subgolongan/
Financial instrument PSAK 71/ Category as defined by Class Subclasses
SFAS 71
Kas/Cash
Giro pada Bank Indonesia dan giro pada bank lain/
Current accounts with Bank Indonesia and current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Kredit yang diberikan/Loans
Biaya perolehan diamortisasi/
Amortised cost Efek-efek yang dibeli dengan janji dijual kembali/
Securities purchased under agreements to resell
Aset lain-lain/Other assets Tagihan terkait pembayaran kredit
channeling dan direct/Receivables
related to channeling and direct
loans repayment
Tagihan gerbang pembayaran,
Aset keuangan/ Tagihan ATM Bersama, ALTO, dan
Financial assets Prima/
Receivables from payment gateway,
receivables from ATM Bersama,
ALTO dan Prima
Piutang asuransi/
Insurance receivables
Piutang bunga/
Interest receivables
Setoran jaminan/
Guarantee deposit
Tagihan lain dari debitur/
Other receivables from debtor
Tagihan lain/
Other receivables
Nilai wajar melalui penghasilan
komprehensif lain/ Fair value through Efek-efek/Marketable securities
other comprehensive income
25
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Dibawah ini merupakan klasifikasi Sets out below the classification of the
instrumen keuangan yang dimiliki Bank: Bank's financial instruments: (continued)
(lanjutan)
Instrumen keuangan/ Kategori yang didefinisikan oleh Golongan/ Subgolongan/
Financial instrument PSAK 71/ Category as defined by Class Subclasses
SFAS 71
Liabilitas segera/Liabilities due immediately
Simpanan nasabah dan simpanan dari bank lain/
Deposits from customers and deposits from other banks
Efek-efek yang dijual dengan janji dibeli kembali/
Securities sold under repurchase agreement
Liabilitas sewa/Lease liabilities
Liabilitas lain-lain/Other liabilities Titipan nasabah/
Liabilitas keuangan/ Deposits from customers
Financial liabilities Beban yang masih harus dibayar/
Biaya perolehan diamortisasi/
Accrued expenses
Amortised cost
Bonus/
Bonus
Cadangan biaya umum/General
accrued expense
Kewajiban payment point online
banking/Payment point online
banking liabilities
Pendapatan diterima
dimuka/Advances payable
Lainnya/Others
Komitmen dan Komitmen dan kontinjensi instrumen Performance bonds/Performance bonds
kontinjensi instrumen keuangan/ Commitment and
keuangan/ Commitment contingency financial instruments Fasilitas kredit yang diberikan yang belum digunakan/
and contingency Unused loan facilities
financial instruments
2. Pengakuan awal 2. Initial recognition
Bank pada awalnya mengakui transaksi The Bank initially recognises financial
keuangan pada tanggal dimana Bank instrument transactions on the date at
menjadi suatu pihak dalam perjanjian which the Bank becomes a party to the
kontraktual instrumen tersebut. Pembelian contractual agreement of the instrument.
dan penjualan aset keuangan yang lazim Regular purchases and sales of financial
(regular) diakui pada tanggal penyelesaian. assets are recognised on the settlement
date.
Pada saat pengakuan awal, aset keuangan A financial asset or financial liability is
atau liabilitas keuangan diukur pada nilai initially measured at fair value plus (for an
wajar ditambah (untuk item yang tidak item not subsequently measured at fair
diukur pada nilai wajar melalui laba rugi value through profit or loss) transaction
setelah pengakuan awal) biaya transaksi costs that are directly attributable to
yang dapat diatribusikan secara langsung financial assets acquisition or financial
atas perolehan aset keuangan atau liabilities issuance. The subsequent
penerbitan liabilitas keuangan. Pengukuran measurement of financial assets and
aset keuangan dan liabilitas keuangan financial liabilities depends on their
setelah pengakuan awal tergantung pada classification.
klasifikasi aset keuangan dan liabilitas
keuangan tersebut.
26
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
2. Pengakuan awal (lanjutan) 2. Initial recognition (continued)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issuance
penerbitan suatu liabilitas keuangan dan of a financial liability and are incremental
merupakan biaya tambahan yang tidak costs that would not have been incurred if
akan terjadi apabila instrumen keuangan the financial instruments had not been
tersebut tidak diperoleh atau diterbitkan. acquired or issued.
Aset keuangan yang diukur pada nilai wajar Financial assets measured at fair value
melalui laporan laba rugi pada awalnya through profit or loss are initially recognised
dicatat sebesar nilai wajar dan biaya at fair value, and transaction costs are
transaksinya dibebankan pada laporan expensed in the profit or loss. Financial
laba rugi. Aset keuangan yang diukur pada assets measured at fair value through other
nilai wajar melalui penghasilan comprehensive and financial assets
komprehensif lain dan aset keuangan yang measured at fair value through profit or loss
diukur pada nilai wajar melalui laporan laba are subsequently measured at fair value.
rugi selanjutnya dicatat sebagai nilai wajar. Financial assets classified as amortised
Aset keuangan yang diklasifikasikan cost are measured at amortised cost using
sebagai biaya perolehan diamortiasi dicatat the effective interest rate method.
sebesar biaya perolehan diamortisasi
dengan menggunakan metode suku bunga
efektif.
Untuk liabilitas keuangan, biaya transaksi For financial liabilities, transaction costs are
dikurangkan dari jumlah utang yang diakui deducted from the amount of debt initially
pada pengakuan awal liabilitas. Biaya recognised. Such transactions costs are
transaksi tersebut diamortisasi selama amortised over the terms of the instruments
umur instrumen berdasarkan metode suku based on the effective interest rate method
bunga efektif dan dicatat sebagai bagian and are recorded as part of interest
dari beban bunga. expense.
3. Penghentian pengakuan 3. Derecognition
Aset dan liabilitas keuangan dihentikan Financial assets and liabilities are
pengakuannya ketika hak kontraktual atas derecognized when the contractual rights
arus kas yang berasal dari aset keuangan to receive cash flows from the financial
tersebut berakhir. assets have expired.
27
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
3. Penghentian pengakuan (lanjutan) 3. Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognised
pengakuannya ketika: when:
(1) Hak kontraktual atas arus kas (1) The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
(2) Bank telah mentransfer haknya (2) The Bank has transferred its
untuk menerima arus kas yang rights to receive cash flows from
berasal dari aset tersebut atau the asset or has assumed an
menanggung liabilitas untuk obligation to pay the received
membayarkan arus kas yang cash flows in full without material
diterima tersebut secara penuh delay to a third party under a
tanpa penundaan berarti kepada ‘pass-through’ arrangement; and
pihak ketiga dibawah either (a) the Bank has
kesepakatan pelepasan, dan transferred substantially all the
antara (a) Bank telah mentransfer risks and rewards of the asset, or
secara substansial seluruh risiko (b) the Bank has neither
dan manfaat atas aset, atau (b) transferred nor retained
Bank tidak mentransfer maupun substantially all the risks and
tidak memiliki secara substansial rewards of the asset, but has
seluruh risiko dan manfaat atas transferred control of the asset.
aset, tetapi telah mentransfer
kendali atas aset.
Ketika Bank telah mentransfer hak When the Bank has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau telah memasuki kesepakatan asset or has entered into a
pelepasan dan tidak mentransfer serta passthrough arrangement and has
tidak mempertahankan secara neither transferred nor retained
substansial seluruh risiko dan manfaat substantially all the risks and rewards
atas aset atau tidak mentransfer of the asset nor transferred control of
kendali atas aset, aset diakui sebesar the asset, the asset is recognised to
keterlibatan Bank yang berkelanjutan the extent of the Bank’s continuing
atas aset tersebut. involvement in the asset.
Kredit yang diberikan dihapusbukukan Loans are written-off when there is no
ketika tidak terdapat prospek yang realistic prospect of collection in the
realistis mengenai pengembalian near future or the normal relationship
pinjaman atau hubungan normal between the Bank and the borrowers
antara Bank dan debitur telah has ceased to exist. When a loan is
berakhir. Pinjaman yang tidak dapat deemed uncollectible, it is written-off
dilunasi tersebut dihapusbukukan against the related allowance for
dengan mendebit penyisihan kerugian impairment losses.
penurunan nilai.
28
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
3. Penghentian pengakuan (lanjutan) 3. Derecognition (continued)
Penerimaan kembali atas aset keuangan Subsequent recoveries from financial
yang telah dihapusbukukan dicatat assets which were written-off are recorded
sebagai pendapatan operasional lainnya as other operating income in the
pada laporan laba rugi. statements of profit or loss.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognised
pengakuannya jika liabilitas yang when the obligation under the liability
ditetapkan dalam kontrak dilepaskan, is discharged, cancelled, or has
dibatalkan, atau kadaluarsa. expired.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms,
keadaan yang secara substansial or the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, maka derecognition of the original liability
pertukaran atau modifikasi tersebut and the recognition of a new liability,
diperlakukan sebagai penghentian and the difference in the respective
pengakuan liabilitas awal dan carrying amounts is recognised in the
pengakuan liabilitas baru, dan profit or loss and other comprehensive
perbedaan nilai tercatat masing- income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain.
4. Pengakuan pendapatan dan beban 4. Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. For fair value through other
aset nilai wajar melalui penghasilan comprehensive income securities
komprehensif lain serta aset keuangan and financial assets and liabilities
dan liabilitas keuangan yang dicatat held at amortised cost, interest income
berdasarkan biaya perolehan and interest expense is recognized
diamortisasi, diakui pada laporan laba in the statements of profit or loss and
rugi dan penghasilan komprehensif other comprehensive income using the
lain dengan menggunakan suku bunga effective interest rate method.
efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortised cost of
aset keuangan sebelum disesuaikan a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
29
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
4. Pengakuan pendapatan dan beban 4. Income and expense recognition
(lanjutan) (continued)
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortised cost of a liability.
liabilitas.
b. Untuk aset keuangan yang memburuk b. For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortised cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka interest income will be calculated by
perhitungan pendapatan bunga akan applying an effective interest rate to
dihitung dengan menerapkan tingkat the gross carrying amount of the
bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar atas aset in the fair value of fair value through
keuangan yang dikasifikasikan dalam other comprehensive income financial
kelompok nilai wajar melalui assets are recognised directly in other
penghasilan komprehensif lain diakui comprehensive income (as part of
secara langsung dalam laporan laba equity), until the financial asset is
rugi komprehensif (merupakan bagian derecognised or impaired, except gain
dari ekuitas) sampai aset keuangan or loss arising from changes in
tersebut dihentikan pengakuannya exchanges rate for debt instrument.
atau adanya penurunan nilai, kecuali
keuntungan atau kerugian akibat
perubahan nilai tukar untuk instrumen
utang.
Pada saat aset keuangan dihentikan When a financial asset is
pengakuannya atau dilakukan derecognised or impaired, the
penurunan nilai, keuntungan atau cumulative gains or losses previously
kerugian kumulatif yang sebelumnya recognised in equity are recognised in
diakui dalam ekuitas harus diakui pada profit or loss.
laporan laba rugi.
5. Reklasifikasi aset keuangan 5. Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
30
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
5. Reklasifikasi aset keuangan (lanjutan) 5. Reclassification of financial assets
(continued)
Perubahan model bisnis sifatnya harus The characteristic of business model
berdampak secara signifikan terhadap changes must significantly impact to the
kegiatan operasional Bank seperti Bank’s operational activities such as
memperoleh, melepaskan, atau collecting, disposing or terminating a
mengakhiri suatu lini bisnis. Selain itu, business line. In addition, the Bank has to
Bank perlu membuktikan adanya prove the changes to external parties.
perubahan tersebut kepada pihak
eksternal.
Bank akan mereklasifikasi seluruh aset The Bank will reclassify all financial assets
keuangan yang terkena dampak dari impacted by business model changes.
perubahan model bisnis. Perubahan tujuan Changes of the objective of the Bank’s
model bisnis Bank harus berdampak business model must be impacted before
sebelum tanggal reklasifikasi. reclassification date.
Yang bukan merupakan perubahan model The following lists are not changes in
bisnis adalah: business model:
a. perubahan intensi berkaitan dengan a. changes in intention in relation with
aset keuangan tertentu (bahkan dalam certain financial asset (even in
situasi perubahan signifikan dalam situations of significant changes in
kondisi pasar). market conditions).
b. hilangnya sementara pasar tertentu b. temporary loss of certain markets for
untuk aset keuangan. financial assets.
c. pengalihan aset keuangan antara c. transfer of financial asset between
bagian dari Bank dengan model bisnis Banks with different business models.
berbeda.
6. Saling hapus 6. Offsetting
Aset dan liabilitas keuangan dapat saling Financial assets and liabilities are offset
hapus dan nilai bersihnya disajikan dalam and the net amount is presented in the
laporan posisi keuangan jika, dan hanya statements of financial position when, and
jika, Bank memiliki hak yang berkekuatan only when, the Bank has a legal right to off-
hukum untuk melakukan saling hapus atas set the amounts and intends either
jumlah yang telah diakui tersebut dan to settle on a net basis or to realize
berniat untuk menyelesaikan secara neto the asset and settle the liability
atau untuk merealisasikan aset dan simultaneously.
menyelesaikan liabilitasnya secara
bersamaan.
Hak saling hapus tidak kontinjen atas The legally enforceable right must not be
peristiwa di masa depan dan dapat contingent on future events and must be
dipaksakan secara hukum dalam situasi enforceable in the normal course of
bisnis yang normal dan dalam peristiwa business and in the event of default
gagal bayar, atau peristiwa kepailitan atau insolvency or bankruptcy of the Bank or the
kebangkrutan Bank atau pihak lawan. counterparty.
31
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
6. Saling hapus (lanjutan) 6. Offsetting (continued)
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by the
oleh standar akuntansi. accounting standards.
7. Pengukuran biaya perolehan 7. Amortised cost measurement
diamortiasi
Biaya perolehan diamortisasi dari aset The amortised cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortisation
pokok, ditambah atau dikurangi dengan using the effective interest method of any
amortisasi kumulatif menggunakan metode difference between the initial amount and
suku bunga efektif yang dihitung dari the maturity amount, and for financial
selisih antara nilai awal dan nilai jatuh assets, adjusted for any allowance for
temponya, dan untuk aset keuangan, impairment losses.
disesuaikan dengan cadangan kerugian
penurunan nilai.
8. Pengukuran nilai wajar 8. Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur diantara pelaku pasar date in the principal market or, in its
pada tanggal pengukuran di pasar utama absence, the most advantageous market
atau, jika tidak terdapat pasar utama, di to which the Bank has access at that date.
pasar yang paling menguntungkan dimana The fair value of a liability reflects its non-
Bank memiliki akses pada tanggal performance risk.
tersebut. Nilai wajar liabilitas
mencerminkan risiko wanprestasinya.
Jika tersedia, Bank mengukur nilai wajar When available, the Bank measures the
dari suatu instrumen dengan menggunakan fair value of an instrument using quoted
harga kuotasi di pasar aktif untuk instrumen prices in an active market for that
terkait. Suatu pasar dianggap aktif bila instrument. A market is regarded as active
harga yang dikuotasikan tersedia sewaktu- if quoted prices are readily and regularly
waktu dari bursa, pedagang efek (dealer), available from an exchange, dealer, broker,
perantara efek (broker), kelompok industri, industry group, pricing service or regulatory
badan pengawas (pricing service or agency and those prices represent actual
regulatory agency), dan merupakan and regularly occurring market
transaksi pasar aktual dan teratur terjadi transactions on an arm’s length basis.
yang dilakukan secara wajar.
32
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
8. Pengukuran nilai wajar (lanjutan) 8. Fair value measurement (continued)
Jika pasar untuk instrumen keuangan tidak If a market for a financial instrument is not
aktif, Bank menetapkan nilai wajar dengan active, the Bank establishes fair value using a
menggunakan teknik penilaian. valuation technique.
Teknik penilaian mencakup penggunaan Valuation techniques include using recent
transaksi pasar terkini yang dilakukan arm’s length transactions between
secara wajar oleh pihak-pihak yang knowledgeable, willing parties and if
memahami, berkeinginan, dan jika available, reference to the current fair
tersedia, referensi atas nilai wajar terkini value of other instruments that are
dari instrumen lain yang secara substansial substantially the same, discounted cash
sama, penggunaan analisa arus kas yang flows analysis, and option pricing models.
didiskonto, dan penggunaan model The chosen valuation technique
penetapan harga opsi (option pricing maximizes the use of relevant observable
model). Teknik penilaian yang dipilih inputs and minimize the use of
memaksimalkan penggunaan input yang unobservable inputs, incorporates all
dapat diobservasi yang relevan dan factors that market participants would
meminimalkan penggunaan input yang consider in setting a price, and is
tidak dapat diobservasi, memasukkan consistent with accepted economic
semua faktor yang akan dipertimbangkan methodologies for pricing financial
oleh para pelaku pasar dalam menetapkan instruments.
suatu harga dan konsisten dengan
metodologi ekonomi yang diterima dalam
penetapan harga instrumen keuangan.
Input yang digunakan dalam teknik Inputs to valuation techniques reasonably
penilaian secara memadai mencerminkan represent market expectations and
ekspektasi pasar dan ukuran atas faktor measures of the risk-return factors inherent
risiko dan pengembalian (risk-return) yang in the financial instrument. The Bank
melekat pada instrumen keuangan. Bank calibrates valuation techniques and tests
mengkalibrasi teknik penilaian dan menguji them for validity using prices from
validitasnya dengan menggunakan harga- observable current market transactions in
harga dari transaksi pasar terkini yang the same instrument or based on other
dapat diobservasi untuk instrumen yang available observable market data.
sama atau atas dasar data pasar lainnya
yang tersedia yang dapat diobservasi.
Bukti terbaik atas nilai wajar instrumen The best evidence of the fair value of a
keuangan pada saat pengakuan awal financial instrument at initial recognition is
adalah harga transaksi, yaitu nilai wajar normally the transaction price, i.e., the fair
dari pembayaran yang diberikan atau value of the consideration given or
diterima. Jika Bank menetapkan bahwa received. If the Bank determines that the
nilai wajar pada pengakuan awal berbeda fair value at initial recognition differs from
dengan harga transaksi dan nilai wajar the transaction price and the fair value is
tidak dapat dibuktikan dengan harga evidenced neither by a quoted price in an
kuotasian di pasar aktif untuk aset atau active market for an identical asset or
liabilitas yang identik atau berdasarkan liability nor based on a valuation technique
teknik penilaian yang hanya menggunakan that uses only data from observable
data dari pasar yang dapat diobservasi, markets, then the financial instrument is
maka nilai wajar instrumen keuangan pada initially measured at fair value, adjusted to
33
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
8. Pengukuran nilai wajar (lanjutan) 8. Fair value measurement (continued)
saat pengakuan awal disesuaikan untuk defer the difference between the fair value
menangguhkan perbedaan antara nilai at initial recognition and the transaction
wajar pada saat pengakuan awal dan price.
harga transaksi.
Setelah pengakuan awal, perbedaan Subsequently, that difference is
tersebut diakui dalam laba rugi recognised in profit or loss on an
berdasarkan umur dari instrumen tersebut appropriate basis over the life of the
namun tidak lebih lambat dari saat instrument but no later than when the
penilaian tersebut didukung sepenuhnya valuation is wholly supported by
oleh data pasar yang dapat diobservasi observable market data or the transaction
atau saat transaksi ditutup. is closed out.
Jika aset atau liabilitas yang diukur pada If an asset or a liability measured at fair
nilai wajar memiliki harga penawaran dan value has a bid price and an ask price,
harga permintaan, maka Bank mengukur then the Bank measures assets and long
aset dan posisi long berdasarkan harga positions at a bid price and liabilities and
penawaran dan mengukur liabilitas dan short positions at an ask price.
posisi short berdasarkan harga
permintaan.
Nilai wajar mencerminkan risiko kredit atas Fair values reflect the credit risk of the
instrumen keuangan dan termasuk instrument and include adjustments to take
penyesuaian yang dilakukan untuk into account the credit risk of the Bank and
memasukkan risiko kredit Bank dan pihak counterparty where appropriate.
lawan, mana yang lebih sesuai.
Bank mengklasifikasikan pengukuran nilai The Bank classifies fair value
wajar dengan menggunakan hirarki nilai measurements using a fair value hierarchy
wajar yang mencerminkan signifikansi that reflects the significance of the inputs
input yang digunakan dalam melakukan used in making the measurements. The fair
pengukuran. Hirarki nilai wajar memiliki value hierarchy shall have the following
tingkat sebagai berikut: levels:
a. Tingkat 1: Harga kuotasian (tanpa a. Level 1: Quoted prices (unadjusted) in
penyesuaian) dipasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik; liabilities;
b. Tingkat 2: Input selain harga kuotasian b. Level 2: Inputs other than quoted
yang termasuk dalam level 1 yang prices included within Level 1 that are
dapat diobservasi untuk aset dan observable for the assets or liabilities,
liabilitas, baik secara langsung either directly (that is, as prices) or
(misalnya harga) maupun tidak indirectly (that is, derived from prices);
langsung (misalnya derivasi harga); and
dan
c. Tingkat 3: Input untuk aset atau c. Level 3: Inputs for the assets or
liabilitas yang bukan berdasarkan data liabilities that are not based on
pasar yang dapat diobservasi (input observable market data (unobservable
yang tidak dapat diobservasi). inputs).
34
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan financial assets
Bank menilai dengan dasar perkiraan masa The Bank assesses on a forward-looking
yang akan datang kerugian kredit basis the expected credit loss associated with
ekspektasian (Expected Credit Loss/"ECL”) its financial asset instruments carried at
terkait dengan instrumen aset keuangan amortised cost and fair value through other
yang dicatat pada biaya perolehan comprehensive income. The impairment
diamortisasi dan nilai wajar melalui methodology applied depends on whether
penghasilan komprehensif lain. Metodologi there has been a significant increase in credit
penurunan nilai yang ditampilkan tergantung risk to financial assets measured at amortised
kepada apakah tidak terjadi peningkatan cost and at fair value through other
risiko kredit yang signifikan untuk aset comprehensive income (FVOCI). If at the
keuangan yang diukur pada biaya perolehan reporting date, the credit risk on financial
diamortisasi dan diukur pada nilai wajar asset has not increased significantly since
melalui penghasilan komprehensif lain initial recognition, the Bank shall measure the
(FVOCI). Jika pada tanggal pelaporan, risiko allowance for losses for that financial asset at
kredit atas aset keuangan tidak meningkat the amount of 12 (twelve) months expected
secara signifikan sejak pengakuan awal, losses. If the credit risk on that financial asset
maka Bank akan mengukur penyisihan has increased significantly since initial
kerugian untuk aset keuangan tersebut recognition, the Bank shall measure the
sejumlah ECL 12 bulan. Jika risiko kredit atas allowance for losses at the amount of
aset keuangan telah meningkat secara expected credit losses over its lifetime.
signifikan dari pengakuan awal, maka Bank
akan menyajikan penyisihan kerugian
sejumlah ECL lifetime.
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to
menentukan dari penurunan nilai adalah determine the impairment are as follows:
sebagai berikut:
a. Kesulitan keuangan signifikan yang a. Significant financial difficulty of the
dialami penerbit atau pihak peminjam; issuer or obligor;
b. Pelanggaran kontrak, seperti b. A breach of contract, such as a
terjadinya wanprestasi atau tunggakan default or delinquency in interest or
pembayaran pokok atau bunga; principal payments;
c. Pihak pemberi kredit, dengan alasan c. The lender, for economic or legal
ekonomi atau hukum sehubungan reasons relating to the borrower’s
dengan kesulitan keuangan yang financial difficulty, grants the borrower
dialami pihak peminjam, memberikan a concession that the lender would
keringanan (konsesi) pada pihak not otherwise consider;
peminjam yang tidak mungkin
diberikan jika pihak peminjam tidak
mengalami kesulitan tersebut;
d. Terdapat kemungkinan bahwa pihak d. It becomes probable that the borrower
peminjam akan dinyatakan pailit atau will enter into bankruptcy or other
melakukan reorganisasi keuangan financial reorganization;
lainnya;
e. Hilangnya pasar aktif dari aset e. The disappearance of an active market
keuangan akibat kesulitan keuangan; for that financial asset because of
atau financial difficulties; or
35
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to
menentukan bukti obyektif dari penurunan determine the objective evidence of
nilai adalah sebagai berikut: (lanjutan) impairment are as follows: (continued)
f. Data yang dapat diobservasi f. Observable data indicating that there
mengindikasikan adanya penurunan is a measurable decrease in the
yang dapat diukur atas estimasi arus estimated future cash flows from a
kas masa datang dari kelompok aset portfolio of financial assets since the
keuangan sejak pengakuan awal aset initial recognition of those assets,
dimaksud, meskipun penurunannya although the decrease has not yet
belum dapat diidentifikasi terhadap been identified individually in the
aset keuangan secara individual portfolio, including:
dalam kelompok aset tersebut,
termasuk:
(a) Memburuknya status (a) Adverse changes in the payment
pembayaran pihak peminjam status of borrowers in the
dalam kelompok tersebut; dan portfolio; and
(b) Kondisi ekonomi nasional atau (b) National or local economic
lokal yang berkorelasi dengan conditions that correlate with
wanprestasi atas aset dalam defaults on the assets in the
kelompok tersebut. portfolio.
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost
diamortisasi
Bank telah mencatat cadangan untuk The Bank has been recording the
kerugian kredit ekspektasian yang allowance for expected credit losses
ditaksir atas seluruh pinjaman yang for all loans and other debt financial
diberikan dan aset keuangan yang assets not held at fair value through
tidak dimiliki pada nilai wajar melalu profit or loss, together with loan
laba rugi, bersama dengan komitmen commitments and financial guarantee
atas pinjaman yang diberikan dan contracts, which in this section are all
kontrak garansi keuangan, dalam hal referred to as financial instruments.
ini dirujuk sebagai instrumen
keuangan.
Cadangan atas kerugian kredit The expected credit loss allowance is
ekspektasian adalah berdasarkan atas based on the credit losses expected to
kerugian ekspektasian sepanjang arise over the life of the asset (the
umur aset (the lifetime expected credit lifetime expected credit loss), unless
loss), kecuali tidak terdapat kenaikan there has been no significant increase
yang signifikan dalam risiko kredit in credit risk since origination, in which
sejak awal, di mana dalam hal ini, case, the allowance is based on the
cadangan adalah berdasarkan 12-month expected credit loss.
kerugian kredit ekspektasian dalam
jangka waktu 12 bulan.
36
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Kerugian yang diharapkan sepanjang Both the lifetime expected credit loss
umur aset dan kerugian kredit and 12-month expected credit loss are
ekspektasian dalam jangka waktu 12 calculated on either an individual basis
bulan dihitung baik secara individual or a collective basis, depending on the
maupun kolektif, tergantung kepada nature of the underlying portfolio of
sifat portofolio instrumen keuangan financial instruments.
yang mendasarinya.
Bank menghitung kerugian kredit The Bank calculates expected credit
ekspektasian berdasarkan dua loss based on two probability-weighted
skenario yang tertimbang menurut scenarios to measure the expected
kemungkinan terjadinya untuk cash shortfalls, discounted at an
mengukur kekurangan kas yang approximation to the effective interest
diharapkan, didiskontokan pada suatu rate. A cash shortfall is the difference
estimasi terhadap suku bunga efektif. between the cash flows that are due to
Kekurangan kas adalah selisih antara an entity in accordance with the
arus kas yang harus dibayar kepada contract and the cash flows that the
suatu entitas berdasarkan kontrak dan entity expects to receive.
arus kas dari entitas bersangkutan
yang diharapkan untuk diperoleh.
Bank telah menyusun suatu kebijakan The Bank has established a policy to
untuk melakukan suatu penilaian, perform an assessment, at the end of
pada akhir setiap periode pelaporan, each reporting period, whether a
mengenai apakah risiko kredit suatu financial instrument’s credit risk has
aset keuangan telah meningkat secara increased significantly since initial
signifikan sejak pengakuan, dengan recognition, by considering the change
mempertimbangkan perubahan risiko in the risk of default occurring over the
kegagalan yang muncul pada sisa remaining life of the financial
umur instrumen keuangan tersebut. instrument.
Bank mengakui cadangan kerugian The Bank recognises loss allowances
untuk ECL pada instrumen keuangan for ECL on the financial instruments
yang tidak diukur pada FVTPL. Untuk that are not measured at FVTPL. For
perhitungan penurunan nilai secara the collective impairment calculation,
kolektif, Bank menggunakan model the Bank primarily uses sophisticated
yang kompleks yang menggunakan models that utilise the probability of
matriks probability of default (“PD”), default (“PD”), loss given default
loss given default (“LGD”) dan (“LGD”) and exposure at default
exposure at default (“EAD”), yang (“EAD”) metrics, discounted using the
didiskontokan menggunakan suku effective interest rate.
bunga efektif.
37
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Probability of Default (“PD”) Probability of Default (“PD”)
Probabilitas yang timbul di suatu The probability at a point in time
waktu dimana debitur mengalami that a counterparty will default,
gagal bayar, dikalibrasikan calibrated over up to 12 months
sampai dengan periode 12 bulan from the reporting date (Stage 1)
dari tanggal laporan (Stage 1) or over the lifetime of the product
atau sepanjang umur (Stage 2 (Stage 2 and 3) and incorporating
dan 3) dan digabungkan dengan the impact of forward-looking
dampak asumsi ekonomi masa economic assumptions that have
depan yang memiliki pengaruh an effect on credit risk. PD is
terhadap risiko kredit. PD estimated at a point in time, that
diestimasikan pada point in time means, it will fluctuate in line with
yang artinya PD akan berfluktuasi the economic cycle.
sejalan dengan siklus ekonomi.
Loss Given Default (“LGD”) Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan The loss that is expected to arise
timbul dari debitur yang on default, incorporating the
mengalami gagal bayar dengan impact of relevant forward-looking
memperhitungkan dampak dari economic assumptions (if any),
asumsi ekonomi masa depan which represents the difference
yang relevan (jika ada) yaitu between the contractual cash
perbedaan antara arus kas flows due and those that the Bank
kontraktual yang akan jatuh expects to receive.
tempo dengan arus kas yang
diharapkan untuk diterima.
Bank mengestimasikan LGD The Bank estimates LGD based
berdasarkan data historis dari on the historical recovery rates
tingkat pemulihan dan and considers the recovery of any
memperhitungkan pemulihan collateral that is integral to the
yang berasal dari jaminan yang financial assets, taking into
merupakan bagian integral dari account forward looking
aset keuangan dengan economic assumptions, if
mempertimbangkan asumsi relevant.
ekonomi di masa depan jika
relevan.
38
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Exposure at Default (“EAD”) Exposure at Default (“EAD”)
Perkiraan nilai eksposur pada The expected exposure at the
saat gagal bayar dengan time of default, taking into account
mempertimbangkan bahwa that expected change in exposure
perubahan ekspektasi yang over the lifetime of the exposure.
diharapkan selama masa This incorporates the impact of
eksposur. Hal ini menggabungkan drawdowns of committed
dampak penarikan fasilitas yang facilities, repayments of principal
committed pembayaran pokok and interest, amortisation and
dan bunga, amortisasi dan prepayments, together with the
pembayaran dipercepat, bersama impact of forward looking
dengan dampak asumsi ekonomi economic assumptions where
masa depan jika relevan. relevant.
Kerugian kredit ekspektasian 12 12-month expected credit losses
bulan (Stage 1) (Stage 1)
ECL diakui pada saat pengakuan awal ECL’s are recognised at the time of
instrumen keuangan dan initial recognition of a financial
merepresentasikan kekurangan kas instrument and represent the lifetime
sepanjang umur aset yang timbul dari cash shortfalls arising from possible
kemungkinan gagal bayar di masa default events up to 12 (twelve)
yang akan datang dalam kurun waktu months into the future from the
12 (dua belas) bulan sejak tanggal reporting date. ECL’s continue to be
pelaporan. ECL terus ditentukan oleh determined on this basis until there is
dasar ini sampai timbul peningkatan either a significant increase in the
risiko kredit yang signifikan pada credit risk of an instrument or the
instrumen tersebut atau instrumen instrument becomes credit impaired. If
tersebut telah mengalami penurunan an instrument is no longer considered
nilai kredit. Jika suatu instrumen tidak to exhibit a significant increase in
lagi dianggap menunjukkan credit risk, ECL’s will revert to being
peningkatan risiko kredit yang determined on a 12 (twelve)-month
signifikan, maka ECL dihitung kembali basis.
berdasarkan basis 12 (dua belas)
bulan.
39
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Peningkatan risiko kredit yang Significant increase in credit risk
signifikan (Stage 2) (Stage 2)
Jika aset keuangan mengalami If a financial asset experiences a
peningkatan risiko kredit yang significant increase in credit risk
signifikan (“SICR”) sejak pengakuan (“SICR”) since initial recognition, an
awal, kerugian kredit ekspektasian expected credit loss provision is
diakui atas kejadian gagal bayar yang recognised for default events that may
mungkin terjadi sepanjang umur aset. occur over the lifetime of the asset.
Peningkatan signifikan dalam risiko Significant increase in credit risk is
kredit dinilai dengan membandingkan assessed by comparing the risk of
risiko gagal bayar atas eksposur pada default of an exposure at the reporting
tanggal pelaporan dengan risiko gagal date to the risk of default at origination
bayar saat pengakuan awal (setelah (after taking into account the passage
memperhitungkan perjalanan waktu of time).
dari akun tersebut).
Signifikan tidak berarti signifikan Significant does not mean statistically
secara statistik, juga tidak dinilai dalam significant nor is it assessed in the
konteks perubahan dalam ECL. context of changes in ECL. Whether
Perubahan atas risiko gagal bayar a change in the risk of default is
dinilai signifikan atau tidak, significant or not is assessed using
menggunakan sejumlah faktor a number of quantitative and
kuantitatif dan kualitatif, yang qualitative factors, the weight of which
bobotnya bergantung pada tipe produk depends on the type of product and
dan pihak lawan. Aset keuangan counterparty. Financial assets that are
dengan tunggakan 30 hari atau lebih 30 or more days past due and not
dan tidak mengalami penurunan nilai credit-impaired will always be
akan selalu dianggap telah mengalami considered to have experienced
peningkatan risiko kredit yang a significant increase in credit risk.
signifikan.
40
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3)
bayar (Stage 3)
Aset keuangan yang mengalami Financial assets that are credit
penurunan nilai (atau gagal bayar) impaired (or in default) represent those
merupakan aset yang setidaknya telah that are at least 90 days past due in
memiliki tunggakan lebih dari 90 hari respect of principal and/or interest.
atas pokok dan/atau bunga. Aset Financial assets are also considered to
keuangan juga dianggap mengalami be credit impaired where the debtors
penurunan nilai kredit dimana debitur are unlikely to pay on the occurrence
kemungkinan besar tidak akan of one or more observable events that
membayar dengan terjadinya satu have a detrimental impact on the
atau lebih kejadian yang teramati yang estimated future cash flows of the
memiliki dampak menurunkan jumlah financial asset. Loss provisions
estimasi arus kas masa depan dari against credit impaired financial assets
aset keuangan tersebut. Cadangan are determined based on an
kerugian penurunan nilai terhadap assessment of the recoverable cash
aset keuangan yang mengalami flows under a range of scenarios,
penurunan nilai ditentukan including the realisation of any
berdasarkan penilaian terhadap arus collateral held where appropriate.
kas yang dapat dipulihkan
berdasarkan sejumlah skenario,
termasuk realisasi jaminan yang
dimiliki jika memungkinkan.
ECL akan mencerminkan rata-rata The ECL will reflect weighted average
tertimbang dari skenario berdasarkan of the scenarios based on the
probabilitas dari skenario yang relevan probability of the relevant scenario to
untuk terjadi. Cadangan kerugian occur. The loss provisions held
penurunan nilai merupakan selisih represent the difference between the
antara nilai sekarang dari arus kas present value of the cash flows
yang diperkirakan akan dipulihkan, expected to be recovered, discounted
didiskontokan pada suku bunga efektif at the instrument’s original effective
awal, dan nilai tercatat bruto instrumen interest rate, and the gross carrying
sebelum penurunan nilai kredit. value of the instrument prior to any
credit impairment.
41
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Periode yang diperhitungkan ketika The period considered when
mengukur kerugian kredit measuring expected credit loss is the
ekspektasian adalah periode yang shorter of the expected life and the
lebih pendek antara umur contractual term of the financial asset.
ekspektasian dan periode kontrak aset The expected life may be impacted by
keuangan. Umur ekspektasian dapat prepayments and the maximum
dipengaruhi oleh pembayaran dimuka contractual term by extension options.
dan periode kontrak maksimum For certain revolving portfolios, the
melalui opsi perpanjangan kontrak. expected life is assessed over the
Untuk portofolio revolving tertentu, period that the Bank is exposed to
umur ekspektasian dinilai sepanjang credit risk (which is based on the
periode dimana Bank terekspos length of time it takes for credit facilities
dengan risiko kredit (berdasarkan to be withdrawn) rather than the
durasi waktu yang dibutuhkan untuk contractual term.
fasilitas kredit ditarik), bukan
sepanjang periode kontrak.
Untuk aset keuangan yang bisnis For financial assets under business
modelnya merupakan untuk model of Hold to Collect, such as
mendapatkan arus kas kontraktual, loans, carried at amortised cost, the
seperti kredit yang diberikan, aset Bank first determines whether there is
keuangan tersebut dicatat pada biaya objective evidence of impairment
perolehan diamortisasi. Bank pertama individually on financial assets that are
kali menentukan apakah terdapat bukti individually significant or collectively,
objektif penurunan nilai secara for non-individually significant financial
individual atas aset keuangan yang assets.
signifikan secara individual atau
secara kolektif untuk aset keuangan
yang tidak signifikan secara individual.
Penilaian secara individual dilakukan Individual valuations are made on
atas aset keuangan yang signifikan significant financial assets that have
yang memiliki bukti objektif penurunan objective evidence of impairment.
nilai. Aset keuangan yang tidak Insignificant financial assets are
signifikan dimasukkan dalam included in a group of financial assets
kelompok aset keuangan yang that have similar credit risk
memiliki karakteristik risiko kredit yang characteristics and are assessed
sejenis dan dilakukan penilaian secara collectively.
kolektif.
42
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Bank menganggap sekuritas investasi The Bank considers a Rupiah
pemerintah dalam mata uang Rupiah denominated government investment
dan dana yang ditempatkan pada securities and funds placed with Bank
Bank Indonesia memiliki risiko kredit Indonesia as having low credit risk,
yang rendah, karena pokok dan bunga since the principal and interest of
investasi pemerintah tersebut dijamin government bond are guaranteed by
oleh pemerintah dan tidak ada the government and there is no
pengalaman kerugian yang pernah historical loss experience. The Bank
terjadi. Bank tidak menerapkan does not apply the low credit risk
pengecualian risiko kredit yang rendah exemption to any other financial
untuk instrumen keuangan lainnya. instruments.
Cadangan kerugian untuk ECL Loss allowances for ECL are
disajikan dalam laporan posisi presented in the statement of financial
keuangan sebagai berikut ini: position as follows:
- Aset keuangan diukur pada biaya - Financial assets measured at
perolehan diamortisasi: sebagai amortised cost: as a deduction
pengurang dari nilai tercatat bruto from the gross carrying amount of
aset; the assets;
- Komitmen pinjaman dan kontrak - Loan commitments and financial
jaminan keuangan: umumnya, guarantee contracts: generally, as
sebagai provisi yang dicatat pada a provision which is presented in
liabilitas lainnya. other liabilities.
Bank pertama kali menentukan The Bank first assesses whether
apakah terdapat bukti obyektif objective evidence of impairment
penurunan nilai secara individual atas exists individually for financial assets
aset keuangan yang signifikan secara that are individually significant, or
individual atau kolektif untuk aset collectively for financial assets that are
keuangan yang tidak signifikan secara not individually significant.
individual.
43
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Jika Bank menentukan tidak terdapat If the Bank determines that no objective
bukti obyektif mengenai penurunan evidence of impairment exists for an
nilai atas aset keuangan yang dinilai individually assessed financial asset,
secara individual, terlepas aset whether the financial assets is
keuangan tersebut signifikan atau significant or not, they include the asset
tidak, maka Bank memasukkan aset in a group of financial assets with similar
tersebut ke dalam kelompok aset credit risk characteristics and
keuangan yang memiliki karakteristik collectively assesses them for
risiko kredit yang serupa dan menilai impairment.
penurunan nilai kelompok tersebut
secara kolektif.
Aset keuangan yang penurunan Financial assets on which impairment is
nilainya dilakukan secara individual assessed individually and therefore the
dan untuk itu kerugian penurunan nilai impairment is recognized or still
telah diakui atau tetap diakui, tidak recognized, is not included in the
termasuk dalam penilaian penurunan collective impairment.
nilai secara kolektif.
Bank menetapkan kredit yang harus The Bank determines that loans should
dievaluasi penurunan nilainya secara be evaluated for impairment individually
individual, jika memenuhi salah satu if one of the following criteria is met:
kriteria di bawah ini:
1. Kredit yang secara individual 1. Loans which individually have
memiliki nilai signifikan dan significant value and objective
memiliki bukti objektif penurunan evidence of impairment;
nilai;
2. Kredit yang direstrukturisasi yang 2. Restructured loans which
secara individual memiliki nilai individually have significant value.
signifikan.
44
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Berdasarkan kriteria di atas, Bank Based on the above criteria, the Bank
melakukan penilaian secara individual performs individual assessment for: (a)
untuk: (a) Kredit dengan kolektibilitas Loans with collectibility classification as
kurang lancar, diragukan dan macet substandard, doubtful, and loss with
dengan plafond di atas plafond above Rp10,000,000,000 (full
Rp10.000.000.000 (nilai penuh); atau amount); or (b) Restructured loans.
(b) Kredit yang direstrukturisasi.
Bank menetapkan kredit yang harus The Bank determines loans to be
dievaluasi penurunan nilainya secara evaluated for impairment through
kolektif, jika memenuhi salah satu collective evaluation if one of the
kriteria di bawah ini: following criteria is met:
1. Kredit yang secara individual 1. Loans which individually have
memiliki nilai signifikan namun significant value but there is no
tidak memiliki bukti objektif objective evidence of impairment;
penurunan nilai;
2. Kredit yang secara individual 2. Loans which individually have
memiliki nilai tidak signifikan; insignificant value;
3. Kredit yang direstrukturisasi yang 3. Restructured loans which
secara individual memiliki nilai individually have insignificant
tidak signifikan. value.
45
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Berdasarkan kriteria di atas, penilaian Based on the above criteria, collective
secara kolektif dilakukan untuk: (a) assessment is performed for: (a)
Kredit dalam segmen pasar korporasi Corporate and middle loans with
dan usaha menengah dengan collectibility classification as current
kolektibilitas lancar dan dalam and special mention, and have never
perhatian khusus serta tidak pernah been restructured; or (b) Retail and
direstrukturisasi; atau (b) Kredit consumer loans.
dengan segmen pasar usaha kecil dan
konsumen.
Perhitungan cadangan kerugian Calculation of allowance for
penurunan nilai atas aset keuangan impairment losses on financial assets
yang dinilai secara kolektif is assessed collectively and grouped
dikelompokkan berdasarkan based on similar credit risk
karakteristik risiko kredit yang sama characteristics and taking into account
dengan mempertimbangkan the loan segmentation based on
segmentasi kredit berdasarkan historical loss experience and the
pengalaman kerugian masa lalu dan probability of default.
kemungkinan terjadinya kegagalan
(probability of default).
Bank menggunakan data historis 5 The Bank uses 5 (five) years of
(lima) tahun dalam menghitung historical data to compute for the
Probability of Default (PD) dan Loss Probability of Default (PD) and Loss
Given Default (LGD). Given Default (LGD).
Bank menggunakan nilai wajar agunan The Bank uses the fair value of
sebagai dasar arus kas masa datang collateral as the basis for the future
apabila memenuhi salah satu kondisi cash flows if one of the following
berikut: conditions is met:
1. Kredit bersifat collateral 1. Loans are collateral dependent,
dependent, yaitu jika pelunasan i.e, if the source of loan repayment
kredit hanya bersumber dari is only from collateral;
agunan;
2. Pengambilalihan agunan 2. Foreclosure of collateral is most
kemungkinan besar terjadi dan likely to occur and supported by
didukung dengan perjanjian legal legally binding collateral
pengikatan agunan. agreement.
46
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Kerugian penurunan nilai atas aset Impairment losses on financial assets
keuangan yang dicatat pada biaya carried at amortised cost are
perolehan diamortisasi diukur sebesar measured as the difference between
selisih antara nilai tercatat aset the carrying amount of the financial
keuangan dengan nilai kini estimasi assets and present value of estimated
arus kas masa datang yang didiskonto future cash flows discounted at the
menggunakan suku bunga efektif awal financial assets original effective
dari aset keuangan tersebut. Jika interest rate. If loans or marketable
kredit yang diberikan atau surat-surat securities measured at amortised cost
berharga diukur pada biaya perolehan have variable interest rate, the
diamortisasi memiliki suku bunga discount rate used to measure loss on
variabel, maka tingkat diskonto yang impairment is the current effective
digunakan untuk mengukur setiap interest rate.
kerugian penurunan nilai adalah suku
bunga efektif terkini.
Sebagai panduan praktis, Bank dapat As a practical guidance, the Bank can
mengukur penurunan nilai measure the impairment based on the
berdasarkan nilai wajar instrumen instruments fair value by using
dengan menggunakan harga pasar observable market price, where the
yang dapat diobservasi, di mana calculation of present value of
perhitungan nilai kini dari estimasi arus estimated future cash flows on
kas masa datang atas aset keuangan collateralized financial assets reflects
dengan agunan (collateralized the generated cash flows from the
financial asset) mencerminkan arus foreclosure of collateral net of costs to
kas yang dapat dihasilkan dari acquire and sell the collateral,
pengambilalihan agunan dikurangi regardless whether such acquisition
biaya-biaya untuk memperoleh dan occurs or not.
menjual agunan, terlepas apakah
pengambilalihan tersebut berpeluang
terjadi atau tidak.
Kerugian penurunan nilai yang terjadi Impairment losses are recognized in
diakui pada laporan laba rugi dan the statement of profit and loss and
penghasilan komprehensif lain dan other comprehensive income and
dicatat pada akun “Cadangan kerugian reflected in an “Allowance for
penurunan nilai” sebagai pengurang impairment losses” account as a
terhadap aset keuangan yang dicatat deduction from financial assets carried
pada biaya perolehan diamortisasi. at amortised cost.
47
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Pendapatan bunga atas aset Interest income on the impaired
keuangan yang mengalami penurunan financial assets continues to be
nilai tetap diakui atas dasar suku recognized using the rate of interest
bunga yang digunakan untuk used to discount the future cash flows
mendiskonto arus kas masa datang for the purpose of measuring the
dalam pengukuran kerugian impairment loss.
penurunan nilai.
Ketika peristiwa yang terjadi setelah When subsequent event causes the
tanggal laporan posisi keuangan amount of impairment loss to
menyebabkan jumlah kerugian decrease, the impairment loss is
penurunan nilai berkurang, kerugian reversed through profit or loss in the
penurunan nilai yang sebelumnya statements of profit and loss and other
diakui harus dipulihkan dan pemulihan comprehensive income.
tersebut diakui dalam laba rugi pada
laporan laba rugi dan penghasilan
komprehensif lain.
b. Aset keuangan yang diukur pada b. Financial assets classified as fair
pendapatan komprehensif lain value through other comprehensive
income
Untuk aset keuangan dengan nilai For financial assets classified as fair
wajar yang diukur pada penghasilan value though other comprehensive
komprehensif lainnya, saldo di neraca income, the balance sheet amount
mencerminkan nilai wajar dari reflects the fair value of the asset.
instrumen. Cadangan kerugian kedit Expected credit losses are recognised
ekspektasian diakui sebagai bagian as an addition of other comprehensive
dari pendapatan komprehensif lainnya income in the statement of financial
di laporan posisi keuangan. position.
Untuk menentukan kerugian kredit To determine the expected credit loss,
ekspektasian komponen-komponen these components are multiplied
ini akan diperhitungkan secara together and discounted to the
bersama-sama dan didiskontokan ke balance sheet date using the effective
tanggal laporan keuangan interest rate as the discount rate.
menggunakan diskonto berdasarkan
suku bunga efektif.
48
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
b. Aset keuangan yang diukur pada b. Financial assets classified as fair
pendapatan komprehensif lain value through other comprehensive
(lanjutan) income (continued)
PSAK 71 mensyaratkan penyertaan SFAS 71 requires supportable
informasi tentang kejadian masa lalu, information about past events, current
kondisi saat ini dan perkiraan kondisi condition and forecasts of future
ekonomi masa depan. Perkiraan economic conditions. Estimated
perubahan dalam kerugian pinjaman movement on expected credit losses
yang diharapkan harus have to be reflected and directly
mencerminkan, dan secara langsung consistent with changes in observed
konsisten dengan, perubahan dalam related data over the period. This ECL
data terkait yang diobservasi dari calculation needs forward-looking
periode ke periode. Perhitungan ECL estimation from Probability of Default
ini membutuhkan estimasi forward- (PD), Loss Given Default (LGD) and
looking dari Probability of Default (PD), Exposure At Default (EAD).
Loss Given Default (LGD) dan
Exposure At Default (EAD).
Jika pada periode berikutnya, nilai If in a subsequent period, the fair value
wajar instrumen utang yang of debt instruments classified as fair
diklasifikasikan dalam aset keuangan value through other comprehensive
dengan nilai wajar yang diukur pada income securities increases and the
penghasilan komprehensif lainnya increase can be objectively related to
meningkat dan peningkatan tersebut an event occurring after the impairment
dapat secara obyektif dihubungkan loss was recognized in profit or loss
dengan peristiwa yang terjadi setelah and other comprehensive income, the
pengakuan kerugian nilai pada laporan impairment loss is reversed and
laba rugi dan penghasilan recognized in the period it occurred.
komprehensif lain, maka kerugian
penurunan nilai tersebut harus
dipulihkan dan diakui pada periode
terjadinya.
Tidak ada penyisihan kerugian kredit There is no allowance for expected
ekskpektasian pada investasi instrumen credit losses on investment in equity
ekuitas. instruments.
49
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
c. Pemulihan aset keuangan yang c. Recoveries of written-off financial
dihapuskan assets
Ketika kredit yang diberikan tidak When a loan is uncollectible, it is
tertagih, kredit yang diberikan tersebut written off against the related
dihapusbuku dengan menjurnal balik allowance for impairment loss. Such
cadangan kerugian penurunan nilai. loans are written off after all the
Kredit yang diberikan tersebut dapat necessary procedures have been
dihapusbuku setelah semua prosedur completed and the amount of the loss
yang diperlukan telah dilakukan dan has been determined and has no
jumlah kerugian telah ditentukan serta business prospects.
tidak memiliki prospek usaha.
Penerimaan kembali atas aset The recoveries of written-off financial
keuangan yang telah dihapusbukukan assets in the current year are credited
pada tahun berjalan dikreditkan by adjusting the allowance for
dengan menyesuaikan akun cadangan impairment losses accounts.
kerugian penurunan nilai. Penerimaan Recoveries of written-off financial
kembali atas aset keuangan yang telah assets from previous years are
dihapusbukukan pada tahun recorded as operational income other
sebelumnya dicatat sebagai than interest income.
pendapatan operasional selain
pendapatan bunga.
Jika persyaratan kredit yang diberikan, If the term on loans receivable or
piutang atau surat-surat berharga amortised cost of marketable securities
yang dimiliki hingga jatuh tempo are renegotiated or modified since the
dinegosiasi ulang atau dimodifikasi debtor or issuer has financial
karena debitur atau penerbit difficulties, the impairment is measured
mengalami kesulitan keuangan, maka with the original effective interest rate
penurunan nilai diukur dengan suku used before the modification of terms.
bunga efektif awal yang digunakan
sebelum persyaratan diubah.
Jika pada suatu periode berikutnya, If in the next period, the amount of
jumlah kerugian penurunan nilai allowance for impairment losses is
berkurang dan pengurangan tersebut decreased and the decrease can be
dapat dikaitkan secara obyektif pada objectively related to an event that
peristiwa yang terjadi setelah occurred after the recognition of the
penurunan nilai diakui (seperti impairment losses (i.e. upgrade of
meningkatnya peringkat kredit debitur debtor’s or issuer’s collectibility credit
atau penerbit), maka kerugian rating), the impairment loss that was
penurunan nilai yang sebelumnya previously recognized has to be
diakui harus dipulihkan, dengan reversed, by adjusting the allowance
menyesuaikan akun cadangan. account. The reversal amount of
Jumlah pemulihan aset keuangan financial assets is recognized in the
diakui pada laporan laba rugi dan current year statement of profit and
penghasilan komprehensif lain pada loss and other comprehensive income.
tahun berjalan.
50
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penerimaan kembali atas aset keuangan The recoveries of written-off financial
yang telah dihapusbukukan dicatat sebagai assets are recorded as other operating
pendapatan operasional lainnya. income.
Berdasarkan POJK No.40/POJK.03/2019 Based on POJK No.40/POJK.03/2019
tentang Penilaian Kualitas Aset Bank regarding the Assessment of Asset Quality
Umum, Bank wajib membentuk cadangan for Conventional Banks, the Bank is
kerugian penurunan nilai sesuai SAK. required to establish the allowance for
Selain itu, Bank perlu menghitung impairment losses in accordance with FAS.
Penyisihan Penilaian Kualitas Aset (PPKA) In addition, the Bank is also required to
untuk perhitungan Kewajiban Penyediaan calculate the allowance for assets based on
Modal Minimum (KPMM), sesuai dengan certain percentage of the assets quality
kriteria sebagai berikut: (PPKA) for the purpose of Capital
Adequency Ratio (CAR) calculation, with the
following criteria:
a. 1% dari aktiva produktif yang a. 1% of earning assets classified as
digolongkan Lancar, di luar Current, excluding placements with
penempatan pada Bank Indonesia, Bank Indonesia, Government Bonds,
Obligasi Pemerintah, instrumen other debt instruments issued by the
hutang lain yang diterbitkan oleh Government of the Republic of
Pemerintah Republik Indonesia dan Indonesia and earning assets secured
aktiva produktif yang dijamin dengan by cash collateral and undisbursed
agunan tunai dan tagihan kredit yang credit claims that are part of
belum ditarik yang merupakan bagian administrative account transactions;
dari transaksi rekening administrasi;
b. 5% dari aktiva produktif yang b. 5% of earning assets classified as
digolongkan Dalam Perhatian Khusus Special Mention, net of deductible
setelah dikurangi agunan; collateral;
c. 15% dari aktiva produktif yang c. 15% of earning assets classified as
digolongkan Kurang Lancar setelah Sub-standard, net of deductible
dikurangi agunan; collateral;
d. 50% dari aktiva produktif yang d. 50% of earning assets classified as
digolongkan Diragukan setelah Doubtful, net of deductible collateral;
dikurangi agunan; dan and
e. 100% dari aktiva produktif yang e. 100% of earning assets classified as
digolongkan Macet setelah dikurangi Loss, net of deductible collateral.
agunan.
Kriteria penilaian nilai agunan yang dapat The criteria for assessment of the value of
dikurangkan dalam pembentukan collateral that can be deducted in the
cadangan kerugian penurunan nilai sesuai calculation of allowance for impairment
dengan Peraturan Bank Indonesia (PBI). losses are based on Bank Indonesia
Regulations (PBI).
51
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang direstrukturisasi Restructured financial assets
Aset dan liabilitas keuangan modifikasian Modified financial assets and financial
adalah instrumen dimana kontraktual awal liabilities are whose original contractual
telah mengalami perubahan. Modifikasi ini terms have been modified. Modifications
termasuk antara lain perubahan atas may include changes to the tenor, cash
jangka waktu, arus kas dan atau tingkat flows and or interest rates among other
bunga. factors.
Saat aset keuangan telah dimodifikasi, Where financial assets have been modified,
ketentuan yang dimodifikasi dinilai atas the modified terms are assessed on a
basis kualitatif dan kuantitatif untuk qualitative and quantitative basis to
menentukan apakah perubahan determine whether a fundamental change
fundamental atas sifat dari instrumen telah in the nature of the instrument has
terjadi, dan apakah penghentian occurred, such as whether the
pengakuan atas instrumen yang ada dan derecognition of the pre-existing instrument
pengakuan instrumen baru tepat dilakukan. and the recognition of a new instrument is
appropriate.
Saat penghentian pengakuan aset Where derecognition of financial assets is
keuangan tepat dilakukan, nilai sisa aset appropriate, the newly recognised residual
yang baru akan dinilai untuk menentukan assets are assessed to determine whether
apakah aset tersebut harus diklasifikasikan the assets should be classified as
sebagai aset keuangan yang dibeli atau purchased or originated credit-impaired
yang berasal dari aset keuangan assets (POCI). Where derecognition is not
memburuk atau purchased or originated appropriate, the gross carrying amount of
credit-impaired assets (POCI). Jika the applicable instruments is recalculated
penghentian pengakuan tidak tepat as the present value of the renegotiated or
dilakukan, nilai bruto nilai tercatat modified contractual cash flows discounted
instrumen yang terkait dihitung ulang at the original effective interest rate (or
sebagai nilai kini dari hasil renegosiasi atau credit adjusted effective interest rate for
modifikasi atas arus kas kontraktual yang POCI financial assets).
didiskonto pada tingkat suku bunga efektif
awal (atau tingkat suku bunga efektif yang
disesuaikan untuk aset keuangan POCI).
Perbedaan antara hasil perhitungan ulang The difference between the recalculated
dan sebelum modifikasi atas nilai tercatat values and the pre-modified gross carrying
bruto dari instrumen dicatat sebagai values of the instruments are recorded as a
keuntungan atau kerugian modifikasian modification gain or loss in the profit or loss.
pada laba rugi. Keuntungan dan kerugian Gains and losses arising from modifications
dari modifikasian karena alasan kredit for credit reasons are recorded as part of
dicatat sebagai bagian dari kerugian ‘credit impairment’. Modification gains and
penurunan nilai. Keuntungan dan kerugian losses arising for non-credit reasons are
dari modifikasian yang tidak karena alasan recognised either as part of “credit
kredit diakui antara sebagai bagian dari impairment” or within income depending on
kerugian penurunan nilai atau pendapatan whether there has been a change in the
bergantung pada apakah terdapat credit risk on the financial asset subsequent
perubahan risiko kredit atas aset keuangan to the modification.
setelah modifikasian.
52
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang direstrukturisasi Restructured financial assets (continued)
(lanjutan)
Keuntungan dan kerugian dari Modification gains and losses arising on
modifikasian liabilitas keuangan dicatat financial liabilities are recognised as
sebagai pendapatan. income.
Cadangan kerugian penurunan nilai aset Allowance for possible losses on loan
keuangan atas komitmen kredit yang commitments and guarantee contracts
diberikan dan kontrak jaminan keuangan
Kerugian kredit ekspektasian atas Expected credit loss on loan commitments
komitmen kredit yang diberikan dan and financial guarantees is recognised as
jaminan keuangan diakui pada liabilitas other liabilities. Where a financial
lain-lain. Jika instrumen keuangan instrument includes both financial asset
mencakup komponen aset keuangan dan and an undrawn commitment and it is not
komitmen yang belum ditarik dan tidak possible to separately identify the expected
dapat dipisahkan atas kerugian kredit credit loss on these components, expected
ekspektasian pada komponen ini, jumlah credit loss amounts on the loan
kerugian kredit atas komitmen tersebut commitment are recognised together with
diakui bersamaan dengan kerugian kredit expected credit loss amounts on the
atas aset keuangan. financial asset.
Dalam kondisi jumlah kerugian kredit To the extent the combined expected credit
ekspektasian gabungan melebihi jumlah loss exceeds the gross carrying amount of
tercatat bruto dari aset keuangan, maka the financial asset, the expected credit loss
kerugian kredit ekspektasian diakui is recognised as other liabilities.
sebagai liabilitas lain-lain.
Lifetime Lifetime
Kerugian kredit ekspektasian Expected credit loss is estimated based on
diestimasikan berdasarkan periode dimana the period over which the Bank is exposed
Bank terpapar pada risiko kredit. Bank to credit risk. The Bank has a review
memiliki proses review dari setiap model process for each of its business
bisnis/produknya. Baik kredit revolving models/products. For both revolving and
maupun non-revolving, untuk menghitung non-revolving loans, the Bank is using the
kerugian kredit ekspektasian contractual term in accordance with the
menggunakan jangka waktu kontraktual contract period to calculate expected credit
sesuai dengan jangka waktu kontraknya. losses. Determination of this period,
Penetapan periode tersebut khususnya especially for revolving credit, is carried out
untuk kredit revolving dilakukan dengan by taking into account the conditions in
mempertimbangkan kondisi dimana proses which the Bank carries out the process of
perpanjangan kredit revolving yang extending revolving credit through a robust
diberikan oleh Bank dilakukan melalui study, namely through a substantive
kajian yang robust yaitu melalui evaluasi compared to administrative evaluation.
yang substantif dibandingkan administratif.
53
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Cadangan kerugian penurunan nilai aset Allowance for possible losses on loan
keuangan atas komitmen kredit yang commitments and guarantee contracts
diberikan dan kontrak jaminan keuangan (continued)
(lanjutan)
Variabel Makro Ekonomi (“MEV”) Macro Economic Variable (“MEV”)
Lingkungan ekonomi yang berkembang The developing economic environment is
adalah penentu utama dari kemampuan the key determinant of the ability of the
nasabah Bank untuk memenuhi kewajiban Bank’s customer to meet their obligations
mereka saat jatuh tempo. Ini adalah prinsip as they fall due. It is a fundamental principle
dasar PSAK 71 bahwa potensi kerugian of SFAS 71 that the potential future credit
kredit di masa depan harus bergantung losses should depend not just on the health
tidak hanya pada kesehatan ekonomi saat of the economy today, but should also take
ini, tetapi juga harus memperhitungkan into account potential changes to the
kemungkinan perubahan pada lingkungan economic environment. For example, if the
ekonomi. Misalnya, jika Bank Bank was to anticipate a sharp slowdown in
mengantisipasi perlambatan tajam dalam the world economy, the Bank should make
ekonomi dunia, Bank harus membentuk more provisions today to absorb the credit
lebih banyak cadangan hari ini untuk losses likely to occur in the near future.
menyerap kerugian kredit yang
kemungkinan akan terjadi dalam waktu
dekat.
Untuk menangkap efek perubahan pada To capture the effect of changes to the
lingkungan ekonomi, model PD digunakan economic environment, PD model is used
untuk menghitung kerugian kredit to calculate expected credit loss, by
ekspektasian, dengan memasukkan incorporating forward-looking information in
informasi forward-looking dalam bentuk the form of forecasts of the values of
perkiraan nilai-nilai variabel ekonomi yang economic variables that are likely to have
kemungkinan akan berdampak pada an effect on the repayment ability of the
kemampuan pembayaran kembali Bank’s customer.
nasabah Bank.
Berbagai MEV digunakan untuk setiap Various of MEVs are used for each PD
model PD, tergantung pada hasil analisis model, depending on the statistical analysis
statistik kesesuaian MEV dengan PD serta result of appropriateness of the MEV with
konsensus dari pakar kredit. Diantaranya PD as well as consensus from credit expert.
adalah Indeks barang konsumtif, Inflasi, Amongst others are Consumer Goods
dan GDP Nasional. Index, Inflation and National GDP.
54
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortised cost using
diamortisasi menggunakan metode suku bunga the effective interest rate method less
efektif dikurangi penyisihan kerugian allowance for impairment losses. The current
penurunan nilai. Giro pada Bank Indonesia dan accounts with Bank Indonesia and other banks
bank lain diklasifikasikan sebagai biaya are classified as amortised cost.
perolehan yang diamortisasi.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset keuangan. financial assets.
Giro Wajib Minimum Statutory Reserves Requirement
Sesuai dengan peraturan Bank Indonesia In accordance with prevailing Bank Indonesia
mengenai Giro Wajib Minimum Bank Umum regulation concerning Statutory Reserve in
pada Bank Indonesia dalam Rupiah dan Valuta Rupiah and Foreign Currency for Commercial
Asing, Bank diwajibkan untuk menempatkan Banks, the Bank is required to place certain
sejumlah persentase tertentu atas simpanan percentage of deposits from customers with
nasabah pada Bank Indonesia. Bank Indonesia.
g. Penempatan pada Bank Indonesia dan bank g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penempatan dalam bentuk banks represent placements in Bank Indonesia
fasilitas simpanan Bank Indonesia, call money, deposit facility, call money, time deposit and
deposito berjangka dan tabungan. saving.
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain diklasifikasikan sebagai aset keuangan banks are measured at amortised cost and are
dalam kategori biaya perolehan diamortisasi stated at amortised cost using the effective
dan disajikan sebesar biaya perolehan interest rate method less allowance for
diamortisasi dengan menggunakan metode impairment losses.
suku bunga efektif dikurangi penyisihan
kerugian penurunan nilai.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset keuangan. financial assets.
55
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
h. Efek-efek h. Marketable securities
Efek-efek yang dimiliki oleh Bank berupa Surat Securities held by the Bank in the form of
Utang Negara (SUN) dan Obligasi Korporasi. Goverment Bond (SUN) and Corporate Bonds.
Efek-efek yang diklasifikasikan ke dalam Marketable securities classified as held to
kelompok held to collect and sell disajikan collect and sell are presented at fair value. The
sebesar nilai wajarnya. Keuntungan atau unrealised gains or losses, net of tax, on the
kerugian yang belum direalisasi dari efek-efek marketable securities recorded in equity are
tersebut setelah dikurangi pajak yang tercatat recognised as income or expense of the period
dalam ekuitas diakui sebagai penghasilan atau when realised.
beban pada periode dimana surat berharga
tersebut dijual.
Efek-efek yang diklasifikasikan ke dalam Marketable securities classified as held to
kelompok held to collect, disajikan sebesar collect are presented at cost adjusted for
biaya perolehan yang disesuaikan dengan unamortised premium and/or discount.
premi dan/atau diskonto yang belum Premium or discount is amortised using
diamortisasi. Premi atau diskonto diamortisasi effective interest method.
dengan menggunakan metode suku bunga
efektif.
Bila terjadi penurunan nilai wajar dibawah biaya If there is a decrease in fair value below its cost
perolehan (termasuk amortisasi premi dan/atau (including amortisation of premium and/or
diskonto) yang bersifat permanen, maka biaya discount) of such marketable securities will not
perolehan efek-efek yang bersangkutan be fully recovered, a permanent decline in value
diturunkan sebesar nilai wajarnya. Jumlah is considered to have occurred and the
penurunan nilai tersebut diakui pada laporan individual security is impaired to its fair value.
laba rugi tahun berjalan. The impairment is recognised as loss in the
current year’s profit or loss.
Pendapatan bunga diakui dalam laporan laba Interest income is recognized in the statements
rugi dengan menggunakan metode suku bunga of profit or loss using the effective interest rate
efektif. method.
Nilai wajar ditentukan berdasarkan harga Fair value is determined based on the
kuotasi pasar yang berlaku. Manajemen akan prevailing market price quotation. Management
menentukan nilai wajar efek-efek berdasarkan will determine the fair value of securities based
model yang dikembangkan secara internal dan on internally developed models and best
estimasi terbaik, jika harga pasar yang dapat estimates, if reliable market prices are not
diandalkan tidak tersedia. available.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset keuangan. financial assets.
56
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
i. Efek-efek yang dibeli dengan janji dijual i. Securities purchased under agreements to
kembali dan efek-efek yang dijual dengan resell and securities sold under repurchase
janji dibeli kembali agreement
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to
resell
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to
(reverse repo) disajikan sebagai tagihan resell (reverse repo) are presented as
sebesar harga jual kembali yang disepakati receivables at the agreed resale price net of the
dikurangi dengan selisih antara harga beli dan difference between the purchase price and
harga jual kembali yang disepakati agreed resale price (unearned interest income)
(pendapatan bunga yang ditangguhkan) dan and allowance for impairment losses. The
penyisihan kerugian penurunan nilai. Selisih difference between the purchase price and the
antara harga beli dan harga jual kembali yang agreed resale price are amortised using
disepakati tersebut diamortisasi dengan effective interest rate as interest income over
menggunakan suku bunga efektif sebagai the period, commencing from the acquisition
pendapatan bunga selama jangka waktu sejak date to the resale date.
efek-efek itu dibeli hingga saat dijual kembali.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to
(reverse repo) diklasifikasikan sebagai aset resell (reverse repo) are classified as financial
keuangan yang diukur dengan biaya perolehan assets measured at amortised cost.
yang diamortisasi.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase agreement
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase agreements
disajikan sebagai liabilitas dalam laporan posisi are presented as liabilities in the statement of
keuangan sebesar harga pembelian kembali financial position at the agreed repurchase
yang disepakati dikurangi dengan bunga price net of the unamortized interest. The
dibayar dimuka yang belum diamortisasi. difference between the selling price and the
Selisih antara harga jual dan harga beli kembali agreed repurchase price is treated as
yang disepakati diperlakukan sebagai beban unamortized interest and recognized as interest
bunga dibayar dimuka dan diakui sebagai expense over the period, commencing from the
beban bunga selama jangka waktu sejak efek- selling date to the repurchase date using
efek tersebut dijual hingga dibeli kembali effective interest rate method.
dengan menggunakan metode suka bunga
efektif.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
j. Kredit yang diberikan j. Loans
Kredit yang diberikan diukur pada biaya Loans are measured at amortised cost using
perolehan diamortisasi menggunakan metode the effective interest rate method, less
suku bunga efektif, dikurangi dengan allowance for impairment losses. Amortised
penyisihan kerugian penurunan nilai. Biaya cost is calculated by taking into account any
perolehan diamortisasi dihitung dengan discount or premium on acquisition and
memperhitungkan diskonto atau premi pada transaction costs that are an integral part of
saat akuisisi dan biaya transaksi yang effective interest rate. The amortisation is
merupakan bagian tidak terpisahkan dari suku recognised in profit and loss and other
bunga efektif. Amortisasi diakui dalam laporan comprehensive income. Allowance for
laba rugi dan penghasilan komprehensif lain. impairment losses is provided if there is an
Penyisihan kerugian penurunan nilai dibentuk objective evidence of impairment.
jika terdapat bukti obyektif penurunan nilai.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset keuangan. financial assets.
57
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan Loan modification
Skema modifikasi kredit yang diberikan dapat Modification schemes for loans can be in the
berupa penyesuaian pada suku bunga, pokok form of adjustment on interest rate, loan
bunga dan tunggakan bunga, perpanjangan principal and past due interest, extension of
jangka waktu jatuh tempo, penjadwalan kembali repayment period, rescheduling of installments
pembayaran angsuran serta modifikasi and other modification of the terms of the loans.
persyaratan kredit lainnya.
Setelah syarat dan ketentuan telah dinegosiasi Once the terms have been renegotiated, any
ulang, penurunan nilai yang ada sebelumnya previous impairment is measured using the
akan diukur dengan menggunakan suku bunga original EIR as calculated before the
efektif awal sebelum ketentuan kredit modification of the terms and the loan is no
dimodifikasi dan kredit tersebut tidak lagi dalam longer considered “past due”. Management
kategori “past due”. Manajemen akan continuously reviews renegotiated loans to
melakukan kaji ulang kredit yang ensure that all criteria are met and that the
direstrukturisasi secara berkelanjutan untuk future payments are likely to occur. The loans
memastikan bahwa seluruh syarat terpenuhi continue to be subject to an individual or
dan pembayaran dimasa datang akan terjadi. collective impairment assesment, which is
Kredit tersebut akan dimasukkan dalam calculated using the loan’s original EIR and
perhitungan penurunan nilai secara individual follow the impairment assessment of loans.
atau kolektif, yang dihitung dengan
menggunakan suku bunga efektif awal dan
mengikuti perlakuan atas perhitungan
penurunan nilai kreditnya.
Jika persyaratan perjanjian suatu kredit If the terms of a loan are modified, then the
dimodifikasi, maka Bank mengevaluasi apakah Bank evaluates whether the contractual cash
arus kas kontraktual dari kredit yang flows of the modified asset are substantially
termodifikasi berbeda secara signifikan. different.
Jika arus kas berbeda secara signifikan, maka If the cash flows are substantially different, then
hak kontraktual atas arus kas dari aset the contractual rights to cash flows from the
keuangan yang original sebenarnya telah original financial asset are deemed to have
kadaluarsa. Dalam hal ini, aset keuangan yang expired. In this case the original financial asset
original dihentikan pengakuannya dan aset is derecognised and a new financial asset is
keuangan yang baru diakui pada nilai wajar recognised at fair value plus any eligible
ditambah biaya transaksi yang memenuhi transaction costs. Any fees received as part of
syarat. Imbalan yang diterima sebagai bagian the modification are accounted for as follows:
dari modifikasi diperhitungkan sebagai berikut:
- Imbalan yang dipertimbangkan sewaktu - Fees that are considered in determining
menentukan nilai wajar dari aset baru dan that fair value of the new asset and fees
imbalan yang merupakan pembayaran represent reimbursement of eligible
kembali (reimbursement) dari biaya transaction costs are included in the initial
transaksi yang memenuhi syarat akan measurement of the asset; and
dimasukkan sebagai pengakuan awal aset;
dan
- Imbalan lainnya dimasukkan ke dalam laba - Other fees are included in profit or loss as
rugi sebagai bagian dari keuntungan atau part of the gain or loss on derecognition.
kerugian dari penghentian pengakuan.
58
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan (lanjutan) Loan modification (continued)
Jika modifikasi aset keuangan yang diukur pada If the modification of a financial asset measured
biaya perolehan diamortisasi tidak at amortised cost does not result in
mengakibatkan penghentian pengakuan aset derecognition of the financial asset, then the
keuangan, maka Bank terlebih dahulu Bank first recalculates the gross carrying
menghitung kembali nilai tercatat bruto aset amount of the financial asset using the original
keuangan menggunakan suku bunga efektif effective interest rate of the asset and
awal aset tersebut dan mengakui selisih recognises the resulting adjustment as
penyesuaian sebagai keuntungan atau modification gain or loss in profit or loss. Any
kerugian modifikasi di dalam laba rugi. Biaya costs or fees incurred and modification fees
atau imbalan yang terjadi dan imbalan received are adjusted to the gross carrying
modifikasi yang diterima disesuaikan ke nilai amount of the modified financial asset and are
tercatat bruto dan diamortisasi selama sisa amortised over the remaining term of the
jangka waktu aset keuangan yang dimodifikasi. modified financial asset.
Jika modifikasi dilakukan karena alasan risiko If a modification is carried out because of credit-
kredit, maka keuntungan atau kerugian risk reason, then the gain or loss is presented
disajikan sebagai kerugian penurunan nilai. together as impairment losses. In other cases,
Selain karena alasan ini, keuntungan atau it is presented as interest income calculated
kerugian disajikan sebagai pendapatan bunga using the effective interest rate method.
yang dihitung dengan menggunakan metode
suku bunga efektif.
Dalam keadaan yang tidak biasa, setelah In some unusual circumstances, after changes
perubahan atau modifikasi yang or modifications that result in derecognition of
mengakibatkan penghentian pengakuan aset the original financial asset, there may be
keuangan awal, mungkin terdapat bukti bahwa evidence that the modified asset is credit
aset modifikasian memburuk pada pengakuan impaired at initial recognition. Accordingly, the
awal. Dengan demikian, aset keuangan financial asset should be recognised as an
tersebut diakui sebagai aset keuangan yang originated credit impaired financial asset.
memburuk pada pengakuan awal.
Perubahan atau modifikasi yang dilakukan Changes or modifications that were made on
karena risiko kredit, dapat dipertimbangkan the basis of credit risk reason can be
sebagai indikasi aset keuangan yang berasal considered as an indication of originated credit-
dari aset keuangan yang memburuk pada impaired financial assets. Meanwhile changes
pengakuan awal. Sedangkan perubahan atau or modifications that were made on the basis of
modifikasi yang dilakukan dengan dasar business' considerations, may not be
pertimbangan bisnis, mungkin tidak diakui recognised as originated credit-impaired
sebagai aset keuangan yang memburuk pada financial assets. However, comprehensive
pengakuan awal. Namun, penilaian ini perlu evaluation should be performed to determine
dilakukan secara menyeluruh untuk whether initial recognition of financial assets
menentukan apakah pengakuan awal aset has deteriorated at initial recognition.
keuangan telah memburuk pada saat
pengakuan awal.
59
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan (lanjutan) Loan modification (continued)
Beberapa kebijakan internal mengenai Some internal policies regarding loan
restrukturisasi kredit sebagai berikut: restructuring are as follows:
- Restrukturisasi diberikan kepada debitur - Restructuring granted to debtors who have
yang mengalami kesulitan pembayaran difficulty of loan payment for both loan
pinjaman baik pokok ataupun bunga principal or interest of loan and they still
pinjaman dan masih memiliki prospek have business prospects.
usaha.
- Debitur wajib mengajukan permohonan - The debtors must submit an application of
restrukturisasi kepada Bank. loan restructuring to the Bank.
- Wajib dilakukan analisa ulang atas - Mandatory conduct of a re-analysis of the
kemampuan pembayaran kewajiban dan ability of repayment obligations and re-
appraisal ulang agunan. appraisal of collateral.
- Keputusan restrukturisasi dilakukan oleh - Decision of the restructuring carried out by
pejabat yang berbeda dari pemutus kredit different officials from the initial loans
awal. authorized.
- Wajib disempurnakan legalitas dan - Mandatory enhanced legal and binding of
pengikatan agunan. collateral.
- Penetapan kualitas kredit setelah - Determination of loans collectibility after
restrukturisasi mengacu kepada ketentuan restructuring refers to the latest Bank
Bank Indonesia terkini mengenai kualitas Indonesia regulations concerning the
aktiva produktif. quality of earning assets.
Kredit yang diberikan dihapusbukukan, ketika Loans are written-off, when loans have been
kredit sudah masuk dalam kategori macet included in loss category (collectibility 5) and
(kolektibilitas 5) dan tidak terdapat prospek there is no realistic prospect of collection in the
yang realistis mengenai pengembalian dimasa near future and all collaterials that have been
datang dan semua jaminan telah diupayakan sought to be realized or taken over. When a
untuk direalisasi atau sudah diambil alih. Kredit loan is deemed uncollectible, it is written-off
yang tidak dapat dilunasi dihapubukukan against the related allowance for impairment
dengan mendebit cadangan kerugian losses.
penurunan nilai.
Penerimaan kembali atas kredit yang telah The recoveries of loans written-off are
dihapus bukukan, disajikan sebagai presented as other operational income.
pendapatan operasional lainnya.
60
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
k. Biaya dibayar dimuka k. Prepaid expenses
Biaya dibayar dimuka adalah biaya yang telah Prepaid expenses are expenses which have
dikeluarkan tetapi belum diakui sebagai beban been incurred but have not been recognized as
pada periode terjadinya. expenses in the related period.
Biaya dibayar dimuka akan diakui sebagai Prepaid expenses are recognized as expenses
beban pada laporan laba rugi dan penghasilan in the statements of profit or loss and other
komprehensif lain pada saat diamortisasi comprehensive income during amortization in
sesuai dengan masa manfaatnya accordance with the expected beneficial period
menggunakan metode garis lurus (straight-line using the straight-line method.
method).
l. Aset tetap l. Fixed assets
Bank menerapkan PSAK 16, "Aset Tetap". Aset The Bank implemented SFAS 16, "Fixed
tetap, kecuali tanah, dinyatakan sebesar biaya Assets". Fixed assets, except land, are stated
perolehan dikurangi akumulasi penyusutan dan at cost less accumulated depreciation and
rugi penurunan nilai (jika ada). impairment losses (if any).
Aset tetap selain tanah dan bangunan disajikan Fixed assets other than land and buildings are
sebesar harga perolehan dikurangi dengan stated at historical cost less accumulated
akumulasi penyusutan dan penurunan nilai, jika depreciation and impairment loss, if any.
ada.
Biaya perolehan awal aset tetap meliputi biaya The initial cost of the fixed assets consists of its
konstruksi atau harga pembelian dan setiap construction cost or purchase price and any
biaya diatribusikan secara langsung untuk directly attributable costs of bringing the asset
membawa aset ke kondisi kerjanya dan lokasi to its working condition and location for its
untuk digunakan. Tanah dinyatakan sebesar intended use. Land is stated at historical cost
harga perolehan dan tidak disusutkan. and is not depreciated.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs to obtain legal rights is
diakui sebagai bagian biaya akuisisi tanah, recognized as part of land acquisition costs,
biaya-biaya tersebut tidak di depresiasikan. these costs are not depreciated. Costs related
Biaya terkait dengan pembaharuan hak atas to the renewal of land rights are recognized as
tanah diakui sebagai aset tak berwujud dan intangible assets and amortised over the legal
diamortisasi sepanjang umur hukum hak. term.
Semua biaya pemeliharaan dan perbaikan yang All maintenance and repair costs which do not
tidak memenuhi kriteria untuk dikapitalisasi diakui fulfill the capitalization criteria, are recognized in
dalam laporan laba rugi pada saat terjadinya. profit or loss upon occurrence. At each financial
Pada setiap akhir tahun buku, nilai residu, umur year end, the assets’ residual values, useful
manfaat, dan metode penyusutan ditelaah lives and methods of depreciation are reviewed
kembali dan disesuaikan secara prospektif, sesuai and adjusted prospectively, as appropriate.
dengan keadaannya.
61
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Aset dalam penyelesaian dinyatakan sebesar Assets under construction are stated at cost
biaya perolehan dan disajikan sebagai bagian and are presented as part of “Fixed assets”.
dari “Aset tetap”. Akumulasi biaya perolehan The accumulated costs include cost of
meliputi biaya konstruksi dan biaya langsung construction and other direct costs. Assets
lainnya. Aset dalam pembangunan tidak under construction are not depreciated and
disusutkan dan hanya akan direklasifikasi ke they will only be reclassified to the appropriate
masing-masing aset tetap yang bersangkutan fixed asset account when the construction is
pada saat aset tersebut selesai dikerjakan dan completed and the constructed asset is ready
siap digunakan sesuai dengan tujuannya. for its intended use.
Semua aset tetap kecuali tanah, disusutkan All fixed assets, except land, are depreciated
berdasarkan metode garis lurus selama using the straight-line method over their
estimasi masa manfaat aset tersebut sebagai expected useful lives as follows:
berikut:
Tarif
penyusutan/
Depreciation
rate Tahun/Years
Bangunan 5% 20 Buildings
Inventaris kantor dan peralatan kantor 12,5 - 25% 4-8 Office furnitures and fixtures
Kendaraan 12,5 - 25% 4-8 Vehicles
Komputer 6,7-25% 4 - 15 Computer
Instalasi 25% 4 Installation
Pada setiap tanggal neraca, Bank melakukan At each reporting date, the Bank conducts an
penelaahan untuk menetapkan sisa masa evaluation to define the remaining useful lives,
manfaat, mengindentifikasi apakah terjadi identify whether there is a change in residual
perubahan di dalam nilai residu dan metode values and methods of accounting, as well as
akuntansi, serta untuk memutuskan apakah to decide whether there is any indication of
terdapat indikasi penurunan nilai. impairment.
Apabila aset tetap tidak digunakan lagi atau When assets are retired or otherwise disposed
dijual, maka nilai tercatat dan akumulasi of, their carrying values and accumulated
penyusutannya dikeluarkan dari laporan posisi depreciation are eliminated from the statements
keuangan, dan keuntungan atau kerugian yang of financial position and any gain or loss is
terjadi diakui dalam laporan laba rugi tahun recognized in profit or loss for the year.
berjalan.
Beban renovasi dan penambahan yang Renovations and additions are recorded as part
jumlahnya signifikan dicatat sebagai bagian dari of the carrying amount of the related asset
nilai tercatat aset yang bersangkutan apabila when the Bank will likely generate future
kemungkinan besar Bank akan mendapatkan economic benefits from those assets that
manfaat ekonomi masa depan dari aset tersebut exceed the performance standards expected.
yang melebihi standar kinerja yang diperkirakan
sebelumnya.
62
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Apabila nilai tercatat aset lebih besar dari nilai If the asset's carrying amount is greater than its
yang dapat diperoleh kembali, nilai tercatat aset recoverable value, the carrying value of assets
diturunkan menjadi sebesar nilai yang dapat is lowered to the amount of the recoverable
diperoleh kembali, yang ditentukan sebagai amount, determined as the higher of fair value
nilai tertinggi antara nilai wajar dikurangi harga less cost of disposal and value in use.
jual dan nilai yang dipakai.
Biaya bunga dan biaya pinjaman lainnya, seperti Interest expense and other borrowing costs,
biaya diskonto pinjaman baik yang secara such as loan discount fees either directly or
langsung atau tidak langsung digunakan untuk indirectly used to finance the construction of
pendanaan konstruksi aset kualifikasian, qualifying assets are capitalized until the assets
dikapitalisasi hingga aset tersebut selesai are completely constructed. For borrowing
dikonstruksi. Untuk biaya pinjaman yang dapat costs that are directly attributable to qualifying
diatribusikan secara langsung pada aset assets, the capitalized amount is determined
kualifikasian, jumlah yang dikapitalisasi from the actual borrowing costs incurred during
ditentukan dari biaya pinjaman aktual yang the period, net of income derived from
terjadi selama periode berjalan, dikurangi investments while on the loan proceeds. For
penghasilan yang diperoleh dari investasi loans that are not directly attributable to a
sementara atas dana hasil pinjaman tersebut. qualifying asset, the amount capitalized is
Untuk pinjaman yang tidak dapat diatribusikan determined by applying a capitalization rate to
secara langsung pada suatu aset kualifikasian, the amount spent to acquire qualifying assets.
jumlah yang dikapitalisasi ditentukan dengan The capitalization rate is calculated based on
mengalikan tingkat kapitalisasi terhadap jumlah the weighted average borrowing costs divided
yang dikeluarkan untuk memperoleh aset by the number of loans available over the
kualifikasian. Tingkat kapitalisasi dihitung period, in addition to loans specifically taken
berdasarkan rata-rata tertimbang biaya for the purpose of obtaining a qualifying asset.
pinjaman yang dibagi dengan jumlah pinjaman
yang tersedia selama periode, selain pinjaman
yang secara spesifik diambil untuk tujuan
memperoleh suatu aset kualifikasian.
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognised upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal.
diharapkan dari penggunaan atau
pelepasannya.
Laba atau rugi yang timbul dari penghentian Any gain or loss arising from the derecognition
pengakuan aset (dihitung dari selisih antara of the asset (calculated as the difference
jumlah neto hasil pelepasan dan jumlah tercatat between the net disposal proceeds and the
dari aset) diakui dalam laporan laba rugi pada carrying amount of the asset) is recognised in
tahun yang sama ketika aset tersebut profit or loss in the year the asset is
dihentikan pengakuannya. derecognised.
Bank menerapkan kebijakan akuntansi model The Bank applies revaluation model as
revaluasi untuk aset tetap berupa tanah dan accounting policy for land and buildings. For
bangunan. Untuk aset tetap selain tanah dan fixed assets other than land and buildings, it
bangunan menggunakan model biaya. applies cost model.
63
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Tanah dan bangunan disajikan sebesar nilai Land and buildings are shown at fair value less
wajar, dikurangi akumulasi penyusutan untuk subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings are performed
bangunan dilakukan oleh penilai independen by external independent appraisers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure the fair value of a
berkala untuk memastikan bahwa nilai wajar revalued asset does not differ materially from
aset yang direvaluasi tidak berbeda secara its carrying amount. Any accumulated
material dengan nilai tercatatnya. Akumulasi depreciation at the date of revaluation is
penyusutan pada tanggal revaluasi dieliminasi eliminated against the gross carrying amount
terhadap nilai tercatat bruto aset, dan nilai of the asset, and the net amount is restated to
netonya disajikan kembali sebesar nilai the revalued amount of the asset.
revaluasian aset tetap.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset changes
mengalami perubahan yang signifikan dan significantly, it is necessary to revalue on an
fluktuatif, maka perlu direvaluasi secara annual basis, where as if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revalued asset does not change significantly, it
yang direvaluasi tidak mengalami perubahan is necessary to revalue at a minimum every
yang signifikan dan fluktuatif, maka perlu three years.
dilakukan revaluasi paling kurang tiga tahun
sekali.
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
tanah dan bangunan dicatat sebagai “Surplus revaluation of land and bulidings is recorded in
Revaluasi” dan disajikan sebagai “Pendapatan “Revaluation Surplus” and presented in
Komprehensif Lain”. Penurunan nilai tercatat “Other Comprehensive Income”. Decrease in
yang timbul dari revaluasi the carrying amount as result of revaluation is
dicatat sebagai beban pada tahun berjalan. recorded as expense in the current year. If the
Apabila aset tersebut memilki saldo asset has a balance on its “Revaluation
“Surplus Revaluasi” yang disajikan sebagai Surplus”, loss from revaluation of fixed asset is
“Pendapatan Komprehensif Lain”, maka selisih first charged to “Revaluation Surplus” which is
penurunan nilai tercatat tersebut dibebankan presented as “Other Comprehensive Income”
terhadap “Surplus Revaluasi” dan sisanya and the rest of the amount is charged to current
diakui sebagai beban tahun berjalan. year’s profit or loss.
Surplus revaluasi aset tetap yang termasuk The revaluation surplus of fixed assets in equity
dalam ekuitas dapat dipindahkan langsung ke can be transferred directly to the retained
saldo laba ketika aset tersebut dihentikan earnings when the asset is derecognised. This
pengakuannya. Hal ini meliputi pemindahan includes the transfer of revaluation surplus
sekaligus surplus revaluasi ketika penghentian when derecognised or upon disposal of fixed
atau pelepasan aset tersebut. Namun, sebagian asset. However, some of the revaluation
surplus revaluasi tersebut dapat dipindahkan surplus can be reclassed in line with the Bank’s
sejalan dengan penggunaan aset oleh Bank. use of fixed asset. In this case, the revaluation
Dalam hal ini, surplus revaluasi yang surplus transferred to the retained earnings is
dipindahkan ke saldo laba adalah sebesar the amount of difference between depreciation
perbedaan antara jumlah penyusutan based on the asset revaluation and the amount
berdasarkan nilai revauasian aset dan jumlah of depreciation based on the cost of its initial
penyusutan berdasarkan biaya perolehan acquisition. The transfer of revaluation surplus
awalnya. Pemindahan surplus revaluasi ke to the retained earnings is not through profit and
saldo laba tidak dilakukan melalui laba rugi. loss.
64
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
m. Agunan yang diambil alih (AYDA) m. Foreclosed collaterals
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals are the Bank's acquired
yang diperoleh Bank, baik melalui pelelangan assets, either through auctions or outside the
maupun diluar pelelangan berdasarkan auction based on voluntary submission by the
penyerahan secara sukarela oleh pemilik owner of the collateral or by the power to sell
agunan atau berdasarkan kuasa untuk menjual outside of the auction of the owner of the
diluar lelang dari pemilik agunan dalam hal collateral in the event that the debtor does not
debitur tidak memenuhi kewajibannya kepada meet its obligations to the Bank. Foreclosed
Bank. AYDA merupakan jaminan kredit yang collaterals are collateral loans that were taken
diberikan yang telah diambil alih sebagai bagian over as part of the settlement of loans and are
dari penyelesaian kredit yang diberikan dan presented in "Other Assets".
disajikan pada “Aset Lain-lain”.
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi (net realizable realizable value or stated at loan outstanding
value) atau sebesar nilai outstanding kredit yang amount, whichever is lower. Net realizable
diberikan, mana yang lebih rendah. Nilai neto value is the fair value of the foreclosed
yang dapat direalisasi adalah nilai wajar agunan collaterals less the estimated costs to sell the
yang diambil alih dikurangi dengan estimasi assets. The excess of loan receivable over
biaya untuk menjual agunan tersebut. Selisih the net realizable value of the foreclosed
lebih saldo kredit di atas nilai neto yang dapat colaterals is charged to allowance for
direalisasi dari agunan yang diambilalih impairment losses. The difference between the
dibebankan ke dalam akun cadangan kerugian recorded amount of the foreclosed collaterals
penurunan nilai aset. Selisih antara nilai agunan and the proceeds from the sale of such
yang diambil alih dengan hasil penjualan diakui collateral is recorded as a gain or loss at the
sebagai keuntungan atau kerugian pada saat time of sale.
penjualan.
Beban-beban yang berkaitan dengan Expenses for maintaining and repair o f
pemeliharaan dan perbaikan AYDA dan properti foreclosed collaterals and properties are
dibebankan ke laporan laba rugi tahun berjalan charged to the current year's profit or loss as
pada saat terjadinya. Bila terjadi penurunan nilai incurred. In the event of permanent impairment,
yang bersifat permanen, maka nilai tercatatnya the carrying amount is reduced to recognize the
dikurangi untuk mengakui penurunan tersebut decline and the loss is charged to the
dan kerugiannya dibebankan pada laporan laba statements of profit or loss.
rugi tahun berjalan.
65
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset tak berwujud n. Intangible assets
Aset tak berwujud diakui jika, dan hanya jika, Intangible assets are recognised only when its
biaya perolehan aset tersebut dapat diukur cost can be measured reliably and it is probable
secara andal dan kemungkinan besar Bank that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
Bank mengklasifikasikan aset tak berwujud The Bank classifies intangible assets in other
dalam aset lain-lain, berupa perangkat lunak assets, such as software and license. Intangible
dan lisensi. Aset tak berwujud dicatat sebesar assets are stated at cost less accumulated
biaya perolehan dikurangi akumulasi amortisasi amortization and accumulated impairment loss,
dan akumulasi rugi penurunan nilai, jika ada. if any.
Biaya perolehan perangkat lunak terdiri dari Cost of software consists of all expenses
seluruh pengeluaran yang dapat dikaitkan directly attributable to the preparation of such
langsung dalam persiapan perangkat lunak software cost, until ready to be used for their
tersebut sehingga siap digunakan sesuai intended purpose.
dengan tujuannya.
Pengeluaran setelah perolehan perangkat Subsequent expenditure on software is
lunak dapat ditambahkan pada biaya perolehan capitalized only when it increases the future
perangkat lunak atau dikapitalisasi sebagai economic benefits of the software, so that it
perangkat lunak hanya jika pengeluaran becomes larger than originally expected
tersebut menambah manfaat ekonomis masa performance standards. Expenditure with no
depan dari perangkat lunak yang bersangkutan addition of future economic benefits from the
sehingga menjadi lebih besar dari standar software is directly recognised as expenses
kinerja yang diperkirakan semula. Pengeluaran when incurred.
yang tidak menambah manfaat ekonomis masa
depan dari perangkat lunak diakui sebagai
beban pada saat terjadinya.
Masa manfaat ekonomis, nilai residu dan The estimated useful lives, residual values and
metode amortisasi ditelaah setiap akhir tahun. amortization method are reviewed at each
financial year end.
Perangkat lunak diamortisasi dengan Software is amortised by using straight-line
menggunakan metode garis lurus selama method over the estimated useful life of
estimasi umur manfaatnya, berdasarkan umur software, based on the estimated useful lives of
manfaat aset tak berwujud yang diestimasi the fixed assets as follows:
sebagai berikut:
Amortisasi diakui dalam laporan laba rugi dan Amortization is recognized in statements of
penghasilan komprehensif lain dengan profit or loss and comprehensive income using
menggunakan metode garis lurus, sejak the straight line method, from the date that is
tanggal perangkat lunak tersebut tersedia untuk available for use until the economic benefits of
dipakai sampai berakhirnya masa manfaat dari software is ended.
perangkat lunak tersebut.
Estimasi masa manfaat ekonomis perangkat Estimated economic useful life of software is for
lunak adalah selama 3-15 tahun atau dengan 3-15 years or with depreciation rate of 6.7% -
tarif penyusutan sebesar 6,7% - 33,3%. 33.3%. Meanwhile, estimated economic useful
Sedangkan estimasi masa manfaat ekonomis life of license and trademark is in accordance
untuk lisensi dan merk dagang adalah sesuai with the contractual rights of each license and
dengan hak kontraktual masing-masing lisensi trademark, with the longest time of 10 years or
dan merek dagang tersebut, paling lama untuk with depreciation rate of 10%.
10 tahun atau dengan tarif penyusutan sebesar
10%.
66
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset tak berwujud (lanjutan) n. Intangible assets (continued)
Aset tak berwujud dihentikan pengakuannya Intangible asset is derecognized if it is:
jika:
a. Dilepas; atau a. Disposed; or
b. Tidak terdapat lagi manfaat ekonomi masa b. There is no expectation of future economic
depan yang diharapkan dari penggunaan benefits when used or released.
atau pelepasannya.
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are
penurunan nilai apabila terdapat kejadian atau reviewed for impairment whenever events or
perubahan keadaan yang mengindikasikan changes in circumstances indicate that the
bahwa nilai tercatat suatu aset tidak dapat carrying amount of an asset may not be
dipulihkan. Jika ada indikasi seperti itu dan nilai recoverable. If such indication exists and where
tercatat suatu aset melebihi taksiran jumlah the carrying amount of an asset exceeds the
terpulihkan, aset atau unit penghasil kas estimated recoverable amount, the assets or
diturunkan nilainya ke jumlah terpulihkan. cash-generating units are written down to their
Taksiran jumlah terpulihkan aset adalah yang recoverable amount. The estimated
lebih tinggi dari nilai wajar aset dan nilai pakai. recoverable amount of an asset is the higher of
an asset's fair value less cost to sell and value-
in-use.
Nilai wajar adalah nilai yang diperoleh dari The fair value is the amount obtainable from the
penjualan aset dalam transaksi yang wajar sale of an asset in an arm's length transaction
dikurangi biaya penjualan sedangkan nilai pakai less costs of disposal while value-in-use is the
adalah nilai kini dari estimasi arus kas masa present value of estimated future cash flows
mendatang yang diharapkan muncul dari expected to arise from the continuing use of an
penggunaan aset secara terus menerus dan asset and from its disposal at the end of its
dari penjualannya pada akhir masa pakainya. useful life.
Untuk aset yang tidak menghasilkan arus kas For an asset that does not generate largely
masuk independen yang besar, jumlah independent cash inflows, the recoverable
terpulihkan ditentukan untuk unit penghasil kas amount is determined for the cash-generating
terkait aset tersebut. Rugi penurunan nilai unit to which the asset belongs. Impairment
diakui dalam laporan laba rugi dan penghasilan losses are recognised in profit or loss and other
komprehensif lain. Dalam membuat taksiran comprehensive income. In assessing value-in-
nilai pakai, estimasi arus kas masa mendatang use, the estimated future cash flows are
didiskontokan ke nilai sekarang dengan discounted to their present value using a pre-
menggunakan tingkat diskonto sebelum pajak tax discount rate that reflects current market
yang mencerminkan penilaian pasar saat ini assessments of the time value of money and
dari nilai waktu dari uang dan risiko spesifik the risks specific to the asset.
untuk aset.
67
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets
(lanjutan) (continued)
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible
tak berwujud dengan masa manfaat tidak assets with indefinite useful life, an assessment
terbatas, penilaian dilakukan pada setiap is made at each reporting date as to whether
tanggal pelaporan, apakah ada indikasi bahwa there is any indication that previously
kerugian penurunan nilai yang sebelumnya recognised impairment losses may no longer
diakui mungkin tidak lagi ada atau mungkin exist or may have decreased. If such indication
telah menurun. Jika indikasi tersebut terjadi, exists, the recoverable amount is estimated. A
jumlah terpulihkan diperkirakan. Rugi previously recognised impairment loss is
penurunan nilai yang diakui sebelumnya dibalik reversed only if there has been a change in the
hanya jika telah terjadi perubahan dalam estimates used to determine the asset's
estimasi yang digunakan untuk menentukan recoverable amount since the last impairment
jumlah terpulihkan aset sejak rugi penurunan loss was recognised. If that is the case, the
nilai terakhir diakui. Jika ini kasusnya, jumlah carrying amount of the asset is increased to its
tercatat aset meningkat menjadi jumlah recoverable amount. That increased amount
terpulihkan tersebut. Jumlah peningkatan cannot exceed the carrying amount that would
tersebut tidak dapat melebihi nilai tercatat yang have been determined, net of depreciation or
telah ditentukan, setelah dikurangi penyusutan amortisation, had no impairment loss been
atau amortisasi, sehingga seolah-olah kerugian recognised for the asset in prior years.
penurunan nilai yang diakui untuk aset tahun-
tahun sebelumnya tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba Such reversal is recognised in profit or loss
rugi kecuali aset dicatat pada nilai revaluasi, unless the asset is carried at revalued amount,
yang mana pembalikan diperlakukan sebagai in which case the reversal is treated as a
peningkatan revaluasi. Setelah pembalikan itu, revaluation increase. After such a reversal, the
beban penyusutan atau amortisasi disesuaikan depreciation or amortisation expense is
dalam tahun-tahun mendatang untuk adjusted in future years to allocate the asset's
mengalokasikan jumlah revisi nilai tercatat aset, revised carrying amount, less any residual
dikurangi nilai sisa, secara sistematis atas sisa value, on a systematic basis over its remaining
manfaatnya. useful life.
Aset tak berwujud dengan masa manfaat tidak Intangible assets with indefinite useful lives are
terbatas diuji untuk penurunan nilai setiap tahun tested for impairment annually either
baik secara individu maupun di tingkat unit individually or at the cash-generating unit level
penghasil kas mana yang sesuai dan ketika as appropriate and when circumstances
keadaan mengindikasikan bahwa nilai tercatat indicate that the carrying value may be
mungkin mengalami penurunan nilai. impaired.
p. Liabilitas segera p. Liabilities due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent
yang harus segera dibayarkan kepada pihak obligations to third parties based on contract or
lain berdasarkan kontrak atau perintah dari order by those having authority that have to be
pihak yang mempunyai kewenangan untuk itu. settled immediately. Obligations due
Liabilitas segera diukur sebesar biaya immediately are measured at their amortised
perolehan diamortisasi. cost.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
68
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
q. Simpanan nasabah q. Deposits from customers
Simpanan nasabah terdiri dari giro, tabungan Deposits from customers represent current
dan deposito berjangka accounts, savings and time deposits.
Giro merupakan dana nasabah yang dapat Demand deposits represent deposits from
digunakan sebagai alat pembayaran dan customers that can be used as instruments of
penarikannya dapat dilakukan setiap saat payment and can be withdrawn at any time
melalui cek, atau dengan cara through cheques or transfer of funds with
pemindahbukuan dengan bilyet giro atau clearing account or other forms.
sarana perintah pembayaran lainnya.
Tabungan merupakan dana nasabah yang bisa Savings accounts represent deposits from
ditarik setiap saat berdasarkan persyaratan customers that can be withdrawn at anytime
tertentu yang disepakati bersama. based on certain conditions agreed by both
parties.
Deposito berjangka merupakan simpanan Time deposits represent deposits from
nasabah yang dapat ditarik dalam jangka waktu customers that can be withdrawn after
tertentu berdasarkan kesepakatan antara a certain time in accordance with the
nasabah dengan Bank. agreement between the customers and the
Bank.
Simpanan dari nasabah diklasifikasikan Deposits from customers are classified as
sebagai liabilitas keuangan yang diukur pada financial liabilities at amortised cost. Refer to
biaya perolehan diamortisasi. Lihat Catatan 3e Note 3e for the accounting policies of financial
untuk kebijakan akuntansi atas aset dan assets and liabilities.
liabilitas keuangan.
r. Simpanan dari bank lain r. Deposits from other banks
Simpanan dari bank lain terdiri dari kewajiban Deposits from other banks represent liabilities
terhadap bank lain, dalam bentuk giro, deposito to other banks in the form of demand deposits,
berjangka, tabungan dan interbank call money. time deposits, saving and interbank call money.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan pada biaya financial liabilities at amortised cost. Refer to
perolehan diamortisasi. Lihat Catatan 3e untuk Note 3e for the accounting policies of financial
kebijakan akuntansi atas aset dan liabilitas assets and liabilities.
keuangan.
s. Pendapatan provisi dan komisi s. Provision and commission income
Pendapatan provisi dan komisi yang berkaitan Provision and commissions directly related to
langsung dengan kegiatan kredit, atau lending activities, or provision and commission
pendapatan provisi dan komisi yang income which relates to a specific period, is
berhubungan dengan jangka waktu tertentu, amortised over the term of contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in profit or loss.
efektif dan diklasifikasikan sebagai bagian dari
pendapatan bunga pada laporan laba rugi.
69
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
s. Pendapatan provisi dan komisi (lanjutan) s. Provision and commission income
(continued)
Pendapatan provisi dan komisi yang tidak Provision and commissions income which are
berkaitan dengan kegiatan pemberian kredit not related to lending activities or a specific
atau suatu jangka waktu atau yang nilainya period or immaterial in amount based on the
tidak material berdasarkan kebijakan Bank Bank’s policy are recognized as revenues on
diakui sebagai pendapatan pada saat terjadinya the transaction date as other operating income.
transaksi sebagai pendapatan operasional
lainnya.
t. Pendapatan dan biaya lain-lain t. Other income and expenses
Provisi yang dapat diatribusikan secara Fees that are directly attributable to the
langsung terhadap aset keuangan diakui financial asset are recognized as adjustments
sebagai penyesuaian atas suku bunga efektif to the effective interest rate on such asset.
aset keuangan tersebut.
Seluruh penghasilan dan beban lain-lain yang All of these other income and expenses are
terjadi dibebankan pada laporan laba rugi dan recorded in the statement of profit or loss and
penghasilan komprehensif lain pada saat comprehensive income when incurred.
terjadinya.
u. Sewa u. Lease
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Bank dapat memilih untuk tidak mengakui aset The Bank can choose not to recognise the right-
hak-guna dan liabilitas sewa untuk: of-use asset and lease liabilities for:
- Sewa jangka-pendek; dan - Short term lease; and
- Sewa yang aset pendasarnya bernilai - Low value assets.
rendah.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether:
- Bank memiliki hak untuk mendapatkan - The Bank has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefits from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
70
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
u. Sewa (lanjutan) u. Lease (continued)
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether: (continued)
(lanjutan)
- Bank memiliki hak untuk mengarahkan - The Bank has the right to direct the use of
penggunaan aset Bank memiliki hak ini the asset. The Bank has the right when it
ketika Bank memiliki hak untuk has the most relevant decision-making
pengambilan keputusan yang relevan rights on how and for what purpose the
tentang bagaimana dan untuk tujuan apa asset is used during the period.
aset akan digunakan selama periode
penggunaan.
Pada tanggal permulaan sewa, Bank mengakui The Bank recognises right-of-use asset and
aset hak-guna dan liabilitas sewa. Aset hak- lease liability at the lease commencement date.
guna diukur pada biaya perolehan, dimana The right-of-use is initially measured at cost,
meliputi jumlah pengukuran awal liabilitas sewa which comprises the initial amount of the lease
yang disesuaikan dengan pembayaran sewa liability adjusted for any lease payment made at
yang dilakukan pada atau sebelum tanggal or before the commencement date, plus any
permulaan, ditambah dengan biaya langsung initial direct cost incurred. The right-of-use
awal yang dikeluarkan. Aset hak-guna asset is amortised over the straight-line method
diamortisasi dengan menggunakan metode throughout the useful life.
garis lurus sepanjang jangka umur sewa.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or if that right cannot be readily
ditentukan, maka menggunakan suku bunga determined, using the incremental borrowing
pinjaman incremental. Pada umumnya, Bank rate. Generally, the Bank uses its incremental
menggunakan suku bunga pinjaman borrowing rate as a discount rate.
incremental sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian Each lease 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 charged to profit or loss over the lease period
sewa sehingga menghasilkan tingkat suku so as to produce a constant periodic rate of
bunga periodik yang konstan atas saldo interest on the remaining balance of the liability
liabilitas untuk setiap periode. for each period.
Jika sewa mengalihkan kepemilikan aset If the lease transfers ownership of the
pendasar kepada Bank pada akhir masa sewa underlying asset to the Bank by the end of the
atau jika biaya perolehan aset hak-guna lease term or if the cost of the right-of-use asset
merefleksikan Bank akan mengeksekusi opsi reflects that the Bank will exercise a purchase
beli, maka Bank menyusutkan aset hak-guna option, the Bank depreciates the right-of-use
dari tanggal permulaan hingga akhir umur asset from the commencement date to the end
manfaat aset pendasar. Jika tidak, maka Bank of the useful life of the underlying asset.
menyusutkan aset hak-guna dari tanggal Otherwise, the Bank depreciates the right-of-
permulaan hingga tanggal yang lebih awal use asset from the commencement date to the
antara akhir umur manfaat aset hak-guna atau earlier of the end of the useful life of the right-
akhir umur sewa. of-use asset or the end of the useful life.
71
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
u. Sewa (lanjutan) u. Lease (continued)
Modifikasi sewa Leases modification
Bank mencatat modifikasi sewa sebagai sewa The Bank accounts for a lease modification as
terpisah jika: a separate lease if:
- modifikasi meningkatkan ruang lingkup - the modification increases the scope of the
sewa dengan menambahkan hak untuk leases by adding the right to use one or
menggunakan satu aset pendasar atau more underlying assets;
lebih;
- imbalan sewa meningkat sebesar jumlah - the consideration for the leases increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan standalone price for the increase in scope
penyesuaian yang tepat pada harga and any appropriate adjustments to
tersendiri tersebut untuk merefleksikan that standalone price to reflect the
kondisi kontrak tertentu. circumstances of the particular contract.
v. Perpajakan v. Taxation
Perlakuan akuntansi atas pajak penghasilan Accounting treatment for income tax is in
sesuai dengan PSAK 46 (Revisi 2014), accordance with SFAS 46 (Revised 2014),
“Pajak Penghasilan”. “Income Tax”.
Beban pajak terdiri dari pajak kini dan pajak Tax expense consists of current tax and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Taxes are recognised in profit or
rugi, kecuali jika pajak tersebut terkait dengan loss, unless the tax is related to transactions or
transaksi atau kejadian yang diakui di events that are recognised in other
penghasilan komprehensif lain atau langsung comprehensive income or recognised directly in
diakui ke ekuitas. Dalam hal ini, pajak tersebut equity. In this case, the tax is recognised in
masing-masing diakui dalam penghasilan other comprehensive income or equity,
komprehensif lain atau ekuitas. respectively.
Beban pajak kini dihitung berdasarkan Current tax expense is calculated based on the
peraturan perpajakan yang berlaku atau yang tax laws that have been enacted or
secara substantif berlaku pada akhir periode substantively enacted at the end of the
pelaporan. Manajemen secara periodik reporting period. Management periodically
mengevaluasi posisi yang dilaporkan di Surat evaluates positions reported in Annual Tax
Pemberitahuan Tahunan (“SPT”) sehubungan Returns (“SPT”) with respect to situations
dengan situasi di mana aturan pajak yang where applicable in which tax regulations
berlaku membutuhkan interpretasi. Jika perlu, require interpretation. If necessary,
manajemen menentukan provisi berdasarkan Management determines provisions based on
jumlah yang diharapkan akan dibayar kepada the amounts expected to be paid to the tax
otoritas pajak. authorities.
Pajak penghasilan tangguhan diakui Deferred income tax is recognised in full, using
sepenuhnya, dengan menggunakan metode the liability method, for all temporary
liabilitas untuk semua perbedaan temporer differences that arise from the difference
yang berasal dari selisih antara dasar between the tax bases of assets and liabilities
pengenaan pajak aset dan liabilitas dengan nilai and their carrying values in the financial
tercatatnya pada laporan keuangan. statements.
72
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
v. Perpajakan (lanjutan) v. Taxation (continued)
Namun, liabilitas pajak penghasilan tangguhan However, deferred income tax liability is not
tidak diakui jika berasal dari pengakuan awal recognised when it originates from the initial
goodwill. Pajak penghasilan tangguhan juga recognition of goodwill. Deferred income tax is
tidak diperhitungkan jika pajak penghasilan also not taken into account if the deferred
tangguhan tersebut timbul dari pengakuan awal income tax arises from the initial recognition of
aset atau pengakuan awal liabilitas dalam an asset or a liability in a transaction that is not
transaksi yang bukan kombinasi bisnis yang a business combination, which at the time of the
pada saat transaksi tidak mempengaruhi laba transaction does not affect accounting profit or
akuntansi maupun laba kena pajak/rugi pajak. taxable profit/loss.
Pajak penghasilan tangguhan diukur dengan Deferred income tax is measured at the tax
menggunakan tarif pajak yang sudah rates that have been enacted or substantively
diberlakukan atau secara substantif berlaku enacted at the end of the reporting period and
pada akhir periode pelaporan dan diekspektasi are expected to be applied when the related
akan digunakan ketika aset pajak tangguhan deferred tax assets are realised or the deferred
yang berhubungan direalisasi atau liabilitas tax liability is settled.
pajak tangguhan diselesaikan.
Aset pajak tangguhan diakui hanya jika Deferred tax assets are recognised only to the
kemungkinan jumlah penghasilan kena pajak di extent that it is probable that the amount of
masa depan akan memadai untuk future taxable income will be adequate to
dikompensasi dengan perbedaan temporer compensate for the temporary differences that
yang masih dapat dimanfaatkan. can still be utilized.
Liabilitas pajak tangguhan tidak diakui untuk Deferred tax liabilities are not recognised for
perbedaan temporer antara nilai tercatat dan temporary differences between the carrying
dasar pengenaan pajak dari investasi pada amount and the tax base of investments in
operasi asing ketika Bank bisa mengontrol foreign operations when the Bank can control
periode pengembalian dari perbedaan the payback period of the temporary differences
temporer dan ada kemungkinan bahwa and it is possible that the differences will not be
perbedaan itu tidak akan dibalik di masa depan reversed in the foreseeable future.
yang dapat diperkirakan.
Aset dan liabilitas pajak penghasilan tangguhan Deferred income tax assets and liabilities are
dapat saling hapus apabila terdapat hak yang offset when there is a legally enforceable right
berkekuatan hukum untuk melakukan saling to offset current tax assets against current tax
hapus antara aset pajak kini dengan liabilitas liabilities and when deferred income taxes
pajak kini dan apabila aset dan pajak assets and liabilities relate to income taxes
penghasilan tangguhan dikenakan oleh otoritas levied by the same taxation authority where tax
perpajakan yang sama dan adanya niat untuk is an intention to settle the balance on a net
melakukan penyelesaian saldo secara neto. basis. Current tax assets and current tax
Aset pajak kini dan liabilitas pajak kini akan liabilities are offset when the Bank has a legally
saling hapus ketika Bank memiliki hak yang enforceable right to set-off and there is an
berkekuatan hukum untuk melakukan saling intention to settle these balances on a net basis
hapus dan adanya niat untuk melakukan or to realise the asset and settle the liability
penyelesaian saldo-saldo tersebut secara neto simultaneously.
atau untuk merealisasikan dan menyelesaikan
liabilitas secara bersamaan.
73
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
v. Perpajakan (lanjutan) v. Taxation (continued)
Manajemen mengevaluasi secara periodik Management periodically evaluates positions
posisi yang diambil dalam surat pemberitahuan taken in annual tax returns with respect to
tahunan terkait dengan situasi dimana situations in which applicable tax regulations
peraturan perpajakan yang berlaku are subject to interpretation. Provisions are
memerlukan interpretasi lebih lanjut. Cadangan established, where appropriate, on the basis of
akan dibentuk, jika dianggap perlu, amount expected to be paid to the tax
berdasarkan jumlah yang diharapkan harus authorities.
dibayarkan ke kantor pajak.
w. Imbalan kerja karyawan w. Employee benefit
Imbalan pasca kerja jangka pendek Short-term post-employee benefits
Imbalan pasca kerja jangka pendek diakui pada Short-term post-employee benefits are
saat terutang kepada karyawan. recognized when they accrued to the
employees.
Imbalan pensiun Pension benefits
Bank menyelenggarakan program iuran pasti The Bank established defined contribution
untuk seluruh karyawan tetapnya. Program plans covering all their permanent employees.
pensiun dikelola oleh Dana Pensiun Lembaga The pension plans are managed by Financial
Keuangan (DPLK) Manulife Indonesia. Institution Pension Fund (DPLK) Manulife
Kontribusi Bank dan karyawan masing-masing Indonesia. The pension plans are funded by
sebesar 13% dan 4% dihitung dari gaji dasar contributions from the Bank’s employees at
perbulan karyawan dan seluruhnya ditanggung 13% and 4% of employee’s basic salaries per
oleh Bank. Kedua beban kontribusi dibukukan month, respectively and all borne by the Bank.
sebagai laba rugi. Both contributions are charged to profit or loss.
Liabilitas iuran pasti yang diakui dalam laporan The liability recognized in the statement of
posisi keuangan adalah nilai kini liabilitas iuran financial position in respect of a defined
pasti pada tanggal laporan posisi keuangan contribution plan is the present value of the
disesuaikan dengan keuntungan atau kerugian defined contribution obligation at the statement
aktuarial. of financial position date adjusted for actuarial
gains or losses.
Sehubungan dengan program imbalan pasti, The liability recognized in the statement of
liabilitas diakui pada laporan posisi keuangan financial position in respect of defined benefit
sebesar nilai kini kewajiban imbalan pasti pada pension plans is the present value of the
akhir periode pelaporan dikurangi nilai wajar defined benefit obligation at the end of the
aset program. Kewajiban imbalan pasti dihitung reporting period less the fair value of plan
setiap tahun oleh aktuaris yang independen assets. The defined benefit obligation is
dengan menggunakan metode projected unit calculated annually by independent actuaries
credit. using the projected unit credit method.
Keuntungan dan kerugian dari curtailment atau Gains and losses on the curtailment or
penyelesaian program manfaat pasti diakui settlement of a defined benefit plan are
ketika kurtailmen atau penyelesaian tersebut recognized when the curtailment or settlement
terjadi. occurs.
74
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
w. Imbalan kerja karyawan (lanjutan) w. Employee benefit (continued)
Imbalan pensiun (lanjutan) Pension benefits (continued)
Pengukuran kembali dapat timbul dari Remeasurement arising from experience
perubahan pada asumsi-asumsi aktuarial yang adjustments and changes in actuarial
dibebankan atau dikreditkan ke ekuitas di assumptions are charged or credited to equity
penghasilan komprehensif lain dan disajikan in other comprehensive income and presented
bagian dari penghasilan komprehensif lain di as part of other comprehensive income in
ekuitas. equity.
Biaya jasa lalu diakui segera di laporan laba Past service costs are recognized immediately
rugi. in the statements of profit or loss.
Bank menerapkan PSAK 24 (Revisi 2016) The Bank has adopted SFAS 24 (Revised
“Imbalan Pasca Kerja”. Bank menghitung dan 2016) “Post-Employee Benefits”. The Bank
mencatat imbalan pasca kerja atas uang calculates and recognizes post-employment
pesangon per 31 Desember 2022 dan 2021 benefit obligation for severance pay as of
sesuai dengan Undang-undang Cipta Kerja December 31, 2022 and 2021 in accordance
No. 11/2020. Imbalan pasca-kerja merupakan with Omnibus Law No. 11//2020. Post-
manfaat pasti yang dibentuk tanpa pendanaan employment benefits are unfunded in which
khusus dan didasarkan pada masa kerja dan amounts are determined based on years of
jumlah penghasilan karyawan pada saat service and salaries of the employees at the
pensiun. Metode penilaian aktuarial yang time of pension. The actuarial valuation method
digunakan untuk menentukan nilai kini used to determine the present value of defined-
cadangan imbalan pasti, beban jasa kini yang benefit obligation, related current service costs
terkait dan beban jasa lalu adalah metode and past service costs is the Projected Unit
Projected Unit Credit. Beban jasa kini, beban Credit. Current service costs, interest costs,
bunga, beban jasa lalu yang telah menjadi hak past service costs which are already vested,
karyawan dan dampak kurtailmen atau and effects of curtailments and settlements (if
penyelesaian (jika ada) diakui segera pada any) are charged directly to statement of profit
laporan laba rugi dan penghasilan or loss and other comprehensive income. Past
komprehensif lain periode berjalan. Beban jasa service costs which are not yet vested for
lalu yang belum menjadi hak karyawan working (active) employees are amortised
diamortisasi selama jangka waktu rata-rata sisa during the employees’ average remaining years
masa kerja karyawan. of service, until the benefits become vested.
Bank mengakui keuntungan atau kerugian The Bank has recognized actuarial gain or loss
aktuaria dari liabilitas imbalan pasca kerja from post-employee benefit liability shall be
diakui secara langsung di dalam penghasilan recognized directly in other comprehensive
komprehensif lain. income.
Bank mengakui laba atau rugi dari curtailment The Bank has recognized gain or loss from
pada saat curtailment terjadi. Keuntungan atau curtailment when it occurred. Curtailment’s gain
kerugian curtailment terdiri dari perubahan yang or loss consist of the changes that have
terjadi dalam nilai kewajiban manfaat pasti dan occurred in value of defined benefit obligation
keuntungan atau kerugian aktuaria dan biaya and actuarial gain or loss and past service costs
jasa lalu yang diakui sebelumnya. that has been recognized.
x. Laba/(rugi) per saham (LPS) x. Earnings/(loss) per share (EPS)
Laba/(rugi) per saham dasar dihitung dengan Basic earnings/(loss) per share is computed
membagi laba/(rugi) tahun berjalan yang by dividing income/(loss) for the year available
tersedia bagi pemegang saham biasa to shareholders of ordinary shares (residual
(laba/(rugi) residual) dengan jumlah rata-rata income/(loss)) by the weighted average
tertimbang lembar saham biasa yang beredar number of ordinary shares outstanding during
selama tahun berjalan. the current year.
75
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
x. Laba/(rugi) per saham (LPS) (lanjutan) x. Earnings/(loss) per share (EPS) (continued)
Laba/(rugi) per saham dilusian didasarkan pada Diluted earnings/(loss) per share is based on
asumsi bahwa saham biasa tambahan yang the assumption that additional ordinary shares
dikeluarkan sebagai hasil dari konversi saham are issued as a result of conversion of
konversi dan pelaksanaan waran saham convertible securities and exercise of share
sehingga meningkatkan jumlah saham biasa warrants thereby increasing the number of
dan akibatnya menciptakan dilusi atas ordinary shares and consequently creating a
laba/(rugi) per saham dasar. dilution in the basic earnings/(loss) per share.
y. Informasi segmen y. Segment information
Bank menerapkan PSAK 5, “Segmen Operasi”. The Bank applied SFAS 5, “Operating
PSAK revisi ini mengatur pengungkapan yang Segments”. The revised SFAS requires
memungkinkan pengguna laporan keuangan disclosures that will enable users of financial
untuk mengevaluasi sifat dan dampak statements to evaluate the nature and financial
keuangan dari aktivitas bisnis yang mana Bank effects of the business activities in which
terlibat dan lingkungan ekonomi dimana Bank the Bank engages and the economic
beroperasi. Tidak terdapat dampak signifikan environments in which it operates. There is no
atas penerapan standar akuntansi yang direvisi significant impact on the adoption of the revised
tersebut terhadap laporan keuangan. accounting standard on the financial
statements.
Segmen adalah bagian khusus dari Bank yang A segment is a distinguishable component of
terlibat baik dalam menyediakan produk dan the Bank that is engaged either in providing
jasa (segmen usaha), maupun dalam certain products and services (business
menyediakan produk dan jasa untuk lingkungan segment), or in providing products and services
ekonomi tertentu (segmen geografis), yang within a particular economic environment
memiliki risiko dan imbalan yang berbeda dari (geographical segment), which is subject to
segmen lainnya. risks and rewards that are different from those
of other segments.
Jumlah setiap unsur segmen dilaporkan The amount of each segment item reported
merupakan ukuran yang dilaporkan kepada shall be the measure reported to the
manajemen untuk tujuan mengalokasikan management for the purposes of allocating
sumber daya dalam satu segmen dan menilai resources to the segment and assessing its
kinerjanya. performance.
Pendapatan, beban, laba rugi bersih, aset dan Segment revenue, expenses, net income,
liabilitas segmen termasuk item-item yang assets and liabilities include items directly
dapat diatribusikan langsung kepada suatu attributable to a segment as well as those that
segmen serta hal-hal yang dapat dialokasikan can be allocated on a reasonable basis to that
dengan dasar yang sesuai kepada segmen segment. Segments are determined before
tersebut. Segmen ditentukan sebelum saldo intra-group transaction balances are
transaksi antar kelompok usaha dieliminasi. eliminated.
z. Pendapatan dan beban provisi dan komisi z. Provision and commission income and
expense
Pendapatan dan beban provisi dan komisi yang Provision and commissions income and
merupakan bagian dari suku bunga efektif expense that are integral to the effective
instrumen keuangan, dimasukkan dalam interest rate on a financial instrument are being
perhitungan suku bunga efektif. Pendapatan taken into account in calculation of the effective
dan beban ini diamortisasi sepanjang umur aset interest rate. These income and expense are
atau liabilitas keuangan, atau selama periode amortised over the life of financial assets or
risiko. liabilities or during the period of the risk.
76
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
z. Pendapatan dan beban provisi dan komisi z. Provision and commission income and
(lanjutan) expense (continued)
Provisi dan komisi yang tidak berkaitan dengan Provision and commissions not related to the
kegiatan utama Bank diakui sebagai main activities of the Bank are recognised as
pendapatan atau beban pada saat terjadinya revenues and expenses on the transaction date
transaksi dan diklasifikasikan sebagai and classified under other operating income or
pendapatan operasional lainnya atau beban other operating expenses.
operasional lainnya.
aa. Pengakuan pendapatan dan beban bunga aa. Recognition of interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recorded in
dicatat dalam pendapatan bunga dan interest income and interest expense in the
beban bunga di dalam laporan laba rugi profit or loss using the effective interest method.
menggunakan metode suku bunga efektif.
Beban bunga yang berkaitan langsung dengan Interest expense directly related to deposits
kegiatan simpanan nasabah, seperti refferal from customers activities, i.e. time deposits
code untuk deposito berjangka atau beban referral code or interest expense which relates
bunga yang berhubungan dengan jangka waktu to a specific period, is amortised over the term
tertentu, diamortisasi sesuai dengan jangka of contract using the effective interest rate
waktu kontrak menggunakan metode suku method and classified as part of interest
bunga efektif dan diklasifikasikan sebagai expense in profit or loss.
bagian dari beban bunga pada laporan laba rugi.
Pendapatan bunga atas aset keuangan yang Interest income for financial assets that are
diukur dengan nilai wajar melalui penghasilan either measured at fair value through other
komprehensif lain atau biaya perolehan comprehensive income or amortised cost that
diamortisasi yang mengalami penurunan nilai have become credit impaired subsequent to
setelah pengakuan awal (stage 3) diakui initial recognition (stage 3) is recognised using
berdasarkan suku bunga efektif kredit yang the credit adjusted effective interest rate.
disesuaikan.
Tingkat bunga ini dihitung dengan cara yang This rate is calculated in the same manner as
sama dalam perhitungan suku bunga efektif the effective interest rate except that expected
kecuali bahwa cadangan kerugian kredit credit losses are included in the expected cash
ekspektasian sudah termasuk dalam arus kas flows. Interest income is therefore recognised
ekspektasian. Oleh karenanya, pendapatan on the amortised cost of the financial asset
bunga diakui atas aset keuangan dalam including expected credit losses.
klasifikasi biaya perolehan diamortisasi
termasuk kerugian kredit ekspektasian.
Dalam kondisi risiko kredit atas aset keuangan Should the credit risk on a stage 3 financial
stage 3 mengalami perbaikan sehingga aset asset improve such that the financial asset is no
keuangan tidak lagi dipertimbangkan longer considered credit impaired, interest
mengalami penurunan nilai, pengakuan income recognition reverts to a computation
pendapatan bunga dihitung berdasarkan nilai based on the rehabilitated carrying value of the
tercatat bruto aset keuangan. financial assets - gross.
Metode suku bunga efektif adalah metode yang The effective interest method is a method used
digunakan untuk menghitung biaya perolehan for calculating the amortised cost of a financial
diamortisasi dari aset keuangan atau kewajiban asset or financial liability after allocating the
keuangan dan metode untuk mengalokasikan interest income or interest expense over the
pendapatan bunga atau beban bunga selama relevant period.
periode yang relevan.
77
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aa. Pengakuan pendapatan dan beban bunga aa. Recognition of interest income and expense
(lanjutan) (continued)
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts estimated payment of future
pembayaran atas penerimaan kas di masa cash receipts through the expected life of the
datang selama perkiraan umur dari instrumen financial instrument, or when it is more
keuangan, atau jika lebih tepat digunakan appropriate to use a shorter period to the net
periode yang lebih singkat untuk memperoleh carrying amount of the financial asset or
nilai tercatat bersih dari aset keuangan atau financial liability. When calculating the effective
kewajiban keuangan. Pada saat menghitung interest rate, the Bank estimates cash flows
suku bunga efektif, Bank mengestimasi arus considering all contractual terms of the financial
kas dengan mempertimbangkan seluruh instrument (such as early repayment, the
persyaratan kontraktual dalam instrumen option to buy (call option) and other similar
keuangan tersebut (seperti pelunasan options) but does not consider future credit
dipercepat, opsi beli (call option) dan losses. This calculation includes all
opsi serupa lainnya), namun tidak commissions, fees and points paid or received
mempertimbangkan kerugian kredit di masa between parties to the contract that are an
datang. Perhitungan ini mencakup seluruh integral part of the effective interest rate,
komisi, provisi, dan bentuk lain yang dibayarkan transaction costs and all other premiums or
atau diterima oleh para pihak dalam kontrak discounts.
yang merupakan bagian tak terpisahkan dari
suku bunga efektif, biaya transaksi dan seluruh
premi atau diskon lainnya.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets has been impaired as a result of
sebagai akibat penurunan nilai, maka impairment lost events, interest income earned
pendapatan bunga yang diperoleh setelahnya thereafter is recognized based on the interest
diakui berdasarkan suku bunga yang digunakan rate used to discount future cash flows in
untuk mendiskonto arus kas masa datang calculating the impairment.
dalam menghitung penurunan nilai.
ab. Pendapatan dan beban operasional lainnya ab. Other operating income and expenses
Pendapatan operasional lainnya terdiri dari Other operating income consists of ATM fee
pendapatan fee ATM, pendapatan provisi dan income, other fees and commission income,
komisi lainnya, penerimaan kembali aset yang recoveries of assets previously written-off, and
telah dihapusbukukan, dan pendapatan dari penalty income from late loan repayment.
denda keterlambatan pembayaran pinjaman.
Beban provisi dan komisi lainnya Other provision and commision expenses
Beban provisi dan komisi lainnya meliputi biaya Other provision and commission expenses
layanan dan komisi kredit. include loan service fees and commissions.
Beban tenaga kerja Personnel expenses
Beban tenaga kerja meliputi beban berupa gaji Personnel expenses include expenses related
karyawan, bonus, lembur dan tunjangan. to salaries for employees, bonuses, overtime
and allowances.
Beban umum dan administrasi General and administrative expenses
Beban umum dan administrasi merupakan General and administrative expenses represent
beban yang timbul sehubungan dengan expenses related to office activities and the
aktivitas kantor dan operasional Bank. Bank’s operational activities.
78
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. IKHTISAR KEBIJAKAN AKUNTANSI YANG 3. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ab. Pendapatan dan beban operasional lainnya ab. Other operating income and expenses
(lanjutan) (continued)
Beban pemasaran Marketing expenses
Beban pemasaran meliputi beban iklan, Marketing expenses represent advertising,
sponsorship, promosi dan beban media sponsorship, promotion and media expenses
sehubungan dengan pemasaran produk Bank. related to Bank’s product marketing.
Seluruh pendapatan dan beban yang terjadi All of these income and expenses are recorded
dibebankan sebagai laba/rugi pada saat as profit/loss when incurred.
terjadinya.
ac. Liabilitas dan aset kotinjensi ac. Contingent assets and liabilities
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan tetapi diungkapkan, kecuali jika financial statements but are disclosed, unless
kemungkinan arus kas keluar sumber daya yang the possibility of an outflow of resources
mengandung manfaat ekonomi sangat kecil. Aset embodying economic benefits is remote.
kontinjensi tidak diakui namun diungkapkan dalam Contingent assets are not recognized but are
laporan keuangan ketika kemungkinan arus disclosed in the financial statement when an
masuk yang mengandung manfaat ekonomi inflow of economic benefits are probable.
kemungkinan besar terjadi.
ad. Biaya emisi saham ad. Share issuance costs
Biaya yang terjadi sehubungan dengan penerbitan Cost incurred in connection with the Banks
modal saham Bank kepada publik dikurangkan issuance of share capital to the public were
langsung dengan hasil emisi dan disajikan sebagai offset directly with the proceeds and presented
pengurang tambahan modal disetor dalam laporan as deduction to additional paid-in capital in the
posisi keuangan. statement of financial position.
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
ASSUMPTIONS
Beberapa estimasi dan asumsi dibuat dalam rangka Certain estimates and assumptions are made in the
penyusunan laporan keuangan dimana dibutuhkan preparation of the financial statements where these
pertimbangan manajemen dalam menentukan require management judgement in determining the
metodologi yang tepat untuk penilaian aset dan appropriate methodology for valuation of assets and
liabilitas. liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan liabilitas that affect the reported amounts of assets and
atas tahun keuangan satu tahun ke depan. Semua liabilities within the next financial year. All estimates
estimasi dan asumsi yang diharuskan oleh PSAK and assumptions required in conformity with SFAS
adalah estimasi terbaik yang didasarkan pada are best estimates undertaken in accordance with
standar yang berlaku. Estimasi dan pertimbangan the applicable standard. Estimates and judgements
dievaluasi secara terus menerus dan berdasarkan are evaluated on a continuous basis, and are
pengalaman masa lalu dan faktor-faktor lain based on past experiences and other factors,
termasuk harapan atas kejadian yang akan datang. including expectations with regard to future events.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen atas based on management’s best knowledge of current
kejadian dan tindakan saat ini, hasil yang timbul events and activities, actual result may differ from
mungkin berbeda dengan estimasi dan asumsi those estimates and assumptions.
semula.
79
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan assets
Sesuai dengan PSAK 71, pengukuran According to SFAS 71, the measurement of the
cadangan kerugian penurunan nilai aset expected credit loss allowance for financial
keuangan yang diukur pada biaya perolehan assets measured at amortised cost and at fair
diamortisasi dan diukur pada nilai wajar melalui value through other comprehensive income is
penghasilan komprehensif lain membutuhkan an area that requires the use of complex
penggunaan model yang kompleks dan asumsi models and significant assumptions about
signifikan terkait future economic conditions future economic conditions and credit behavior.
dan credit behaviour.
Estimasi signifikan dibutuhkan dalam Significant estimates are required in applying
menerapkan perhitungan cadangan kerugian the SFAS 71 requirements for measuring
penurunan nilai berdasarkan PSAK 71, antara allowance for impairment losses, such as:
lain:
Penentuan kriteria Significant Increase in Determining criteria for Significant
Credit Risk; Increase in Credit Risk;
Menentukan model yang tepat dan asumsi Choosing appropriate models and
untuk perhitungan cadangan kerugian assumptions for the measurement of
penurunan nilai; allowance for impairment losses;
Menentukan jumlah dan pembebanan Establishing the number and relative
relatif atas skenario forward-looking untuk weightings of forward-looking scenarios
masing-masing segmen/produk; for each type of segment/product;
Menentukan segmentasi aset keuangan Establishing groups of similar financial
yang sejenis untuk perhitungan cadangan assets for the purposes of measuring
kerugian penurunan nilai; allowance for impairment losses;
Estimasi arus kas debitur dalam Estimating debtor’s cash flows in the
perhitungan individual impairment. calculation of individual impairment.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for accounting policy on
penurunan nilai aset keuangan. impairment of financial assets.
b. Agunan yang diambil alih b. Foreclosed assets
Agunan yang diambil alih diukur sebesar nilai Foreclosed assets are stated at lower amount
yang lebih rendah antara nilai tercatat dan nilai of carrying amount and net realisable value. Net
bersih yang dapat direalisasi. Nilai bersih yang realisable value is the fair value of the
dapat direalisasi adalah nilai wajar agunan yang foreclosed assets less the estimated costs to
diambil alih dikurangi dengan estimasi biaya sell the assets. The excess of loan receivable
untuk menjual agunan tersebut. Selisih lebih over the net realisable value of the foreclosed
saldo kredit di atas nilai bersih yang dapat assets is charged to allowance for impairment
direalisasi dari agunan yang diambil alih losses on non financial assets.
dibebankan ke dalam akun cadangan kerugian
penurunan nilai aset non keuangan.
80
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
b. Agunan yang diambil alih (lanjutan) b. Foreclosed assets (continued)
Kondisi agunan yang diambil alih dievaluasi The specific condition of foreclosed assets is
secara individu berdasarkan estimasi terbaik individually evaluated based on management’s
manajemen atas nilai kini arus kas yang best estimate of the present value of the
diharapkan akan diterima. Dalam mengestimasi expected cash flows to be received. In
nilai bersih yang dapat direalisasi tersebut, estimating these cash flows, management
manajemen membuat pertimbangan makes judgements about the net realisable
berdasarkan nilai realisasi bersih dari setiap value of each foreclosed asset based on the
agunan berdasarkan hasil penilaian dari penilai result of independent appraisal and estimated
independen dan estimasi waktu dan arus kas timing of the cash received from selling the
yang diterima dari penjualan aset tersebut. foreclosed assets. Each impaired asset will be
Setiap aset yang mengalami penurunan nilai measured based on its merits, and the workout
dinilai sesuai dengan kondisi, dan strategi strategy and estimated cash flows considered
penyelesaian serta estimasi arus kas yang recoverable.
diperkirakan dapat diterima.
c. Liabilitas imbalan kerja karyawan c. Employee benefit liabilities
Nilai kini atas imbalan kerja karyawan The present value of the employee benefit
tergantung dari banyaknya faktor yang liabilities depends on a number of factors that
dipertimbangkan oleh aktuaris berdasarkan are determined on an actuarial basis using a
beberapa asumsi. Perubahan atas asumsi- number of assumptions. Any changes in these
asumsi tersebut akan mempengaruhi jumlah assumptions will impact the carrying amount of
tercatat liabilitas atas imbalan pasca-kerja employee benefit liabilities.
karyawan.
Asumsi yang digunakan dalam menentukan The assumptions used in determining the net
biaya (pendapatan) untuk imbalan pasca kerja cost (income) for post-employmens benefits
termasuk tingkat diskonto. Bank menentukan include the discount rate. The Bank determines
tingkat diskonto yang tepat pada setiap akhir the appropriate discount rate at the end of each
tahun. Ini merupakan tingkat suku bunga yang year. This is the interest rate that should be
digunakan untuk menentukan nilai kini atas arus used to determine the present value of
kas masa depan yang diestimasi akan digunakan estimated future cash outflows expected to
untuk membayar imbalan pasca-kerja. settle the post-employment benefit liabilities.
Asumsi kunci lainnya sebagian ditentukan Other key assumptions are partly based on
berdasarkan kondisi pasar saat ini. current market conditions.
d. Penurunan nilai aset keuangan d. Impairment of financial assets
Perhitungan cadangan penurunan nilai kolektif Collectively assessed impairment allowances
meliputi kerugian kredit yang melekat dalam cover credit losses inherent in portfolios of
portofolio aset keuangan dengan karakteristik financial assets with similar economic
ekonomi yang sama ketika terdapat bukti characteristics when there is objective evidence
objektif penurunan nilai, tetapi penurunan nilai to suggest that they contain impaired financial
secara individu belum dapat diidentifikasi. assets, but the individual impaired items cannot
Dalam menilai kebutuhan untuk cadangan yet be identified. In assessing the need for
kolektif, manajemen mempertimbangkan collective allowances, management considers
faktor-faktor seperti kualitas kredit dan jenis factors such as credit quality and type of
produk. Guna membuat estimasi cadangan product. In order to estimate the required
yang diperlukan, manajemen membuat asumsi allowance, assumptions are made to define the
untuk menentukan kerugian yang melekat, dan way inherent losses are modelled and to
untuk menentukan parameter input yang determine the required input parameters, based
diperlukan, berdasarkan pengalaman masa lalu on historical experiences and current economic
dan kondisi ekonomi saat ini. conditions.
81
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
d. Penurunan nilai aset keuangan (lanjutan) d. Impairment of financial assets (continued)
Keakuratan penyisihan tergantung pada The accuracy of the allowances depends on
seberapa baik estimasi arus kas masa depan how well these estimates of future cash flows for
untuk pihak-pihak tertentu dan asumsi model specific counterparties and the model
dan parameter yang digunakan dalam assumptions and parameters are used in
menentukan penyisihan kolektif. determining collective allowances.
Bank menetapkan pinjaman yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual, jika memenuhi salah satu evaluation if one of the following criteria is met:
kriteria di bawah ini: Loans which individually have loan value of
Pinjaman yang diberikan yang secara more than Rp10 billion (full amount); or
individual memiliki nilai pinjaman diatas Restructured loans which individually have
Rp10 miliar (nilai penuh); atau loan value of more than Rp10 billion
Pinjaman yang diberikan yang (full amount).
direstrukturisasi yang secara individual
memiliki nilai pinjaman diatas Rp10 miliar
(nilai penuh).
Metode perhitungan penurunan nilai secara The individual impairment calculation method
individual akan mempertimbangkan 2 (dua) will consider 2 (two) possible return scenarios,
skenario kemungkinan pengembalian, yaitu: (i) namely: (i) base scenario and (ii) adverse
skenario dasar dan (ii) skenario buruk. scenario. Scenario development is carried out
Pembuatan skenario dilakukan dengan using the discounted cash flow (DCF) method
menggunakan metode discounted cash flow and considers confidence levels that describes
(DCF) dan mempertimbangkan confidence level the conditions of the industry and related
yang menggambarkan kondisi industri dan companies. Then, the ECL generated by each
Perusahaan terkait. Nantinya ECL yang scenario will be averaged on a weighted basis
dihasilkan oleh masing-masing skenario akan against the set scenario weights.
dirata-ratakan secara tertimbang terhadap
bobot skenario yang telah diatur.
e. Menentukan nilai wajar instrumen keuangan e. Determining fair values of financial instruments
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial assets
dan liabilitas yang tidak mempunyai harga and financial liabilities for which there is no
pasar, Bank menggunakan teknik penilaian observable market price, the Bank uses the
seperti yang dijelaskan dalam (Catatan 3e). valuation techniques as described in (Note 3e).
Untuk instrumen keuangan yang jarang For financial instruments that are traded
diperdagangkan dan memiliki informasi harga infrequently and a lack of price
yang terbatas, nilai wajar menjadi kurang transparency,fair value is less objective and
objektif dan membutuhkan berbagai tingkat requires varying degrees of judgement
penilaian tergantung pada likuiditas, depending on liquidity, concentration,
konsentrasi, faktor ketidakpastian pasar, asumsi uncertainty of market factors, pricing
harga dan risiko lainnya. assumptions and other risks affecting the
specific instrument.
82
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
e. Menentukan nilai wajar instrumen keuangan e. Determining fair values of financial instruments
(lanjutan) (continued)
Masukan untuk model ini berasal dari data The input for this model comes from
pasar yang bisa diamati. Bila data pasar yang observable market data. When observable
bisa diamati tersebut tidak tersedia, manajemen market data are not available, management
mempertimbangkan masukan dan asumsi considers necessary inputs and assumptions to
diperlukan untuk menentukan nilai wajar. determine the fair value. The above
Pertimbangan tersebut mencakup feedback considerations include liquidity and volatility
model atas likuiditas volatilitas untuk transaksi feedback model for derivative transactions and
derivatif dan tingkat diskonto yang berjangka long term discount rate, the level of early
waktu panjang, tingkat pelunasan dipercepat payment and the level of default assumption.
dan asumsi tingkat gagal bayar.
f. Aset pajak tangguhan f. Deferred tax asset
Aset pajak tangguhan diakui atas jumlah Deferred tax assets are recognized for the
penghasilan pajak yang dapat dipulihkan di masa future recoverable taxable income arising from
yang akan datang sebagai akibat perbedaan temporary difference. Management judgments
temporer. Pertimbangan manajemen diperlukan required to determine the amount of deferred
untuk menentukan jumlah aset pajak tangguhan tax assets that can be recognized, based upon
yang dapat diakui, berdasarkan kemungkinan the likely timing and level of future taxable
terjadinya dan tingkat laba fiskal di masa profits together with future strategic planning.
mendatang sejalan dengan rencana strategis
masa depan.
g. Revaluasi aset tetap g. Fixed asset revaluation
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends on
pemilihan asumsi yang digunakan oleh penilai its selection of certain assumptions used by the
independen dalam menghitung jumlah-jumlah independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions include among
tingkat diskonto, nilai tukar, tingkat inflasi dan others, discount rate, exchange rate, inflation
tingkat kenaikan pendapatan dan biaya. rate and revenue and cost increase rate.
Bank berkeyakinan bahwa asumsi tersebut The Bank believes that its assumptions are
adalah wajar dan sesuai, perbedaan signifikan reasonable and appropriate and significant
dalam asumsi yang ditetapkan Bank dapat differences in the Bank’s assumptions may
mempengaruhi secara material nilai aset tetap materially affect the valuation of its fixed assets.
yang direvaluasi.
83
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
h. Penurunan nilai aset non-keuangan h. Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset The Bank assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicate that the carrying amount of
tercatat aset tidak dapat dipulihkan kembali. an asset may not be recoverable. The factors
Faktor-faktor penting yang dapat menyebabkan that the Bank considers important which could
penelaahan penurunan nilai adalah sebagai trigger an impairment review include the
berikut: following:
a. Performa yang tidak tercapai secara a. Significant under performance relative to
signifikan terhadap ekspektasi historis atau expected historical or projected future
proyeksi hasil operasi di masa yang akan operating results;
datang;
b. Perubahan yang signifikan dalam cara b. Significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c. Industri atau tren ekonomi yang secara c. Significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai The Bank recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar dikurang recoverable amount is the higher of an asset’s
biaya untuk menjual dengan nilai pakai aset (or cash-generating unit’s) fair value less costs
(atau unit penghasil kas). Jumlah terpulihkan to sell and its value in use. Recoverable
diestimasi untuk aset individual atau, jika tidak amounts are estimated for individual assets or,
memungkinkan, untuk unit penghasil kas yang if it is not possible, for the cash-generating unit
mana aset tersebut merupakan bagian dari to which the asset belongs.
pada unit tersebut.
i. Opsi pembaruan dan penghentian dalam i. Lease term of contracts with renewal and
kontrak - sebagai penyewa termination options - as lessee
Bank menentukan masa sewa sesuai masa The Bank determines the lease term as the
sewa yang tidak dapat terbatalkan, ditambah non-cancellable term of the lease, together with
dengan setiap periode yang dicakup oleh opsi any periods covered by an option to extend the
untuk memperpanjang sewa jika cukup pasti lease if it is reasonably certain to be exercised,
untuk mengeksekusi, atau setiap periode yang or any periods covered by an option to
dicakup oleh opsi untuk menghentikan sewa, terminate the lease, if it is reasonably certain
jika cukup pasti untuk tidak mengeksekusi opsi not to be exercised.
tersebut.
84
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI 4. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGEMENTS, ESTIMATES AND
(lanjutan) ASSUMPTIONS (continued)
i. Opsi pembaruan dan penghentian dalam i. Lease term of contracts with renewal and
kontrak - sebagai penyewa (lanjutan) termination options - as lessee (continued)
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts that
mencakup opsi perpanjangan dan terminasi. include extension and termination options. The
Bank menerapkan pertimbangan dalam Bank applies judgment in evaluating whether it
mengevaluasi apakah secara wajar akan is reasonably certain to exercise the option to
menggunakan opsi untuk memperbarui atau renew or terminate the lease or not. The Bank
mengakhiri sewa. Bank mempertimbangkan considers all relevant factors that create an
semua faktor relevan yang membentuk insentif economic incentive for them to exercise either
ekonomi untuk melakukan pembaruan atau the renewal or termination. After the
penghentian. Setelah tanggal permulaan, Bank commencement date, the Bank reassesses the
menilai kembali masa sewa jika terdapat lease term if there is a significant event or
peristiwa atau perubahan signifikan yang change in circumstances that is within its
berada dalam kendalinya dan mempengaruhi control and affects its ability to exercise or not
kemampuannya untuk menjalankan atau tidak to exercise the option to renew or to terminate.
menggunakan opsi untuk memperbarui atau
untuk mengakhiri.
5. KAS 5. CASH
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 16.681 21.270 Rupiah
Pada tanggal 31 Desember 2022 dan 2021, saldo As of December 31, 2022 and 2021, total cash
kas termasuk uang pada Anjungan Tunai Mandiri includes cash in Automatic Teller Machine (ATM)
(ATM) masing-masing sebesar Rp832 dan amounting to Rp832 and Rp1,058, respectively.
Rp1.058.
Bank telah mengasuransikan seluruh kas yang The Bank has insured all of its cash, including cash
dimiliki termasuk kas pada ATM kepada at ATMs, to PT Asuransi Staco Mandiri, third party,
PT Asuransi Staco Mandiri, pihak ketiga, dengan with a sum insured as of December 31, 2022
nilai pertanggungan pada tanggal 31 Desember amounting to Rp23,600 and to PT Asuransi Bhakti
2022 sebesar Rp23.600 dan kepada PT Asuransi Bhayangkara, PT Asuransi Asei Indonesia,
Bhakti Bhayangkara, PT Asuransi Asei Indonesia, PT Bosowa Asuransi, PT Asuransi Jasa Indonesia
PT Bosowa Asuransi, PT Asuransi Jasa Indonesia and PT Asuransi Bintang Tbk, all of which are third
dan PT Asuransi Bintang Tbk, seluruhnya parties, with a sum insured as of December 31,
merupakan pihak ketiga, dengan nilai 2021 amounting to Rp32,900.
pertanggungan pada tanggal 31 Desember 2021
sebesar Rp32.900.
Management believes that the insurance coverage
Manajemen berpendapat bahwa pertanggungan for cash held by the Bank is adequate.
asuransi untuk kas yang dimiliki Bank telah
memadai.
6. GIRO PADA BANK INDONESIA 6. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 1.360.172 561.427 Rupiah
85
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum Reserve
Minimum (GWM) dalam mata uang Rupiah dalam Requirement (MRR) in Rupiah currency in its
kegiatannya sebagai bank umum sebagai berikut: activities as a commercial bank as follow:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
GWM 9,00% 3,50% MRR
Harian 0,00% 0,50% Daily
Rata-rata 9,00% 3,00% Average
Penyangga likuiditas Macroprudential
makroprudensial (PLM) 6,00% 6,00% liquidity buffer (MLB)
GWM adalah simpanan minimum yang wajib The MRR is a minimum savings that must be
dipelihara oleh Bank dalam bentuk saldo rekening maintained by the Bank in the form of current
giro pada Bank Indonesia. account balances with Bank Indonesia.
Pada tanggal 31 Desember 2022, berdasarkan As of December 31, 2022, based on Bank Indonesia
Peraturan Bank Indonesia (PBI) No. 24/4/PBI/2022 Regulation (PBI) No. 24/4/PBI/2022 dated July 1,
tanggal 1 Juli 2022 tentang perubahan keempat atas 2022 concerning the fourth amendment to the PBI
PBI No. 20/3/PBI/2018 dan PBI No. 24/5/PBI/2022 No. 20/3/PBI/2018 and PBI No. 24/5/PBI/2022
tentang insentif bagi bank yang memberikan concerning incentives for banks that provide funds
penyediaan dana untuk kegiatan ekonomi tertentu for certain and inclusive economic activities, as well
dan inklusif, serta Peraturan Anggota Dewan as Regulation of Members of the Board of
Gubernur (PADG) No. 24/8/PADG/2022 tentang Governors (PADG) No. 24/8/PADG/2022
Peraturan Pelaksanaan Pemenuhan Giro Wajib concerning Implementing Regulations for The
Minimum dalam Rupiah dan Valuta Asing Bagi Bank Fulfillment of Minimum Reserve Deposits in Rupiah
Umum Konvensional, Bank Umum Syariah dan Unit and Foreign Exchange for Conventional
Usaha Syariah, GWM dalam Rupiah bagi Bank Commercial Banks, Sharia Commercial Banks and
Umum Konvensional (BUK) ditetapkan berdasarkan Sharia Business Units, RR in Rupiah for
dana pihak ketiga (DPK) dalam Rupiah selama Conventional Commercial Banks (BUK) is
periode laporan tertentu yang wajib dipenuhi dengan determined based on third party funds (DPK) in
ketentuan sebagai berikut: Rupiah during certain reporting periods which must
a) Secara harian sebesar 0,0% be fulfilled with the following conditions:
b) Secara rata-rata sebesar 9,00% a) On a daily basis of 0.0%
b) On average by 9.00%
Berdasarkan surat dari Bank Indonesia (BI) Based on letter from Bank Indonesia (BI)
No. 24/228/DKMP/Srt/B tanggal 28 November 2022, No. 24/228/DKMP/Srt/B dated November 28, 2022,
Bank memperoleh insentif remunerasi sebesar 1,2% the Bank obtained remuneration incentive of 1.2%
berlaku dari 1 Desember 2022 sampai dengan valid from December 1, 2022 until February 28,
28 Februari 2023, sehingga GWM rata-rata yang 2023, therefore the average MRR that should be
harus dipenuhi Bank pada tanggal 31 Desember fulfilled by the Bank as of December 31, 2022 is
2022 adalah sebesar 7,8%. 7.8%.
Pada tanggal 31 Desember 2021, berdasarkan As of December 31, 2021, based on Bank Indonesia
Peraturan Bank Indonesia (PBI) No. 20/3/2018 Regulation (PBI) No.20/3/2018 dated March 29,
tanggal 29 Maret 2018 tentang Giro Minimum Bank 2018 concerning the Minimum Reserve
Umum Dalam Rupiah dan Valuta Asing Bagi Bank Requirements for Commercial Banks in Rupiah and
Umum Konvensional dan Peraturan Anggota Foreign Currencies for Conventional Commercial
Dewan Gubernur (PADG) No.22/10/PADG/2020 Banks and Regulation of Members of the Board of
tanggal 29 Juli 2020, pemenuhan GWM secara Governors (PADG) No. 22/10/PADG/2020 dated
harian sebesar 0,5% dan GWM secara rata-rata July 29, 2020, that meet the minimum statutory
sebesar 3,00%. reserve requirement in Rupiah of daily MRR
fulfillment which is 0.5% and the average MRR which
is 3.00%.
86
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Giro PLM adalah cadangan minimum yang wajib PLM demand deposits is the minimum reserves that
dipelihara oleh Bank berupa Sertifikat Bank should be maintained by the Bank, comprised of
Indonesia (SBI) dan Surat Utang Negara (SUN). Certificates of Bank Indonesia (SBI) and
Government Debenture Debt (SUN).
Kewajiban pemenuhan PLM diatur melalui The requirement to fulfill MLB is stipulated through
Peraturan Bank Indonesia No. 23/17/PBI/2021 PBI No. 23/17/PBI/2021 third amendment to Bank
perubahan ketiga atas Peraturan Bank Indonesia Indonesia Regulation No. 20/4/PBI/2018 and Bank
No. 20/4/PBI/2018 dan Peraturan Bank Indonesia Indonesia Regulation No. 24/3/PBI/2022 concerning
No. 24/3/PBI/2022 tentang Perubahan atas Amendments to Bank Indonesia Regulation
Peraturan Bank Indonesia No. 23/13/PBI/2021 No. 23/13/PBI/2021 concerning Macroprudential
tentang Rasio Pembiayaan Inklusif Makroprudensial Inclusive Financing Ratios for Conventional
bagi Bank Umum Konvensional, Bank Umum Commercial Banks, Islamic Commercial Banks, and
Syariah, dan Unit Usaha Syariah serta PADG Sharia Business Units as well as PADG
No. 22/11/PADG/2020 tanggal 1 Mei 2020 dan No. 22/11/PADG/2020 dated May 1, 2020 and
PADG 23/7/PADG/2021 tanggal 1 Mei 2021 tentang PADG 23/7/PADG/2021 dated May 1, 2021
Rasio Intermediasi Makroprudensial (RIM) dan concerning Macroprudential Intermediation Ratio
Penyangga Likuiditas Makroprudensial (PLM) Bagi (RIM) and Macroprudential Liquidity Buffer (PLM)
Bank Umum Konvensional, Bank Umum Syariah for Conventional Commercial Banks, Sharia
dan Unit Usaha Syariah, di mana besaran PLM Commercial Banks and Sharia Business Units,
adalah sebesar 6% (enam persen) dari DPK BUK where the amount of PLM is 6% (six percent) of DPK
dalam Rupiah. BUK in Rupiah.
Giro RIM adalah tambahan simpanan minimum RIM demand deposits is the additional reserve that
yang wajib dipelihara oleh Bank dalam bentuk saldo should be maintained by the Bank in the form of
rekening giro pada Bank Indonesia. current accounts with Bank Indonesia.
Rasio Intermediasi Makroprudensial (RIM) dahulu The Macroprudential Intermediate Ratio (MIR)
disebut sebagai Loan to Funding Ratio (LFR). formerly referred to as the Loan to Funding Ratio
Berdasarkan PBI No. 20/4/PBI/2018 tanggal (LFR). Based on PBI No. 20/4/PBI/2018 date March
29 Maret 2018, PBI No. 21/12/PBI/2019 dan 29, 2018, PBI No. 21/12/PBI/2019 and the last
perubahan terakhir melalui PADG amendment through PADG No. 23/7/PADG/2021
No. 23/7/PADG/2021 tanggal 26 April 2021 yang dated April 26, 2021 which is the third amendment
merupakan Perubahan ketiga atas to No. 21/22/PADG/2019 concerning
No. 21/22/PADG/2019 tentang Rasio Intermediasi Macroprudential Intermediation Ratio and
Makroprudensial dan Penyangga Likuiditas Macroprudential Liquidity Buffer for Conventional
Makroprudensial bagi Bank Umum Konvensional, Commercial Banks, Islamic Commercial Banks, and
Bank Umum Syariah, dan Unit Usaha Syariah yang Islamic Business Units which states that the
menyatakan bahwa parameter yang digunakan parameters used in fulfilling RIM current accounts
dalam pemenuhan giro RIM adalah sebagai berikut: are as follows:
1. Batas bawah target RIM sebesar 84% 1. RIM's target lower limit is 84%
2. Batas atas target RIM sebesar 94% 2. RIM's upper limit is 94%
3. KPMM Insentif sebesar 14% 3. Incentive KPMM of 14%
4. Parameter disinsentif sebesar 0,15 4. The disincentive parameter is 0.15.
87
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal 31 Desember 2022 dan 2021, Bank As of December 31, 2022 and 2021, the Bank is
berkewajiban untuk melakukan pemenuhan giro obliged to fulfill the Current Account RIM of 1.96%
RIM masing-masing sebesar 1,96% dan 3,88%. and 3.88%, respectively.
Rasio GWM yang telah diaudit pada tanggal Audited MRR ratio as of December 31, 2022 and
31 Desember 2022 dan 2021 masing-masing 2021 are as follows:
sebesar:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
GWM 7,98% 3,53% MRR
Harian 0,00% 0,50% Daily
Rata-rata 7,98% 3,03% Average
Penyangga likuiditas Macroprudential
makroprudensial (PLM) 20,92% 9,86% liquidity buffer (MLB)
Bank telah memenuhi peraturan yang berlaku The Bank has fulfilled the prevailing regulation
tentang GWM Bank Umum Konvensional pada regarding MRR for Conventional Banks as of
tanggal 31 Desember 2022 dan 2021. December 31, 2022 and 2021.
7. GIRO PADA BANK LAIN 7. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan nama Bank a. By counterparty Bank name
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 162.349 58.486 PT Bank Central Asia Tbk
PT Bank Maybank
Indonesia Tbk 11.433 252 PT Bank Maybank Indonesia Tbk
PT Bank Mandiri
(Persero) Tbk 3.147 20.115 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 377 1.036 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 69 1 (Persero) Tbk
PT Bank Danamon
Indonesia Tbk 6 3.502 PT Bank Danamon Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 3 304 (Persero) Tbk
Jumlah 177.384 83.696 Total
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2022 dan 2021 digolongkan December 31, 2022 and 2021 were classified
sebagai stage 1. as stage 1.
88
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. GIRO PADA BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan kolektibilitas Bank Indonesia b. By Bank Indonesia collectibility
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2022 dan 2021 diklasifikasikan December 31, 2022 and 2021 were classified
lancar dan tidak ada giro pada bank lain yang as current and are not pledged and used as
diblokir dan dijadikan sebagai jaminan. collateral.
c. Tingkat suku bunga rata-rata per tahun c. Annual average interest rates
Tingkat suku bunga rata-rata per tahun: The annual average interest rates are:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 1,48% 1,75% Rupiah
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses
Manajemen berpendapat bahwa seluruh giro Management believes that all current accounts
pada bank lain dapat ditagih, berada dalam with other banks are fully collectible, classified
stage 1, sehingga penyisihan kerugian as stage 1, as such no allowance for
penurunan nilai tidak diperlukan. impairment losses is required.
8. PENEMPATAN PADA BANK INDONESIA DAN 8. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis a. By type
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak ketiga Third parties
Rupiah Rupiah
Deposit Facility 2.436.000 136.700 Deposit Facility
Dikurangi: Less:
Diskonto yang belum
diamortisasi (321) (21) Unamortised discounts
2.435.679 136.679
Term deposit 600.000 1.565.000 Term deposit
Dikurangi: Less:
Diskonto yang belum
diamortisasi (178) (289) Unamortised discounts
599.822 1.564.711
Sertifikat deposito yang
dapat dinegoisasi - 30.000 Negotiable certificate of deposits
Dikurangi: Less:
Diskonto yang belum
diamortisasi - (232) Unamortised discounts
- 29.768
Deposito berjangka 123 121 Time deposit
3.035.624 1.731.279
89
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PENEMPATAN PADA BANK INDONESIA DAN 8. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Seluruh penempatan pada Bank Indonesia dan All placements with Bank Indonesia and other
bank lain pada tanggal 31 Desember 2022 dan banks as of December 31, 2022 and 2021 were
2021 digolongkan sebagai stage 1, memiliki classified as stage 1, has maturity of less than
jatuh tempo kurang dari 1 (satu) bulan dan tidak 1 (one) month and there are no placements with
ada penempatan pada Bank Indonesia dan Bank Indonesia and other banks that are
bank lain yang diblokir dan digunakan sebagai pledged and used as collateral.
jaminan.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas penempatan pada Bank impairment of placements with Bank Indonesia
Indonesia dan bank lain, sehingga tidak and other banks, as such no allowance for
diperlukan cadangan kerugian penurunan impairment losses was required as of
nilai pada tanggal-tanggal 31 Desember 2022 December 31, 2022 and 2021.
dan 2021.
b. Kisaran suku bunga efektif per tahun b. Annual range of effective interest rate
Kisaran suku bunga efektif per tahun untuk The range of annual effective interest rate for
tahun yang berakhir pada tanggal 31 Desember the years ended December 31, 2022 and 2021
2022 dan 2021 adalah sebagai berikut: were as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 2,00% - 5,33% 2,75% - 4,25% Rupiah
9. EFEK-EFEK 9. MARKETABLE SECURITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
31 Desember 2022/December 31, 2022
Nominal/ Nilai wajar/
Cost Fair value
Rupiah Rupiah
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat Utang Negara (SUN) 3.155.060 3.087.685 Government Bonds (SUN)
Obligasi korporasi Corporate bonds
Obligasi non bank 326.700 324.609 Non bank bonds
Obligasi bank 73.000 73.582 Bank bonds
3.554.760 3.485.876
Cadangan kerugian
penurunan nilai - - Allowance for impairment losses
Jumlah 3.554.760 3.485.876 Total
90
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang b. By type and currency
31 Desember 2021/December 31, 2021
Nominal/ Nilai wajar/
Cost Fair value
Rupiah Rupiah
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat Utang Negara (SUN) 713.960 736.088 Government Bonds (SUN)
Obligasi korporasi Corporate bonds
Obligasi Non Bank 333.700 336.505 Non Bank Bonds
Obligasi Bank 98.000 99.979 Bank Bonds
1.145.660 1.172.572
Cadangan kerugian
penurunan nilai (1.573) (1.573) Allowance for impairment losses
Jumlah 1.144.087 1.170.999 Total
Berikut adalah perubahan efek-efek dengan The following are changes in securities
klasifikasi nilai wajar melalui penghasilan classified as fair value through other
komprehensif lain untuk tahun-tahun yang comprehensive income for the years ended
berakhir pada 31 Desember 2022 December 31, 2022 and 2021:
dan 2021:
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 1.172.572 - - 1.172.572 Beginning balance
Pengukuran kembali (68.252) - - (68.252) Remeasurement
Aset keuangan yang New financial assets
baru dibeli 3.338.104 - - 3.338.104 purchased
Aset keuangan yang dijual (956.548) - - (956.548) Financial assets sold
Saldo akhir 3.485.876 - - 3.485.876 Ending balance
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 253.230 - - 253.230 Beginning balance
Pengukuran kembali (1.661) - - (1.661) Remeasurement
Aset keuangan yang New financial assets
baru dibeli 966.231 - - 966.231 purchased
Aset keuangan yang dijual (45.228) - - (45.228) Financial assets sold
Saldo akhir 1.172.572 - - 1.172.572 Ending balance
Harga pasar efek-efek dalam kelompok nilai The market prices for the securities classified
wajar melalui penghasilan komprehensif lain as fair value through other comprehensive
berkisar antara 89,26% - 119,73% dan 88,10% income marketable securities ranged from
- 124,42%, masing-masing dari nilai nominal 89.26% - 119.73% and 88.10% - 124.42%, of
pada tanggal 31 Desember 2022 dan 2021. the nominal value as of December 31, 2022 and
2021, respectively.
91
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang (lanjutan) b. By type and currency (continued)
Bank mengakui adanya kerugian yang belum The Bank recognized unrealized loss from the
direalisasi atas peningkatan atau penurunan increase or decrease in market value of fair
nilai pasar efek-efek dalam kelompok nilai wajar value through other comprehensive income
melalui penghasilan komprehensif lain (bersih marketable securities (net after tax) gain/loss
setelah pajak) rugi sebesar Rp52.556 dan amounting to loss Rp52,556 and Rp1,905 for
Rp1.905, masing-masing pada 31 Desember the years ended December 31, 2022 and 2021,
2022 dan 2021. respectively.
c. Berdasarkan hubungan c. By relationship
Pada tanggal 31 Desember 2022 dan 2021 As of December 31, 2022 and 2021, there were
tidak terdapat efek-efek pada pihak berelasi. no marketable securities with related parties.
d. Berdasarkan penerbit d. By issuer
Surat Utang Negara: Government Bonds:
Nilai wajar/Fair value
Tingkat suku 31 Desember/ 31 Desember/
bunga/ Tanggal mulai/ Jatuh tempo/ December 31, December 31,
Seri/Series Interest rate Start date Maturity date 2022 2021
FR0091*) 6,38% 17/03/2022 15/04/2032 577.008 -
FR0091 6,38% 17/03/2022 15/04/2032 509.690 -
FR0087 6,50% 23/03/2022 15/02/2031 224.262 -
FR0087 6,50% 21/03/2022 15/02/2031 175.509 -
FR0087 6,50% 16/03/2022 15/02/2031 126.757 -
FR0082 7,00% 21/03/2022 15/09/2030 90.737 -
FR0087 6,50% 24/03/2022 15/02/2031 87.755 -
FR0058 8,25% 16/03/2022 15/06/2032 86.598 -
FR0082 7,00% 13/01/2022 15/09/2030 70.573 -
FR0091 6,38% 21/03/2022 15/04/2032 67.318 -
FR0082 7,00% 23/03/2022 15/09/2030 60.491 -
FR0059 7,00% 10/01/2022 15/05/2027 51.150 -
FR0082 7,00% 22/03/2022 15/09/2030 50.409 -
FR0086 5,50% 04/03/2021 15/04/2026 48.933 50.747
FR0087 6,50% 22/03/2022 15/02/2031 48.752 -
FR0091 6,38% 07/01/2022 15/04/2032 48.084 -
FR0091 6,38% 22/03/2022 15/04/2032 48.084 -
FR0091 6,38% 23/03/2022 15/04/2032 48.084 -
FR0091*) 6,38% 16/03/2022 15/04/2032 48.084 -
FR0087 6,50% 08/12/2021 15/02/2031 43.877 45.391
FR0082 7,00% 18/03/2022 15/09/2030 40.328 -
SR015 5,10% 15/12/2021 10/09/2024 39.254 40.560
FR0091 6,38% 18/03/2022 15/04/2032 38.467 -
FR0054 9,50% 16/03/2022 15/07/2031 34.574 -
FR0082 7,00% 17/01/2022 15/09/2030 30.246 -
ORI 0018 5,70 25/06/2021 15/10/2023 29.982 30.954
ORI 0018 5,70% 27/09/2021 15/10/2023 29.982 30.954
SR015 5,10% 14/12/2021 10/09/2024 29.441 30.420
SR015 5,10% 04/02/2022 10/09/2024 29.441 -
ORI20 4,95% 21/12/2021 15/10/2024 29.369 30.246
FR0086 5,50% 05/01/2022 15/04/2026 29.360 -
FR0077 8,13% 07/12/2021 15/05/2024 25.775 27.219
FR0062 6,38% 14/11/2012 15/04/2042 22.316 23.411
FR0082 7,00% 15/12/2021 15/09/2030 20.164 20.767
*) Surat Utang Negara yang diagunkan sebagai bagian dari *) Government Bonds that were pledged as part of securities
efek-efek yang dijual dengan janji dibeli kembali (Catatan sold under repurchase agreement (Note 10b).
10b).
92
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
d. Berdasarkan penerbit (lanjutan) d. By issuer (continued)
Surat Utang Negara: (lanjutan) Government Bonds: (continued)
Nilai wajar/Fair value
Tingkat suku 31 Desember/ 31 Desember/
bunga/ Tanggal mulai/ Jatuh tempo/ December 31, December 31,
Seri/Series Interest rate Start date Maturity date 2022 2021
FR0082 7,00% 21/01/2022 15/09/2030 20.164 -
FR0086 5,50% 20/12/2021 15/04/2026 19.573 20.299
FR0064 6,13% 09/10/2012 15/05/2028 19.563 20.336
FR0087 6,50% 04/06/2021 15/02/2031 19.501 20.174
FR0087 6,50% 23/06/2021 15/02/2031 19.501 20.174
FR0087 6,50% 07/01/2022 15/02/2031 19.501 -
FR0091 6,38% 16/03/2022 15/04/2032 19.234 -
FR0065 6,63% 28/09/2012 15/05/2033 9.722 10.072
FR0045 9,75% 24/05/2007 15/05/2037 72 75
SBSN PBS027 6,50% 07/12/2021 15/05/2023 - 51.733
FR0085 7,75% 04/05/2020 15/04/2031 - 43.413
FR0084 7,25% 04/05/2020 15/02/2026 - 43.107
FR0081 6,50% 04/09/2020 15/06/2025 - 31.618
FR0063 5,63% 11/11/2021 15/05/2023 - 30.771
FR0074 7,50% 16/01/2020 15/08/2032 - 21.217
FR0081 6,50% 02/10/2020 15/06/2025 - 21.079
FR0081 6,50% 09/09/2020 15/06/2025 - 21.079
FR0063 6,50% 12/11/2021 15/05/2023 - 20.514
ORI 0016 6,80% 02/12/2021 15/10/2022 - 14.261
FR0075 7,50% 26/09/2018 15/05/2038 - 10.427
FR0061 7,00% 12/06/2012 15/05/2022 - 5.070
Jumlah Surat Utang Negara/Total Government Bonds 3.087.685 736.088
Obligasi Korporasi: Corporate Bonds:
- Obligasi Non Bank - Non Bank Bonds
31 Desember 2022/December 31, 2022
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Penerbit/Issuer Interest rate Start date Maturity date Fair value
PT Sarana Multi Infrasturktur (Persero) 6,30% 10/12/2021 11/12/2023 50.581
PT Sarana Multigriya Finansial (Persero) 6,00% 06/01/2022 17/11/2026 49.270
PT Waskita Karya (Persero) Tbk 6,10% 24/09/2021 24/09/2026 46.331
PT Toyota Astra Financial Services 5,70% 23/02/2022 23/02/2025 39.945
PT Pegadaian (Persero) 6,20% 14/01/2022 06/04/2024 30.388
PT PLN (Persero) 7,92% 12/01/2022 06/05/2023 30.372
PT PLN (Persero) 8,25% 27/09/2021 05/07/2023 26.122
PT Astra Sedaya Finance 6,35% 04/02/2022 15/04/2024 25.212
PT Sarana Multi Infrasturktur (Persero) 6,30% 26/11/2021 11/12/2023 20.233
PT Sarana Multi Infrasturktur (Persero) 8,75% 26/11/2021 25/06/2024 6.155
Jumlah Obligasi Non Bank/Total Non Bank Bonds 324.609
93
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
d. Berdasarkan penerbit (lanjutan) d. By issuer (continued)
Obligasi Korporasi: (lanjutan) Corporate Bonds: (continued)
- Obligasi Non Bank (lanjutan) - Non Bank Bonds (continued)
31 Desember 2021/December 31, 2021
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Penerbit/Issuer Interest rate Start date Maturity date Fair value
PT Maybank Indonesia Finance 6,30% 23/06/2021 23/06/2024 61.564
PT Sarana Multi Infrasturktur (Persero) 6,30% 10/12/2021 11/12/2023 52.125
PT Kereta Api Indonesia (Persero) 7,75% 10/12/2021 21/11/2022 51.700
PT Waskita Karya (Persero) Tbk 6,10% 24/09/2021 24/09/2026 44.051
PT Tower Bersama Infrastructure Tbk 5,50% 17/02/2021 27/02/2022 30.114
PT PLN (Persero) 8,25% 27/09/2021 05/07/2023 27.031
PT Sarana Multigriya Finansial (Persero) 4,75% 10/02/2021 20/02/2022 25.047
PT Sarana Multi Infrasturktur (Persero) 6,30% 26/11/2021 11/12/2023 20.850
PT Pegadaian (Persero) 7,70% 24/09/2021 03/10/2022 10.371
PT Sarana Multigriya Finansial (Persero) 5,60% 08/07/2021 08/07/2024 7.092
PT Sarana Multi Infrasturktur (Persero) 8,75% 26/11/2021 25/06/2024 6.560
Jumlah obligasi non bank/Total non bank bonds 336.505
- Obligasi Bank - Bank Bonds
31 Desember 2022/December 31, 2022
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Penerbit/Issuer Interest rate Start date Maturity date Fair value
PT Bank KB Bukopin Tbk 6,25% 09/09/2021 09/09/2024 50.433
PT Bank Tabungan Negara (Persero) Tbk 7,80% 13/12/2021 19/08/2023 23.149
Jumlah Obligasi Bank/Total Bank Bonds 73.582
31 Desember 2021/December 31, 2021
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Penerbit/Issuer Interest rate Start date Maturity date Fair value
PT Bank KB Bukopin Tbk 6,25% 09/09/2021 09/09/2024 50.947
PT Bank Sulselbar 6,45% 29/12/2021 29/12/2024 24.750
PT Bank Tabungan Negara (Persero) Tbk 7,80% 13/12/2021 19/08/2023 24.282
Jumlah Obligasi Bank/Total Bank Bonds 99.979
94
Page 579
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
e. Berdasarkan peringkat e. By rating
31 Desember 2022/December 31, 2022
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value*)
Nilai wajar melalui Fair value through
penghasilan komprehensif lain: other comprehensive income:
Surat Utang Negara (SUN) - - 3.143.553 Government Bond (SUN)
Obligasi Korporasi: Corporate Bonds:
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo AAA 79.396 Infrastruktur (Persero)
PT PLN (Persero) Pefindo AAA 58.828 PT PLN (Persero)
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo AAA 50.485 Finansial (Persero)
PT Waskita Karya (Persero) Tbk Pefindo AAA 50.000 PT Waskita Karya (Persero) Tbk
PT Bank KB Bukopin Tbk Fitch Rating AAA 50.000 PT Bank KB Bukopin Tbk
PT Toyota Astra Financial Services Fitch Rating AAA 40.000 PT Toyota Astra Financial Services
PT Pegadaian (Persero) Pefindo AAA 30.780 PT Pegadaian (Persero)
PT Astra Sedaya Finance Pefindo AAA 25.838 PT Astra Sedaya Finance
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk Fitch Rating AA 24.288 Negara (Persero) Tbk
Jumlah 3.553.168 Total
31 Desember 2021/December 31, 2021
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value*)
Nilai wajar melalui Fair value through
penghasilan komprehensif lain: other comprehensive income:
Surat Utang Negara (SUN) - - 724.346 Government Bond (SUN)
Obligasi Korporasi: Corporate Bonds:
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo AAA 79.285 Infrastruktur (Persero)
PT Maybank Indonesia Finance Fitch Rating AA+ 60.000 PT Maybank Indonesia Finance
PT Kereta Api PT Kereta Api
Indonesia (Persero) Pefindo AAA 51.599 Indonesia (Persero)
PT Bank KB Bukopin Tbk Fitch Rating AAA 50.000 PT Bank KB Bukopin Tbk
PT Waskita Karya (Persero) Tbk Pefindo AAA 50.000 PT Waskita Karya (Persero) Tbk
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo AAA 32.000 Finansial (Persero)
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Rating AA+ 30.000 Infrastructure Tbk
PT PLN (Persero) Pefindo AAA 27.162 PT PLN (Persero)
PT Bank Sulselbar Pefindo A+ 25.000 PT Bank Sulselbar
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk Pefindo AA+ 24.251 Negara (Persero) Tbk
PT Pegadaian (Persero) Pefindo AAA 10.278 PT Pegadaian (Persero)
Jumlah 1.163.921 Total
*) Nilai tercatat merupakan nilai perolehan setelah amortisasi atas *) Carrying amount represents acquisition cost after amortization of
premium/diskon premium/discount
f. Berdasarkan kolektibilitas f. By collectibility
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, all
seluruh efek-efek digolongkan sebagai lancar. marketable securities are classified as current.
95
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
g. Berdasarkan jangka waktu dan tingkat suku g. By maturity and interest rate
bunga
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kurang dari 1 tahun - 45.391 Less than 1 year
1-5 tahun 760.453 888.937 1-5 years
5-10 tahun 2.673.751 109.291 5-10 years
Lebih dari 10 tahun 51.672 128.953 More than 10 years
Jumlah 3.485.876 1.172.572 Total
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 4,95% - 9,75% 4,75% - 9,75% Rupiah
h. Cadangan kerugian penurunan nilai h. Allowance for impairment losses
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 1.573 - - 1.573 Beginning balance
Pembalikan selama Reversal
tahun berjalan (Catatan 28) (1.573) - - (1.573) during the year (Note 28)
Saldo akhir - - - - Ending balance
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal - - - - Beginning balance
Pembentukan selama Addition
tahun berjalan (Catatan 28) 1.573 - - 1.573 during the year (Note 28)
Saldo akhir 1.573 - - 1.573 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai atas efek- impairment losses for marketable securities as
efek masing-masing pada tanggal of December 31, 2022 and 2021 was adequate.
31 Desember 2022 dan 2021 telah memadai.
96
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI DAN EFEK-EFEK YANG AGREEMENTS TO RESELL AND SECURITIES
DIJUAL DENGAN JANJI DIBELI KEMBALI SOLD UNDER REPURCHASE AGREEMENTS
a. Efek-fek yang dibeli dengan janji dijual a. Securities purchased under agreements to
kembali resell
Tidak terdapat efek-efek yang dibeli dengan There were no securities purchased under
janji dijual kembali pada tanggal 31 Desember agreements to resell as of December 31, 2022.
2022.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to
pada tanggal 31 Desember 2021 terdiri dari: resell as of December 31, 2021, are as follows:
Jenis 31 Desember 2021/December 31, 2021
efek-efek
yang Pendapatan
mendasari/ bunga yang
Type of Nilai Nilai Nilai jual belum Nilai
Underlying Tanggal Tanggal jatuh pembelian/ nominal/ kembali/ diamortisasi/ Tercatat/
Pihak lawan/ marketable mulai/ tempo/ Proceeds Nominal Resale Unamortised Carrying
Counterparties securities Start date Maturity date value amount value interest Value
Bank Indonesia FR56 31/12/2021 07/01/2022 551.994 500.201 552.369 376 551.993
Bank Indonesia VR34 28/12/2021 04/01/2022 369.939 388.099 370.190 144 370.046
Bank Indonesia VR39 30/12/2021 06/01/2022 302.519 317.949 302.724 176 302.548
Bank Indonesia VR43 27/12/2021 03/01/2022 236.398 248.858 236.559 69 236.490
Bank Indonesia VR62 29/12/2021 05/01/2022 208.662 219.730 208.804 101 208.703
Bank Indonesia FR82 31/12/2021 14/01/2022 147.606 150.000 147.780 173 147.607
Bank Indonesia FR91 10/12/2021 07/01/2022 94.774 100.000 94.997 56 94.941
Bank Indonesia FR88 31/12/2021 28/01/2022 62.092 66.959 62.239 146 62.093
Bank Indonesia FR79 24/12/2021 21/01/2022 52.394 49.004 52.518 93 52.425
Bank Indonesia FR82 22/12/2021 05/01/2022 49.008 50.000 49.065 20 49.045
Bank Indonesia VR65 29/12/2021 12/01/2022 46.231 50.000 46.286 47 46.239
Bank Indonesia VR69 24/12/2021 07/01/2022 43.032 46.500 43.083 25 43.058
Bank Indonesia FR78 08/12/2021 05/01/2022 26.596 25.408 26.659 11 26.648
Jumlah/Total 2.212.708 2.193.273 1.437 2.191.836
Seluruh efek-efek yang dibeli dengan janji dijual All securities purchased under agreements to resell
kembali pada tanggal 31 Desember 2021 as of December 31, 2021 are classified as stage 1
digolongkan sebagai stage 1 dan berlokasi di and located in Indonesia.
Indonesia.
Manajemen berpendapat bahwa seluruh efek- Management believes that securities purchased
efek yang dibeli dengan janji dijual kembali under agreements to resell are fully collectible and
dapat ditagih dan penyisihan kerugian allowance for impairment losses is not required.
penurunan nilai tidak diperlukan.
Tingkat suku bunga rata-rata per tahun: Annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah - 3,39% Rupiah
97
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI DAN EFEK-EFEK YANG AGREEMENTS TO RESELL AND SECURITIES
DIJUAL DENGAN JANJI DIBELI KEMBALI SOLD UNDER REPURCHASE AGREEMENTS
(lanjutan) (continued)
b. Efek-fek yang dijual dengan janji dibeli b. Securities sold under repurchase
kembali agreements
31 Desember 2022/December 31, 2022
Jenis efek-efek Nilai
yang mendasari/ Tanggal Tanggal jatuh nominal/ Nilai
Pihak lawan/ Type of Underlying mulai/ tempo/ Nominal Tercatat/
Counterparties marketable securities Start date Maturity date amount Carrying Value
Bank Indonesia FR91 28/12/2022 04/01/2023 650.000 585.367
Jumlah/Total 650.000 585.367
Tingkat suku bunga rata-rata per tahun: Annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah 5,75% - Rupiah
Tidak terdapat efek-efek yang dijual dengan janji There were no securities sold under repurchase
dibeli kembali pada tanggal 31 Desember 2021. agreements as of December 31, 2021.
11. KREDIT YANG DIBERIKAN 11. LOANS
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari:
1. Berdasarkan jenis 1. By type
31 Desember 2022/December 31, 2022
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Konsumsi 6.666.479 1.314.307 169.579 27.750 11.576 8.189.691 Consumption
Modal kerja 1.809.455 97.562 24.477 15.005 12.757 1.959.256 Working capital
Pinjaman rekening koran 82.411 - - - - 82.411 Demand loan
Karyawan 10.665 33 119 34 736 11.587 Employees
Investasi 697 423 - - 186 1.306 Investment
Sub jumlah 8.569.707 1.412.325 194.175 42.789 25.255 10.244.251 Sub total
Cadangan kerugian
penurunan nilai (120.619) (37.798) (36.263) (9.363) (6.480) (210.523) Allowance for impairment losses
Jumlah 8.449.088 1.374.527 157.912 33.426 18.775 10.033.728 Total
31 Desember 2021/December 31, 2021
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Konsumsi 2.754.224 174.270 14.981 7.299 432 2.951.206 Consumption
Modal kerja 1.129.274 30.414 4.492 9.108 35.310 1.208.598 Working capital
Pinjaman rekening koran 98.335 - - - 450 98.785 Demand loan
Karyawan 9.871 117 136 - 330 10.454 Employees
Investasi 3.209 794 234 - 2.220 6.457 Investment
Sub jumlah 3.994.913 205.595 19.843 16.407 38.742 4.275.500 Sub total
Cadangan kerugian
penurunan nilai (71.523) (5.075) (2.947) (4.783) (16.328) (100.656) Allowance for impairment losses
Jumlah 3.923.390 200.520 16.896 11.624 22.414 4.174.844 Total
98
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
2. Berdasarkan sektor ekonomi 2. By economic sector
31 Desember 2022/December 31, 2022
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 6.677.229 1.314.340 169.698 27.784 12.312 8.201.363 Household
Real estate, usaha
persewaan dan jasa Real estate, leasing
perusahaan 1.138.735 - - - 186 1.138.921 and corporate service
Jasa masyarakat, sosial
budaya, hiburan dan Community services, social culture,
perorangan lainnya 459.396 - - - 24 459.420 entertaiment and other individuals
Perdagangan besar dan
eceran 238.868 35.469 8.713 8.007 8.624 299.681 Wholesale and retail trade
Pertanian, perburuan
dan kehutanan 1.029 56.516 12.763 6.998 - 77.306 Agriculture, hunting and forestry
Konstruksi 53.093 - 1.001 - 3.969 58.063 Construction
Industri pengolahan 1.327 6.000 2.000 - 140 9.467 Manufacturing
Jasa kesehatan dan
kegiatan sosial 30 - - - - 30 Health and social services
Sub jumlah 8.569.707 1.412.325 194.175 42.789 25.255 10.244.251 Sub total
Cadangan kerugian
penuruan nilai (120.619) (37.798) (36.263) (9.363) (6.480) (210.523) Allowance for impairment losses
Jumlah 8.449.088 1.374.527 157.912 33.426 18.775 10.033.728 Total
31 Desember 2021/December 31, 2021
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 2.764.095 174.387 15.117 7.299 762 2.961.660 Household
Perdagangan besar dan
eceran 1.046.675 30.196 4.424 9.108 16 1.090.419 Wholesale and retail trade
Real estate, usaha
persewaan dan jasa Real estate, leasing
perusahaan 101.350 699 302 - 3.804 106.155 and corporate service
Konstruksi 63.902 - - - 24.850 88.752 Construction
Industri pengolahan 8.215 - - - 590 8.805 Manufacturing
Perantara keuangan - - - - 8.720 8.720 Financial intermediaries
Pertanian, perburuan
dan kehutanan 7.912 - - - - 7.912 Agriculture, hunting and forestry
Penyediaan akomodasi dan
makanan minuman 2.566 - - - - 2.566 Accommodation and food providers
Jasa masyarakat, sosial
budaya, hiburan dan Community services, social culture,
perorangan lainnya 113 313 - - - 426 entertaiment and other individuals
Jasa kesehatan dan
kegiatan sosial 85 - - - - 85 Health and social services
Sub jumlah 3.994.913 205.595 19.843 16.407 38.742 4.275.500 Sub total
Cadangan kerugian
penuruan nilai (71.523) (5.075) (2.947) (4.783) (16.328) (100.656) Allowance for impairment losses
Jumlah 3.923.390 200.520 16.896 11.624 22.414 4.174.844 Total
3. Berdasarkan stage 3. By stage
Berikut adalah perubahan jumlah kredit yang Below is the movement of loans based on
diberikan berdasarkan stage untuk tahun-tahun stages for the years ended December 31, 2022
yang berakhir pada 31 Desember 2022 dan and 2021:
2021:
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 3.878.058 325.037 72.405 4.275.500 Beginning balance
Transfer ke kerugian Transfer to 12 months
kredit ekspektasian 12 expected credit
bulan (stage 1) 71 (48) (23) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (5.965) 5.965 - - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (10.662) (567) 11.229 - losses (stage 3)
99
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
3. Berdasarkan stage (lanjutan) 3. By stage (continued)
Berikut adalah perubahan jumlah kredit yang Below is the movement of loans based on
diberikan berdasarkan stage untuk tahun-tahun stages for the years ended December 31, 2022
yang berakhir pada 31 Desember 2022 dan and 2021: (continued)
2021: (lanjutan)
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Pengukuran kembali Remeasurement of
nilai tercatat bersih (135.371) 15.716 888.933 769.278 net carrying amount
Aset keuangan yang baru New issued financial
diterbitkan 8.907.059 503.328 161.530 9.571.917 asset
Dihentikan pengakuannya (3.201.401) (247.106) (70.554) (3.519.061) Derecognition
Penghapusbukuan Write-off
selama tahun berjalan - - (853.383) (853.383) during the year
Saldo akhir 9.431.789 602.325 210.137 10.244.251 Ending balance
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 3.522.089 28.652 114.598 3.665.339 Beginning balance
Transfer ke kerugian Transfer to 12 months
kredit ekspektasian 12 expected credit
bulan (stage 1) 897 (608) (289) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (385.406) 385.433 (27) - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (50.446) (56.302) 106.748 - losses (stage 3)
Pengukuran kembali Remeasurement of
nilai tercatat bersih (31.613) (78.234) (2.244) (112.091) net carrying amount
Aset keuangan yang baru New issued financial
diterbitkan 2.220.528 59.471 13.474 2.293.473 asset
Dihentikan pengakuannya (1.397.991) (13.375) (7.815) (1.419.181) Derecognition
Penghapusbukuan Write-off
selama tahun berjalan - - (152.040) (152.040) during the year
Saldo akhir 3.878.058 325.037 72.405 4.275.500 Ending balance
4. Berdasarkan hubungan 4. By relationship
Penyaluran kredit kepada pihak berelasi dan Loans to related parties and third parties were
pihak ketiga yakni: as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah: Rupiah:
Pihak berelasi 78.022 94.911 Related parties
Pihak ketiga 10.166.229 4.180.589 Third parties
10.244.251 4.275.500
Cadangan kerugian
penurunan nilai (210.523) (100.656) Allowance for impairment losses
Jumlah 10.033.728 4.174.844 Total
100
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
5. Berdasarkan kolektibilitas Bank Indonesia 5. By Bank Indonesia collectibility and assets
dan penyisihan penilaian kualitas aset quality allowances based on POJK
sesuai ketentuan POJK
Informasi berikut menunjukan kredit yang The following information on loans are based
diberikan berdasarkan kolektibilitas Bank on Bank Indonesia’s collectibility and asset
Indonesia dan penyisihan penilaian kualitas quality allowances as per POJK (after deducted
aset sesuai ketentuan POJK (setelah dikurangi with allowable collateral value) as of December
nilai agunan yang dapat diperhitungkan), 31, 2022, and 2021, respectively.
masing-masing untuk tanggal 31 Desember
2022 dan 2021.
31 Desember 2022/December 31, 2022
Penyisihan
penilaian kualitas
aset sesuai
ketentuan POJK/
Asset quality
Pokok/ allowances based
Principal on POJK
Lancar 8.569.707 (84.771) Current
Dalam perhatian khusus 1.412.325 (70.599) Special mention
Kurang lancar 194.175 (29.126) Substandard
Diragukan 42.789 (21.378) Doubtful
Macet 25.255 (25.166) Loss
Jumlah 10.244.251 (231.040) Total
31 Desember 2021/December 31, 2021
Penyisihan
penilaian kualitas
aset sesuai
ketentuan POJK/
Asset quality
Pokok/ allowances based
Principal on POJK
Lancar 3.994.913 (38.900) Current
Dalam perhatian khusus 205.595 (10.256) Special mention
Kurang lancar 19.843 (2.948) Substandard
Diragukan 16.407 (8.204) Doubtful
Macet 38.742 (5.188) Loss
Jumlah 4.275.500 (65.496) Total
Rasio jumlah cadangan kerugian kredit yang Ratio of allowance for impairment losses on
diberikan yang telah dibentuk terhadap loans to allowances of assets quality based on
penyisihan penilaian kualitas kredit sesuai POJK as at December 31, 2022 and 2021 are
ketentuan POJK pada tanggal 31 Desember 91.12% and 153.68%, respectively.
2022 dan 2021 adalah masing-masing sebesar
91,12% dan 153,68%.
101
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
5. Berdasarkan kolektibilitas Bank Indonesia 5. By Bank Indonesia collectibility and asset
dan penyisihan penilaian kualitas aset quality allowances based on POJK
sesuai ketentuan POJK (lanjutan) (continued)
Rasio kredit bermasalah (NPL) secara bruto The non-performing loans (NPL) ratios on a
(sebelum dikurangi cadangan kerugian gross basis (before deducting the allowance for
penurunan nilai) dan secara neto (setelah impairment losses) and net basis (after
dikurangi cadangan kerugian penurunan nilai) deduction the allowance for impairment losses)
pada tanggal 31 Desember 2022 dan 2021 as of December 31, 2022 and 2021 were as
masing-masing sebagai berikut: follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rasio NPL bruto 2,56% 1,75% NPL ratio gross
Rasio NPL neto 2,05% 1,19% NPL ratio net
6. Berdasarkan jangka waktu perjanjian kredit 6. By loan agreements period
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kurang dari 1 tahun 8.545.712 2.361.964 Less than 1 year
1 sampai dengan 5 tahun 793.039 131.655 1 up to 5 years
5 sampai dengan 10 tahun 366.590 498.678 5 up to 10 years
Lebih dari 10 tahun 538.910 1.283.203 More than 10 years
Jumlah 10.244.251 4.275.500 Total
7. Tingkat suku bunga rata-rata per tahun 7. Annual average interest rates
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kredit rekening koran 9,60% 10,79% Demand loan
Kredit modal kerja, Working capital loan,
kredit investasi investment loan
dan kredit konsumer 46,39% 29,91% and consumer loan
Kredit karyawan 6,39% 6,43% Employees loan
8. Kredit yang direstrukturisasi 8. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of
telah direstrukturisasi per 31 Desember 2022 restructured loans as of December 31, 2022
dan 2021: and 2021:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Perpanjangan jangka waktu
dan penurunan suku Extension of loan maturity dates
bunga kredit 74.713 261.374 and reduction of interest rates
102
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
8. Kredit yang direstrukturisasi (lanjutan) 8. Restructured loans (continued)
Berikut ini adalah kolektibilitas kredit yang telah Below are the collectibility of restructured loans
direstrukturisasi per 31 Desember 2022 as of December 31, 2022 and 2021:
dan 2021:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Lancar 74.337 258.162 Current
Dalam perhatian khusus 134 547 Special mention
Kurang lancar - 115 Substandard
Diragukan 148 - Doubtful
Macet 94 2.550 Loss
Jumlah 74.713 261.374 Total
Jumlah kredit yang telah direstrukturisasi Restructured loans and categorized as non-
dan berada dalam kategori kredit bermasalah performing loans as of December 31, 2022 and
pada tanggal 31 Desember 2022 dan 2021, 2021 are amounting to Rp242 and Rp2,665,
masing-masing sebesar Rp242 dan Rp2.665. respectively.
Sehubungan dengan restrukturisasi dan In relation to loans restructuring and relaxation
relaksasi kredit sebagai dampak dari COVID- due to COVID-19 impact, FSA has issued
19, OJK telah mengeluarkan POJK POJK No. 17/POJK.03/2021 dated September
No. 17/POJK.03/2021 tanggal 15 September 15, 2021 regarding second amendment to
2021 tentang perubahan kedua atas POJK POJK No.11/POJK.03/2020 regarding National
No. 11/POJK.03/2020 tentang Stimulus Economic Stimulus as the COVID-19 Outbreak
Perekonomian Nasional Sebagai Kebijakan Impact Countercyclical Policy has been ended
Countercyclical Dampak Penyebaran COVID- on March 31, 2023. The loans outstanding that
19 yang telah berakhir pada 31 Maret 2023. have been restructured as a result of
Baki debet kredit yang telah direstrukturisasi COVID-19 pandemic as of December 31, 2022
sebagai akibat pandemi COVID-19 pada and 2021 are amounting to Rp26,063 and
tanggal 31 Desember 2022 dan 2021 masing- Rp205,680, respectively.
masing sebesar Rp26.063 dan Rp205.680.
Pada bulan Agustus 2019, Bank telah In August 2019, the Bank has restructured the
melakukan restrukturisasi perjanjian kredit loan agreement as part of loan settlement of
dalam rangka penyelesaian kredit terhadap PT Altamoda as the debtor, who previously has
debitur PT Altamoda, yang sebelumnya an outstanding loan amounting to Rp448,748
memiliki saldo pinjaman sebesar Rp448.748 through the following process:
melalui proses sebagai berikut:
1. Pengambil alihan agunan sebesar 1. Takeover of collateral amounting to
Rp186.879 dengan nilai pasar berdasarkan Rp186,879 with the market value based on
penilaian yang dilakukan oleh kantor jasa the appraisal conducted by an independent
penilai publik independen sebesar public appraisal amounting to Rp188,870.
Rp188.870.
2. Restrukturisasi kredit sebesar Rp180.000, 2. Loan restructuring amounting to
jangka waktu 8 tahun dan jatuh tempo pada Rp180,000, 8 years term with maturity date
tanggal 31 Juli 2027, suku bunga 6% per on July 31, 2027, interest rate of 6% per
tahun dan jaminan berupa persediaan annum and collateral in the form of inventory
senilai Rp247.000. amounting to Rp247,000.
103
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
8. Kredit yang direstrukturisasi (lanjutan) 8. Restructured loans (continued)
Pada bulan Agustus 2019, Bank telah In August 2019, the Bank has restructured the
melakukan restrukturisasi perjanjian kredit loan agreement as part of loan settlement of
dalam rangka penyelesaian kredit terhadap PT Altamoda as the debtor, who previously has
debitur PT Altamoda, yang sebelumnya an outstanding loan amounting to Rp448,748
memiliki saldo pinjaman sebesar Rp448.748 through the following process: (continued)
melalui proses sebagai berikut: (lanjutan)
3. Penjualan piutang kepada pihak ketiga 3. Sale of receivable to third party (cessie)
(cessie) dengan nilai sebesar Rp81.869. amounting to Rp81,869.
Fasilitas kredit PT Altamoda tersebut telah There have been several amendments on the
direstrukturisasi beberapa kali dengan skema PT Altamoda loan facility with the latest
restrukturisasi terakhir berupa penangguhan restructuring scheme was to defer the loan
pembayaran pokok dan bunga pinjaman principal and interest repayment for 6 months
selama 6 bulan sejak bulan Desember 2021 from December 2021 to become May 2022, and
sampai dengan bulan Mei 2022, dan perubahan a change in the loan maturity date to become
tanggal jatuh tempo kredit menjadi tanggal October 21, 2029.
21 Oktober 2029.
Sampai dengan tanggal 31 Desember 2022, As of December 31, 2022, PT Altamoda has not
PT Altamoda belum melakukan pembayaran yet paid overdue principal and interest, as such
pokok dan bunga pinjaman yang telah jatuh the Bank has filed for Application for
tempo, sehingga Bank mengajukan Suspension of Debt Payment (PKPU), with the
Permohonan Penundaan Kewajiban decision of the Commercial Court at the Central
Pembayaran Utang (PKPU), dengan Putusan Jakarta District Court No. 365/Pdt.Sus-
Pengadilan Niaga pada Pengadilan Negeri PKPU/2022/PN Niaga Jkt.Pst dated February 7,
Jakarta Pusat No. 365/Pdt.Sus-PKPU/2022/PN 2023 granting the PKPU and the next process
Niaga Jkt.Pst tanggal 7 Februari 2023 yang which is on going at the date of this financial
mengabulkan PKPU tersebut dan proses statements, which will be performed based on
selanjutnya yang masih berjalan sampai the stages as specified in the court decision.
dengan tanggal laporan keuangan ini, yang
akan dilakukan berdasarkan tahapan yang
telah ditetapkan dalam putusan tersebut.
Bank juga melakukan pembelian kembali The Bank also repurchased the cessie
piutang (cessie) dalam 2 tahap, yaitu bulan receivables in 2 stages, in March and June
Maret dan Juni 2021, masing-masing sebesar 2021, amounting to Rp50,000 and Rp26,000,
Rp50.000 dan Rp26.000 dan dicatat sebagai respectively, and recorded as Other Receivable
Tagihan Lain dari Debitur sebagai bagian dari from Debtor as part of Other Assets (Note 14).
Aset Lain-Lain (Catatan 14).
104
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
9. Cadangan kerugian penurunan nilai 9. Allowances for impairment losses
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses were as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Saldo awal 100.656 102.603 Beginning balance
Pembentukan selama Addition during
tahun berjalan (Catatan 28) 963.250 148.645 the year (Note 28)
Penghapusan selama
tahun berjalan (853.383) (150.592) Write-off during the year
Saldo akhir 210.523 100.656 Ending balance
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 19.822 56.810 24.024 100.656 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(stage 1) 162 (56) (106) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (2.426) 2.426 - - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (10.614) (224) 10.838 - losses (stage 3)
Pembentukan selama Additional during
tahun berjalan the year
(Catatan 28) 100.680 (6.338) 868.908 963.250 (Note 28)
Penghapusbukuan Write-off
selama tahun berjalan - - (853.383) (853.383) during the year
Saldo akhir 107.624 52.618 50.281 210.523 Ending balance
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 44.789 7.113 50.701 102.603 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(stage 1) 1.486 (1.015) (471) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (25.239) 37.079 (11.840) - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (30.376) (12.321) 42.697 - losses (stage 3)
Pembentukan selama Additional during
tahun berjalan the year
(Catatan 28) 29.162 25.954 93.529 148.645 (Note 28)
Penghapusbukuan Write-off
selama tahun berjalan - - (150.592) (150.592) during the year
Saldo akhir 19.822 56.810 24.024 100.656 Ending balance
105
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
10. Kredit bermasalah 10. Non performing loans
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021 the Bank’s
kredit bermasalah yang diberikan Bank (sesuai non-performing loans (based on prevailing
dengan peraturan OJK/Bank Indonesia) serta OJK/Bank Indonesia regulations) and the
cadangan kerugian penurunan nilainya allowance for impairment losses by economic
berdasarkan sektor ekonomi adalah sebagai sector were as follows:
berikut:
31 Desember 2022/December 31, 2022
Kurang lancar/ Diragukan/ Macet/ Jumlah/
Substandard Doubtful Loss Total
Rumah tangga 169.698 27.784 12.312 209.794 Household
Perdagangan Wholesale and
besar dan eceran 8.713 8.007 8.624 25.344 retail trade
Pertanian, perburuan Agriculture, hunting
dan kehutanan 12.763 6.998 - 19.761 and forestry
Konstruksi 1.001 - 3.969 4.970 Construction
Industri pengolahan 2.000 - 140 2.140 Manufacturing
Real estate, usaha Real estate, leasing
persewaan dan and corporate
jasa perusahaan - - 186 186 services
Jasa masyarakat, Community services,
sosial budaya, social culture,
hiburan dan entertaiment
perorangan lainnya - - 24 24 and other individuals
Sub jumlah 194.175 42.789 25.255 262.219 Sub total
Cadangan kerugian Allowance for
penurunan nilai (36.263 ) (9.363 ) (6.480 ) (52.106 ) impairment losses
Jumlah 157.912 33.426 18.775 210.113 Total
31 Desember 2021/December 31, 2021
Kurang lancar/ Diragukan/ Macet/ Jumlah/
Substandard Doubtful Loss Total
Rumah tangga 15.117 7.299 762 23.178 Household
Perdagangan Wholesale and
besar dan eceran 4.424 9.108 16 13.548 retail trade
Real estate, usaha Real estate, leasing
persewaan dan and corporate
jasa perusahaan 302 - 3.804 4.106 services
Konstruksi - - 24.850 24.850 Construction
Industri pengolahan - - 590 590 Manufacturing
Perantara keuangan - - 8.720 8.720 Financial itermediaries
Sub jumlah 19.843 16.407 38.742 74.992 Sub total
Cadangan kerugian Allowance for
penurunan nilai (2.947 ) (4.783) (16.328 ) (24.058) impairment losses
Jumlah 16.896 11.624 22.414 50.934 Total
Kredit yang telah dihapusbukukan oleh Bank The loans written off by the Bank are recorded
dicatat sebagai kredit ekstra-komtabel didalam as extra-comptable in the administrative
rekening administratif. account.
106
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan berdasarkan jenis, sektor Loans according to the type, economic sector, stage,
ekonomi, stage, hubungan dan kolektibilitas terdiri relationship and collectibility consists of the following:
dari: (lanjutan) (continued)
11. Informasi pokok lainnya sehubungan 11. Other significant information relating to
dengan kredit yang diberikan loans
a. Kredit yang diberikan dijamin dengan a. Loans are secured by land certificate, time
sertifikat tanah, deposito, Bukti Pemilikan deposits, certificates of ownership of motor
Kendaraan Bermotor (BPKB), dan jaminan vehicles, and other guarantees accepted
lainnya yang diterima oleh perbankan. by banks.
b. Kredit modal kerja dan kredit investasi b. Working capital loans and investment loans
diberikan untuk kepentingan modal given to borrowers that need financing of
kerja dan barang-barang modal lainnya, working capital and other capital goods,
sedangkan kredit konsumer diberikan while consumer loans are given for
untuk tujuan pemilikan rumah, kendaraan purposes such as housing, motor vehicles,
bermotor, dan kredit perorangan lainnya. and other personal loans.
c. Kredit yang diberikan kepada Direksi, c. Loans granted to the Board of Directors,
Dewan Komisaris, dan Karyawan Bank Board of Commissioners and Bank
merupakan kredit konsumtif. Kredit Employees are classified as consumer
tersebut dibebani bunga dengan jangka loan. The loan bears interest with a term of
waktu antara 1 tahun sampai 5 tahun. 1 year to 5 years. Sources of loan
Sumber pembayaran kredit tersebut repayment are derived from monthly salary
berasal dari pemotongan gaji setiap bulan. deduction. Loans granted to related parties
Kredit yang diberikan kepada pihak to the Bank is made within the
yang berelasi, dilakukan dengan requirements and normal process analysis
persyaratan dan proses analisis normal as to other parties.
seperti kepada pihak lain.
d. Pada tanggal 31 Desember 2022 dan d. As of December 31, 2022 and 2021, Bank
2021, Bank telah memenuhi ketentuan has complied with Legal Lending Limit
Batas Maksimum Pemberian Kredit (LLL) requirements for both related parties
(BMPK) baik untuk pihak berelasi maupun and third parties.
untuk pihak ketiga.
e. Rasio kredit yang diberikan kepada Usaha e. Ratio of loans extended to Micro, Small,
Mikro Kecil dan Menengah (UMKM) Medium Enterprise (UMKM) to total loans
terhadap jumlah kredit yang diberikan pada as of December 31, 2022 and 2021 were
tanggal 31 Desember 2022 dan 2021 3.68% and 22.14%, respectively.
masing-masing sebesar 3,68% dan
22,14%.
12. ASET TETAP DAN ASET HAK GUNA 12. FIXED ASSETS AND RIGHT OF USE ASSETS
Aset tetap dan aset hak guna terdiri dari: Fixed assets and right of use assets consist of the
following:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Aset tetap kepemilikan langsung 221.112 120.218 Direct ownership fixed assets
Aset hak guna 71.303 73.903 Right of use assets
Jumlah 292.415 194.121 Total
107
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung: Direct ownership fixed assets:
31 Desember 2022/December 31, 2022
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
balance Additions Deductions Ending balance
Nilai perolehan Cost
Tanah 55.895 50.922 - 106.817 Land
Bangunan 7.234 4.481 - 11.715 Buildings
Peralatan dan perabotan kantor 20.511 2.894 (2.351 ) 21.054 Office furnitures and fixtures
Instalasi 1.994 - - 1.994 Installations
Komputer 63.316 53.883 (410 ) 116.789 Computers
Kendaraan 9.812 - (2.657 ) 7.155 Vehicles
Aset tetap dalam penyelesaian - 8.102 (2.877 ) 5.225 Asset in progress
Jumlah 158.762 120.282 (8.295 ) 270.749 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 43 703 - 746 Buildings
Peralatan dan perabotan kantor 14.638 3.394 (1.836 ) 16.196 Office furnitures and fixtures
Instalasi 1.939 19 - 1.958 Installations
Komputer 18.503 9.409 (391 ) 27.521 Computers
Kendaraan 3.421 811 (1.016 ) 3.216 Vehicles
Jumlah 38.544 14.336 (3.243 ) 49.637 Total
Nilai buku 120.218 221.112 Book value
31 Desember 2021/December 31, 2021
Surplus revaluasi/
Revaluation surplus
Saldo awal/ Penambahan/ Pengurangan/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning Additions Deductions Addition Deduction Ending balance
Nilai perolehan Cost
Tanah 51.080 - - 5.113 (298) 55.895 Land
Bangunan 8.924 37 - 747 (2.474) 7.234 Buildings
Peralatan dan perabotan kantor 24.276 3.937 (7.702) - - 20.511 Office furnitures and fixtures
Instalasi 2.271 17 (294) - - 1.994 Installations
Komputer 34.634 30.151 (1.469) - - 63.316 Computers
Kendaraan 9.985 - (173) - - 9.812 Vehicles
Jumlah 131.170 34.142 (9.638) 5.860 (2.772) 158.762 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 1.001 514 - - (1.472) 43 Buildings
Peralatan dan Office furnitures
perabotan kantor 18.493 3.582 (7.437) - - 14.638 and fixtures
Instalasi 2.210 23 (294) - - 1.939 Installations
Komputer 15.642 4.315 (1.454) - - 18.503 Computers
Kendaraan 2.483 1.083 (145) - - 3.421 Vehicles
Jumlah 39.829 9.517 (9.330) - (1.472) 38.544 Total
Nilai buku 91.341 120.218 Book value
Manajemen berpendapat bahwa tidak terdapat Management believes that there
indikasi terjadinya penurunan nilai aset tetap. is no indication of impairment for fixed assets.
Aset tetap dalam penyelesaian pada tanggal Asset in progress as of December 31, 2022 consist
31 Desember 2022 terdiri dari renovasi bangunan of renovation of office building owned by the Bank,
milik Bank yang diperkirakan akan diselesaikan estimated to be completed by the third quarter of
pada kuartal ketiga tahun 2023, dengan tingkat 2023, with completion rate of 44.05%.
penyelesaian sebesar 44,05%.
108
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung: (lanjutan) Direct ownership fixed assets: (continued)
Jumlah penyusutan aset tetap kepemilikan langsung The amount of depreciation of direct ownership fixed
yang dibebankan pada laporan laba rugi dan assets is charged to the statement of profit or loss
penghasilan komprehensif lain masing-masing and other comprehensive income which is
sebesar Rp14.336 dan Rp9.517 untuk tahun-tahun amounting to Rp14,336 and Rp9,517 for the years
yang berakhir pada tanggal 31 Desember 2022 dan ended December 31, 2022 and 2021, respectively
2021 (Catatan 29). (Note 29).
Pada tanggal 31 Desember 2022 dan 2021, terdapat As of December 31, 2022 and 2021, there was a
keuntungan penjualan aset tetap dengan rincian gain on sale of fixed assets with the following details:
sebagai berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Hasil penjualan 1.877 347 Proceeds
Nilai buku (1.674) (185) Book value
Keuntungan penjualan Gain on sale of fixed assets
aset tetap (Catatan 32) 203 162 (Note 32)
Pada 31 Desember 2022 dan 2021 terdapat As of December 31, 2022 and 2021 a loss on sale
kerugian atas penjualan peralatan dengan nilai buku of the equipment which was equal to its book value
sebesar Rp479 dan Rp40 yang dicatat dalam amounting to Rp479 and Rp40 was recorded in
laporan laba rugi (Catatan 33). profit or loss (Note 33).
Pada 31 Desember 2021 terdapat kerugian atas As of December 31, 2021, there was a loss on
penghapusan peralatan sebesar Rp83 yang dicatat disposal of the equipment amounting to Rp83 which
dalam laporan laba rugi dan komprehensif lainnya. was recorded in profit or loss and other
comprehensive income.
Bank telah mengasuransikan aset tetap (tidak The Bank has insured its fixed assets (excluding
termasuk hak atas tanah) untuk menutup land rights) to cover possible losses against fire and
kemungkinan kerugian terhadap risiko kebakaran theft risks to PT Asuransi Staco Mandiri,
dan pencurian kepada PT Asuransi Staco Mandiri, PT Asuransi Jasindo, PT Zurich Asuransi Indonesia,
PT Asuransi Jasindo, PT Zurich Asuransi Indonesia, PT Asuransi Wahana Tata, PT Bosowa Asuransi,
PT Asuransi Wahana Tata, PT Bosowa Asuransi, PT Asuransi Bintang, PT Asuransi Tokio Marine,
PT Asuransi Bintang, PT Asuransi Tokio Marine PT Asuransi Bhakti Bhayangkara, PT Asuransi
PT Asuransi Bhakti Bhayangkara, PT Asuransi Adira Adira Dinamika, PT Asuransi Bangun Askrida and
Dinamika, PT Asuransi Bangun Askrida dan PT Sompo Insurance Indonesia with a total
PT Sompo Insurance Indonesia dengan jumlah nilai coverage of Rp51,452 and Rp54,913 as of
pertanggungan sebesar Rp51.452 dan Rp54.913 December 31, 2022 and 2021, respectively.
masing-masing pada tanggal 31 Desember 2022 Management believes that the insurance coverage
dan 2021. Manajemen berpendapat bahwa for the Bank’s fixed assets is adequate.
pertanggungan asuransi untuk aset tetap yang
dimiliki Bank telah memadai.
Pada tanggal 31 Desember 2022 dan 2021, tidak On December 31, 2022 and 2021, there are no fixed
terdapat aset tetap yang dijaminkan. asset pledged as collateral.
109
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung: (lanjutan) Direct ownership fixed assets: (continued)
Pada 31 Desember 2022 dan 2021 terdapat aset As of December 31, 2022 and 2021 there are assets
yang telah disusutkan penuh namun masih that have been fully depreciated but still in use which
digunakan yang terdiri dari: consist of:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Komputer 12.180 12.236 Computers
Peralatan dan perabotan kantor 9.748 9.430 Office furnitures and fixtures
Instalasi 1.870 1.882 Installation
Kendaraan 100 217 Vehicles
Jumlah 23.898 23.765 Total
Pada tanggal 30 November 2015, Bank melakukan On November 30, 2015, the Bank changed its
perubahan kebijakan akuntansi atas tanah dan accounting policy for land and buildings from cost
bangunan dari sebelumnya menggunakan model model to revaluation model.
biaya menjadi model revaluasi.
Pada tanggal 29 Desember 2021, Bank kembali On December 29, 2021, the Bank re-evaluates and
melakukan revaluasi dan menugaskan kantor jasa assigned registered external independent
penilai independen eksternal untuk melaksanakan appraisers to conduct revaluation of fixed assets
proses penilaian kembali aset tetap (tanah dan (land and buildings). Revaluation of land and
bangunan). Penilaian kembali atas tanah dan buildings are not for tax purpose.
bangunan tersebut bukan untuk tujuan perpajakan.
Penilaian atas tanah dan bangunan dilakukan oleh The appraisal of land and buildings is conducted by
penilai independen eksternal yang telah terdaftar di registered external independent appraiser in OJK
OJK yaitu oleh Kantor Jasa Penilai Publik Budi, Edy, which is Public Appraiser of Budi, Edy, Saptono &
Saptono & Rekan yang ditandatangani oleh Jeffry I. Partners, signed by Jeffry I. Benyamin, ST, SE,
Benyamin, ST, SE, MAPPI (Cert.). MAPPI (Cert.).
Penilaian dilakukan berdasarkan Standar Penilaian Valuations were performed based on Indonesian
Indonesia, ditentukan berdasarkan transaksi pasar Valuation Standards with reference to recent market
terkini dan dilakukan dengan ketentuan-ketentuan transactions with arm’s length terms. The valuation
yang lazim. Metode penilaian yang dipakai adalah method used are market data approach, cost
metode data pasar, metode biaya dan metode approach and income approach. The elements used
pendapatan. Elemen-elemen yang digunakan in data comparison to determine fair value of assets
dalam perbandingan data untuk menentukan nilai are among others, as follows:
wajar aset antara lain:
a) Jenis dan hak yang melekat pada properti a) Type and right on property
b) Kondisi pasar b) Market condition
c) Lokasi c) Location
d) Karakteristik fisik d) Physical characteristic
e) Karakteristik dalam menghasilkan pendapatan e) Income producing characteristic
f) Karakteristik tanah f) Land characteristic
110
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung: (lanjutan) Direct ownership fixed assets: (continued)
Hasil dari penilaian kembali tanah dan bangunan Results from the revaluation of land and buildings as
pada tanggal 31 Desember 2021 adalah sebagai of December 31, 2021 are as follows:
berikut:
Nilai buku
sebelum Nilai pasar
revaluasi/ setelah revaluasi/ Surplus
Carrying Market revaluasi/
amount before value after Revaluation
revaluation revaluation surplus
Tanah 45.085 50.198 5.113 Land
Bangunan 3.477 4.224 747 Buildings
Jumlah 48.562 54.422 5.860 Total
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in the carrying amount arising from
aset tetap yang dicatat sebagai “Surplus Revaluasi” revaluation of fixed assets recorded in “Revaluation
di “Pendapatan Komprehensif Lain”. Surplus” in “Other Comprehensive Income”.
Penurunan nilai tercatat yang timbul dari revaluasi Decrease in the carrying amount arising from
aset tetap yang dicatat sebagai “Rugi Revaluasi revaluation of fixed assets recorded in “Loss on
Aset Tetap” di “Beban Non-Operasional” Revaluation of Fixed Assets” in “Non-Operating
(Catatan 33). Expenses” (Note 33).
Nilai wajar hak atas tanah dan bangunan pada The fair value measurement for the land is
hirarki nilai wajar level 3. categorized as level 3 fair value.
Jika tanah dan bangunan dicatat sebesar harga If land and buildings are recorded using the cost
perolehan, maka dicatat dengan jumlah sebagai model, the amount would be as follows:
berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Tanah 13.532 13.532 Land
Bangunan: Builidings:
Harga perolehan 9.532 9.532 Acquisition cost
Akumulasi penyusutan (6.709) (6.392) Accumulated depreciation
Nilai buku bersih bangunan 2.823 3.140 Net book value of buildings
Jumlah nilai buku bersih 16.355 16.672 Total net book value
111
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung: (lanjutan) Direct ownership fixed assets: (continued)
Selain tanah dan bangunan, tidak terdapat There is no significant difference between the fair
perbedaan yang signifikan antara nilai wajar aset value and carrying value using cost model of fixed
tetap dengan menggunakan harga perolehan. assets other than land and buildings.
Aset hak guna: Right of use assets:
Aset hak guna pada 31 Desember 2022 dan 2021 Rights use of assets as of December 31, 2022 and
adalah sebagai berikut: 2021 are as follows:
31 Desember 2022/December 31, 2022
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning Additions Deductions Ending balance
Aset hak guna Right of use assets
Bangunan 158.650 23.587 (70.902) 111.335 Buildings
Kendaraan 5.507 - - 5.507 Vehicles
Jumlah 164.157 23.587 (70.902) 116.842 Total
Akumulasi Accumulated
penyusutan depreciations
Bangunan 88.947 25.833 (70.902) 43.878 Buildings
Kendaraan 1.307 354 - 1.661 Vehicles
Jumlah 90.254 26.187 (70.902) 45.539 Total
Nilai buku 73.903 71.303 Book value
31 Desember 2021/December 31, 2021
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning Additions Deductions Ending balance
Aset hak guna Right of use assets
Bangunan 83.977 81.694 (7.021) 158.650 Buildings
Kendaraan 5.507 - - 5.507 Vehicles
Jumlah 89.484 81.694 (7.021) 164.157 Total
Akumulasi Accumulated
penyusutan depreciations
Bangunan 71.449 24.519 (7.021) 88.947 Buildings
Kendaraan 573 734 - 1.307 Vehicles
Jumlah 72.022 25.253 (7.021) 90.254 Total
Nilai buku 17.462 73.903 Book value
Jumlah penyusutan aset hak guna yang dibebankan The amount of depreciation of right of use assets
pada laporan laba rugi dan penghasilan which are charged to the statement of profit or loss
komprehensif lain adalah sebesar Rp26.187 dan and other comprehensive income amounted to
Rp25.253 masing-masing untuk tahun yang Rp26,187 and Rp25,253 for the years ended
berakhir pada tanggal 31 Desember 2022 dan 2021. December 31, 2022 and 2021, respectively.
Rata-rata masa sewa berdasarkan kontrak yang The average lease period based on the contracts
dimiliki Bank adalah 2-6 tahun. owned by the Bank is 2-6 years.
112
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset hak guna: (lanjutan) Right of use assets: (continued)
Bank juga memiliki sewa tertentu dengan masa The Bank also has certain leases with lease terms of
sewa 12 bulan atau kurang dan sewa aset bernilai 12 months or less and leases of low value assets.
rendah. Bank menerapkan pengecualian untuk The Bank applies exemptions for short-term leases
sewa jangka pendek dan sewa bernilai rendah and low-value leases, where leases value will be
tersebut, dimana nilai sewa akan diakui sebagai recognised as expenses in the period incurred.
biaya pada periode terjadinya.
Liabilitas sewa pada tanggal 31 Desember 2022 dan Lease liabilities as of December 31, 2022 and 2021
2021 diungkapkan pada Catatan 18. are disclosed in Note 18.
13. ASET TAK BERWUJUD 13. INTANGIBLE ASSETS
Rincian aset tak berwujud adalah sebagai berikut: Details of intangible assets are as follows:
31 Desember 2022/December 31, 2022
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Addition Deduction Reclassification Ending balance
Nilai perolehan Cost
Piranti lunak 15.440 21.666 - 84.683 121.789 Software
Lisensi ATM 4.331 128 - - 4.459 ATM licenses
Aset tak berwujud
dalam penyelesaian 85.274 20.005 - (84.683) 20.596 Intangible asset in progress
Jumlah 105.045 41.799 - - 146.844 Total
Akumulasi amortisasi Accumulated amortization
Piranti lunak 3.834 11.926 - - 15.760 Software
Lisensi ATM 3.597 138 - - 3.735 ATM licenses
Jumlah 7.431 12.064 - - 19.495 Total
Nilai buku 97.614 127.349 Book value
31 Desember 2021/December 31, 2021
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Nilai perolehan Cost
Piranti lunak 3.642 11.798 - 15.440 Software
Lisensi ATM 3.467 864 - 4.331 ATM licenses
Aset tak berwujud dalam
penyelesaian - 85.274 - 85.274 Intangible asset in progress
Jumlah 7.109 97.936 - 105.045 Total
Akumulasi amortisasi Accumulated amortization
Piranti lunak 2.456 1.378 - 3.834 Software
Lisensi ATM 3.467 130 - 3.597 ATM licenses
Jumlah 5.923 1.508 - 7.431 Total
Nilai buku 1.186 97.614 Book value
Manajemen berpendapat bahwa tidak terdapat Management believes that there are no events or
kejadian atau perubahan keadaan yang changes in circumstances which may indicate
mengindikasikan penurunan nilai aset tetap pada impairment in value of fixed assets as of reporting
tanggal pelaporan. date.
113
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET LAIN-LAIN 14. OTHER ASSETS
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak berelasi (Catatan 35) Related parties (Note 35)
Tagihan terkait pembayaran Receivables related to
kredit channeling dan channeling and direct loans
direct 206.136 33.320 repayment
Biaya layanan dan komisi Prepaid loan service fee
kredit dibayar dimuka 43.546 - and commission expenses
249.682 33.320
Pihak ketiga Third parties
Piutang bunga 248.623 55.790 Interest receivables
Agunan yang diambil alih (AYDA) 181.959 231.687 Foreclosed collaterals
Piutang asuransi 163.714 221.822 Insurance receivables
Tagihan gerbang pembayaran 161.570 385.450 Receivables from payment gateway
Biaya dibayar dimuka 81.636 86.158 Prepaid expenses
Tagihan ATM Bersama, Receivables from ATM Bersama
Alto dan Prima 76.961 20.648 Alto and Prima
Tagihan lain dari debitur (Catatan 11) 76.000 76.000 Other receivables from debtor (Note 11)
Tagihan lain 33.810 33.176 Other receivables
Uang muka 13.452 65.390 Advance payments
Setoran jaminan 6.255 4.616 Guarantee deposit
Persediaan perlengkapan kantor dan
barang cetakan 1.213 1.688 Office supplies and printed materials
1.045.193 1.182.425
Cadangan kerugian penurunan nilai Allowance for impairment losses
Tagihan lain dari debitur (76.000) (16.162) Other receivables from debtor
Piutang asuransi (31.521) (57.466) Insurance receivables
Agunan yang diambil alih (18.466) (18.269) Foreclosed collaterals
Tagihan lain (20.559) (16.428) Other receivables
(146.546) (108.325)
Jumlah 1.148.329 1.107.420 Total
Biaya dibayar dimuka terdiri dari premi asuransi atas Prepaid expenses consist of insurance premium of
kredit yang diberikan dan biaya renovasi gedung. loans, and building renovation expenses. All prepaid
Seluruh biaya dibayar dimuka diamortisasi sesuai expenses are amortised following the length of
dengan umur kontrak dan masa manfaat atas biaya contract and useful life of expenses paid by the
yang ditanggung oleh Bank. Bank.
Manajemen berkeyakinan bahwa nilai agunan yang Management believes that the foreclosed collaterals
diambil alih telah mencerminkan nilai realisasi represent its net realizable value.
bersih.
114
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan) 14. OTHER ASSETS (continued)
Perubahan cadangan kerugian penurunan nilai aset The movements in the allowance for impairment
lain-lain adalah sebagai berikut: losses of other assets were as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Saldo awal Beginning balance
Piutang asuransi 57.466 44.876 Insurance receivables
Agunan yang diambil alih 18.269 2.269 Foreclosed collaterals
Tagihan lain dari debitur 16.162 - Other receivables from debtor
Tagihan lain 16.428 16.428 Other receivables
108.325 63.573
Penyisihan Provision
selama tahun berjalan (Catatan 28) during the year (Note 28)
Tagihan lain dari debitur 59.838 16.162 Other receivables from debtor
Agunan yang diambil alih 1.170 16.000 Foreclosed collaterals
Piutang asuransi 45.964 12.590 Insurance receivables
Tagihan lain 4.131 - Other receivables
111.103 44.752
Penerimaan kembali Recoveries from
agunan yang diambil alih (973) - foreclosed collaterals
Penghapusan piutang asuransi (71.909) - Write-off of insurance receivables
Saldo akhir 146.546 108.325 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal 31 Desember impairment losses as of December 31, 2022 and
2022 dan 2021 telah memadai. 2021 is adequate.
15. LIABILITAS SEGERA 15. LIABILITIES DUE IMMEDIATELY
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak berelasi (Catatan 35) Related parties (Note 35)
Kewajiban payment point Payment point online
online banking 1.789 - banking liabilities
Pihak ketiga Third parties
Kewajiban transfer ATM dan BI-FAST 177.944 133.514 ATM transfer and BI-FAST liabilities
Bunga yang masih harus dibayar 67.152 34.151 Accrued interests
Kewajiban payment point Payment point online
online banking 4.464 - banking liabilities
Kewajiban transaksi gerbang
pembayaran 1.556 - Payment gateway transaction liabilities
Biaya yang masih harus dibayar 26 26 Accrued expenses
Jumlah 252.931 167.691 Total
115
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH - BERSIH 16. DEPOSITS FROM CUSTOMERS - NET
a. Berdasarkan jenis a. Based on type
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah: Rupiah:
Giro 1.094.324 684.822 Current accounts
Tabungan 3.034.198 942.670 Savings
Deposito berjangka - bersih 10.306.573 6.496.925 Time deposits - net
Deposito on call 15.403 - Deposits on call
Jumlah simpanan nasabah 14.450.498 8.124.417 Total deposits from customers
b. Berdasarkan hubungan b. Based on relationship
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak berelasi Related parties
Rupiah: Rupiah:
Giro 397.664 156.960 Current accounts
Tabungan 15.491 11.870 Savings
Deposito berjangka 92.096 178.764 Time deposits
Jumlah pihak berelasi 505.251 347.594 Total related parties
Pihak ketiga Third parties
Rupiah: Rupiah:
Giro 696.660 527.862 Current accounts
Tabungan 3.018.707 930.800 Savings
Deposito berjangka - bersih 10.214.477 6.318.161 Time deposits - net
Deposito on call 15.403 - Deposits on call
Jumlah pihak ketiga 13.945.247 7.776.823 Total third parties
Jumlah simpanan nasabah - bersih 14.450.498 8.124.417 Total deposits from customers - net
Rincian simpanan nasabah dari pihak berelasi Details on related party deposits from
dapat dilihat pada Catatan 35. customers could be seen on Note 35.
a. Giro terdiri dari: a. Current accounts consist of:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Pihak berelasi 397.664 156.960 Related parties
Pihak ketiga 696.660 527.862 Third parties
Jumlah giro 1.094.324 684.822 Total current accounts
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Giro 2,48% 1,81% Current accounts
Tingkat suku bunga rata-rata per tahun The annual average interest rates on savings
untuk tabungan dari pihak berelasi adalah with related parties are similar to those for third
sama dengan tingkat bunga yang parties.
ditawarkan kepada pihak ketiga.
116
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH - BERSIH (lanjutan) 16. DEPOSITS FROM CUSTOMERS - NET
(continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
a. Giro terdiri dari: (lanjutan) a. Current accounts consist of: (continued)
Pada tanggal 31 Desember 2022 dan As of December 31, 2022 and 2021, there
2021, tidak terdapat tabungan yang diblokir were no savings held under liens and used
dan dijadikan jaminan kredit. as loan collaterals.
b. Tabungan terdiri dari: b. Savings consist of:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Pihak berelasi 15.491 11.870 Related parties
Pihak ketiga 3.018.707 930.800 Third parties
Jumlah tabungan 3.034.198 942.670 Total savings
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Tabungan 4,79% 4,01% Savings
Tingkat suku bunga rata-rata per tahun The annual average interest rates on
untuk tabungan dari pihak berelasi adalah savings with related parties are similar to
sama dengan tingkat bunga yang those for third parties.
ditawarkan kepada pihak ketiga.
Pada tanggal 31 Desember 2022 dan As of December 31, 2022 and 2021, there
2021, tidak terdapat tabungan yang diblokir were no savings held under liens and used
dan dijadikan jaminan kredit. as loan collaterals.
c. Deposito berjangka - bersih terdiri dari: c. Time deposits - net consist of:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Pihak berelasi 92.097 178.764 Related parties
Pihak ketiga 10.214.476 6.318.161 Third parties
Jumlah deposito
berjangka - bersih 10.306.573 6.496.925 Total time deposits - net
Suku bunga rata-rata per tahun untuk The annual average interest rates for the
tahun yang berakhir pada tanggal year ended December 31, 2022 and 2021
31 Desember 2022 dan 2021: are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Deposito berjangka 7,34% 7,74% Time deposits
117
Page 602
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH - BERSIH (lanjutan) 16. DEPOSITS FROM CUSTOMERS – NET
(continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
c. Deposito berjangka - bersih terdiri dari: c. Time deposits - net consist of: (continued)
(lanjutan)
Rincian deposito berjangka berdasarkan The details of time deposits based on
jangka waktu adalah sebagai berikut: maturities are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
7 hari 1.256.951 310.497 7 days
1 bulan 4.378.600 1.657.656 1 month
3 bulan 3.415.048 2.284.114 3 months
6 bulan 738.357 1.538.023 6 months
12 bulan 517.617 706.630 12 months
Diatas 1 tahun - 5 More than 1 year
Jumlah deposito
berjangka - bersih 10.306.573 6.496.925 Total time deposits - net
Rincian deposito berjangka - bersih The details of time deposit - net based on
berdasarkan sisa umur sampai dengan the remaining age until maturity:
saat jatuh tempo:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kurang dari atau sama
dengan 1 bulan 6.629.410 2.597.498 Less than or up to 1 month
1 - 3 bulan 2.994.574 2.698.042 1 - 3 months
3 - 6 bulan 447.626 829.079 3 - 6 months
6 - 12 bulan 234.963 372.306 6 - 12 months
Jumlah deposito
berjangka - bersih 10.306.573 6.496.925 Total time deposits - net
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
7 hari 6,76% 6,72% 7 days
1 bulan 7,06% 7,49% 1 month
3 bulan 7,71% 7,77% 3 months
6 bulan 7,76% 8,01% 6 months
12 bulan 8,07% 8,33% 12 months
Diatas 1 tahun - 6,00% More than 1 year
Tingkat suku bunga rata-rata per tahun The annual average interest rates on time
untuk deposito berjangka dari pihak deposits from related parties are similar to
berelasi adalah sama dengan tingkat those for third parties.
bunga yang diberlakukan terhadap pihak
ketiga.
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, time
jumlah deposito berjangka yang diblokir deposits held under liens and used
dan dijadikan jaminan kredit, masing- as loan collaterals were Rp92,545 and
masing sebesar Rp92.545 dan Rp118.204. Rp118,204, respectively.
118
Page 603
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH - BERSIH (lanjutan) 16. DEPOSITS FROM CUSTOMERS - NET
(continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
d. Deposito on call terdiri dari: d. Deposits on call consist of:
31 Desember 2022/ 31 Desember 2021/
Deecmber 31, 2022 December 31, 2021
Pihak ketiga Third parties
Rupiah 15.403 - Rupiah
Jumlah deposito on call 15.403 - Total deposits on call
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Deposito on call 3,60% - Deposits on call
Pada tanggal 31 Desember 2022, tidak As of December 31, 2022, there were no
terdapat deposito on call yang diblokir dan deposits on call held under liens and used
dijadikan jaminan kredit. as loans collaterals.
Berdasarkan Undang-Undang No. 24 tanggal 22 Based on Law No. 24 dated September 22, 2004,
September 2004 yang berlaku efektif sejak tanggal effective on September 22, 2005, which was
22 September 2005, sebagaimana diubah dengan amended by the Government Regulation No. 3
Peraturan Pemerintah Pengganti Undang-Undang dated October 13, 2008, the Indonesia Deposit
Republik Indonesia No. 3 tanggal 13 Oktober 2008, Insurance Agency (LPS) was formed to guarantee
Lembaga Penjaminan Simpanan (LPS) dibentuk certain liabilities of commercial banks under the
untuk menjamin liabilitas tertentu bank-bank umum applicable guarantee program, in which the amount
berdasarkan program penjaminan yang berlaku, of guarantee can be amended, if the situation
yang besaran nilai jaminannya dapat berubah, jika complies with certain applicable criteria.
memenuhi kriteria tertentu yang berlaku.
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation No. 66 Year 2008
Indonesia No. 66 Tahun 2008 tanggal dated October 13, 2008 regarding Amount of Deposit
13 Oktober 2008 mengenai Besarnya Nilai Guaranteed by Indonesian Deposit Insurance
Simpanan yang dijamin, jumlah simpanan yang Agency, the amount of deposits covered by LPS for
dijamin LPS adalah simpanan sampai dengan customer deposits is up to Rp2,000 per customer per
Rp2.000 untuk per nasabah per bank dengan bank with interest rate as of December 31, 2022 and
tingkat suku bunga pada 31 Desember 2022 dan 2021 at 3.75% and 3.50%.
2021 masing-masing sebesar 3,75% dan 3,50%.
Pada tanggal 31 Desember 2022 dan 2021, Bank As of December 31, 2022 and 2021, the Bank was a
adalah peserta dari program penjaminan tersebut. participant of that guarantee program.
Jumlah premi yang dibayarkan kepada LPS untuk Total premium payment to LPS for the years ended
tahun yang berakhir pada tanggal December 31, 2022 and 2021 amounted to
31 Desember 2022 dan 2021, masing-masing Rp22,124 and Rp9,424, respectively
sebesar Rp22.124 dan Rp9.424 (Catatan 29). (Note 29).
119
Page 604
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
a. Berdasarkan jenis dan jangka waktu a. Based on type and maturity
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Giro 6.165 2.030 Current accounts
Deposito berjangka Time deposits
1 bulan 106.500 8.000 1 month
3 bulan 10.000 30.000 3 months
6 bulan 120.000 - 6 months
Deposito on call 45.000 - Deposits on call
Jumlah simpanan dari bank lain 287.665 40.030 Total deposits from other banks
b. Berdasarkan hubungan b. Based on relationship
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak berelasi Related parties
Giro - 4 Current accounts
Pihak ketiga Third parties
Giro 6.165 2.026 Current accounts
Deposito berjangka 236.500 38.000 Time deposits
Deposito on call 45.000 - Deposits on call
Jumlah simpanan dari
bank lain 287.665 40.030 Total deposits from other banks
Tingkat suku bunga rata-rata per tahun: The annual average interest rates:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Giro 2,43% 2,50% Current accounts
Deposito berjangka 5,46% 3,41% Time deposits
Deposito on call 6,10% - Deposits on call
Tidak terdapat simpanan dari bank lain yang diblokir There are no deposits from other Banks held under
atau dijadikan jaminan kredit. liens or used as loan collaterals.
18. LIABILITAS SEWA 18. LEASE LIABILITIES
Pada tanggal 31 Desember 2022 dan 2021, saldo As of December 31, 2022 and 2021, the balances of
liabilitas sewa adalah sebagai berikut: lease liabilities are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Liabilitas Sewa Lease Liabilities
Bangunan 50.398 57.070 Buildings
Kendaraan 136 858 Vehicles
Jumlah 50.534 57.928 Total
Jumlah diakui di laba rugi Amounts recognized in profit or loss
Bunga atas liabilitas sewa (Catatan 29) 2.917 2.897 Interest on lease liabilities (Note 29)
Beban penyusutan aset hak guna Depreciation of right of
(Catatan 12) 26.187 25.253 use assets (Note 12)
Jumlah 29.104 28.150 Total
120
Page 605
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. LIABILITAS SEWA (lanjutan) 18. LEASE LIABILITIES (continued)
Analisis jatuh tempo liabilitas sewa adalah sebagai The analysis of the maturities of lease liabilities is as
berikut: follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Kurang dari atau sampai
dengan 1 tahun 18.039 3.914 Less than or up to 1 year
1-6 tahun 32.495 54.014 1-6 years
Jumlah 50.534 57.928 Total
Beban bunga Liabilitas sewa
Penambahan atas liabilitas yang telah
Saldo awal/ liabilitas sewa/ sewa/ dibayarkan/
Beginning Additions of Interest Payment of Saldo akhir/
balance lease liabilities expense lease liabilities Ending balance
31 Desember 2022 57.928 23.587 2.917 (33.898) 50.534 December 31, 2022
31 Desember 2021 5.657 70.206 2.897 (20.832) 57.928 December 31, 2021
19. PERPAJAKAN 19. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pajak penghasilan pasal 28a 2.155 2.155 Income tax article 28a
b. Utang pajak b. Taxes payable
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pajak penghasilan
pasal 4 ayat (2) 15.963 6.356 Income tax article 4 (2)
Pajak penghasilan pasal 23 3.870 2.411 Income tax article 23
Pajak penghasilan pasal 21 1.384 940 Income tax article 21
Pajak Pertambahan Nilai 493 - Value Added Tax
Jumlah 21.710 9.707 Total
c. (Beban)/manfaat pajak penghasilan c. Income tax (expense)/benefit
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
(Beban)/manfaat pajak tangguhan (3.117) 4.131 Deferred tax (expense)/benefit
121
Page 606
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. Pajak penghasilan badan d. Corporate income tax
Rekonsiliasi dari laba akuntansi sebelum pajak The reconciliation of accounting income before
ke laba kena pajak Bank adalah sebagai tax to taxable income of the Bank was as
berikut: follows:
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Rugi sebelum pajak penghasilan (785.942) (990.420) Loss before income tax
Beda temporer Temporary differences
Biaya imbalan kerja karyawan 1.588 6.369 Employee benefits expenses
Penyusutan aset tetap (3.286) (1.661) Depreciation of fixed assets
Penyusutan aset tak berwujud 3.178 - Depreciation of intangible assets
Cadangan bonus karyawan (2.000) 13.577 Accrual for employee bonuses
Penyisihan kerugian penurunan Allowance for
nilai 24.254 74.382 impairment losses
Jumlah beda temporer 23.734 92.667 Total temporary differences
Beda permanen Permanent differences
Biaya tenaga kerja 18.026 15.856 Personnel expenses
General and administrative
Biaya administrasi dan umum 1.437 5.388 expenses
Beban non operasional 665 7.441 Non operating expenses
Penyusutan aset tetap Depreciation of fixed assets
dan aset hak guna (1.721) 3.586 and right of use assets
Biaya pemasaran - 7 Marketing expenses
Jumlah beda permanen 18.407 32.278 Total permanent differences
Taksiran (rugi)/laba kena pajak (743.801) (865.475) Estimated taxable (loss)/income
Rugi fiskal tahun 2018 (130.006) (130.006) Fiscal loss of 2018
Laba fiskal tahun 2019 15.249 15.249 Fiscal income of 2019
Rugi fiskal tahun 2020 19.095 19.095 Fiscal income of 2020
Rugi fiskal tahun 2021 (865.476) - Fiscal loss of 2021
Akumulasi rugi fiskal (1.704.939) (961.137) Accumulated fiscal loss
Beban pajak penghasilan - - Income tax expense
Rugi sebelum pajak (785.942) (990.420) Loss before tax
Corporate income tax expense
Beban pajak dengan tarif based on the
pajak maksimum yang berlaku (172.907) (217.893) prevailing tax rate
Pengaruh pajak atas beda tetap Effect of tax on permanent
pada tarif pajak maksimum yang differences with the prevailing
berlaku 4.050 7.101 tax rate
Aset pajak tangguhan yang tidak
diakui 171.974 206.942 Unrecognized deferred tax assets
Dampak perubahan tarif pajak - (281) Impact of changes in tax rate
Beban/(manfaat) pajak penghasilan 3.117 (4.131) Income tax expense/(benefit)
122
Page 607
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Perhitungan pajak penghasilan untuk tahun The income tax calculation for the year ended
yang berakhir pada tanggal 31 Desember 2022 December 31, 2022 will be basis for preparing
akan menjadi dasar dalam pengisian Surat Annual Income Tax Return (SPT). The income
Pemberitahuan Tahunan (SPT) Badan. tax calculation for the year ended December
Perhitungan pajak penghasilan untuk tahun 31, 2021 is already in line with the submitted
yang berakhir pada tanggal Annual Income Tax Return.
31 Desember 2021 sudah sesuai dengan surat
Pemberitahuan Tahunan (SPT) Pajak
Penghasilan Badan yang dilaporkan.
Berdasarkan Pasal 5 ayat 2 dari Peraturan Based on article 5 paragraph 2 of Government
Pemerintah Pengganti Undang-Undang Regulation in Lieu of the Law of the Republic of
Republik Indonesia No. 1 Tahun 2020 tentang Indonesia No. 1 of 2020 regarding Government
Kebijakan Keuangan Negara Dan Stabilitas Financial Policy and Financial System Stability
Sistem Keuangan Untuk Penanganan Pandemi for Handling the Coronavirus Disease 2019
Coronavirus Disease 2019 (COVID-19) (COVID-19) Pandemic and/or in Terms of
Dan/Atau Dalam Rangka Menghadapi Facing Threats that Endangering the National
Ancaman Yang Membahayakan Perekonomian Economy and/or Financial System Stability as
Nasional Dan/Atau Stabilitas Sistem Keuangan stipulated by Law No. 2 Year 2020 dated May
sebagaimana yang telah ditetapkan melalui 16, 2020, Tax Payers can obtain a reduction on
Undang-Undang No. 2 Tahun 2020 tanggal income tax rate of 3% (three percent) lower
16 Mei 2020, Wajib Pajak dapat memperoleh than the corporate income tax rate in country as
penurunan tarif PPh sebesar 3% (tiga persen) is regulated in article 5 paragraph 1 of
lebih rendah dari tarif PPh Wajib Pajak Badan Government Regulation in Lieu of Law Republic
dalam negeri sebagaimana diatur dalam pasal of Indonesia No. 1 Year 2020, which among
5 ayat 1 dari Peraturan Pemerintah Pengganti others reduced the corporate income tax rate
Undang-Undang Republik Indonesia No. 1 from 25% to 22% for fiscal years 2021, and to
Tahun 2020, dimana tarif pajak penghasilan 20% since fiscal year 2022.
badan dari sebelumnya sebesar 25% menjadi
22% untuk tahun fiskal 2021, serta menjadi
20% sejak tahun fiskal 2022.
Pada tanggal 29 Oktober 2021, berdasarkan On October 29, 2021, based on Law No. 7 Year
Undang-Undang No. 7 Tahun 2021 tentang 2021 Harmonization of Taxation Regulation,
Harmonisasi Peraturan Perpajakan, antara lain among others regulates that income tax rate on
mengatur bahwa tarif pajak yang dikenakan corporate taxpayer and permanent
atas penghasilan kena pajak bagi wajib pajak establishment’s corporate taxable income to
Badan dalam negeri dan bentuk usaha tetap 22% which will be effective for fiscal year 2022
adalah sebesar 22% yang berlaku pada tahun onwards. Due to the enactment of Law No. 7
pajak 2022 dan seterusnya. Atas berlakunya Year 2021 on the Harmonization of Taxation
Undang-Undang No. 7 Tahun 2021 tentang Regulation, Law No. 2 Year 2020 is no longer
Harmonisasi Peraturan Perpajakan, maka applicable.
Undang-Undang No. 2 Tahun 2020 tidak lagi
berlaku.
123
Page 608
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Aset (liabilitas) pajak tangguhan e. Deferred tax assets (liabilities)
Aset (liabilitas) pajak tangguhan dihitung The deferred tax assets (liabilities) calculated at
dengan tarif pajak sebesar 22% pada tanggal tax rate of 22% as of December 31, 2022 and
31 Desember 2022 dan 2021 adalah sebagai 2021 are as follows:
berikut:
(Dibebankan)/ Dikreditkan
dikreditkan ke pendapatan
ke laporan komprehensif
laba rugi/ lainnya/
31 Desember/ (Charged) Credited to other 31 Desember/
December 31, credited to comprehensive December 31,
2021 profit or loss income 2022
Aset (liabilitas) pajak
tangguhan Deferred tax asset (liability)
(Kerugian)/keuntungan yang
belum direalisasi dari
kenaikan/penurunan nilai Unrealized (loss)/gain from
wajar efek-efek - nilai wajar increase/decrease securities -
melalui penghasilan fair value through other
komprehensif lainnya (2.583) - 15.696 13.113 comprehensive income
Penyusutan aset tetap (657) (723) - (1.380) Depreciation of fixed assets
Penyusutan aset tidak berwujud - 699 - 699 Depreciation of intangible assets
Liabilitas imbalan kerja Employee benefit
karyawan 1.401 (106) 840 2.135 liabilities
Bonus 2.987 (2.987) - - Bonuses
Jumlah 1.148 (3.117) 16.536 14.567 Total
Dibebankan
ke pendapatan
Dikreditkan komprehensif
ke laporan lainnya/
laba rugi/ (Charged)
31 Desember/ (Charged) credited to other 31 Desember/
December 31, credited to comprehensive December 31,
2020 profit or loss income 2021
Aset (liabilitas) pajak
tangguhan Deferred tax asset (liability)
(Kerugian)/keuntungan yang
belum direalisasi dari
kenaikan/penurunan nilai Unrealized (loss)/gain from
wajar efek-efek - nilai wajar increase/decrease securities -
melalui penghasilan fair value through other
komprehensif lainnya (2.658) 319 (244) (2.583) comprehensive income
Penyusutan aset tetap (143) (514) - (657) Depreciation of fixed assets
Liabilitas imbalan kerja Employee benefit
karyawan 313 1.191 (103) 1.401 liabilities
Bonus - 2.987 - 2.987 Bonuses
Implementasi PSAK 73 (148) 148 - - Implementation of SFAS 73
Jumlah (2.636) 4.131 (347) 1.148 Total
Manajemen berpendapat bahwa aset pajak Management believes that the deferred tax
tangguhan yang timbul dari perbedaan assets resulted from temporary differences are
temporer kemungkinan besar dapat probable to be realised in the future years.
direalisasikan pada tahun-tahun mendatang.
124
Page 609
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Surat ketetapan pajak f. Tax assessment letter
Tahun Pajak 2018 Fiscal year 2018
Pada tanggal 21 April 2020, Bank menerima On April 21, 2020, the Bank received tax
Surat Ketetapan Pajak Lebih Bayar (SKPLB) assessment letter of overpayment (SKPLB) No.
No. 00054/406/18/054/20 atas Pajak 00054/406/18/054/20 of corporate income tax
Penghasilan Badan untuk tahun fiskal 2018 amounting to Rp1,981 for the fiscal year 2018
sebesar Rp1.981 dimana jumlah tersebut lebih which was lower compared to the Bank’s claim
rendah dari jumlah tagihan pajak Bank sebesar for tax refund of Rp4,136.
Rp4.136.
Bank setuju dengan nilai lebih bayar sebesar The Bank agreed with the overpayment of
Rp1.981 namun mengajukan keberatan untuk Rp1,981 but submitted an objection to receive
menerima sisa klaim sebesar Rp2.155 pada its remaining claim of Rp2,155 on July 17, 2020
tanggal 17 Juli 2020 atas Pajak Penghasilan for corporate income tax year 2018 (Note 19a).
Badan untuk tahun fiskal 2018 (Catatan 19a).
Direktur Jenderal Pajak menolak keberatan The Director General of Tax rejected the
Bank atas ketetapan pajak untuk lebih bayar Bank’s objection on the tax assesment for the
pajak penghasilan badan tahun 2018 dalam overpayment of 2018 corporate income tax
suratnya tertanggal 16 Juli 2021. Pada tanggal through its letter dated July 16, 2021. On
8 Oktober 2021, Bank mengajukan banding October 8, 2021, the Bank submitted an appeal
atas putusan Direktur Jenderal Pajak ke on the decision of the Director General of Tax
Pengadilan Pajak. Sampai dengan tanggal to the Tax Court. As of the completion date of
penyelesaian laporan keuangan ini, belum ada these financial statements, no decision has
keputusan yang dikeluarkan oleh Pengadilan been issued by the Tax Court on the Bank’s
Pajak atas banding Bank. appeal.
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES
Program pensiun Pension plan
Bank memiliki program pensiun iuran pasti yang The Bank has a defined contribution pension plan,
mencakup semua karyawan tetap yang memenuhi covering all of their qualified permanent employees.
persyaratan.
Pendanaan untuk program iuran pasti terdiri dari The defined contribution plan is funded by the Bank
kontribusi Bank dan karyawan masing-masing and the employees contribution at 13% and 4%,
sebesar 13% dan 4% dari gaji bulanan karyawan. respectively, of employees monthly basic salaries.
Program tersebut dikelola oleh Dana Pensiun The program was managed by Financial Institution
Lembaga Keuangan (DPLK) Manulife Indonesia Pension Fund (DPLK) Manulife Indonesia based on
sesuai dengan perjanjian kerjasama tanggal agreement dated March 12, 2003.
12 Maret 2003.
125
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The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan liabilities
Perhitungan liabilitas imbalan kerja karyawan jangka The calculation of the long-term employee benefit
panjang untuk tanggal 31 Desember 2022 dilakukan liabilities for December 31, 2022, was conducted
oleh Kantor Konsultan Aktuaria V. Agus Basuki by Kantor Konsultan Aktuaria V Agus Basuki with
dengan Laporan No.76/LAP/KKA-VAB/III/2023 report No.76/LAP/KKA-VAB/III/2023 dated
tanggal 2 Maret 2023, dan untuk tanggal March 2, 2023, and for December 31, 2021,
31 Desember 2021 dilakukan oleh Kantor Konsultan conducted by the Kantor Konsultan Aktuaria Steven
Aktuaria Steven dan Mourits dengan laporan and Mourits with report No. 0743/ST-GG-PSAK24-
No. 0743/ST-GG-PSAK24-NBC/I/2022 tanggal NBC/I/2022 dated January 19, 2022.
19 Januari 2022.
Liabilitas imbalan kerja yang diakui di laporan posisi Employee benefit liabilities recognized in the
keuangan adalah sebagai berikut: statements of financial position are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Nilai kini kewajiban 9.707 6.370 Present value of defined benefit obligation
Rekonsiliasi perubahan saldo liabilitas imbalan kerja Reconciliations of changes in the liability for post-
karyawan untuk 31 Desember 2022 dan 2021 employment benefit for December 31, 2022 and
adalah sebagai berikut: 2021 were as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Saldo awal 6.370 1.252 Beginning balance
Beban jasa kini 2.701 5.792 Current service cost
Biaya jasa lalu atas perubahan Past service cost due to plan
imbalan - 5.457 amendment
Beban bunga 373 294 Interest expense
Kelebihan pembayaran Excess benefit
imbalan oleh Bank 7.199 - payment from the Bank
Dampak atas perubahan Impact of changes in the
metode atribusi imbalan (1.668) - benefit attribution method
Pembayaran imbalan oleh Bank (9.086) (5.960) Benefit payment from the Bank
Pengukuran kembali: Remeasurements:
Laba/(rugi) dari perubahan Gain/(loss) from changes in
asumsi keuangan 115 (106) financial assumptions
Laba/(rugi) dari penyesuaian Gain/(loss) from experience
pengalaman 3.703 (359) adjustments
Saldo akhir 9.707 6.370 Ending balance
126
Page 611
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan (lanjutan) liabilities (continued)
Perhitungan biaya program pensiun imbalan pasti The calculations of defined contribution pension
yang diakui di dalam laporan laba rugi adalah plan expenses recognized in the statements of profit
sebagai berikut: or loss are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Beban jasa kini 2.701 5.792 Current service cost
Biaya jasa lalu - perubahan program - 5.457 Past service cost - plan amendment
Beban bunga 373 294 Interest expense
Lebih bayar imbalan 7.199 - Excess benefit paid
Dampak atas perubahan Impact of changes in the
metode atribusi imbalan (1.668) - benefit attribution method
Biaya imbalan kerja karyawan Employee benefit expense
yang diakui dilaporan recognized in statement
laba rugi (Catatan 31) 8.605 11.543 of profit or loss (Note 31)
Perhitungan biaya program pensiun imbalan pasti The calculations of defined contribution pension plan
yang diakui di dalam penghasilan komprehensif lain expenses recognized in other comprehensive
adalah sebagai berikut: income are as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pengukuran kembali: Remeasurements:
Rugi/(laba) dari perubahan Loss/(gain) from changes in financial
asumsi keuangan 115 (106) assumptions
Rugi/(laba) dari penyesuaian Loss/(gain) from experience
pengalaman 3.703 (359) adjustments
Pengukuran kembali aktuaria
yang diakui di penghasilan Remeasurement recognized in other
komprehensif lain 3.818 (465) comprehensive income
Asumsi yang digunakan dalam perhitungan The assumptions used in the actuarial calculation as
aktuarial per 31 Desember 2022 dan 2021 adalah of December 31, 2022 and 2021 are as follows:
sebagai berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Metode perhitungan Projected-Unit Credit Projected-Unit Credit Method of calculation
Tingkat kenaikan gaji 6% per tahun/ 6% per tahun/ Salary increment rate
per annum per annum
Tingkat diskonto 7,17% per tahun/ 7,40% per tahun/ Discount rate
per annum per annum
Tingkat mortalitas TMI 4 (2019) TMI 4 (2019) Mortality rate
Tingkat kecacatan 10% dari tingkat 10% dari tingkat Disability rate
mortalita/mortality mortalita/mortality
rate rate
Tingkat pengunduran diri 5% per tahun s/d usia 5% per tahun s/d usia Resignation rate
25 tahun kemudian 25 tahun kemudian
menurun 1% usia 45 menurun 1% usia 45
tahun/ tahun/
5% p.a. until age 25 5% p.a. until age 25
then decrease linearly then decrease linearly
to 1% at age 45 to 1% at age 45
Proporsi pengambilan pensiun normal 100% 100% Proportion of normal retirement
Durasi kewajiban 10,35 14,49 Liability duration
Usia pensiun normal 56 tahun/ 56 tahun/ Normal retirement age
age 56 years age 56 years
127
Page 612
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Analisis sensitivitas Sensitivity analysis
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
diskonto yang diasumsikan akan memiliki dampak discount rate would have the following effects
sebagai berikut (tidak diaudit): (unaudited):
31 Desember 2022/
December 31, 2022
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja (8.815) 10.713 of employee benefit liabilities
31 Desember 2021/
December 31, 2021
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja (5.893) 6.920 of employee benefit liabilities
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
kenaikan upah yang diasumsikan akan memiliki salary increase rate would have the following effects
dampak sebagai berikut (tidak diaudit): (unaudited):
31 Desember 2022/
December 31, 2022
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja 11.391 (8.217) of employee benefit liabilities
31 Desember 2021/
December 31, 2021
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja 7.552 (5.355) of employee benefit liabilities
Jatuh tempo liabilitas manfaat pasti pada tanggal The maturity of defined benefit plan obligation as of
31 Desember 2022 dan 2021 adalah sebagai berikut December 31, 2022 and 2021 is as follows
(tidak diaudit): (unaudited):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Dalam waktu 12 bulan berikutnya Within the next 12 months
(periode laporan tahun berikutnya) 623 629 (the next annual reporting period)
Antara 2 dan 5 tahun 2.931 3.187 Between 2 and 5 years
Antara 5 dan 10 tahun 1.647 10.172 Between 5 and 10 years
Di atas 10 tahun 5.128 72.664 More than 10 years
Jumlah 10.329 86.652 Total
128
Page 613
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pihak berelasi (Catatan 35) Related parties (Note 35)
Biaya asuransi kredit yang Accrued loan insurance
masih harus dibayar 92.132 - expenses
Biaya layanan dan komisi
kredit yang masih Accrued loan service
harus dibayar 90.053 - fees and commissions
Pihak ketiga Third parties
Cadangan biaya umum 89.565 16.088 General accrued expenses
Bonus 11.576 13.577 Bonus
Titipan nasabah 1.710 6.810 Deposits from customers
Beban yang masih harus dibayar 1.028 3.444 Accrued expenses
Pendapatan diterima dimuka 2.524 484 Advances payable
Lainnya 2.690 1.436 Others
Jumlah 291.278 41.839 Total
Cadangan biaya umum terdiri dari berbagai jenis General accrued expenses consist of various type of
biaya tenaga kerja, imbalan kerja lainnya, biaya personnel, other employee liability, accrued loan
premi asuransi kredit yang masih harus dibayar, insurance premium expenses, and general and
serta biaya umum dan administrasi. administrative expenses.
Lainnya terdiri dari kewajiban yang harus Others consist of refund liabilities to third parties.
dikembalikan kepada pihak ketiga.
22. MODAL SAHAM 22. SHARE CAPITAL
Susunan pemegang saham Bank pada tanggal The Bank’s shareholders as of December 31, 2022
31 Desember 2022 dan 2021 adalah sebagai and 2021 are as follows:
berikut:
31 Desember 2022/December 31, 2022
Saham (lembar) Modal ditempatkan
(nilai penuh)/ dan disetor penuh/
Number of shares Issued and fully paid
Pemegang saham/Shareholders (full amount) capital (Rp) %
PT Akulaku Silvrr Indonesia 2.417.425.754 241.743 25,66%
PT Gozco Capital 840.273.582 84.027 8,92%
Rockcore Financial Technology Co. Ltd 576.757.860 57.676 6,12%
Yellow Brick Enterprise Ltd 487.218.961 48.722 5,17%
Masyarakat/Public 5.100.005.679 510.000 54,13%
Jumlah/Total 9.421.681.836 942.168 100,00%
31 Desember 2021/December 31, 2021
Saham (lembar) Modal ditempatkan
(nilai penuh)/ dan disetor penuh/
Number of shares Issued and fully paid
Pemegang saham/Shareholders (full amount) capital (Rp) %
PT Akulaku Silvrr Indonesia 2.353.594.754 235.360 24,98%
PT Gozco Capital 1.395.465.770 139.547 14,81%
Rockcore Financial Technology Co. Ltd 576.757.860 57.676 6,12%
Yellow Brick Enterprise Ltd 487.218.961 48.722 5,17%
Masyarakat/Public 4.608.644.491 460.863 48,92%
Jumlah/Total 9.421.681.836 942.168 100,00%
129
Page 614
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. MODAL SAHAM (lanjutan) 22. SHARE CAPITAL (continued)
Jumlah saham Bank yang tidak tercatat di Bursa The number of the Bank’s shares that were not listed
Efek pada tanggal 31 Desember 2022 dan 2021 in the Stock Exchange as of December 31, 2022 and
sebanyak 94.216.818 saham, dimiliki oleh 2021 was 94,216,818 shares, respectively, owned
PT Gozco Capital. by PT Gozco Capital.
Pada tanggal 20 Desember 2021, terdapat On December 20, 2021, there was an increase in
perubahan Modal Dasar dari Rp1.500.000 menjadi share capital from Rp1,500,000 to become
Rp3.000.000 dan Modal Disetor naik menjadi Rp3,000,000 and paid up capital increased to
Rp942.168 sesuai keputusan RUPS No. 19 tanggal become Rp942,168 in accordance with the
20 September 2021 dibuat dihadapan Agung statement of the GMS resolution No. 19 dated
Iriantoro, S.H., M.H., Notaris di Jakarta, yang telah Sepember 20, 2021 made before Agung Iriantoro,
disahkan Kementerian Hukum dan Hak Asasi SH, MH, Notary in Jakarta, which was legalized by
Manusia berdasarkan surat No. AHU- Ministry of Law and Human Rights based on letter
0074087.AH.01.02 tahun 2021 tanggal No. AHU-0074087.AH.01.02 of 2021 dated
21 Desember 2021 tentang persetujuan perubahan December 21, 2021 regarding approval of
anggaran dasar. amendments to Articles of Association.
Kenaikan Modal Disetor ini adalah berdasarkan Increase in the share capital based on the
pelaksanaan PUT V Bank sebanyak 1.927.162.194 implementation of LPO V amounting to
lembar saham baru dengan harga nominal Rp100 1,927,162,194 new shares has a nominal value of
(nilai penuh) per lembar saham dan harga Rp100 (full amount) per share and exercise price of
pelaksanaan sebesar Rp1.300 (nilai penuh) per Rp1,300 (full amount) per new share.
lembar saham baru.
Rapat Umum Pemegang Saham (RUPS) pada The Annual General Meeting of Shareholders
tanggal 21 Juli 2022 menyetujui bahwa tidak (AGMS) on July 21, 2022 approved that there will be
terdapat pembagian dividen untuk tahun yang no dividend distribution for the year ended December
berakhir pada tanggal 31 Desember 2021. 31, 2021.
Rapat Umum Pemegang Saham (RUPS) pada The Annual General Meeting of Shareholders
tanggal 31 Maret 2021 menyetujui pembagian (AGMS) on March 31, 2021 approved the dividend
dividen sebesar Rp1.532 dari laba bersih tahun distribution of Rp1,532 from 2020 net profit. The
2020. Dividen ini telah dibayarkan pada tanggal dividend has been paid-out on May 3, 2021 and
3 Mei 2021 dan dibukukan sebagai pengurang saldo recorded as deduction to retained earnings.
laba.
130
Page 615
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. TAMBAHAN MODAL DISETOR 23. ADDITIONAL PAID-IN CAPITAL
Pada tanggal 31 Desember 2022 dan 2021, akun ini As of December 31, 2022 and 2021, this account
merupakan agio saham yang timbul sehubungan represents premium on share capital derived from
dengan Penawaran Umum Perdana Saham dan Initial Public Offering of shares and Limited public
Penawaran Umum Terbatas kepada masyarakat offering to public less the related share issuance cost
dikurangi biaya emisi saham sebagai berikut: as follows:
Tambahan modal disetor dari penawaran Additional paid in capital from Initial
Umum Perdana Saham pada tahun 2015 1.880 Public offfering in 2015
Total setelah dikurangi biaya Balance, net of share issuance cost as of
31 Desember 2015 December 31, 2015
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas I 36.635 public offering I
Waran yang telah dilaksanakan 6.151 Exercised warrants
Total neto waran yang telah dilaksanakan Balance, net of exercised warrants as of
31 Desember 2016 44.666 December 31, 2016
Waran yang telah dilaksanakan 2.722 Exercised warrants
Pengurangan tambahan modal disetor dari Reduction of additional paid-in capital due to
kapitalisasi ke modal disetor (42.136) capitalization to paid in capital
Total setelah dikurangi biaya, waran yang Balance, net of exercised warrants and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2017 5.252 December 31, 2017
Waran yang telah dilaksanakan 17.270 Exercised warrants
Total setelah waran yang telah Balance after exercised warrants and
dilaksanakan dan kapitalisasi ke modal capitalization to paid in capital as of
disetor 31 Desember 2018 22.522 December 31, 2018
Tambahan modal disetor dari penambahan
modal tanpa hak memesan efek terlebih Additional paid in capital increase without
dahulu pada tahun 2019 (PMTHMETD) 111.763 pre-emptive right (PMTHMETD)
Tambahan modal disetor dari Additional paid in capital from limited
penawaran umum terbatas II 117.630 public offering II
Total setelah dikurangi biaya emisi yang Balance, net of exercised share issuance
telah dilaksanakan dan kapitalisasi ke cost and capitalization to paid in
modal disetor 31 Desember 2019 251.915 capital as of December 31, 2019
Tambahan modal disetor dari penawaran Additional paid in capital from
umum terbatas III 98.587 limited public offering III
Total setelah dikurangi biaya emisi yang Balance, net of exercised share issuance
telah dilaksanakan dan kapitalisasi ke cost and capitalization to paid in
modal disetor 31 Desember 2020 350.502 capital as of December 31, 2020
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas IV 166.545 public offering IV
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas V 2.310.178 public offering V
Total setelah dikurangi biaya emisi yang Balance net of exercised share issuance cost and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2021 2.827.225 December 31, 2021
Biaya emisi PUT IV yang telah dilaksanakan Share issuance cost from exercised PUT IV and
dan dikapitalisasi ke modal disetor (1.781) capitalized to paid in capital
Total setelah dikurangi biaya emisi yang Balance net of exercised share issuance cost and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2022 2.825.444 December 31, 2022
131
Page 616
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. DANA SETORAN MODAL 24. CAPITAL DEPOSIT FUND
Pada tanggal 10 November 2022, Bank telah As of November 10, 2022, the Bank has obtained a
memperoleh pemberitahuan efektifnya pernyataan notification on the effectiveness of registration from
pendaftaran dari OJK berdasarkan Surat Keputusan FSA based on Decree No. S-235/D.04/2022 in the
No. S-235/D.04/2022 sehubungan dengan context of Capital Increase with Pre-emptive Rights
Penambahan Modal dengan Hak Memesan Efek VI (“PMHMETD VI”).
Terlebih Dahulu VI (“PMHMETD VI”).
Pada tanggal 7 Desember 2022, Bank telah On December 7, 2022, the Bank has completed a
menyelesaikan Penawaran Umum Terbatas untuk Limited Public Offering for Capital Increase with Pre-
Penambahan Modal dengan Hak Memesan Efek emptive Rights VI (“PMHMETD VI”) by issuing
Terlebih Dahulu VI (“PMHMETD VI”) dengan 2,617,133,843 shares with a nominal value of Rp
menerbitkan 2.617.133.843 lembar saham dengan 100 (full amount) and the implementation price of
nilai nominal Rp100 (nilai penuh) dan harga Rp650 (full amount) or equivalent to
pelaksanaan sebesar Rp650 (nilai penuh) atau Rp1,701,136,997,950 (full amount). The additional
setara Rp1.701.136.997.950 (nilai penuh). shares have been listed and declared effective by the
Tambahan saham tersebut telah tercatat dan Indonesia Stock Exchange.
dinyatakan efektif oleh Bursa Efek Indonesia.
Sampai dengan tanggal 31 Desember 2022, Bank Up to December 31, 2022, the Bank is still in the
masih dalam proses persetujuan perubahan process of changes in the shareholders’ composition
komposisi kepemilikan saham dalam rangka resulting from PMHMETD VI, therefore the additional
PMHMETD VI, sehingga tambahan modal setelah capital after the PMHMETD VI mentioned above is
PMHMETD VI tersebut diatas masih dicatat sebagai still recorded as Capital Deposit Fund.
Dana Setoran Modal.
Susunan Pemegang Saham Bank setelah The composition of the Bank’s Shareholders after
memperhitungkan PUT VI di atas pada tanggal above PUT VI as of December 31, 2022 based on
31 Desember 2022 sesuai dengan catatan Biro the Securities Administration Bureau’s register, PT
Administrasi Efek, PT Ficomindo Buana Registrar Ficomindo Buana Registrar is as follows:
adalah sebagai berikut:
31 Desember 2022/December 31, 2022
Saham (lembar) Modal ditempatkan
(nilai penuh)/ dan disetor penuh/
Number of shares Issued and fully paid
Pemegang saham/Shareholders (full amount) capital (Rp) %
PT Akulaku Silvrr Indonesia 3.088.932.907 308.893 25,66%
PT Gozco Capital 1.267.975.705 126.798 10,53%
Rockcore Financial Technology Co. Ltd 736.968.376 73.697 6,12%
Masyarakat/Public 6.944.938.691 694.494 57,69%
Jumlah/Total 12.038.815.679 1.203.882 100,00%
25. CADANGAN UMUM DAN WAJIB 25. GENERAL AND LEGAL RESERVES
Cadangan umum dan wajib dibentuk dalam rangka The general and legal reserves are established in
memenuhi ketentuan Undang-undang Perseroan accordance with Limited Liability Company Law No.
Terbatas No. 40/2007 pasal 70, yang 40/2007 article 70, which requires Indonesian
mengharuskan perusahaan Indonesia untuk companies to set up a general and legal reserve
membuat penyisihan cadangan umum dan wajib amounting to at least 20% of the issued and paid-up
sebesar sekurang-kurangnya 20% dari jumlah share capital. This particular law does not regulate
modal yang ditempatkan dan disetor penuh. the period of time in relation to the provision of such
Undang-undang tersebut tidak mengatur jangka reserves.
waktu untuk pembentukan penyisihan tersebut.
Pada tanggal 31 Desember 2022 dan 2021, Bank As of December 31, 2022 and 2021, the Bank has
telah membentuk cadangan umum dan wajib set aside general and legal reserves amounting to
masing-masing sebesar Rp21.087. Rp21,087.
132
Page 617
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PENDAPATAN BUNGA 26. INTEREST INCOME
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Kredit yang diberikan 1.739.353 574.007 Loans
Loans provision
Pendapatan provisi dan komisi kredit 167.475 20.486 and commissions income
Interest income from
Pendapatan bunga berasal dari marketable securities and
efek-efek dan efek-efek yang dibeli securities purchased
dengan janji dijual kembali: under agreements to resell:
- Bank Indonesia 223.263 60.292 Bank Indonesia -
- Bank lain 5.223 1.684 Other banks -
- Non bank 19.433 7.241 Non bank -
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain: and other banks:
Current account with -
- Giro pada Bank Indonesia 6.028 1.450 Bank Indonesia
Current accounts with -
- Giro pada bank lain 986 441 other banks
- Interbank call money 48 50 Interbank call money -
Jumlah 2.161.809 665.651 Total
Termasuk sebagai pengurang pendapatan bunga Included as a deduction to interest income from
dari kredit yang diberikan untuk tahun-tahun yang loans for the years ended December 31, 2022 and
berakhir 31 Desember 2022 dan 2021 adalah biaya 2021 are service fees and commissions on Direct
layanan dan komisi atas fasilitas kredit Pinjaman Loan facilities paid to related parties, which are
Langsung yang dibayarkan kepada pihak berelasi, transaction costs amounting to Rp291,759 and RpNil
yang merupakan biaya transaksi sebesar (Note 35).
Rp291.759 dan RpNihil (Catatan 35).
27. BEBAN BUNGA 27. INTEREST EXPENSE
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Deposito berjangka 570.563 329.139 Time deposits
Tabungan 122.877 16.611 Savings
Jasa giro 7.171 2.858 Demand deposits
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 6.008 - repurchase agreements
Deposit on call 4.862 1.128 Deposit on call
Call money 1.030 34 Call money
Lainnya 641 791 Others
Jumlah 713.152 350.561 Total
Termasuk dalam beban bunga pada tanggal 31 Included in the nterest expense as of December 31,
Desember 2022 dan 2021 adalah beban bunga 2022 and 2021 are interest expense paid to related
kepada pihak berelasi, masing-masing sebesar parties amounting to Rp20,601 and Rp8,798.
Rp20.601 dan 8.798.
133
Page 618
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. KERUGIAN PENURUNAN NILAI ASET 28. IMPAIRMENT LOSSES ON FINANCIAL AND
KEUANGAN DAN NON KEUANGAN NON FINANCIAL ASSETS
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Pembentukan/(pemulihan) kerugian Allowance/(reversal) of impairment
penurunan nilai atas: losses on:
Aset keuangan Financial assets
Kredit yang diberikan (Catatan 11) 963.250 148.645 Loans (Note 11)
Tagihan lain dari debitur (Catatan 14) 59.838 16.162 Other receivables from debtor (Note 14)
Piutang asuransi (Catatan 14) 45.964 12.590 Insurance receivables (Note 14)
Rekening administratif (Catatan 34) 144 (58) Administrative account (Note 34)
Efek-efek (Catatan 9) (1.573) 1.573 Marketable securities (Note 9)
1.067.623 178.912
Aset non keuangan Non financial assets
Tagihan lain (Catatan 14) 4.131 - Other receivables (Note 14)
Agunan yang diambil alih (Catatan 14) 1.170 16.000 Foreclosed collaterals (Note 14)
5.301 16.000
Jumlah 1.072.924 194.912 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Transfer 488.176 184.494 Transfer
Pemeliharaan teknologi informasi 102.817 30.061 Information technology maintenance
Telekomunikasi 101.283 91.552 Telecommunication
Jasa pihak ketiga 69.403 49.292 Third party service
Penyusutan aset tetap dan Depreciation of fixed assets and
aset hak guna (Catatan 12) 40.523 34.770 right of use assets (Note 12)
Konsultan 27.353 9.746 Consultant fee
Premi lembaga penjaminan simpanan Premium to deposit
(Catatan 16b) 22.124 9.424 insurance agency (Note 16b)
Verifikasi identitas pelanggan 13.622 72.772 Customer identity verification
Sewa 13.196 5.484 Rent
Layanan transaksi ATM 13.044 5.897 ATM transaction service
Amortisasi aset tak berwujud (Catatan 13) 12.064 1.508 Amortization of intangible assets (Note 13)
Iuran tahunan OJK perbankan 7.764 2.574 OJK Banking annual fee
Aktivitas lending 4.945 2.850 Lending activity
Amortisasi renovasi gedung 4.478 4.893 Amortization of building renovation
Beban bunga aset hak guna Interest expense
(Catatan 18) 2.917 2.897 right of use assets (Note 18)
Listrik dan air 2.636 2.881 Electricity and water
Transportasi 2.171 1.961 Transportation
Jasa kustodian 2.170 2.739 Custodian service
Rupa-rupa biaya kantor 1.752 1.871 Miscellaneous office expense
Pemeliharaan dan perbaikan 1.632 1.502 Repair and maintenance
Cetakan dan alat tulis kantor 1.130 1.653 Printing and stationery
Lainnya 8.128 5.283 Others
Jumlah 943.328 526.104 Total
Beban umum dan administrasi lainnya terdiri dari Other general and administrative expenses consist
biaya pengembangan dan biaya keanggotaan. of development costs and membership fees.
134
Page 619
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. BEBAN PEMASARAN 30. MARKETING EXPENSES
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Sponsor dan promosi 202.430 527.908 Sponsorship and promotion
Iklan 80.184 8.059 Advertising
Aktivitas pemasaran kredit 1.572 6 Lending marketing activities
Lainnya 22 - Others
Jumlah 284.208 535.973 Total
31. BEBAN TENAGA KERJA 31. PERSONNEL EXPENSES
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Pihak Berelasi (Catatan 35) Related Parties (Note 35)
Kompensasi manajemen kunci Compensation of key management
(Catatan 35) 32.217 24.142 personnel (Note 35)
Pihak Ketiga Third Parties
Biaya gaji dan upah 98.227 58.460 Salaries and wages
Tunjangan premium 25.394 28.531 Premium allowance
Tunjangan hari raya 15.714 5.761 Yearly allowance
Tunjangan dana pensiun 15.013 7.359 Pension allowance
Insentif/reward 13.814 15.797 Incentives/rewards
Tunjangan kesehatan 10.035 8.083 Medical allowances
Imbalan kerja karyawan Provision for employee benefit
(Catatan 20) 8.605 11.543 liabilities (Note 20)
Pendidikan dan pelatihan 7.248 3.083 Training and education expense
Jamsostek 6.675 3.519 Social security
Imbalan kerja lainnya 2.070 786 Other employee liabilitiess
Biaya lembur 1.787 1.454 Overtime costs
Perjalanan dinas 1.767 833 Business trip
Transportasi dan uang makan 1.528 1.588 Transportation and meal
Lainnya 2.402 1.350 Others
Jumlah 242.496 172.289 Total
Beban tenaga kerja lainnya terdiri dari beban Other personnel expenses consist of employee
aktivitas karyawan dan beban rekrutmen pegawai. activities expense and employee recruitment
expenses.
32. PENDAPATAN NON-OPERASIONAL 32. NON-OPERATING INCOME
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Keuntungan penjualan aset tetap Gain on sale of fixed assets
(Catatan 12) 203 162 (Note 12)
Lainnya 233 191 Others
Jumlah 436 353 Total
135
Page 620
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. BEBAN NON-OPERASIONAL 33. NON-OPERATING EXPENSES
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Rugi penjualan aset tetap Loss on sale of fixed assets
(Catatan 12) 479 40 (Note 12)
Rugi revaluasi aset tetap Loss on revaluation of fixed
(Catatan 12) - 1.300 assets (Note 12)
Lainnya 897 4.147 Others
Jumlah 1.376 5.487 Total
34. KOMITMEN DAN KONTINJENSI 34. COMMITMENTS AND CONTINGENCIES
Komitmen dan kontinjensi berdasarkan hubungan, Commitments and contigencies according to the
kolektibilitas dan staging terdiri dari: relationship, collectibility and staging consist of the
following:
a. Berdasarkan hubungan: a. By relationship:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Rupiah Rupiah
Pihak Ketiga Third Parties
Liabilitas komitmen Commitment lilabilities
Fasilitas kredit kepada debitur
yang belum digunakan 11.543 13.706 Unused loan facilities to debtors
Tagihan kontinjensi Contingent receivables
Piutang bunga atas Interest receivables on non
kredit bermasalah 47.245 29.915 performing loans
Liabilitas kontinjensi Contingent liabilities
Garansi yang diterbitkan Guarantees issued in the
dalam bentuk: form of:
Performance bonds - 2.842 Performance bonds
b. Berdasarkan kolektibilitas Bank Indonesia b. By Bank Indonesia collectibility and
dan penyisihan penilaian kualitas aset allowance of asset quality
Berikut ini merupakan informasi atas fasilitas Below is the information of unused loan
kredit kepada debitur yang belum digunakan facilities to debtors based on Bank Indonesia’s
berdasarkan kolektibilitas Bank Indonesia dan collectibility and allowance of asset quality per
penyisihan penilaian kualitas aset sesuai POJK as of December 31, 2022 and 2021,
ketentuan POJK masing-masing pada tanggal respectively.
31 Desember 2022 dan 2021.
136
Page 621
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan) 34. COMMITMENTS AND CONTINGENCIES
(continued)
Komitmen dan kontinjensi berdasarkan hubungan, Commitments and contigencies according to the
kolektibilitas dan staging terdiri dari: (lanjutan) relationship, collectibility and staging consist of the
following: (continued)
b. Berdasarkan kolektibilitas Bank Indonesia b. By Bank Indonesia collectibility and
dan penyisihan penilaian kualitas aset allowance of asset quality (continued)
(lanjutan)
31 Desember 2022/December 31, 2022
Penyisihan penilaian
kualitas aset sesuai
Cadangan kerugian ketentuan POJK/
penurunan nilai/ Assets quality
Pokok/ Allowances for allowances
Principal impairment losses based on POJK
Fasilitas kredit kepada
debitur yang belum
digunakan: Unused loan facilities to debtors:
Lancar 11.543 (186) (115) Current
Dalam perhatian khusus - - - Special mention
Kurang lancar - - - Substandard
Diragukan - - - Doubtful
Macet - - - Loss
Jumlah 11.543 (186) (115) Total
31 Desember 2021/December 31, 2021
Penyisihan penilaian
kualitas aset sesuai
Cadangan kerugian ketentuan POJK/
penurunan nilai/ Assets quality
Pokok/ Allowances for allowances
Principal impairment losses based on POJK
Fasilitas kredit kepada
debitur yang belum
digunakan: Unused loan facilities to debtors:
Lancar 13.406 (12) (134) Current
Dalam perhatian khusus - - - Special mention
Kurang lancar - - - Substandard
Diragukan - - - Doubtful
Macet 300 - (300) Loss
Jumlah 13.706 (12) (434) Total
Seluruh saldo atas garansi yang diterbitkan All balances of bank guarantees issued in the
dalam bentuk performance bonds form of performance bonds are classified under
diklasifikasikan dalam kolektibilitas lancar pada current collectibility as of December 31, 2021.
tanggal 31 Desember 2021.
c. Berdasarkan staging: c. By staging:
Berikut ini merupakan pergerakan saldo Below is the movement of the outstanding
berdasarkan stage atas fasilitas kredit kepada balance of unused loan facilities to debtors and
debitur yang belum digunakan dan garansi guarantees issued in the form of performance
yang diterbitkan dalam bentuk performance bonds as of December 31, 2022 and 2021,
bonds masing-masing pada tanggal respectively.
31 Desember 2022 dan 2021.
137
Page 622
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan) 34. COMMITMENTS AND CONTINGENCIES
(continued)
Komitmen dan kontinjensi berdasarkan hubungan, Commitments and contigencies according to the
kolektibilitas dan staging terdiri dari: (lanjutan) relationship, collectibility and staging consist of the
following: (continued)
c. Berdasarkan staging: (lanjutan) c. By staging: (continued)
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 13.406 - 300 13.706 Unused loan facilities to debtors
Performance bonds 2.842 - - 2.842 Performance bonds
16.248 - 300 16.548
Pengukuran kembali Remeasurements
Fasilitas kredit kepada debitur
yang belum digunakan (4.653) 2.790 (300) (2.163) Unused loan facilities to debtors
Performance bonds - - - - Performance bonds
(4.653) 2.790 (300) (2.163)
Penghentian pengakuan Derecognition
Fasilitas kredit kepada debitur
yang belum digunakan - - - - Unused loan facilities to debtors
Performance bonds (2.842) - - (2.842) Performance bonds
(2.842) - - (2.842)
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 8.753 2.790 - 11.543 Unused loan facilities to debtors
Performance bonds - - - - Performance bonds
8.753 2.790 - 11.543
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 6.992 - 1.542 8.534 Unused loan facilities to debtors
Performance bonds 1.509 - - 1.509 Performance bonds
8.501 - 1.542 10.043
Pengukuran kembali Remeasurements
Fasilitas kredit kepada debitur
yang belum digunakan 9.675 - - 9.675 Unused loan facilities to debtors
Performance bonds 1.333 - - 1.333 Performance bonds
11.008 - - 11.008
Penghentian pengakuan Derecognition
Fasilitas kredit kepada debitur
yang belum digunakan (3.412) - (1.242) (4.654) Unused loan facilities to debtors
Performance bonds - - - - Performance bonds
(3.412) - (1.242) (4.654)
Instrumen keuangan yang New issued financial
baru diterbitkan instruments
Fasilitas kredit kepada debitur
yang belum digunakan 151 - - 151 Unused loan facilities to debtors
Performance bonds - - - - Performance bonds
151 - - 151
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 13.406 - 300 13.706 Unused loan facilities to debtors
Performance bonds 2.842 - - 2.842 Performance bonds
16.248 - 300 16.548
138
Page 623
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan) 34. COMMITMENTS AND CONTINGENCIES
(continued)
Komitmen dan kontinjensi berdasarkan hubungan, Commitments and contigencies according to the
kolektibilitas dan staging terdiri dari: (lanjutan) relationship, collectibility and staging consist of the
following: (continued)
c. Berdasarkan staging (lanjutan): c. By staging (continued):
Berikut ini merupakan pergerakan cadangan Below is the movement allowance of
kerugian penurunan nilai berdasarkan stage impairment losses of unused loan facilities to
atas fasilitas kredit kepada debitur yang belum debtors and guarantees issued in the form of
digunakan dan garansi yang diterbitkan dalam performance bonds as of December 31, 2022
bentuk performance bonds masing-masing and 2021, respectively.
pada tanggal 31 Desember 2022 dan 2021.
31 Desember 2022/December 31, 2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 12 - - 12 Unused loan facilities to debtors
Performance bonds 30 - - 30 Performance bonds
42 - - 42
Penyisihan/(pemulihan) Addition/(reversal)
selama tahun during the year
berjalan (Catatan 28) (Note 28)
Fasilitas kredit kepada debitur
yang belum digunakan 44 130 - 174 Unused loan facilities to debtors
Performance bonds (30) - - (30) Performance bonds
14 130 - 144
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 56 130 - 186 Unused loan facilities to debtors
Performance bonds - - - - Performance bonds
56 130 - 186
31 Desember 2021/December 31, 2021
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 17 - 66 83 Unused loan facilities to debtors
Performance bonds 17 - - 17 Performance bonds
34 - 66 100
Penyisihan/(pemulihan) Addition/(reversal)
selama tahun during the year
berjalan (Catatan 28) (Note 28)
Fasilitas kredit kepada debitur
yang belum digunakan (5) - (66) (71) Unused loan facilities to debtors
Performance bonds 13 - - 13 Performance bonds
8 - (66) (58)
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 12 - - 12 Unused loan facilities to debtors
Performance bonds 30 - - 30 Performance bonds
42 - - 42
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai atas impairment losses for commitments and
komitmen dan kontinjensi telah memadai. contingencies was adequate.
139
Page 624
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 35. RELATED PARTIES TRANSACTIONS
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank entered
transaksi dengan pihak berelasi karena hubungan into transactions with related parties for ownership
kepemilikan dan/atau kepengurusan. Semua and/or management. All transactions with related
transaksi dengan pihak-pihak berelasi telah parties have been conducted with the policies and
dilakukan dengan kebijakan dan syarat yang telah requirements that have been agreed, by both parties.
disepakati bersama.
Sifat hubungan/Nature of
No. Pihak-pihak berelasi/Related parties relationship Transaksi/Transaction
1. PT Akulaku Silvrr Indonesia (ASI) Pemegang saham/Shareholder Aset lain-lain/Other assets
Simpanan nasabah/Deposits from customers
Liabilitas lain-lain/Other liabilities
2. PT Gozco Capital Pemegang saham/Shareholder Simpanan nasabah/Deposits from customers
3. Yellow Brick Enterprise Ltd Pemegang saham/Shareholder Simpanan nasabah/Deposits from customers
4. PT Akulaku Finance Indonesia (AFI) Dimiliki oleh pemegang saham Aset lain-lain/Other assets
akhir yang sama/ Owned by the Simpanan nasabah/Deposits from customers
same ultimate shareholders
5. PT Pintar Belanja Indonesia Dimiliki oleh pemegang saham Liabilitas segera/Liabilities due immediately
akhir yang sama/ Owned by the Simpanan nasabah/Deposits from customers
same ultimate shareholders
6. PT Pintar Inovasi Digital (PID) Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from customers
akhir yang sama/ Owned by the Liabilitas lain-lain/Others liabilities
same ultimate shareholders
7. Dewan Komisaris dan Direksi/ Board Manajemen kunci/Key Kredit yang diberikan/Loans
of Commissioners and Directors management Simpanan nasabah/Deposits from customers
Kompensasi dan remunerasi/Compensation
and remuneration
8. Pejabat Bank/Bank key employees Manajemen kunci/Key Simpanan nasabah/Deposits from customers
management Kompensasi dan remunerasi/ Compensation
and remuneration
9. Koperasi karyawan/Employees Dalam pengendalian bersama Simpanan nasabah/Deposits from customers
cooperative oleh manajemen kunci/Under
common control by key
management
10. BPR Mitra Daya Mandiri*) Dimiliki oleh koperasi Simpanan dari bank lain/Deposits from other
karyawan/Owned by employees banks
cooperative
11. Debitur dengan jaminan aset Pemberian kredit dengan Kredit yang diberikan/Loans
perusahaan milik Komisaris/Debtor jaminan aset perusahaan milik
guaranteed with assets from the Komisaris/Loan guaranteed with
Commissioner’s Company assets from the Commissioner’s
company
*) Sejak 31 Maret 2022 bukan merupakan pihak berelasi *) Not a related party since March 31, 2022
140
Page 625
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 35. RELATED PARTIES TRANSACTIONS (continued)
(lanjutan)
Kredit yang diberikan (Catatan 11): Loans (Note 11):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Dewan Komisaris dan Direksi 72.608 89.497 Board of Commissioners and Directors
Debitur dengan jaminan aset Debtor guaranteed with assets from
perusahaan milik Komisaris 5.414 5.414 the Commissioner’s company
Jumlah 78.022 94.911 Total
Persentase terhadap jumlah kredit
yang diberikan-bruto 0,76% 2,22% Percentage to total loans-gross
Tingkat suku bunga rata-rata per tahun pada The annual average interest rate for December 31,
31 Desember 2022 dan 2021 masing-masing 2022 and 2021 were 6.36% and 8.72%, respectively.
sebesar 6,36%, dan 8,72%.
Aset lain-lain (Catatan 14): Other assets (Note 14):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
PT Akulaku Silvrr Indonesia 186.717 33.320 PT Akulaku Silvrr Indonesia
PT Akulaku Finance Indonesia 62.965 - PT Akulaku Finance Indonesia
Jumlah 249.682 33.320 Total
Persentase terhadap jumlah aset
lain-lain-bruto 19,28% 3,01% Percentage to total other assets-gross
Aset lain-lain merupakan tagihan terkait pembayaran Other assets represents receivables related to
kredit channeling dan direct berdasarkan perjanjian channeling and direct loans repayment based on the
dibawah ini: following agreements:
1. Perjanjian Kerjasama antara Bank dengan 1. Based on the agreement between Bank and
PT Akulaku Silvrr Indonesia (ASI) PT Akulaku Silvrr Indonesia (ASI)
No. PKS/269A/SET/BNC/XI/2021 tanggal No. PKS/269A/SET/BNC/XI/2021 dated on
8 November 2021 tentang Pinjaman Langsung, November 8, 2021 regarding Direct Loan, as
sebagaimana telah diubah dengan perjanjian ammended by agreement No. ADD-
No. ADD-PKS/150A/BNC-LEG/VII/2022 PKS/150A/BNC-LEG/VII/2022 dated on July 6,
tanggal 6 Juli 2022, yang akan berakhir tanggal 2022, which will be ended on November 8, 2023,
8 November 2023, dimana Bank akan where the Bank will provide loan facilities to
memberikan fasilitas kredit kepada debitur debtors through marketing method conducted by
melalui metode pemasaran yang dilakukan ASI. ASI.
2. Perjanjian Kerjasama antara Bank dengan 2. Based on the Agreement between the Bank and
PT Akulaku Finance Indonesia (AFI) PT Akulaku Finance Indonesia (AFI)
No. PKS/053/SET/BYB/VIII/2019 tanggal No. PKS/053/SET/BYB/VIII/2019 dated on
28 Agustus 2019, sebagaimana telah diubah August 28, 2019, as last amended through
terakhir melalui Amandemen dan Pernyataan Amendment and Restatement of Channeling
Kembali Perjanjian Kerja Sama Channeling Cooperation Agreement No. PKS/328A/BNC-
No. PKS/328A/BNC-LEG/XII/2022 tanggal LEG/XII/2022 dated on December 9, 2022 which
9 Desember 2022 yang akan berakhir tanggal will be ended on December 9, 2023, where the
9 Desember 2023, dimana Bank bekerjasama Bank cooperates with AFI who acts as the
dengan AFI yang bertindak sebagai pengelola channeling agent.
channeling.
141
Page 626
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 35. RELATED PARTIES TRANSACTIONS (continued)
(lanjutan)
Liabilitas segera (Catatan 15): Liabilities due immediately (Note 15):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
PT Pintar Belanja Indonesia 1.789 - PT Pintar Belanja Indonesia
Persentase terhadap jumlah Percentage to total
liabilitas segera 0,71% - liabilities due immediately
Simpanan nasabah (Catatan 16): Deposits from customers (Note 16):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Pemegang saham Shareholders
PT Akulaku Silvrr Indonesia 40.383 30.682 PT Akulaku Silvrr Indonesia
PT Gozco Capital 6.263 10.850 PT Gozco Capital
Yellow Brick Enterprise Ltd 71 - Yellow Brick Enterprise Ltd
46.717 41.532
Dimiliki oleh pemegang saham Owned by the same
akhir yang sama: ultimate shareholders:
PT Pintar Inovasi Digital 128.481 15.501 PT Pintar Inovasi Digital
PT Akulaku Finance Indonesia 82.877 14 PT Akulaku Finance Indonesia
PT Pintar Belanja Indonesia 10 8 PT Pintar Belanja Indonesia
211.368 15.523
Dewan Komisaris dan Direksi 229.836 285.330 Board of Commissioners and Directors
Pejabat Bank 17.330 4.889 Bank key employees
Koperasi karyawan - 320 Employees cooperative
247.166 290.539
Jumlah 505.251 347.594 Total
Persentase terhadap jumlah Percentage to total
simpanan nasabah 3,50% 4,27% deposits from customers
Simpanan dari bank lain (Catatan 17): Deposits from other banks (Note 17):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
BPR Mitra Daya Mandiri*) - 4 Rural Bank Mitra Daya Mandiri*)
Persentase terhadap jumlah Percentage to total
simpanan dari bank lain - 1,41% deposits from others banks
*) Sejak 31 Maret 2022 bukan merupakan pihak berelasi *) Not a related party since March 31, 2022
Liabilitas lain-lain (Catatan 21): Other liabilities (Note 21):
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
PT Pintar Inovasi Digital 92.132 - PT Pintar Inovasi Digital
PT Akulaku Silvrr Indonesia 90.053 - PT Akulaku Silvrr Indonesia
Jumlah 182.185 - Total
Persentase terhadap jumlah
liabilitas lain-lain 62,55% - Percentage to total other liabilities
142
Page 627
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 35. RELATED PARTIES TRANSACTIONS (continued)
(lanjutan)
Liabilitas lain-lain (Catatan 21) (lanjutan): Other liabilities (Note 21) (continued):
Liabilitas lain-lain masing-masing adalah Other liabilities are based on the following
berdasarkan perjanjian dibawah ini: agreements:
1. Perjanjian Kerjasama antara Bank dengan 1. Agreement between the Bank and
PT Pintar Inovasi Digital (PID) PT Pintar Inovasi Digital (PID) No.
No. PKS/049A/BNC-LEG/III/2022 tanggal 23 PKS/049A/BNC-LEG/III/2022 dated on March 23,
Maret 2022 tentang Perjanjian Kerja Sama 2022 regarding Channeling Cooperation
Channeling, sebagaimana telah diubah dengan Agreement, as ammended by Addendum I No.
Addendum I No. PKS/080B/BNC-LEG/IV/2022 PKS/080B/BNC-LEG/IV/2022 dated on April 28,
tanggal 28 April 2022, yang akan berakhir 2022, which will be ended on March 23, 2023,
tanggal 23 Maret 2023, dimana Bank where the Bank cooperate with PID as the
bekerjasama dengan PID sebagai Pengelola Channeling Manager in conducting channeling of
Channeling dalam melakukan penerusan fasilitas credit facilities. Other liabilities to PID represents
kredit channeling. Liabilitas lain-lain kepada PID loan insurance expenses, in which the cost is
merupakan biaya asuransi kredit yang menjadi borne by the Bank in accordance with the
tanggungan Bank sesuai dengan ketentuan yang cooperation agreement.
berlaku di dalam perjanjian tersebut.
2. Surat Pendamping tanggal 1 Juli 2022 dan 29 Juli 2. Side Letter dated on July 1, 2022 and July 29,
2022 terhadap Perjanjian Kerjasama antara Bank 2022 of Cooperation Agreement between the
dengan PT Akulaku Silvrr Indonesia (ASI) No. Bank and PT Akulaku Silvrr Indonesia (ASI) No.
PKS/269A/SET/BNC/2021 tanggal 8 November PKS/269A/SET/BNC/2021 dated on November 8,
2021 tentang Pinjaman Langsung, sebagaimana 2021 regarding Direct Loan, as amended by
telah diubah dengan perjanjian No. ADD- agreement No. ADD-PKS/150A/BNC-
PKS/150A/BNC-LEG/VII/2022 tanggal 6 Juli LEG/VII/2022 dated on July 6, 2022, which will be
2022, yang akan berakhir tanggal 8 November ended on November 8, 2023, where the Bank
2023, dimana Bank akan membayar biaya shall pay loan service and commission fees for
layanan dan komisi kredit atas fasilitas kredit loan facilities to debtors provided through
kepada debitur yang diberikan melalui metode marketing method conducted by ASI.
pemasaran yang dilakukan ASI.
3. Perjanjian Kerjasama antara Bank dengan 3. Agreement between the Bank and PT Pintar
PT Pintar Belanja Indonesia (PBI) Belanja Indonesia (PBI) dated on August 25,
tanggal 25 Agustus 2021 tentang Perjanjian 2021 regarding Cooperation Agreement for the
Kerjasama Penyediaan Produk Digital dan Provision of Digital Products and Bill Payments,
Pembayaran Tagihan, dimana Bank where the Bank cooperate with PBI to provide
bekerjasama dengan PBI untuk menyediakan digital products and bill payments services to the
layanan produk digital dan pembayaran tagihan Bank’s customers. Other liabilities to PBI
kepada nasabah Bank. Liabilitas lain-lain kepada represents billing of the digital products and bill
PBI merupakan tagihan atas transaksi harian payments daily transactions in accordance with
produk digital dan pembayaran tagihan sesuai the cooperation agreement.
dengan ketentuan yang berlaku di dalam
perjanjian tersebut.
143
Page 628
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 35. RELATED PARTIES TRANSACTIONS (continued)
(lanjutan)
Komitmen dan kontinjensi Commitments and contingencies
Tidak terdapat saldo komitmen dan kontinjensi There were no commitments and contingencies
kepada pihak berelasi pada tanggal 31 Desember involving related parties as of December 31, 2022
2022 dan 2021. and 2021.
Pendapatan bunga – Amortisasi biaya transaksi Interest income – Amortization of transaction costs
(Catatan 26) (Note 26)
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
PT Akulaku Silvrr Indonesia (291.759) - PT Akulaku Silvrr Indonesia
Jumlah (291.759) - Total
Persentase terhadap jumlah
pendapatan bunga (13,50%) - Percentage to total interest income
Beban provisi dan komisi lainnya Other provision and commission expenses
Merupakan biaya komisi atas fasilitas kredit Represents commission expenses for Direct Loan
Pinjaman Langsung sebagai berikut: facilities as follow.
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
PT Akulaku Silvrr Indonesia 145.940 - PT Akulaku Silvrr Indonesia
Jumlah 145.940 - Total
Persentase terhadap jumlah
beban operasional 5,43% - Percentage to total operating expenses
Kompensasi manajemen kunci Compensation of key management personnel
Kompensasi yang dibayar atau terutang pada Compensation paid to key management personnel is
manajemen kunci atas jasa kepegawaian adalah as follows:
sebagai berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Gaji dan imbalan jangka
pendek (Catatan 29) Salaries and short-term benefits (Note 29)
Dewan Komisaris 3.360 3.020 Board of Commissioners
Dewan Direksi 6.685 5.827 Board of Directors
Pejabat Bank 22.172 15.295 Bank key employees
Jumlah 32.217 24.142 Total
Persentase terhadap jumlah
beban tenaga kerja 13,29% 14,01% Percentage to total personnel expenses
144
Page 629
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SEGMEN OPERASI 36. OPERATING SEGMENT
Bank melaporkan segmen wilayah geografis The Bank reported geographical segment as its
sebagai informasi segmen utama. primary segment information.
31 Desember 2022/December 31, 2022
Jawa Sumatera Sulawesi Jumlah/Total
Pendapatan bunga 2.130.894 21.028 9.887 2.161.809 Interest income
Beban bunga (708.937) (1.974) (2.241) (713.152) Interest expense
Pendapatan bunga bersih 1.421.957 19.054 7.646 1.448.657 Net interest income
Jumlah pendapatan
operasional lainnya 450.104 4.206 927 455.237 Total other operating income
Kerugian bersih penurunan nilai
aset keuangan dan Impairment losses on financial
non-keuangan (1.061.735) (8.987) (2.202) (1.072.924) and non-financial asset
General and administrative
Beban umum dan administrasi (936.791) (3.893) (2.644) (943.328) expense
Beban pemasaran (284.067) (125) (16) (284.208) Marketing expense
Beban tenaga kerja (238.368) (2.284) (1.844) (242.496) Personnel expense
Beban provisi dan komisi Other provision and
lainnya (145.940) - - (145.940) commission expense
(Rugi)/laba operasional (794.840) 7.971 1.867 (785.002) (Loss)/profit from operations
Jumlah (beban)/pendapatan Total non-operating (expense)/
non-operasional, bersih (962) (19) 41 (940) income, net
(Rugi)/laba sebelum pajak
penghasilan (795.802) 7.952 1.908 (785.942) (Loss)/profit before income tax
Beban pajak tangguhan (3.117) - (3.117) Deferred tax expense
(Rugi)/laba bersih Net (loss)/profit for
tahun berjalan (798.919) 7.952 1.908 (789.059) the current year
Jumlah aset 19.598.016 15.197 81.067 19.694.280 Total assets
Jumlah liabilitas 15.852.355 15.808 81.527 15.949.690 Total liabilities
31 Desember 2021/December 31, 2021
Jawa Sumatera Sulawesi Kalimantan Jumlah/Total
Pendapatan bunga 609.173 42.496 13.896 86 665.651 Interest income
Beban bunga (327.920) (16.621) (5.272) (748) (350.561) Interest expense
Pendapatan bunga bersih 281.253 25.875 8.624 (662) 315.090 Net interest income
Jumlah pendapatan
operasional lainnya 125.803 2.638 458 3 128.902 Total other operating income
Beban pemasaran (535.959) (14) - - (535.973) Marketing expense
General and administrative
Beban umum dan administrasi (516.136) (5.685) (2.630) (1.653) (526.104) expense
Kerugian bersih
aset keuangan dan Impairment losses on financial
non-keuangan (190.752) (3.302) (858) - (194.912) and non-financial asset
Beban tenaga kerja (166.367) (3.394) (1.704) (824) (172.289) Personnel expense
(Rugi)/laba operasional (1.002.158) 16.118 3.890 (3.136) (985.286) (Loss)/profit from operations
Jumlah (beban)/pendapatan Total non-operating (expense)/
non-operasional, bersih 3.667 (7.392) (2.143) 734 (5.134) income, net
(Rugi)/laba sebelum pajak
penghasilan (998.491) 8.726 1.747 (2.402) (990.420) (Loss)/profit before income tax
Manfaat pajak tangguhan 4.131 - - - 4.131 Deferred tax benefit
(Rugi)/laba bersih Net (loss)/profit for
tahun berjalan (994.360) 8.726 1.747 (2.402) (986.289) the current year
Jumlah aset 11.139.872 137.350 60.587 - 11.337.809 Total assets
Jumlah liabilitas 8.260.414 128.622 58.840 106 8.447.982 Total liabilities
145
Page 630
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. ASET DAN LIABILITAS KEUANGAN 37. FINANCIAL ASSETS AND LIABILITIES
Tabel berikut ini merupakan nilai tercatat dan nilai The following table summarizes the carrying values
wajar dari aset keuangan dan liabilitas keuangan and fair values of financial assets and financial
pada tanggal 31 Desember 2022 dan 2021: liabilities as of December 31, 2022 and 2021:
31 Desember 2022/December 31, 2022
Diukur pada nilai
wajar melalui
penghasilan
komprehensif
Diukur pada lain/Measured
biaya perolehan at fair value
diamortisasi/ through other
Measured at comprehensive Nilai tercatat/ Nilai wajar/
Aset dan liabilitas keuangan amortised cost income Carrying value Fair value Financial assets and liabilities
ASET ASSETS
Kas 16.681 - 16.681 16.681 Cash
Current accounts with
Giro pada Bank Indonesia 1.360.172 - 1.360.172 1.360.172 Bank Indonesia
Giro pada bank lain 177.384 - 177.384 177.384 Current accounts with other bank
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 3.035.624 - 3.035.624 3.035.624 and other banks
Efek-efek***) - 3.485.876 3.553.168***) 3.485.876 Marketable securities***)
Kredit yang diberikan 10.244.251 - 10.244.251 10.798.733 Loans
Aset lain-lain*) 956.883 - 956.883 956.883 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 252.931 - 252.931 252.931 Liabilities due immediately
Simpanan nasabah-bersih 14.450.498 - 14.450.498 14.450.498 Deposits from customers-net
Simpanan dari bank lain 287.665 - 287.665 287.665 Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 585.367 - 585.367 585.367 repurchase agreement
Liabilitas sewa 50.534 - 50.534 50.534 Lease liabilities
Liabilitas lain-lain**) 290.845 - 290.845 290.845 Other liabilities**)
31 Desember 2021/December 31, 2021
Diukur pada nilai
wajar melalui
penghasilan
komprehensif
Diukur pada lain/Measured
biaya perolehan at fair value
diamortisasi/ through other
Measured at comprehensive Nilai tercatat/ Nilai wajar/
Aset dan liabilitas keuangan amortised cost income Carrying value Fair value Financial assets and liabilities
ASET ASSETS
Kas 21.270 - 21.270 21.270 Cash
Current accounts with
Giro pada Bank Indonesia 561.427 - 561.427 561.427 Bank Indonesia
Giro pada bank lain 83.696 - 83.696 83.696 Current accounts with other bank
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 1.731.279 - 1.731.279 1.731.279 and other banks
Efek-efek***) - 1.172.572 1.163.921***) 1.172.572 Marketable securities***)
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 2.191.836 - 2.191.836 2.282.186 agreements to resell
Kredit yang diberikan 4.275.500 - 4.275.500 4.457.580 Loans
Aset lain-lain*) 727.116 - 727.116 727.116 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 167.691 - 167.691 167.691 Liabilities due immediately
Simpanan nasabah-bersih 8.124.417 - 8.124.417 8.124.417 Deposits from customers-net
Simpanan dari bank lain 40.030 - 40.030 40.030 Deposits from other banks
Liabilitas sewa 57.928 - 57.928 57.928 Lease liabilities
Liabilitas lain-lain**) 41.697 - 41.697 41.697 Other liabilities**)
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang permbayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables form payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
**)
Liabilitas lain-lain terdiri dari cadangan biaya umum, kewajiban payment point online and Prima, guarantee deposit and other receivables.
banking, titipan nasabah, beban yang masih harus dibayar, pendapatan diterima **)
Other liabilities consist of general accrued expenses, payment point online banking
dimuka, bonus, biaya layanan dan komisi kredit yang masih harus dibayar, biaya liabilities, deposits from customers, accrued expenses, advances payable, bonus,
asuransi kredit yang masih harus dibayar dan lainnya. accrued loan service fees and commissions, accrued loan insurance expenses and
others.
***)
Nilai tercatat merupakan nilai perolehan setelah amortisasi atas premium/diskon. ***)
Carrying amount represents acquisition cost after amortization of premium/discount.
146
Page 631
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. ASET DAN LIABILITAS KEUANGAN (lanjutan) 37. FINANCIAL ASSETS AND LIABILITIES
(continued)
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: value are as follows:
a. Kredit a. Loans
Kredit dinyatakan berdasarkan jumlah nilai Loans are recorded at carrying amount net of
tercatat setelah dikurangi oleh beban charges for impairment. The estimated fair
penurunan nilai. Estimasi nilai wajar dari kredit value of loans represents the discounted
mencerminkan jumlah diskonto dari estimasi amount of estimated future cash flows expected
kini dari arus kas masa depan yang diharapkan to be received. Estimated cash flows are
akan diterima. Arus kas yang diharapkan discounted at current market rates to determine
didiskontokan pada tingkat suku bunga pasar fair value (level 3 - fair value hierarchy).
terkini untuk menentukan nilai wajar (tingkat 3 -
hirarki nilai wajar).
b. Efek-efek yang dibeli dengan janji dijual kembali b. Securities purchased under agreements to resell
Nilai wajar untuk efek-efek yang dibeli dengan The fair value for securities purchased under
janji dijual kembali yang diukur pada biaya agreement to resell measured at amortised cost
perolehan diamortisasi ditetapkan berdasarkan is based on market prices or dealer price
harga pasar atau harga kuotasi pedagang efek quotations (level 1 - fair value hierarchy).
(dealer) (tingkat 1 - hirarki nilai wajar).
c. Sebagian besar dari instrumen keuangan yang c. Majority of the financial instrument not
tidak diukur pada nilai wajar, diukur pada biaya measured at fair value are measured at
perolehan diamortisasi. Berikut daftar instrumen amortised cost. The following are financial
keuangan yang nilai tercatatnya mendekati nilai instruments for which their carrying amounts are
wajarnya, contohnya, instrumen keuangan reasonable approximation of fair value because,
jangka pendek atau yang ditinjau ulang for example, they are short term in nature or re-
menggunakan harga pasar secara berkala. price to current market rates frequently.
Aset Keuangan: Financial Assets:
- Kas - Cash
- Giro pada Bank Indonesia - Current accounts with Bank Indonesia
- Giro pada bank lain - Current accounts with other banks
- Penempatan pada Bank Indonesia dan - Placement with Bank Indonesia and other
bank lain banks
- Aset lain-lain - Other assets
Liabilitas Keuangan: Financial Liabilities:
- Liabilitas segera - Liabilities due immediately
- Simpanan nasabah - Deposits from customers
- Simpanan dari bank lain - Deposits from other banks
- Liabilitas lain-lain - Other liabilities
- Efek-efek yang dijual dengan janji dibeli - Securities sold under repurchase
kembali agreements
Bank menggunakan hirarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
147
Page 632
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. ASET DAN LIABILITAS KEUANGAN (lanjutan) 37. FINANCIAL ASSETS AND LIABILITIES
(continued)
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: (lanjutan) value are as follows: (continued)
i. Tingkat 1: dikutip (tidak disesuaikan) dari harga i. Level 1: quoted (unadjusted) prices in active
pasar aktif untuk aset atau liabilitas keuangan markets for identical financial assets or liabilities,
yang identik,
ii. Tingkat 2: input selain dari harga pasar aktif yang ii. Level 2: inputs other than quoted prices included
dikutip yang termasuk dalam Tingkat 1 yang in Level 1 that are observable for the asset or
dapat diobservasi untuk aset dan liabilitas, baik liability, either directly (as prices) or indirectly
secara langsung (seperti harga) atau tidak (derived from prices),
langsung (turunan dari harga),
iii. Tingkat 3: input untuk aset dan liabilitas yang iii. Level 3: inputs for the assets and liabilities that
tidak didasarkan pada data yang dapat are not based on observable market data
diobservasi di pasar (input yang tidak dapat (unobservable input).
diobservasi).
Tabel di bawah ini menunjukkan instrumen The table below shows the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the fair
dikelompokkan berdasarkan hirarki nilai wajar. value hierarchy.
31 Desember 2022/December 31, 2022
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
ASET ASSETS
Kas 16.681 - 16.681 - Cash
Current accounts with
Giro pada Bank Indonesia 1.360.172 - 1.360.172 - Bank Indonesia
Giro pada bank lain 177.384 - 177.384 - Current accounts with other bank
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 3.035.624 - 3.035.624 - and other banks
Efek-efek***) 3.553.168***) 3.485.876 - - Marketable securities***)
Kredit yang diberikan 10.244.251 - - 10.798.733 Loans
Aset lain-lain*) 956.883 - - 956.883 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 252.931 - - 252.931 Liabilities due immediately
Simpanan nasabah bersih 14.450.498 - - 14.450.498 Deposits from customers - net
Simpanan dari bank lain 287.665 - - 287.665 Deposits from other banks
Efek yang dijual dengan janji Securities sold under
dibeli kembali 585.367 - - 585.367 repurchase agreement
Liabilitas sewa 50.534 - - 50.534 Lease liabilities
Liabilitas lain-lain**) 290.845 - - 290.845 Other liabilities**)
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang permbayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables form payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
**)
Liabilitas lain-lain terdiri dari cadangan biaya umum, kewajiban payment point online and Prima, guarantee deposit and other receivables.
banking, titipan nasabah, beban yang masih harus dibayar, pendapatan diterima **)
Other liabilities consist of general accrued expenses, payment point online banking
dimuka, bonus, biaya layanan dan komisi kredit yang masih harus dibayar, biaya liabilities, deposits from customers, accrued expenses, advances payable, bonus,
asuransi kredit yang masih harus dibayar dan lainnya. accrued loan service fees and commissions, accrued loan insurance expenses and
others.
***)
Nilai tercatat merupakan nilai perolehan setelah amortisasi atas premium/diskon. ***)
Carrying amount represents acquisition cost after amortization of premium/discount.
148
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The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. ASET DAN LIABILITAS KEUANGAN (lanjutan) 37. FINANCIAL ASSETS AND LIABILITIES
(continued)
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: (lanjutan) value are as follows: (continued)
31 Desember 2021/December 31, 2021
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
ASET ASSETS
Kas 21.270 - 21.270 - Cash
Current accounts with
Giro pada Bank Indonesia 561.427 - 561.427 - Bank Indonesia
Giro pada bank lain 83.696 - 83.696 - Current accounts with other bank
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 1.731.279 - 1.731.279 - and other banks
Efek-efek***) 1.163.921 ***) 1.172.572 - - Marketable securities***)
Efek yang dibeli dengan janji Securities purchased under
dijual kembali 2.191.836 2.282.186 - - agreement to resell
Kredit yang diberikan 4.275.500 - - 4.457.580 Loans
Aset lain-lain*) 727.116 - - 727.116 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 167.691 - - 167.691 Liabilities due immediately
Simpanan nasabah - bersih 8.124.417 - - 8.124.417 Deposits from customers - net
Simpanan dari bank lain 40.030 - - 40.030 Deposits from other banks
Liabilitas sewa 57.928 - - 57.928 Lease liabilities
Liabilitas lain-lain**) 41.697 - - 41.697 Other liabilities**)
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang permbayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables form payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
**)
Liabilitas lain-lain terdiri dari cadangan biaya umum, kewajiban payment point online and Prima, guarantee deposit and other receivables.
banking, titipan nasabah, beban yang masih harus dibayar, pendapatan diterima **)
Other liabilities consist of general accrued expenses, payment point online banking
dimuka, bonus dan lainnya. liabilities, deposits from customers, accrued expenses, advances payable, bonus
***)
Nilai tercatat merupakan nilai perolehan setelah amortisasi atas premium/diskon. and others.
***)
Carrying amount represents acquisition cost after amortization of premium/discount.
38. MANAJEMEN RISIKO 38. RISK MANAGEMENT
Bank telah menerapkan manajemen risiko yang The Bank has implemented independent risk
independen dan sesuai dengan standar yang management and in accordance with standards that
mengacu pada POJK No. 18/POJK.03/2016 tanggal refer to POJK No. 18/POJK.03/2016 dated March
16 Maret 2016 tentang Penerapan Manajemen 16, 2016 regarding the Implementation of Risk
Risiko Bagi Bank Umum. Management for Commercial Banks.
Sebagai lembaga intermediasi keuangan, Bank As a financial intermediary institution, the Bank
menyadari bahwa semakin kompleksnya kegiatan realises that more complex business activities,
usaha, yang diikuti dengan perkembangan followed with development of internal and external
lingkungan internal maupun eksternal dapat conditions can increase the Bank’s risk in conducting
meningkatkan risiko dalam menjalankan kegiatan its operational activities. Therefore, the Bank always
operasionalnya. Oleh karena itu, Bank senantiasa develops and enhances an integrated and
mengembangkan dan menyempurnakan kerangka comprehensive risk management framework and
manajemen risiko dan pengendalian internal yang internal control system to adapt with the changes, by
terpadu dan komprehensif, agar dapat beradaptasi minimizing the risk.
dengan perubahan yang terjadi dengan
meminimalisir risiko.
149
Page 634
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Kerangka manajemen risiko ini dituangkan dalam This risk management framework is set out in the
bentuk kebijakan, prosedur, limit transaksi dan form of policies, procedures, transaction limits and
kewenangan serta perangkat lainnya yang berlaku authority, as well as other tools applied to all
bagi segenap aktivitas bisnis, dengan tetap business activities, continuous regular evaluation
melakukan evaluasi secara berkala dan and enhancement on the parameters in accordance
mengembangkan parameter sesuai dengan arah with changes in the business direction adjusted with
perubahan bisnis yang akan ditempuh yang the Bank’s risk appetite.
disesuaikan dengan risk appetite Bank.
Penerapan manajemen risiko di Bank merupakan The application of risk management at the Bank is
suatu proses yang meliputi kegiatan identifikasi, a process that includes identification, measurement,
pengukuran, pengendalian, dan pemantauan risiko. control, and risk monitoring activities.
Penerapan manajemen risiko secara umum The implementation of risk management in general
mencakup pengawasan aktif Dewan Komisaris dan includes active supervision of the Board of
Dewan Direksi, penetapan tingkat risiko yang akan Commissioners and the Board of Directors,
diambil dan toleransi risiko, kecukupan kebijakan, determination of risk appetite and risk tolerance,
prosedur Manajemen Risiko serta penetapan limit, adequacy of Risk Management policies and
kecukupan proses identifikasi pengukuran, procedures and establishment of limits, adequacy of
pemantauan, dan pengendalian risiko serta sistem risk identification, monitoring and control processes
informasi manajemen risiko dan sistem as well as a comprehensive risk management
pengendalian intern yang menyeluruh. information system and internal control system.
Dalam menunjang penerapan manajemen risiko, To support the implementation of risk management,
Bank telah membentuk Komite Pemantau Risiko the Bank has established Risk Monitoring
dan Komite Manajemen Risiko untuk menunjang Committee and Risk Management Committee to
proses pengendalian risiko. Divisi Manajemen support the risk control process. Risk Management
Risiko berwenang dan bertanggung jawab dalam Division is authorized and responsible to prepare
menyusun dan menetapkan kebijakan manajemen and decide risk management policy and its changes
risiko serta perubahannya termasuk strategi including risk management strategy and
manajemen risiko dan rencana kontinjensi apabila contingency plan if an abnormal condition happens.
terjadi kondisi yang tidak diinginkan.
Selain hal tersebut di atas, terdapat komite lain yang In addition to the above, there are other committees
bertugas untuk menangani risiko secara lebih to handle more specific risks, such as Credit
spesifik, yaitu antara lain Komite Kredit, Assets and Committee, Assets and Liabilities Committee
Liabilities Committee (ALCO), Komite Sistem (ALCO), IT Steering Committee, whereas at the
Informasi dan Teknologi, sedangkan pada level Board of Commissioners level, there are Audit
Dewan Komisaris terdapat Komite Audit dan Komite Committee and Risk Monitoring Committee.
Pemantau Risiko.
Semua Dewan Komisaris dan Direksi telah All of the Boards of Commissioners and Directors
mengikuti Ujian Sertifikasi Manajemen Risiko yang passed the examination of Risk Management
diselenggarakan oleh Badan Sertifikasi Manajemen Certification that was held by the Board of Risk
Risiko dan Lembaga Sertifikasi Profesi Perbankan. Management Certification and Banking Professional
Certification Institute.
Profil risiko Risk profile
Penilaian profil risiko dilakukan oleh Bank terhadap Risk profile assessment is carried out by the Bank
8 (delapan) risiko, yaitu risiko kredit, risiko pasar, on 8 (eight) risks, namely credit risk, market risk,
risiko likuiditas, risiko operasional, risiko hukum, liquidity risk, operational risk, legal risk, strategic
risiko strategi, risiko kepatuhan dan risiko reputasi risk, compliance risk and reputation risk contained in
yang terdapat pada aktivitas fungsional Bank yang the Bank's functional activities that have potential
memiliki potensi kerugian bagi Bank. losses to the Bank.
150
Page 635
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit 1. Credit risk
Risiko kredit timbul dari kemungkinan Credit risk arises from the possibility of a
kegagalan pihak lawan dalam memenuhi counterparty's failure to fulfill its obligations to
kewajibannya kepada Bank, termasuk risiko the Bank, including risk due to bonds owned by
yang ada akibat obligasi yang dimiliki oleh the Bank. The objective of credit risk
Bank. Tujuan dari pengelolaan risiko kredit management is to control and manage credit
adalah untuk mengendalikan dan mengelola risk exposures within acceptable parameters,
eksposur risiko kredit dalam parameter yang while optimising the return on risk.
dapat diterima, sekaligus memaksimalkan
tingkat pengembalian risiko.
Pengelolaan risiko kredit juga dilakukan antara Credit risk management is also carried out
lain melalui diversifikasi portofolio risiko kredit through credit and portfolio risk diversification
(segmen usaha/debitur), portofolio obligasi (business/debtor’s segment), of the Bank’s
yang dimiliki oleh Bank, pemantauan terhadap bonds portfolio, monitor the quality of
kualitas aset produktif dan peningkatan productive assets and increase the remedial
aktivitas remedial serta kecukupan activities as well as the adequacy of allowance
pembentukan cadangan kerugian penurunan for impairment losses.
nilai.
Selain itu, di dalam melakukan pengelolaan In addition, in managing the credit risk, the
risiko kredit, Bank berfokus pada beberapa Bank focuses on several major elements which
unsur utama yang meliputi proses seleksi includes selection process on bonds purchase,
pembelian obligasi, proses persetujuan kredit transparent and tiering credit approval process
yang transparan dan berjenjang oleh Komite by Credit Committee, adequate credit
Kredit, administrasi dan dokumentasi yang administration and documentation and a
lengkap serta pengawasan kredit secara continuous credit monitoring on the quality of
berkesinambungan terhadap kualitas kredit the loans portfolio.
yang diberikan.
Terhadap eksposur risiko kredit yang lebih In relation to the specific credit risk exposure
khusus seperti fasilitas antar bank dan such as inter-bank facility and others, the Bank
sebagainya, Bank melakukan evaluasi secara separately evaluates based on different factors,
tersendiri dengan menggunakan faktor yang according to the specific characteristics of each
berbeda, sesuai dengan karakteristik spesifik exposure.
dari setiap jenis eksposur.
Eksposur maksimum risiko kredit disajikan Maximum credit risk exposures on financial
setelah cadangan kerugian penurunan nilai assets that are presented net after allowance
tanpa memperhitungkan agunan dan for impairment losses without considering
pendukung kredit lainnya terhadap aset collateral and other credit supports
keuangan pada laporan posisi keuangan pada as of December 31, 2022 and 2021 are as
tanggal 31 Desember 2022 dan 2021 adalah follows:
sebagai berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Giro pada Bank Indonesia 1.360.172 561.427 Current accounts with Bank Indonesia
Giro pada bank lain 177.384 83.696 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 3.035.624 1.731.279 and other banks
151
Page 636
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
Eksposur maksimum risiko kredit disajikan Maximum credit risk exposures on financial
setelah cadangan kerugian penurunan nilai assets that are presented net after allowance
tanpa memperhitungkan agunan dan for impairment losses without considering
pendukung kredit lainnya terhadap aset collateral and other credit supports
keuangan pada laporan posisi keuangan pada as of December 31, 2022 and 2021 are as
tanggal 31 Desember 2022 dan 2021 adalah follows: (continued)
sebagai berikut: (lanjutan)
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Efek-efek - bersih: Marketable securities - net:
Pemerintah Government
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 3.087.685 736.088 comprehensive income
Non-Pemerintah Non-government
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 398.191 434.911 comprehensive income
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2.191.836 agreements to resell
Kredit yang diberikan - bersih 10.033.728 4.174.844 Loans - net
Aset lain-lain-bersih: Other assets-net:
Tagihan terkait pembayaran kredit Receivables related to channeling
channeling dan direct 206.136 33.320 and direct loans repayment
Piutang asuransi 132.193 164.356 Insurance receivables
Tagihan gerbang pembayaran 161.570 385.450 Receivables from payment gateway
Piutang bunga 248.623 55.790 Interest receivables
Tagihan ATM Bersama, Receivables from ATM Bersama
Alto dan Prima 76.961 20.648 Alto and Prima
Tagihan lain dari debitur - 59.838 Other receivables from debtor
Tagihan lain 1.191 3.098 Other receivables
Setoran jaminan 6.255 4.616 Guarantee deposit
Jumlah 18.925.713 10.641.197 Total
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
administratif setelah cadangan kerugian accounts net after allowance for impairment
penurunan nilai pada tanggal 31 Desember losses as of December 31, 2022 and 2021 are
2022 dan 2021 adalah sebagai berikut: as follows:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Fasilitas kredit kepada debitur Unused loan
yang belum digunakan 11.543 13.706 facilities to debtors
Garansi yang diterbitkan dalam Guarantees issued in the form of:
bentuk: performance bonds - 2.842 Performance bonds
11.543 16.548
152
Page 637
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit (lanjutan) 4. Credit risk (continued)
Berikut ini adalah kerugian kredit ekspektasian The table below represents the expected credit
untuk instrumen keuangan yang diukur pada loss for financial instruments measured at
biaya perolehan diamortisasi: amortised cost:
31 Desember 2022/December 31, 2022
Kerugian kredit Kerugian kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya-kredit umurnya-kredit
Kerugian kredit tidak memburuk/ memburuk/
Ekspektasian Lifetime ECL- Lifetime ECL-
12 bulan/ not credit credit-
12-month ECL impaired impaired Jumlah/Total
Kas 16.681 - - 16.681 Cash
Giro pada Current accounts with
Bank Indonesia 1.360.172 - - 1.360.172 Bank Indonesia
Giro pada bank lain 177.384 - - 177.384 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 3.035.624 - - 3.035.624 Indonesia and other Banks
Efek-efek 3.485.876 - - 3.485.876 Marketable Securities
Kredit yang diberikan 9.431.789 602.325 210.137 10.244.251 Loans
Aset lain-lain*) 723.019 76.000 33.910 832.929 Other assets*)
Jumlah 18.230.545 678.325 244.047 19.152.917 Total
Cadangan kerugian Allowance
penurunan nilai (125.954) (128.618) (84.031) (338.603) for impairment losses
Jumlah - bersih 18.104.591 549.707 160.016 18.814.314 Total - net
31 Desember 2021/December 31, 2021
Kerugian kredit Kerugian kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya-kredit umurnya-kredit
Kerugian kredit tidak memburuk/ memburuk/
Ekspektasian Lifetime ECL- Lifetime ECL-
12 bulan/ not credit credit-
12-month ECL impaired impaired Jumlah/Total
Kas 21.270 - - 21.270 Cash
Giro pada Current accounts with
Bank Indonesia 561.427 - - 561.427 Bank Indonesia
Giro pada bank lain 83.696 83.696 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.731.279 - - 1.731.279 Indonesia and other Banks
Efek-efek 1.172.572 - - 1.172.572 Marketable Securities
Efek yang dibeli dengan Securities purchased
janji dijual kembali 2.191.836 - - 2.191.836 under agreement to resell
Kredit yang diberikan 3.878.058 325.037 72.405 4.275.500 Loans
Aset lain-lain*) 609.685 59.960 57.471 727.116 Other assets*)
Jumlah 10.249.823 384.997 129.876 10.764.696 Total
Cadangan kerugian Allowance
penurunan nilai (21.395) (56.809) (24.025) (102.229) for impairment losses
Jumlah - bersih 10.228.428 328.188 105.851 10.662.467 Total – net
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables from payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
and Prima, guarantee deposit and other receivables.
153
Page 638
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
2. Risiko pasar 2. Market risk
Risiko pasar adalah risiko pada laporan posisi Market risk is the risk in the statement of
keuangan dan rekening administratif, akibat financial position and off balance sheet
perubahan dari kondisi pasar. Risiko pasar positions, due to changes in market conditions.
yang dihadapi oleh Bank terutama risiko suku The market risk also faced by the Bank is mainly
bunga. interest rate risk.
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga timbul dari adanya Interest rate risk arises from the possibility that
kemungkinan bahwa perubahan tingkat suku changes in interest rates will affect future cash
bunga akan mempengaruhi arus kas masa flows of financial instruments
depan dari instrumen keuangan.
Tabel di bawah ini mengikhtisarkan sensitivitas The following table summarises the sensitivity of
(rugi) laba bersih Bank atas perubahan tingkat the Bank’s net (loss)/income to changes in
suku bunga aset dan liabilitas dengan suku interest rates of financial assets and liabilities
bunga variabel, masing-masing sebesar 100 with variable interest rates, at 100 basis point as
basis poin pada tanggal 31 Desember 2022 of December 31, 2022 and 2021, respectively:
dan 2021:
31 Desember 2022/
December 31, 2022
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap rugi bersih 21.776 (21.776) Impact to net loss
31 Desember 2021/
December 31, 2021
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap rugi bersih 32.897 (32.897) Impact to net loss
Proyeksi di atas mengasumsikan bahwa tingkat The above projection assumes that interest
suku bunga bergerak pada jumlah yang sama, rates move by the same amount and, therefore,
sehingga tidak mencerminkan pengaruh do not reflect the (loss)/income potential impact
potensial (rugi) laba atas perubahan beberapa on the changes of some interest rates while
tingkat suku bunga sementara yang lainnya others remain unchanged. The projections also
tidak berubah. Proyeksi juga mengasumsikan assume that all other variables are held
bahwa seluruh variabel lainnya adalah konstan constant and based on a constant reporting date
dan berdasarkan tanggal pelaporan yang position and that all positions run to maturity.
konstan serta seluruh posisi hingga jatuh
tempo.
154
Page 639
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko harga Price risk
Tabel di bawah ini mengikhtisarkan sensitivitas The table below summarizes the sensitivity of
penghasilan komprehensif lain Bank atas the Bank's other comprehensive income to
perubahan harga pasar efek-efek dalam changes in market price of marketable
klasifikasi nilai wajar melalui penghasilan securities classified as fair value through other
komprehensif lain, masing-masing sebesar 100 comprehensive income by 100 basis points as
basis poin pada tanggal 31 Desember 2022 dan of December 31, 2022 and 2021, respectively:
2021:
31 Desember 2022/
December 31, 2022
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap keuntungan/
(kerugian) yang belum Impact on unrealized gain/(loss)
direalisasi atas nilai wajar in fair value of marketable
efek-efek yang diukur pada securities measured
nilai wajar melalui penghasilan at fair value through other
komprehensif lain 35.548 (35.548) comprehensive income
31 Desember 2021/
December 31, 2021
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap keuntungan/
(kerugian) yang belum Impact on unrealized gain/(loss)
direalisasi atas nilai wajar in fair value of marketable
efek-efek yang diukur pada securities measured
nilai wajar melalui penghasilan at fair value through other
komprehensif lain 11.457 (11.457) comprehensive income
Risiko nilai tukar Foreign exchange risk
Risiko nilai tukar yakni risiko terjadinya Foreign exchange risk is the risk of uncertainty
ketidakpastian ekspektasi yang diakibatkan of expectation due to changes in the exchange
oleh pergerakan nilai tukar dari mata uang yang rates of the foreign currencies used by the Bank.
digunakan oleh Bank. Bank tidak memiliki The Bank does not have material foreign
eksposur yang material terhadap fluktuasi nilai currency exposures because the Bank has no
tukar karena Bank tidak memiliki aset dan monetary assets and liabilities in foreign
liabilitas moneter dalam mata uang asing. currencies.
3. Risiko likuiditas 3. Liquidity risk
Risiko likuiditas merupakan suatu Liquidity risk is an inability to accommodate
ketidakmampuan untuk mengakomodasikan maturities of liabilities and drawdowns and
jatuh tempo liabilitas dan penarikan serta financing growth of assets and to meet liabilities
pembiayaan pertumbuhan aset dan untuk at a reasonable market price level. Liquidity
memenuhi liabilitas pada tingkat harga pasar management includes maintaining liquidity at a
yang layak. Pengelolaan likuiditas selain sufficient level to fulfill maturing liabilities and
meliputi pemeliharaan likuiditas pada tingkat monitored through Asset and Liability
yang cukup untuk memenuhi liabilitas yang Committee (ALCO).
jatuh tempo disuatu waktu dan dimonitor melalui
Asset and Liability Committee (ALCO).
155
Page 640
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
Bank mengukur dan memantau risiko likuiditas The Bank measures and monitors liquidity risk
melalui analisis konsentrasi aset dan liabilitas, through analysis of the concentration of assets
transaksi rekening administrasi, serta and liabilities, administrative account
kemampuan akses pada sumber-sumber transactions, as well as the ability to access
pendanaan. Bank juga memantau risiko funding sources. The Bank also monitors
likuiditas dengan memantau gap jatuh tempo liquidity risk by monitoring the Bank's liquidity
likuiditas Bank termasuk rasio-rasio likuiditas. maturity gap, including liquidity ratios.
Tabel dibawah ini menyajikan analisa jatuh The table below presents the analysis of the
tempo aset dan liabilitas keuangan Bank pada maturity of financial assets and liabilities of
tanggal 31 Desember 2022 dan 2021, Bank as of December 31, 2022 and 2021,
berdasarkan jangka waktu yang tersisa sampai based on the remaining period until the maturity
tanggal jatuh tempo kontrak: date of the contract:
31 Desember 2022/December 31, 2022
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Aset Assets
Kas 16.681 - - - - 16.681 Cash
Giro pada Current accounts with
Bank Indonesia 1.360.172 - - - - 1.360.172 Bank Indonesia
Giro pada Current accounts with
Bank lain 177.384 - - - - 177.384 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 3.035.624 - - - - 3.035.624 Indonesia and other Banks
Efek-efek - - 56.494 153.928 3.275.454 3.485.876 Marketable securities
Kredit yang diberikan 1.257.840 3.365.902 1.732.961 2.092.649 1.794.899 10.244.251 Loans
Aset lain-lain*) 803.199 54.841 - - 98.843 956.883 Other assets*)
Jumlah 6.650.900 3.420.743 1.789.455 2.246.577 5.169.196 19.276.871 Total
Liabilitas Liabilities
Liabilitas segera 252.931 - - - - 252.931 Liabilities due immediately
Simpanan nasabah 10.773.334 2.994.574 447.627 234.963 - 14.450.498 Deposits from customers
Simpanan dari bank lain 51.165 136.500 10.000 90.000 - 287.665 Deposits from other banks
Efek-efek yang dijual dengan Securities soldd
janji dibeli kembali 585.367 - - - - 585.367 under repurchase agreement
Liabilitas sewa - 18.039 - - 32.495 50.534 Lease liabilities
Liabilitas lain-lain**) 125.007 151.860 13.978 - - 290.845 Other liabilities**)
Jumlah 11.787.804 3.300.973 471.605 324.963 32.495 15.917.840 Total
Perbedaan jatuh tempo (5.136.904) 119.770 1.317.850 1.921.614 5.136.701 3.359.031 Maturity gap
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables from payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
and Prima, guarantee deposit and other receivables.
**)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang
masih harus dibayar, pendapatan diterima dimuka, bonus, biaya layanan dan **)
Other liabilities consist of general accrued expenses, deposits from customers,
komisi kredit yang masih harus dibayar, biaya asuransi kredit yang masih harus accrued expenses, advances payable, bonus, accrued loan service fees and
dibayar dan lainnya. commissions, accrued loan insurance expenses and others.
156
Page 641
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
Tabel dibawah ini menyajikan analisa jatuh The table below presents the analysis of the
tempo aset dan liabilitas keuangan Bank pada maturity of financial assets and liabilities of
tanggal 31 Desember 2022 dan 2021, Bank as of December 31, 2022 and 2021,
berdasarkan jangka waktu yang tersisa sampai based on the remaining period until the maturity
tanggal jatuh tempo kontrak (lanjutan): date of the contract (continued):
31 Desember 2021/December 31, 2021
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Aset Assets
Kas 21.270 - - - - 21.270 Cash
Giro pada Current accounts with
Bank Indonesia 561.427 - - - - 561.427 Bank Indonesia
Giro pada Current accounts with
Bank lain 83.696 - - - - 83.696 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.701.511 29.768 - - - 1.731.279 Indonesia and other Banks
Efek-efek - 100.553 5.070 76.332 990.617 1.172.572 Marketable securities
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 2.191.836 - - - - 2.191.836 under agreements to resell
Kredit yang diberikan 731.959 616.940 531.740 574.543 1.820.318 4.275.500 Loans
Aset lain-lain*) 652.057 10.605 - - 64.454 727.116 Other assets*)
Jumlah 5.943.756 757.866 536.810 650.875 2.875.389 10.764.696 Total
Liabilitas Liabilities
Liabilitas segera 167.691 - - - - 167.691 Liabilities due immediately
Simpanan nasabah 4.224.990 2.698.042 829.080 372.305 - 8.124.417 Deposits from customers
Simpanan dari bank lain 6.030 34.000 - - - 40.030 Deposits from other banks
Liabilitas sewa - - - 3.914 54.014 57.928 Lease liabilities
Liabilitas lain-lain**) 11.950 15.336 14.370 38 3 41.697 Other liabilities**)
Jumlah 4.410.661 2.747.378 843.450 376.257 54.017 8.431.763 Total
Perbedaan jatuh tempo 1.533.095 (1.989.512) (306.640) 274.618 2.821.372 2.332.933 Maturity gap
*)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, *)
Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan lain dari repayment, insurance receivables, receivables from payment gateway, interest
debitur, tagihan ATM Bersama, ALTO dan Prima, setoran jaminan dan tagihan lain. receivables, other receivables from debtor, receivables from ATM Bersama, ALTO
and Prima, guarantee deposit and other receivables.
**)
Liabilitas lain-lain terdiri dari cadangan biaya umum, kewajiban payment point online **)
Other liabilities consist of general accrued expenses, payment point online banking
banking, titipan nasabah, beban yang masih harus dibayar, pendapatan diterima liabilities, deposits from customers, accrued expenses, advances payable, bonus
dimuka, bonus dan lainnya. and others.
Tabel jatuh tempo berikut ini menyajikan The maturity tables below provide information
informasi mengenai perkiraan jatuh tempo dari about maturities on contractual undiscounted
liabilitas keuangan sesuai arus kas kontraktual cash flow of financial liabilities using average
yang tidak didiskontokan dengan menggunakan effective interest rate during the year as of
suku bunga efektif rata-rata selama tahun December 31, 2022 and 2021:
berjalan pada tanggal 31 Desember 2022
dan 2021:
31 Desember 2022/December 31, 2022
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Liabilitas Liabilities
Liabilitas segera 252.931 - - - - 252.931 Liabilities due immediately
Simpanan nasabah 10.826.625 3.047.516 463.454 251.810 - 14.589.405 Deposits from customers
Simpanan dari bank lain 51.403 138.338 10.269 94.914 - 294.924 Deposits from other banks
Efek yang dijual dengan Securities sold under
janji dibeli kembali 588.134 - - - - 588.134 repurchase agreement
Liabilitas sewa - 18.281 - - 41.321 59.602 Lease liabilities
Liabilitas lain-lain*) 125.007 151.860 13.978 - - 290.845 Other liabilities*)
Jumlah 11.844.100 3.355.995 487.701 346.724 41.321 16.075.841 Total
*)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang *)
Other liabilities consist of general accrued expenses, deposits from customers,
masih harus dibayar, pendapatan diterima dimuka, bonus, biaya layanan dan accrued expenses, advances payable, bonus, accrued loan service fees and
komisi kredit yang masih harus dibayar, biaya asuransi kredit yang masih harus commissions, accrued loan insurance expenses and others.
dibayar dan lainnya.
157
Page 642
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
31 Desember 2021/December 31, 2021
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Liabilitas Liabilities
Liabilitas segera 167.691 - - - - 167.691 Liabilities due immediately
Simpanan nasabah 4.245.640 2.749.534 860.725 401.122 - 8.257.021 Deposits from customers
Simpanan dari bank lain 6.045 34.286 - - - 40.331 Deposits from other banks
Liabilitas sewa - - - 4.122 68.386 72.508 Lease liabilities
Liabilitas lain-lain*) 11.950 15.336 14.370 38 3 41.697 Other liabilities*)
Jumlah 4.431.326 2.799.156 875.095 405.282 68.389 8.579.248 Total
*)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang *)
Other liabilities consist of general accrued expenses, deposits from customers,
masih harus dibayar, pendapatan diterima dimuka, bonus, biaya layanan dan accrued expenses, advances payable, bonus, accrued loan service fees and
komisi kredit yang masih harus dibayar, biaya asuransi kredit yang masih harus commissions, accrued loan insurance expenses and others.
dibayar dan lainnya.
4. Risiko operasional 4. Operational risk
Risiko operasional merupakan peluang Operational risk is an opportunity for loss
kerugian yang disebabkan adanya kegagalan caused by process failure, system or personnel
proses, kelemahan sistem atau personel, weakness, negligence, crime, a combination of
kelalaian, kejahatan, kombinasi faktor diatas the above factors or due to external factors that
maupun karena faktor eksternal yang tidak are not always under the Bank’s control. In
selalu berada dibawah kendali Bank. Dalam managing operational risk, each business unit is
pengelolaan risiko operasional, masing-masing responsible for risks that occur in daily
unit usaha bertanggung jawab untuk risiko yang operational activities with reference to policies
terjadi pada kegiatan operasional sehari-hari and procedures, routine control and
dengan mengacu pada kebijakan dan prosedur, supervision. In addition, operational risk
pengendalian dan pengawasan rutin. Selain itu, management also includes matters related to
pengelolaan risiko operasional juga meliputi hal- product development, information technology
hal yang terkait dengan pengembangan produk, systems, human resources and "know your
sistem informasi teknologi, sumber daya customer" principle as prevention aspect
manusia dan prinsip “know your customer” against the possibility of undesirable things.
sebagai aspek pencegahan terhadap
kemungkinan adanya hal-hal yang tidak
diinginkan.
Untuk memitigasi risiko operasional, Bank: To mitigate operational risk, the Bank:
- Telah memiliki kebijakan, prosedur dan - Establish policies, procedures and limit
penetapan limit yang bermanfaat dalam setting that are useful in monitoring,
memantau, mengukur dan memitigasi measuring and mitigating operational risk.
risiko operasional.
- Penyusunan dan pelaksanaan Business - Preparation and implementation of
Continuity Planning (BCP) sebagai bagian Business Continuity Planning (BCP) as part
dari Business Continuity Management of Business Continuity Management (BCM)
(BCM) yang telah dilakukan pemantauan which has been monitored and tested
dan pelaksanaan uji coba secara berkala, regularly, at minimum on an annual basis.
minimal setiap tahun sekali.
- Risk Control Self Assesment (RCSA) yang - Continuous update on the Risk Control Self
terus diperbaharui sejalan dengan Assessment (RCSA) inline with the Bank’s
perkembangan bisnis Bank. business growth.
158
Page 643
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
4. Risiko operasional (lanjutan) 4. Operational risk (continued)
- Adanya pemisahan fungsi Departemen - Separation of Departmental functions that
yang melakukan identifikasi dan identifies and measures operational risk in
pengukuran risiko operasional di Lini 1 dan Line 1 and Line 2.
Lini 2.
- Bank menerapkan fraud awareness secara - The Bank implements regular fraud
berkala kepada seluruh karyawan serta awareness to the Bank’s employees and
adanya pengkinian kebijakan updates the whistleblowing system policy.
whistleblowing system.
5. Risiko hukum 5. Legal risk
Risiko hukum merupakan risiko yang Legal risk is the risk raised by the weakness in
disebabkan oleh kelemahan sistem yuridis atau juridical aspects of the business, which could be
oleh adanya tuntutan hukum, ketiadaan caused by legal claims, non-existence of
peraturan perundang-undangan yang supported regulation or weaknesses in
mendukung, atau kelemahan perikatan seperti agreements, such as unfulfilled terms and
tidak dipenuhinya syarat sahnya kontrak dan conditions in contracts and incomplete collateral
pengikatan agunan yang tidak sempurna. binding.
Bank mengelola risiko hukum dengan Legal risks are managed by ensuring that all
memastikan seluruh aktivitas dan hubungan activities and business relationships between
kegiatan usaha Bank dengan pihak ketiga the Bank with third parties are based on rules
didasarkan pada aturan dan persyaratan yang and conditions that are able to protect the
dapat melindungi kepentingan Bank dari segi Bank's interests from a legal perspective.
hukum.
6. Risiko strategi 6. Strategic risk
Risiko strategi merupakan risiko yang Strategic risk is the risk caused by improper
disebabkan oleh adanya pengambilan decision making and/or improper strategic
keputusan dan/atau proses penerapan strategi implementation process or the Bank's failure in
yang tidak tepat atau kegagalan Bank dalam responding to changes from external conditions.
merespon perubahan-perubahan dari kondisi
eksternal.
Risiko strategi dikelola oleh Bank melalui Strategic risk is managed by the Bank through
proses pertimbangan dan pengambilan collective and comprehensive consideration and
keputusan strategis secara kolektif dan strategic decision making, which involves the
komprehensif, yang melibatkan Dewan Direksi Board of Directors and established Committees.
dan Komite-Komite yang telah dibentuk.
7. Risiko kepatuhan 7. Compliance risk
Risiko kepatuhan adalah risiko yang terjadi Compliance risk is the risk that occurs as a result
akibat Bank tidak mematuhi atau tidak of the Bank not complying with or not
melaksanakan peraturan perundang-undangan implementing applicable laws and regulations.
dan ketentuan lainnya yang berlaku.
Bank mengelola risiko kepatuhan dengan The Bank manages its compliance risk by
melakukan penelaahan secara komprehensif performing comprehensive review to ensure that
untuk memastikan kesesuaian prosedur the Bank's standard operational procedures and
standar operasional serta pengembangan new product development conform with external
produk baru dengan peraturan eksternal. regulations.
159
Page 644
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
8. Risiko reputasi 8. Reputation risk
Risiko reputasi timbul dari adanya publikasi Reputation risk arises from negative
negatif yang terkait dengan kegiatan usaha publications related to the Bank's business
Bank atau persepsi negatif mengenai Bank. activities or negative perceptions about the
Bank.
Risiko reputasi Bank dikelola dengan The Bank manages its reputation risk by
pemberian pelayanan terbaik kepada nasabah, providing the best service to customers,
pembentukan unit pengaduan nasabah dan establishing a customer complaints unit and
memastikan kesesuaian seluruh aktivitas ensuring compliance to the prevailing
kegiatan usaha Bank dengan peraturan yang regulations in all of the Bank’s business
terkait. activities.
39. MANAJEMEN MODAL 39. CAPITAL MANAGEMENT
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank’s capital
pengelolaan modal adalah untuk memastikan management policy are to ensure that the Bank has
bahwa Bank memiliki modal yang kuat untuk a strong capital to support the Bank’s business
mendukung strategi pengembangan ekspansi expansion strategy currently, to sustain future
usaha Bank saat ini dan mempertahankan development of the business, to meet regulatory
kelangsungan pengembangan di masa mendatang capital adequacy requirements and also to ensure
serta untuk memenuhi ketentuan kecukupan the efficiency of Bank’s capital structure.
permodalan yang ditetapkan oleh regulator serta
memastikan agar struktur permodalan Bank telah
efisien.
Bank menyusun Rencana Permodalan berdasarkan The Bank undertakes Capital Planning based on
penilaian dan penelaahan atas kebutuhan assessment and review of the capital situation in
kecukupan permodalan yang dipersyaratkan dan terms of the legal capital adequacy requirement,
mengkombinasikannya dengan tinjauan combined with assessment of economic outlooks.
perkembangan ekonomi terkini. Bank senantiasa The Bank will continue to link financial and capital
akan menghubungkan tujuan keuangan dan adequacy goals to risk which can be tolerated by the
kecukupan modal terhadap risiko yang dapat appetite through the capital planning process
ditoleransi melalui proses perencanaan modal, method as well as assess the businesses based on
begitu pula dengan bisnis yang disesuaikan dengan the Bank’s capital and liquidity requirements.
tingkat permodalan dan persyaratan likuiditas Bank.
Kebutuhan permodalan Bank juga direncanakan The capital needs of the Bank are also discussed
dan didiskusikan secara rutin yang didukung dengan and planned on a routine basis supported by data
data-data analisis. Rencana Permodalan disusun analysis. Capital Planning is prepared by the Board
oleh Dewan Direksi sebagai bagian dan Rencana of Directors as part of the Bank’s business plan and
Bisnis Bank dan disetujui oleh Dewan Komisaris. is approved by the Board of Commissioners. Capital
Perencanaan ini diharapkan akan memastikan Planning ensures that adequate levels of capital and
tersedianya modal yang cukup dan terciptanya strong mix of the different components of capital are
struktur permodalan yang kuat guna mendukung maintained to support business growth in the future.
pertumbuhan bisnis ke depan.
160
Page 645
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN MODAL (lanjutan) 39. CAPITAL MANAGEMENT (continued)
Otoritas Jasa Keuangan (OJK) menentukan dan Financial Services Authority (OJK) sets and monitors
mengawasi kebutuhan modal Bank. Bank capital requirements for the Bank. The Bank is
diwajibkan untuk mentaati peraturan yang berlaku required to comply with prevailing regulation in
dalam hal ini modal yang diwajibkan regulator. respect of regulatory capital. The Bank's approach to
Pendekatan Bank terhadap pengelolaan modal capital management is driven by the Bank's strategic
ditentukan oleh strategi dan persyaratan organisasi and organisational requirements, taking into account
bank, dengan memperhitungkan peraturan, serta regulatory, economic and commercial.
keadaan ekonomi dan komersial.
Sebelum 1 Januari 2015, Bank menghitung Before January 1, 2015, the Bank calculates its
kebutuhan modal berdasarkan (Peraturan Bank capital requirements in accordance with Bank
Indonesia) PBI No.14/18/PBI/2012 tanggal Indonesia Regulation (PBI) No.14/18/PBI/2012
28 November 2012 tentang Kewajiban Penyediaan dated November 28, 2012 on Minimum Capital
Modal Minimum Bank Umum berdasarkan Peringkat Reserve for General Bank based on Risk Profile
Profil Risiko, yang merupakan perubahan dari PBI Rating, which amends PBI No.10/15/PBI/2008 dated
No.10/15/PBI/2008 tanggal 24 September 2008. September 24, 2008.
Bank menghitung kebutuhan modal berdasarkan The Bank calculates its capital requirements in
Peraturan Otoritas Jasa Keuangan (POJK) accordance with Financial Services Authority
No. 34/POJK.03/2016 tanggal 26 September 2016 Regulation (POJK) No. 34/POJK.03/2016 dated
tentang “Perubahan atas Peraturan Otoritas Jasa September 26, 2016 about "Changes to POJK
Keuangan No. 11/POJK.03/2016 tentang kewajiban No. 11/POJK.03/2016 related to Minimum Capital
Penyediaan Modal Minimum Bank Umum”, dimana Reserve for General Banks", where the regulatory
modal yang diwajibkan regulator dianalisa dalam capital is analyzed into two tiers as follows:
dua tier sebagai berikut:
- Modal inti (tier 1), yang terdiri dari modal inti - Core capital (tier 1), which consists of core and
utama dan modal inti tambahan. Modal inti additional core capital. Core capital includes
utama antara lain meliputi modal ditempatkan issued and fully paid-up capital, additional paid-
dan disetor penuh, tambahan modal disetor, in capital, general reserve, specific reserve,
cadangan umum, laba tahun lalu dan retained earnings and profit for the period/year
periode/tahun berjalan (100%), penghasilan (100%), other comprehensive income deriving
komprehensif lainnya berupa potensi from potential gain/loss from the changes in fair
keuntungan/kerugian yang berasal dari value of financial assets classified as fair value
perubahan nilai wajar aset keuangan dalam through other comprehensive income, shortfall
kelompok nilai wajar melalui penghasilan between allowable amount of allowance for
komprehensif lain, selisih kurang dari uncollectible account on productive assets
penyisihan penghapusan aset produktif sesuai according to Bank Indonesia guideline and
ketentuan Bank Indonesia dan cadangan allowance for impairment losses on productive
kerugian penurunan nilai aset produktif yang assets. Deferred tax assets, intangible assets
diperbolehkan. Aset pajak tangguhan, aset tak (including goodwill) and share investments
berwujud (termasuk goodwill) dan penyertaan (100%) are deducted from core capital.
(100%) merupakan faktor pengurang modal inti Additional core capital includes non-cumulative
utama. Modal inti tambahan antara lain terdiri preference shares, subordinated securities and
dari saham preferen, surat berharga subordinated debts net of buyback portion.
subordinasi dan pinjaman subordinasi dimana
ketiganya bersifat non-kumulatif setelah
dikurangi pembelian kembali.
- Modal pelengkap (tier 2) antara lain meliputi - Supplementary capital (tier 2), which includes
surat berharga subordinasi dan pinjaman subordinated securities and subordinated debts
subordinasi serta penyisihan penghapusan and allowance for uncollectible account on
aset produktif sesuai ketentuan Bank productive assets according to Bank Indonesia
Indonesia. guideline.
161
Page 646
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN MODAL (lanjutan) 39. CAPITAL MANAGEMENT (continued)
Bank wajib menyediakan modal inti (tier 1) paling Banks are required to provide core capital (tier 1) at
rendah sebesar 6% dari ATMR dan modal inti utama a minimum of 6% from RWA and Common Equity tier
(Common Equity tier 1) paling rendah sebesar 4,5% 1 at a minimum of 4.5% from RWA.
dari ATMR.
- Modal tier 1, meliputi modal ditempatkan dan - Tier 1 capital, which includes issued and fully
disetor penuh, cadangan umum, saldo laba dan paid share capital, general reserve, retained
laba periode berjalan. earnings and profit for the period.
- Modal tier 2, meliputi penyisihan kerugian - Tier 2 capital, which includes the eligible
penurunan nilai yang diperbolehkan. amount of allowance for impairment losses.
Bank tidak mempunyai modal tambahan lain yang The Bank does not have any other supplementary
memenuhi kriteria modal tier 3 sesuai dengan capital which meets the criteria of tier 3 capital under
peraturan Bank Indonesia yang berlaku. prevailing Bank Indonesia’s regulation.
Berbagai batasan telah diterapkan untuk bagian- Various limits are applied to elements of the
bagian modal yang diwajibkan oleh regulator. regulatory capital. The effect of deferred taxation has
Pengaruh dari pajak tangguhan telah dikeluarkan been excluded in determining the amount of retained
dalam menentukan jumlah saldo laba untuk modal earnings for tier 1 capital; only 50 percent of the profit
tier 1; hanya 50 persen laba periode berjalan for the period before deferred taxation is being
sebelum pajak tangguhan yang dapat included in tier 1 capital; and qualifying tier 2 capital
diperhitungkan dalam modal tier 1; dan modal tier 2 cannot exceed tier 1 capital. There is also a
tidak boleh melebihi modal tier 1 Juga terdapat restriction on the amount of collective impairment
batasan jumlah penyisihan kolektif penurunan nilai allowances that may be included as part of tier 2
yang boleh dimasukkan sebagai bagian dari modal capital.
tier 2.
Aset Tertimbang Menurut Risiko ("ATMR") Bank The Bank's Risk Weighted Assets ("RWA") are
ditentukan berdasarkan persyaratan yang telah determined according to specified requirements
ditentukan yang mencerminkan berbagai tingkatan which reflect the varying levels of risk attached to
risiko yang terkait dengan aset dan eksposur, yang assets and exposures not recognised in the
tidak tercermin dalam laporan posisi keuangan. statement of financial position. Based on Central
Berdasarkan peraturan Bank Indonesia, Bank Bank regulations, the Bank needs to take into
diharuskan untuk mempertimbangkan risiko kredit, consideration its credit risk, market risk and
risiko pasar dan risiko operasional dalam mengukur operational risk in measuring the ATMR.
ATMR Bank.
Kebijakan Bank adalah menjaga modal yang kuat The Bank's policy is to maintain a strong capital base
untuk menjaga kepercayaan pemodal, kreditur dan to maintain investor, creditor and market confidence
pasar dan untuk mempertahankan perkembangan and to sustain future development of business. The
bisnis di masa depan. Pengaruh tingkat modal impact of the level of capital to shareholders' return
terhadap tingkat pengembalian ke pemegang is also considered and the Bank also recognises the
saham juga diperhitungkan dan Bank juga need to maintain a balance between the higher
memahami perlunya menjaga keseimbangan antara return that might be possible with greater gearing
tingkat pengembalian yang tinggi, yang and the advantages and security level afforded by
dimungkinkan dengan gearing yang lebih besar a strong capital position.
serta keuntungan-keuntungan dan tingkat
keamanan yang didapat dari posisi modal yang kuat.
Manajemen menggunakan rasio permodalan yang Management uses regulatory capital ratios in order
diwajibkan regulator untuk memantau permodalan to monitor its capital base, and these capital ratios
Bank dan rasio-rasio modal ini tetap menjadi standar remain the industry standards for measuring capital
industri untuk mengukur kecukupan modal. adequacy. FSA’s approach to such measurement is
Pendekatan OJK untuk pengukuran ini terutama primarily based on monitoring the relationship of the
didasarkan pada pemantauan hubungan antara Bank’s risk profile with the available capital. The
profil risiko Bank dengan ketersediaan modal. Bank Bank is required to provide minimum capital based
wajib menyediakan modal minimum sesuai profil on the risk profile.
risiko.
162
Page 647
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. MANAJEMEN MODAL (lanjutan) 39. CAPITAL MANAGEMENT (continued)
Penyediaan modal minimum sebagaimana Minimum capital requirements are as follows:
dimaksud ditetapkan sebagai berikut:
a. Untuk profil risiko peringkat 1 (satu), modal a. For banks with risk profile rating 1 (one), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 8% of Risk
8% dari Aset Tertimbang Menurut Risiko; Weighted Asset;
b. Untuk profil risiko peringkat 2 (dua), modal b. For banks with risk profile rating 2 (two), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 9% to less than
9% sampai dengan kurang dari 10% dari Aset 10% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
c. Untuk profil risiko peringkat 3 (tiga), modal c. For banks with risk profile rating 3 (three), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 10% to less
10% sampai dengan kurang dari 11% dari Aset than 11% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
d. Untuk profil risiko peringkat 4 (empat) atau d. For banks with risk profile rating 4 (four) or
5 (lima), modal minimum terendah yang wajib 5 (five), the minimum capital requirement is
dimiliki adalah 11% sampai dengan kurang dari 11% to less than 14% of Risk Weighted Asset.
14% dari Aset Tertimbang Menurut Risiko.
Posisi modal yang diwajibkan sesuai peraturan The Bank's regulatory capital in accordance with
Bank Indonesia yang berlaku pada tanggal Bank Indonesia regulation as of December 31, 2022
31 Desember 2022 dan 2021 adalah sebagai and 2021 was as follows:
berikut:
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Modal inti (Tier 1) 3.557.889 2.754.751 Core capital (Tier 1)
Modal pelengkap (Tier 2) 84.770 38.900 Supplementary capital (Tier 2)
Jumlah modal 3.642.659 2.793.651 Total capital
Aset tertimbang menurut risiko Risk weighted asset
Risiko kredit 9.305.484 4.144.616 Credit risk
Risiko operasional 595.813 511.943 Operational risk
Risiko pasar - 377.795 Market risk
Rasio penyediaan modal Capital adequacy ratio
Dengan risiko kredit dan operasional 36,79% 59,99% With credit and operational risk
Dengan risiko kredit, pasar
dan operasional 36,79% 55,49% With credit, market and operational risk
Posisi rasio Kewajiban Penyediaan Modal Minimum The Capital Adequacy Ratio (CAR) of the Bank as of
(KPMM) Bank tanggal 31 Desember 2022 dan 2021 December 31, 2022 and 2021. respectively is
masing-masing sebesar 36,79% dan 55,49%. 36.79% and 55.49%.
Bank telah mematuhi semua persyaratan modal The Bank has complied with all regulatory imposed
yang ditetapkan oleh pihak regulator sepanjang capital requirements throughout the reporting period,
periode pelaporan, khususnya berkenaan dengan particularly regarding Capital Adequacy Ratio (CAR)
perhitungan Kewajiban Penyediaan Modal Minimum and calculation of Risk Weighted Assets (RWA).
(KPMM) dan Aktiva Tertimbang Menurut Risiko
(ATMR).
163
Page 648
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. RASIO KEUANGAN PENTING LAINNYA 40. OTHER SIGNIFICANT FINANCIAL RATIOS
31 Desember 2022/ 31 Desember 2021/
December 31, 2022 December 31, 2021
Aset produktif bermasalah dan non Adversely classified earning assets and
produktif bermasalah terhadap non-earning assets to the total earning
jumlah aset produktif dan non produktif 2,40% 1,55% asset and non-earning assets
Aset produktif bermasalah terhadap Adversely classified earning assets to
jumlah aset produktif 2,16% 1,09% total earning assets
Cadangan kerugian penurunan nilai
aset keuangan terhadap Allowance for impairment losses
aset produktif 1,94% 1,97% financial asset to earning assets
NPL - bruto 2,56% 1,75% NPL - gross
NPL - neto 2,05% 1,19% NPL - net
41. RUGI PER SAHAM DASAR 41. LOSS PER SHARE
Rugi tahun berjalan per saham Basic loss per share is computed by dividing loss for
dasar dihitung dengan membagi rugi the year by the weighted average number of shares
tahun berjalan dengan rata-rata tertimbang jumlah of outstanding common stock during the related
lembar saham biasa yang beredar pada tahun year.
bersangkutan.
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2022 2021
Net loss for the
Rugi bersih tahun berjalan (789.059) (986.289) current year
Weighted average number
Rata-rata tertimbang total saham 9.422 8.646 of shares
Rugi per saham dasar Basic and diluted loss
dan dilusian per share
(dalam Rupiah penuh) (83,75) (114,07) (in Rupiah full amount)
42. TAMBAHAN INFORMASI ARUS KAS 42. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
1 Januari 2022/ 31 Desember 2022/
January 1, Arus kas/ Non-kas/ December 31,
2022 Cash flows Non-cash 2022
Liabilitas sewa 57.928 (33.898) 26.504 50.534 Lease liabilities
1 Januari 2021/ 31 Desember 2021/
January 1, Arus kas/ Non-kas/ December 31,
2021 Cash flows Non-cash 2021
Liabilitas sewa 5.657 (20.832) 73.103 57.928 Lease liabilities
164
Page 649
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. PERISTIWA SETELAH TANGGAL NERACA 43. SUBSEQUENT EVENT
Sehubungan dengan Penambahan Modal dengan In connection with the Capital Increase with Pre-
Hak Memesan Efek Terlebih Dahulu VI (“PMHMETD emptive Rights VI (“PMHMETD VI”), on January 2,
VI”), pada tanggal 2 Januari 2023, Bank telah 2023, the Bank has received notification letter from
menerima surat pemberitahuan dari OJK dengan FSA No. S-1/PB.313.2023 regarding Confirmation of
No. S-1/PB.313/2023 tentang Penegasan atas Changes in the Shareholders’ Composition
Perubahan Komposisi Kepemilikan dalam Rangka Resulting from PMHMETD VI, therefore the Capital
PMHMETD VI, sehingga Dana Setoran Modal Deposit Fund of Rp1,701,137 has been recognized
sebesar Rp1.701.137 telah diakui menjadi as additional issued and fully paid capital in January
tambahan modal ditempatkan dan disetor penuh 2023.
pada bulan Januari 2023.
44. PERNYATAAN STANDAR AKUNTANSI 44. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI ACCOUNTING STANDARDS (IFAS)
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan Bank namun to the date of issuance of the Bank financial
belum berlaku efektif diungkapkan berikut ini. statements, but not yet effective are disclosed
Manajemen bermaksud untuk menerapkan standar- below. The management intends to adopt these
standar tersebut yang dipertimbangkan relevan standards that are considered relevant to the Bank
terhadap Bank pada saat efektif, dan dampaknya when they become effective, and the impact to the
terhadap posisi dan kinerja keuangan Bank masih consolidated financial position and performance of
diestimasi pada tanggal 29 Maret 2023: the Bank is still being estimated as of March 29,
2023:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2023
2023
Amendemen PSAK 16: Aset Tetap - Hasil sebelum Amendments to PSAK 16: Fixed Assets - Proceeds
Penggunaan yang Diintensikan before Intended Use
Amandemen ini tidak memperbolehkan entitas untuk The amendments prohibit entities to deduct from the
mengurangi suatu hasil penjualan item yang cost of an item of fixed assets, any proceeds from
diproduksi saat membawa aset tersebut ke lokasi dan selling items produced while bringing that asset to
kondisi yang diperlukan supaya aset dapat the location and condition necessary for it to be
beroperasi sesuai dengan intensi manajemen dari capable of operating in the manner intended by
biaya perolehan suatu aset tetap. Sebaliknya, entitas management. Instead, an entity recognizes the
mengakui hasil dari penjualan item-item tersebut, dan proceeds from selling such items, and the costs of
biaya untuk memproduksi item-item tersebut, dalam producing those items, in the profit or loss.
laba rugi.
Amandemen tersebut berlaku efektif untuk periode The amendment is effective for annual reporting
pelaporan tahunan yang dimulai pada atau setelah periods beginning on or after 1 January 2023 and
1 Januari 2023 dan diterapkan secara retrospektif shall be applied retrospectively to items of property,
untuk aset tetap yang tersedia untuk digunakan pada plant and equipment made available for use on or
atau setelah awal dari periode sajian paling awal after the beginning of the earliest period presented
dimana entitas pertama kali menerapkan when the entity first applies the amendment.
amandemen tersebut.
Amandemen tersebut diperkirakan tidak akan The amendments are not expected to have a
berdampak material terhadap pelaporan keuangan material impact on the financial reporting of the
Bank. Bank.
165
Page 650
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERNYATAAN STANDAR AKUNTANSI 44. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI (lanjutan) ACCOUNTING STANDARDS (IFAS) (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2023
2023 (lanjutan) (continued)
Amendemen PSAK 1: Penyajian Laporan Keuangan Amendments to PSAK 1: Presentation of Financial
Tentang Klasifikasi Liabilitas sebagai Jangka Pendek Statements – Classification of a Liability as current
atau Jangka Panjang or non-current
Amandemen ini menentukan persyaratan untuk The amendments specify the requirements for
mengklasifikasikan suatu liabilitas sebagai jangka classifying liabilities as current or non-current and
pendek atau jangka panjang dan menjelaskan: clarify:
hal yang dimaksud sebagai hak untuk what is meant by a right to defer settlement,
menangguhkan pelunasan, the right to defer must exist at the end of the
hak untuk menangguhkan pelunasan harus ada reporting period,
pada akhir periode pelaporan,
klasifikasi tersebut tidak dipengaruhi oleh classification is not affected by the likelihood
kemungkinan entitas akan menggunakan hakya that an entity will exercise its deferral right, and
untuk menangguhkan liabilitas, dan
hanya jika derivatif melekat pada liabilitas only if an embedded derivative in a convertible
konversi tersebut adalah suatu instrumen liability is an equity instrument would the terms
ekuitas, maka syarat dan ketentuan dari suatu and conditions of a liability will not impact its
liabilitas konversi tidak akan berdampak pada classification.
klasifikasinya.
Amandemen tersebut berlaku efektif untuk periode The amendments are effective for annual reporting
pelaporan tahunan yang dimulai pada atau setelah periods beginning on or after January 1, 2023 and
1 Januari 2023 dan diterapkan secara retrospektif. shall be applied retrospectively.
Amandemen tersebut diekspektasikan tidak akan The amendments are not expected to have a
berdampak material terhadap pelaporan keuangan material impact on the financial reporting of the
Bank. Bank.
Amandemen PSAK 1: Penyajian laporan keuangan Amendment of PSAK 1: Presentation of financial
tentang Pengungkapan Kebijakan Akuntansi statement - Disclosure of accounting policies
Amandemen ini memberikan panduan dan contoh This amendments provides guidance and examples
untuk membantu entitas menerapkan pertimbangan to help entities apply materiality judgements to
materialitas dalam pengungkapan kebijakan accounting policy disclosures. The amendment aim
akuntansi. Amandemen tersebut bertujuan untuk to help entities provide accounting policy
membantu entitas menyediakan pengungkapan disclosures that are more useful by replacing the
kebijakan akuntansi yang lebih berguna dengan requirement for entities to disclose their ‘significant’
mengganti persyaratan untuk mengungkapkan accounting policies with a requirement to disclose
kebijakan akuntansi 'signifikan' entitas dengan their ‘material’ accounting policies and adding
persyaratan untuk mengungkapkan kebijakan guidance on how entities apply the concept of
akuntansi 'material' entitas dan menambahkan materiality in making decisions about accounting
panduan tentang bagaimana entitas menerapkan policy disclosures.
konsep materialitas dalam membuat keputusan
tentang pengungkapan kebijakan akuntansi.
Amandemen ini berlaku efektif pada atau setelah The amendments are effective on or after 1 January
tanggal 1 Januari 2023 dengan penerapan dini 2023 with earlier application permitted. The Bank is
diperkenankan. Bank saat ini sedang menilai dampak currently assessing the impact of the amendment to
dari amandemen tersebut untuk menentukan determine the impact they will have on the Bank’s
dampaknya terhadap pengungkapan kebijakan accounting policy disclosures.
akuntansi Bank.
166
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The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERNYATAAN STANDAR AKUNTANSI 44. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI (lanjutan) ACCOUNTING STANDARDS (IFAS) (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2023
2023 (lanjutan) (continued)
Amandemen PSAK 25: Kebijakan Akuntansi, Amendment of PSAK 25: Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan Changes in Accounting Estimates and Errors -
terkait Definisi Estimasi Akuntansi Definition of Accounting Estimates
Amandemen tersebut memperkenalkan definisi The amendments introduces a definition of
'estimasi akuntansi' dan mengklarifikasi perbedaan ‘accounting estimates’ and clarify the distinction
antara perubahan estimasi akuntansi dan between changes in accounting estimates and
perubahan kebijakan akuntansi dan koreksi changes in accounting policies and the correction of
kesalahan. Amandemen tersebut juga errors. Also, they clarify how entities use
mengklarifikasi bagaimana entitas menggunakan measurement techniques and inputs to develop
teknik pengukuran dan input untuk accounting estimates.
mengembangkan estimasi akuntansi.
Amandemen tersebut berlaku efektif pada tanggal The amendments are effective on or after 1 January
1 Januari 2023 dan berlaku untuk perubahan 2023 and apply to changes in accounting policies
kebijakan akuntansi dan perubahan estimasi and changes in accounting estimates that occur on
akuntansi yang terjadi pada atau setelah awal or after the start of that period. Earlier application is
periode tersebut. Penerapan dini diperkenankan. permitted. The Bank is currently assessing the
Bank saat ini sedang menilai dampak dari impact of the amendment to determine the impact
amandemen tersebut untuk menentukan they will have on the Bank’s financial reporting.
dampaknya terhadap pelaporan keuangan Bank.
Amandemen PSAK 46: Pajak Penghasilan tentang Amendment of PSAK 46: Income Taxes – Deferred
Pajak Tangguhan Terkait Aset dan Liabilitas Yang Tax related to Assets and Liabilities arising from a
Timbul Dari Transaksi Tunggal Single Transaction
Amendemen ini mengusulkan agar entitas This amendment proposes that entities recognize
mengakui aset maupun liabilitas pajak tangguhan deferred tax assets and liabilities at the time of initial
pada saat pengakuan awalnya sebagai contoh dari recognition, for example from a lease transaction, to
transaksi sewa, untuk mengeliminasi perbedaan eliminate differences in current practice for such
praktik saat ini atas transaksi tersebut dan transaksi transactions and similar transactions.
lain yang serupa.
Amendemen tersebut berlaku efektif untuk periode The amendments are effective for annual reporting
pelaporan tahunan yang dimulai pada atau setelah periods beginning on or after January 1, 2023 with
1 Januari 2023 dengan penerapan dini early adoption permitted. The Bank is currently
diperkenankan. Bank saat ini sedang menilai assessing the impact of the amendment to
dampak dari amandemen tersebut untuk determine the impact they will have on the Bank’s
menentukan dampaknya terhadap pelaporan financial reporting.
keuangan Bank.
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024
Amandemen PSAK 1: Liabilitas Jangka Panjang Amendment of PSAK 1: Non-current Liabilities with
dengan Kovenan Covenants
Amendemen ini mengklarifikasi bahwa hanya This amendment clarifies that only covenants with
kovenan yang harus dipatuhi entitas pada atau which entities must comply on or before the
sebelum tanggal pelaporan yang akan reporting date will affect a liability’s classification as
memengaruhi klasifilasi liabilitas sebagai lancar current or non-current.
atau tidak lancar.
167
Page 652
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERNYATAAN STANDAR AKUNTANSI 44. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI (lanjutan) ACCOUNTING STANDARDS (IFAS) (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024 (lanjutan) (continued)
Amandemen PSAK 1: Liabilitas Jangka Panjang Amendment of PSAK 1: Non-current Liabilities with
dengan Kovenan Covenants
Amendemen tersebut berlaku efektif untuk periode The amendments are effective for annual reporting
pelaporan tahunan yang dimulai pada atau setelah periods beginning on or after January 1, 2024 with
1 Januari 2024 dengan penerapan dini early adoption permitted.
diperkenankan.
Entitas menerapkan amandemen PSAK 1 (Oktober Entities apply retrospectively amendments to PSAK
2020) tentang klasifikasi liabilitas sebagai jangka 1 (October 2020) regarding the classification of a
pendek atau jangka panjang pada periode liability as current or non-current for financial
pelaporan tahunan yang dimulai pada atau setelah reporting starting on or after January 1, 2024 in
1 Januari 2024 secara retrospektif sesuai dengan accordance with PSAK 25. If entities apply the
PSAK 25. Jika entitas menerapkan amandemen amendments to PSAK 1 (October 2020) in a period
PSAK 1 (Oktober 2020) pada periode yang lebih that earlier after the issuance of the amendment to
awal setelah terbitnya amandemen PSAK 1 PSAK 1 (December 2022) regarding non-current
(Desember 2022) tentang liabilitas jangka panjang liabilities with covenants, entities also apply the
dengan kovenan, maka entitas juga menerapkan amendment to PSAK 1 (December 2022) in that
amandemen PSAK 1 (Desember 2022) pada period. If entities apply the amendments to PSAK 1
periode tersebut. Jika entitas menerapkan (October 2020) for the previous period, the entity
amandemen PSAK 1 (Oktober 2020) untuk periode shall disclose this fact.
sebelumnya, maka entitas mengungkapkan fakta
tersebut.
Bank saat ini sedang menilai dampak dari The Bank is currently assessing the impact of the
amandemen tersebut untuk menentukan amendment to determine the impact they will have
dampaknya terhadap pelaporan keuangan Bank. on the Bank’s financial reporting.
Amandemen PSAK 73: Liabilitas Sewa dalam Jual AmendmentoofPSAK
Amendment PSAK73: 46: Lease
IncomeLiability
Taxes – in Deferred
a Sale
Beli dan Sewa-balik TaxLeaseback
and related to Assets and Liabilities arising from a
Single Transaction
Amandemen PSAK 73 Sewa menetapkan The amendment to PSAK 73 Leases specifies the
persyaratan yang digunakan penjual-penyewa requirements that a seller-lessee uses in measuring
dalam mengukur kewajiban sewa yang timbul dalam the lease liability arising in a sale and leaseback
transaksi jual beli dan sewa-balik, untuk transaction, to ensure the seller-lessee does not
memastikan penjual-penyewa tidak mengakui recognise any amount of the gain or loss that relates
jumlah setiap keuntungan atau kerugian yang terkait to the right of use it retains.
dengan hak guna yang dipertahankan.
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada atau reporting periods beginning on or after 1 January
setelah 1 Januari 2024. Penerapan dini 2024. Earlier application is permitted. The Bank is
diperkenankan. Bank saat ini sedang menilai currently assessing the impact of the amendment to
dampak dari amandemen tersebut untuk determine the impact they will have on the Bank’s
menentukan dampaknya terhadap pelaporan financial reporting.
keuangan Bank.
168
Page 653
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO THE FINANCIAL
Tanggal 31 Desember 2022 STATEMENTS (continued)
dan untuk Tahun yang Berakhir As of December 31, 2022
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. PERNYATAAN STANDAR AKUNTANSI 44. ISSUED AND REVISED STATEMENTS OF
KEUANGAN (PSAK) DAN INTERPRETASI FINANCIAL ACCOUNTING STANDARDS (SFAS)
STANDAR AKUNTANSI KEUANGAN (ISAK) AND INTERPRETATION OF FINANCIAL
YANG DIKELUARKAN DAN DIREVISI (lanjutan) ACCOUNTING STANDARDS (IFAS) (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2025
2025
PSAK 74: Kontrak Asuransi PSAK 74: Insurance Contracts
Standar akuntansi baru yang komprehensif untuk A comprehensive new accounting standard for
kontrak asuransi yang mencakup pengakuan dan insurance contracts covering recognition and
pengukuran, penyajian dan pengungkapan, pada measurement, presentation and disclosure, upon its
saat berlaku efektif PSAK 74 akan menggantikan effective date, PSAK 74 will replace PSAK 62:
PSAK 62: Kontrak Asuransi. PSAK 74 berlaku untuk Insurance Contracts. PSAK 74 applies to all types of
semua jenis kontrak asuransi, jiwa, non-jiwa, insurance contracts, life, non-life, direct insurance
asuransi langsung dan reasuransi, terlepas dari and re-insurance, regardless of the entities issuing
entitas yang menerbitkannya, serta untuk jaminan them, as well as to certain guarantees and financial
dan instrumen keuangan tertentu dengan fitur instruments with discretionary participation features,
partisipasi tidak mengikat, serta beberapa while a few scope exceptions will apply. The overall
pengecualian ruang lingkup akan berlaku. Tujuan objective of PSAK 74 is to provide an accounting
keseluruhan dari PSAK 74 adalah untuk model for insurance contracts that is more useful
menyediakan model akuntansi untuk kontrak and consistent for insurers.
asuransi yang lebih bermanfaat dan konsisten untuk
asuradur.
PSAK 74 berlaku efektif untuk periode pelaporan PSAK 74 is effective for reporting periods beginning
yang dimulai pada atau setelah tanggal 1 Januari on or after 1 January 2025, with comparative figures
2025, dengan mensyaratkan angka komparatif. required. Early application is permitted, provided the
Penerapan dini diperkenankan bila entitas juga entity also applies PSAK 71 and PSAK 72 on or
menerapkan PSAK 71 dan PSAK 72 pada atau before the date of initial application of PSAK 74. This
sebelum tanggal penerapan awal PSAK 74. Standar standard is not expected to have any impact to the
ini tidak diharapkan memiliki dampak pada pelaporan financial reporting of the Bank upon first-time
keuangan Bank pada saat diadopsi untuk pertama adoption.
kali.
169
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2022 Laporan Tahunan
Annual Report
Halaman Ini Sengaja Dikosongkan
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Treasury Tower Lantai 60, Kawasan District 8 LOT. 28
Jl. Jend Sudirman Kav. 52-53, Senayan, Kebayoran Baru,
Jakarta Selatan 12190
Telepon : (62 21) 2709 4950, 2709 4951
Email : corsec@bankneo.co.id
Website : www.bankneocommerce.co.id
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