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2024
Laporan Tahunan
Annual Report
Moving Together
Towards The Future
Page 2
DAFTAR ISI
Table of Contents
01
b. Proses yang dilakukan Direksi untuk
IKHTISAR DATA KEUANGAN PENTING memastikan implementasi strategi
Financial Highlights Perseroan
19
The process carried out by the Board of
Directors to ensure the implementation
Pencapaian usaha of the Company’s strategy
8
Business Achievements
c. Perbandingan antara hasil yang dicapai
Posisi Keuangan dengan yang ditargetkan
9 19
Financial Position Comparison between the results
achieved with the target
Informasi Saham
11 II. Kendala yang dihadapi di tahun 2024
Share Information 20
Obstacle Faced in 2024
Suku Bunga Dasar Kredit
12 III. Prospek Usaha Tahun 2024
Prime Lending Rate 20
Business Prospects in 2024
Informasi Obligasi, Sukuk Atau Obligasi
Konversi yang Masih Beredar IV. Penerapan Tata Kelola
13 22
Bonds, Sukuk, or Conversion Bonds Information Implementation of Governance
Which are Still Circulating
Eksposur Risiko dan Permodalan
Risk Exposure and Capital
13
03
02 LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
LAPORAN DIREKSI Penilaian Terhadap Kinerja Direksi Mengenai
Board of Directors Report Pengelolaan Perseroan termasuk Pengawasan
Dewan Komisaris dalam Perumusan dan
Implementasi Strategi oleh Direksi
I. Uraian Singkat Mengenai Board of Directors Performance Assessment 26
Kinerja Perseroan including the supervision of the Board of
17
Brief Description of the Company’s Commissioners in the formulation and
Performance implementation of strategies by the Board of
Directors
a. Kebijakan Strategis Perseroan dan
Peranan Direksi dalam perumusan Pandangan atas Prospek Usaha Perseroan
hal tersebut yang Disusun oleh Direksi dan Pencapaian
18
The Company’s Strategic Policy and Perseroan 27
the Role of the Board of Directors in the View of the Business Prospects Prepared by
formulation of that The Board of Directors
Pandangan atas Penerapan Tata Kelola
Perseroan
28
Views on The Implementation of Issuer
Governance
2 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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04
Profesi dan Lembaga Penunjang
PROFIL PERSEROAN Pasar Modal
100
Company Profile Professionals and Capital Market Supporting
Institutions
Penghargaan yang Diterima Sepanjang
Identitas Perusahaan
32 Tahun 102
Corporate Identity
Awards received throughout the year
Kilas Kinerja Sepanjang Tahun 2024
33 Daftar Jaringan Kantor
Review Performance Throughout 2024 103
List of Office Networks
Riwayat Singkat Perusahaan
35
Brief History of the Company
Jejak Langkah
Milestone
36 05
Visi dan Misi
38
Vision and Mission ANALISIS PEMBAHASAN
MANAJEMEN
Tujuan, Sasaran dan Strategi Management Discussion Analysis
39
Objectives, Goals and Strategies
Nilai dan Budaya
39 Tinjauan Operasi Per Segmen Usaha
Values and Culture 110
Operations Per Business Segment
Kegiatan Usaha Menurut Anggaran Dasar
Business Activities According to the Articles of 40 Kinerja Keuangan Komprehensif
115
Association Comprehensive Financial Performance
Struktur Organisasi Kemampuan Membayar Utang dengan
49 Menyajikan Perhitungan Rasio yang Relevan
Organizational Structure 118
The Ability to Pay Debts by Presenting Relevant
Profil Direksi Ratio Calculations
52
Board of Director’s Profile
Struktur Modal
Profil Dewan Komisaris 120
64 Capital Structure
Board of Commisioners Profile
Bahasan Mengenai Ikatan Material untuk
Profil Manajemen Eksekutif Investasi Barang Modal dan Investasi Barang
74
Executive Management’s Profile Modal yang Direalisasikan
126
Discussion of Material Ties for Capital Goods
Komposisi Pemegang Saham Investment and Capital Goods Investment
88
Shareholder Composition that Realized by The Review
Kepemilikan saham Direksi dan Dewan Informasi dan Fakta Material yang Terjadi
Komisaris setelah Tanggal Laporan Akuntan
91 126
Share ownership of the Board of Directors and Information and Material Facts that Occur
Board of Commissioners after the Date of the Accountant’s Report
Struktur Kelompok Usaha Prospek Usaha Perseroan
92 127
Ultimate Shareholders Business Prospects of the Company
Transaksi Dengan Pihak Relasi
96
Transactions with Realated Parties
Kronologi Pencatatan Saham
98
Chronology of Share Listing
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 3
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Perbandingan Antara Proyeksi Pada Awal Perubahan Kebijakan Akuntansi, Alasan dan
Tahun dengan Hasil yang Dicapai Dampak Terhadap Laporan Keuangan
165
Comparison Between Projections at the 128 Changes in Accounting Policies, Reasons and
Beginning of the Year with the Results Impacts on Financial Statements
Achievement
Aspek Pemasaran atas Barang
dan/atau Jasa
Marketing Aspects of Goods and / or Services
130
06
Uraian Pembagian Dividen
131
Description of Dividend Distribution TINJAUAN MANAJEMEN
Management Overview
Realisasi Penggunaan Hasil Penawaran Umum
132
Realization of Use of the Public Offering Results
Informasi dan Fakta Material Sumber Daya Manusia (SDM)
168
Mengenai Investasi, Ekspansi, Divestasi, Human Resources (HR)
Penggabungan/Peleburan Usaha, Akuisisi,
Restrukturisasi Utang/Modal, Transaksi Teknologi Informasi
173
Afiliasi dan yang Mengandung Technology Information
Benturan Kepentingan Pelindungan Data Pribadi
132 XXX
Information and Material Facts Regarding Personal Data Protection
Investment, Expansion, Divestment,
Business Combination / Consolidation,
Acquisition, Debt / Capital Restructuring,
Affiliate Transactions and
Conflicts of Interest
Perubahan Ketentuan Peraturan Perundang-
Undangan yang Berpengaruh Signifikan
terhadap Perseroan
132
Changes in the Provisions of Legislation that
Have a Significant Effect on
the Company
4 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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07
Informasi Tentang Sanksi Administratif
319
TATA KELOLA Information on Administrative Sanctions
Corporate Governance
Kode Etik
319
Ethics Code
Rapat Umum Pemegang Saham Uraian Mengenai Sistem Pelaporan
181
General Meeting of Shareholders Pelanggaran 314
Description of the Whistleblowing System
Direksi
188
Board of Director Uraian Mengenai Program Kepemilikan Saham
oleh Karyawan/Manajemen
Dewan Komisaris 320
202 Description of the Share Ownership Value
Board of Commisioner
Program by Employees/Management
Komite Audit
225
Audit Committee
Komite Pemantau Risiko
Risk Monitoring Commitee
234 08
Komite Nominasi dan Remunerasi
248
Nomination and Remuneration Committee LAPORAN KEUANGAN
Financial Report
Sekretaris Perusahaan
272
Corporate Secretary
Fungsi Audit Internal PT Bank Mestika Dharma, Tbk. 443
282
Internal Audit Function PT Mestika Benua Mas 593
Akuntan Publik
287
Public Accountant
Sistem Manajemen Risiko
288
Risk Management System
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 5
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
01 KEUANGAN PENTING
Financial Highlights
Pencapaian usaha
Business Performance
Posisi Keuangan
Financial Position
Rasio Keuangan
Financial Ratio
Informasi Saham
Stock Information
Suku Bunga Dasar Kredit
Prime Lending Rate
Informasi Obligasi, Sukuk atau Obligasi Konversi
yang Masih Beredar
Bonds, Sukuk, or Conversion Bonds Information
Which are Still Circulating
Eksposur Risiko dan Permodalan
Risk Exposure and Capital
6 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management
Management Discussion
Discussion Analysis
Analysis Management Overview Corporate Governance Financial
Financial Report
Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 7
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENCAPAIAN USAHA
Business Performance
ASET
Assets
(dalam jutaan rupiah)
(in million IDR)
KREDIT
Loans
(dalam jutaan rupiah)
(in million IDR)
DANA PIHAK
KETIGA
Third Parties Fund
(dalam jutaan rupiah)
(in million IDR)
LABA
Profit (Nett)
(dalam jutaan rupiah)
(in million IDR)
8 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
POSISI KEUANGAN
Financial Position
Uraian Description 2024 2023 2022
Neraca Keuangan | Financial Balance
Aset Asset 16.577.961 16.054.824 16.583.991
Kredit yang diberikan Credit provided 10.833.772 9.393.465 8.836.487
Surat Berharga Securities 1.888.257 4.238.050 5.176.764
SRBI SRBI 1.145.890 0 0
Aset Produktif Productive Assets 14.991.547 14.548.820 14.752.194
Aset Non Produktif Non Productive Assets 33 33 33
Aset lainnya Other Assets 173.024 129.071 155.750
Liabilitas Liability 11.489.614 11.151.170 12.031.693
Giro Current Account 1.227.183 1.322.633 1.054.929
Tabungan Savings 3.641.877 3.711.844 3.854.515
Simpanan Berjangka Time Deposits 5.421.713 5.815.320 6.022.008
Pinjaman dari Bank Lain Loans from Other Banks 53.620 13.415 109.117
Pinjaman yang diterima Loans Received 0 0 0
Ekuitas Equity 5.088.347 4.903.654 4.552.298
Liabilitas dan Ekuitas Liability and Equity 16.577.961 16.054.824 16.583.991
Biaya dana Cost of Fund 302.064 296.342 297.053
Laba Rugi Komprehensif | Comprehensive Profit & Loss
Pendapatan Bunga Interest Income 1.218.341 1.233.332 1.291.746
Beban Bunga Interest Expense 302.064 296.342 297.053
Pendapatan Bunga Bersih Net Interest Income 916.277 936.990 994.693
Pendapatan Operasional Operating Income 141.778 118.551 123.155
Beban Operasional Operating Expense 537.018 521.395 448.976
Laba sebelum Pajak Profit before Tax 521.275 535.114 670.435
Laba Bersih Tahun Berjalan Net Profit for Year 403.389 417.136 523.104
Laba yang dapat Diatribusikan Profit Attributable to Company
kepada Pemilik Entitas Induk dan Owner and Non Controlling Interest 403.389 417.136 523.104
Kepentingan Non Pengendali
Pendapatan Komprehensif Comphrehensive Income (84.583) 72.228 (122.659)
Laba (Rugi) Komprehensif Comphrehensive Profit (Loss) 316.806 489.364 400.445
Pendapatan Komprehensif yang Comphrehensive Income
dapat Diatribusikan kepada Pemilik Attributable to Company Owner
316.806 489.364 400.445
Entitas Induk dan Kepentingan Non and Non Controlling Interest
Pengendali
Laba Bersih Per Saham Dasar Basic Earning Per Shares
100,12 103,58 129,90
(Dalam Rupiah Penuh)
Dividen Dividend 0 0 0
Jumlah Lembar Saham yang Total Authorized and Paid Up Share
4.090.090.000 4.090.090.000 4.090.090.000
Ditempatkan dan Disetor
Rasio Keuangan (%) | Financial Ratio
Kewajiban Penyediaan Modal Obligation to Provide Minimum
44,93 49,93 44,24
Minimum (KPMM) Capital (KPMM)
Aset Produktif Bermasalah dan Problematic Productive Assets and
Aset Non Produktif Bermasalah Non Productive Assets Which Have 0,41 0,77 0,66
terhadap Total Aset Problems with Total Assets
Aset Produktif Bermasalah Productive Assets Which Have
Terhadap Total Aset Produktif Problems with Total Productive 0,41 0,77 0,66
Assets
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 9
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Uraian Description 2024 2023 2022
Cadangan Kerugian Penurunan Allowance for Impairment Losses
Nilai (CKPN) Aset Keuangan (CKPN) of Financial Assets Toward 1,01 1,05 1,07
Terhadap Aset Produktif Productive Assets
Non Performing Loan Gross Non Performing Loan Gross
0,66 1,37 1,26
(NPL Gross) (NPL Gross)
Non Performing Loan Net (NPL Net) Non Performing Loan Net (NPL Net) 0,30 0,69 0,54
Return of Aset (ROA) Return of Aset (ROA) 3,23 3,26 3,97
Return of Equity (ROE) Return of Equity (ROE) 8,15 8,76 12,11
Net Interest Margin (NIM) Net Interest Margin (NIM) 6,28 6,38 6,62
Biaya Operasional Pendapatan Operational Costs to Operational
62,06 60,58 52,74
Operasional (BOPO) Income
Cost to Income Ratio (CIR) Cost to Income Ratio 47,21 45,23 37,98
Loan to Deposit Ratio (LDR) Loan to Deposit Ratio (LDR) 105,28 86,58 80,84
Net Stable Funding Ratio secara Individual Liquidity Coverage Ratio
161,37 0,00 0,00
Individu
Liquidity Coverage Ratio Secara Individual Liquidity Coverage Ratio
418,61 0,00 0,00
Individu
Leverage Ratio secara Individu Individual Leverage Ratio
27,71 27,42 24,80
(Pengungkit)
Rentabilitas (%) | Rentability
Rasio Laba (rugi) terhadap Jumlah Profit (loss) Ratio of Total Assets
2,43 2,60 3,15
Aset
Rasio Laba (rugi) Terhadap Ekuitas Ratio of Profit (loss) to Equity 7,93 8,51 11,49
Rasio Laba (rugi) terhadap Profit (loss) to Income / Sales Ratio
29,62 30,83 36,97
Pendapatan/Penjualan
Rasio Lancar Current Ratio 37,02 38,64 61,37
Rasio Liabilitas terhadap Ekuitas Liability to Equity Ratio 225,80 227,41 264,30
Rasio Liabilitas terhadap Jumlah Liability Ratio to Total Assets
69,31 69,46 72,55
Aset
Margin Bunga Bersih Net Interest Margin 6,28 6,38 6,62
Biaya Operasional terhadap Operational Costs Toward Income
62,06 60,58 52,74
Pendapatan
Ekuiditas (%) | Equidity
Rasio Kredit Terhadap Dana Pihak Credit Ratio to Third Party Funds
105,28 86,58 80,84
Ketiga
Rasio Dana Murah Low Cost Rasio 47,31 46,40 44,91
Rasio Lancar Current Rasio 37,02 38,64 61,37
Kepatuhan (%) | Compliance
a. Pihak Terkait a. Related Parties 0 0 0
b. Pihak Tidak Terkait b. Unrelated Parties 0 0 0
a. Pihak Terkait a. Related Parties 0 0 0
b. Pihak tidak Terkait b. Unrelated Parties 0 0 0
a. GWM Utama Rupiah a. Rupiah Primary Reserve
5,52 7,92 8,92
Requirement
b. GWM Valuta Asing b. Foreign Exchange Reserve
5,00 6.65 5,08
Requirement
Posisi Devisa Neto (PDN) Net Open Position (NOP) 0,25 0,41 0,58
10 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
INFORMASI SAHAM
Financial Position
Kondisi Pasar Modal Capital market conditions
Pasar Modal Indonesia pada tahun 2024 masih berada The Indonesian Capital Market in 2024 is still in a state
dalam kondisi ketidakpastian dampak dari sentimen of uncertainty due to sentiment towards global and
terhadap kondisi perekonomian global dan nasional. national economic conditions.
Direktur Utama Bursa Efek Indonesia dalam penutupan The President Director of the Indonesia Stock Exchange
perdagangan tahun 2024 menyampaikan bahwa at the close of trading in 2024 said that the movement
Pergerakan Indeks Harga Saham Gabungan (IHSG) of the Composite Stock Price Index (CSPI) closed with
ditutup dengan mengalami perubahan sebesar 3,2% ytd a change of 3.2% year to date at the level of 7,036.57.
pada level 7.036,57. Pergerakan Indeks Harga Saham The Jakarta Composite Index (JCI) closed with a year-
Gabungan (IHSG) ditutup dengan mengalami perubahan to-date change of 3.25% at 7,036.57 on Friday (27/12).
sebesar 3,25% secara year-to-date pada level 7.036,57 However, throughout 2024 trading data began to increase
pada Jumat (27/12). Namun, sepanjang tahun 2024 data compared to the end of last year with the average daily
perdagangan mulai mengalami kenaikan dibandingkan transaction value (RNTH) in the market at Rp 12.9 trillion.
akhir tahun lalu dengan rata-rata nilai transaksi harian This data was followed by a daily transaction volume
(RNTH) berada pasar posisi Rp 12,9 triliun. Data tersebut of 19.9 billion shares and a daily transaction frequency
diikuti dengan volume transaksi harian di angka 19,9 of 1.13 million transactions. Trading activities throughout
miliar lembar saham dan frekuensi transaksi harian 2024 also recorded several new records, namely the
mencapai 1,13 juta kali transaksi. Aktivitas perdagangan achievement of the highest JCI record at 7,905,390 on
di sepanjang tahun 2024 juga mencatatkan beberapa September 19, 2024, followed by the highest market
rekor baru, yaitu pencapaian rekor tertinggi IHSG pada capitalization record reaching Rp 13,475 trillion on the
level 7.905,390 pada 19 September 2024, diikuti dengan same day.
rekor kapitalisasi pasar tertinggi yang mencapai
Rp 13.475 triliun pada hari yang sama.
Kinerja pasar modal sepanjang tahun 2024 menunjukkan Capital market performance throughout 2024 showed
resiliensi dalam menghadapi tantangan ketidakpastian resilience in the face of global and national
global maupun nasional. uncertainty.
Kinerja saham Capital market performance
Saham Perseroan sepanjang tahun 2024 bergerak The Company’s shares throughout 2024 moved steadily
stabil dan harga saham cukup terkendali. Pergerakan and the share price was manageable. The share
harga saham sepanjang tahun dalam kondisi baik, price movement throughout the year was in good
dengan posisi harga tertinggi saham Rp 2.180 dan harga condition, with the highest share price of IDR 2,180 and
terendah Rp 1.880. the lowest price of IDR 1,880.
Pada tahun 2024, tidak terdapat Aksi Korporasi yang In 2024, there were no Corporate Actions that caused
menyebabkan terjadinya perubahan pada saham, changes to the shares, such as stock splits, stock mergers,
seperti pemecahan saham, penggabungan saham, stock dividends, bonus shares, changes in par value of
dividen saham, saham bonus, perubahan nilai nominal shares, issuance of convertible securities, and capital
saham, penerbitan efek konversi, serta penambahan dan increases and decreases. There was also no temporary
pengurangan modal. Juga tidak terdapat penghentian suspension of share trading and/or cancellation of share
sementara perdagangan saham dan/atau pembatalan listing in the financial year.
pencatatan saham dalam tahun buku.
Bank Mestika telah terdaftar di Bursa Efek Indonesia sejak Bank Mestika has been listed on the Indonesia Stock
tahun 2013 dengan melepaskan 430.000.000 lembar Exchange since 2013 by releasing 430,000,000 shares or
saham atau sama dengan 10,51% saham ke masyarakat. equal to 10.51% of shares to the public. The total number
Jumlah saham Bank Mestika yang beredar sebesar of Bank Mestika shares outstanding amounted to
4.090.090.000 lembar saham. 4,090,090,000 shares.
Periode Pembukaan Terendah Tertinggi Penutupan Volume Kapitalisasi Pasar
Period Open Low High Close Volume Market Capitralization
2024
Triwulan | Quarter I 1.917 2.000 1.888 1.953 14.200 8.221.080.900.000
Triwulan | Quarter II 5.960 2.003 1.850 1.932 19.200 7.546.216.050.000
Triwulan | Quarter III 2.047 2.317 1.930 2.063 1.021.900 8.384.684.500.000
Triwulan | Quarter IV 2.027 2.223 1.880 1.987 2.066.800 7.893.873.700.000
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 11
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Periode Pembukaan Terendah Tertinggi Penutupan Volume Kapitalisasi Pasar
Period Open Low High Close Volume Market Capitralization
2023
Triwulan | Quarter I 1.967 2.120 1.920 1.965 264.100 8.016.576.400.000
Triwulan | Quarter II 1.945 2.050 1.900 1.935 1.237.300 8.098.378.200.000
Triwulan | Quarter III 1.950 2.030 1.900 1.932 643.500 7.873.423.250.000
Triwulan | Quarter IV 1.925 2.000 1.680 1.950 420.900 8.180.180.000.000
Pergerakan transaksi / volume saham Bank Transaction movement / share volume of
Mestika 2024 Bank Mestika
1.791.600
478.700
437.000
216.700
106.200 58.500
2.000 8.300 3.900 5.400 4.900 8.900
JAN-24 FEB-24 MAR-24 APR-24 MAY-24 JUN-24 JUL-24 AUG-24 SEP-24 OCT-24 NOV-24 DEC-24
SUKU BUNGA DASAR KREDIT
Prime Lending Rate (LR)
Periode Data: Kredit Non UMKM Kredit UMKM
December 2024 Non Micro/Small/Medium Micro/Small/Medium KPR/ Non KPR/
enterprises Loan enterprises Loan KPA non KPA
Data Period :
December 2024 Korporasi Ritel Menengah Kecil Korporasi Housing Non Housing
Corporate Retail Middle Small Corporate Loan Loan
(%)
Harga Pokok Dana untuk
Kredit (HPDK) 2,93% 2,93% 2,93% 2,93% 2,93% 2,93% 2,93%
Cost of Funds (COF)
Biaya Overhead
3,82% 3,82% 3,82% 3,82% 3,82% 3,82% 3,82%
Overhead Cost
Margin Keuntungan
2,19% 2,38% 2,77% 2,76% 2,15% 1,97% 2,34%
Profit Margin
Suku Bunga Dasar Kredit (SBDK)
(HPDK + Overhead + Margin)
8,94% 9,13% 9,52% 9,51% 8,90% 8,72% 9,09%
Prime Lending Rate (COF +
Overhead + Margin)
Kategori Definisi Kategori Kredit Indikator/Kriteria dari Kategori Kredit
Category Credit Category Defenition Indicators/Criteria for Credit Categories
Korporasi Kredit Produktif yang non UMKM dan non Ritel Total plafond kredit di atas Rp 30 Miliar
Corporate Productive Loans, non MSMEs and non Retail Total credit limit above Rp 30 billion
Ritel Kredit Produktif yang non UMKM dan non Korporasi Total plafond kredit sampai dengan Rp 30 Miliar
Retail Productive Loans, non MSMEs and non corporate Total credit limit up to Rp 30 billion
12 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
HISTORIKAL SUKU BUNGA DASAR KREDIT
Prime Lending Rate Historical
Kredit Non UMKM Kredit UMKM KPR/ Non KPR/
Non Micro/Small/Medium Micro/Small/Medium KPA non KPA
Periode Berlaku enterprises Loan enterprises Loan
Valid Period
Korporasi Ritel Menengah Kecil Mikro Housing Non Housing
Corporate Retail Middle Small Micro Loan Loan
1 Oktober 2024 – 6 November 2024
9,39% 9,58% N/A N/A 9,76% 9,20% 9,48%
October 1st, 2024 – November 6th, 2024
7 November 2024 – 5 Desember 2024
8,92% 9,11% 9,50% 9,49% 8,88% 8,70% 9,07%
November 7th, 2024 – December 5th, 2024
6 Desember 2024 – 6 Januari 2025
8,84% 9,03% 9,42% 9,41% 8,80% 8,62% 8,99%
December 6th, 2024 – January 6th, 2025
Keterangan: Notes:
a. Suku Bunga Dasar Kredit (SBDK) ditentukan Bank Umum a. Prime Lending Rate (SBDK) is determined by Banks based on
Konvensional (BUK) berdasarkan berbagai faktor, various factors, including the reference interest rate set by
diantaranya suku bunga acuan yang ditetapkan oleh the regulators, cost of funds, overhead costs, profit margins,
otoritas yang berwenang, harga pokok dana untuk kredit and developments in economic conditions.
(cost of fund), biaya overhead, margin keuntungan, dan
perkembangan kondisi ekonomi.
b. SBDK belum memperhitungkan komponen estimasi premi b. Prime Lending Rate (SBDK) does not include the estimated
risiko yang besarnya tergantung dari penilaian BUK terhadap risk premium of which depends on the Bank’s risk assessment
risiko untuk masing-masing debitur atau kelompok debitur. on each individual debtor or group debtors.
c. Kredit korporasi dan kredit ritel didefinisikan sesuai dengan c. Corporate and retail loans are defined in accordance with
kebijakan internal Bank. the Bank’s internal policies.
d. Kredit produktif menengah, kecil, dan mikro berdasarkan d. Middle, small and micro productive loans are based on
kriteria kategori debitur yang mengacu pada ketentuan Bank debtor category criteria which refer to Bank Indonesia
Indonesia mengenai laporan bank umum terintegrasi, yang provisions regarding to integrated commercial bank reports,
dimana merujuk pada peraturan perundang-undangan which refer to regulations governing the ease of protection
yang mengatur mengenai kemudahan perlindungan and empowerment of cooperatives and micro, small and
dan pemberdayaan koperasi dan usaha mikro, kecil, dan middle enterprises.
menengah.
e. Non KPR/non KPA merupakan kredit konsumtif yang tidak e. Non-housing loan is consumer loans that is not included in
termasuk dalam kredit KPR/KPA, antara lain kartu kredit, housing loan, including credit cards, multi-purpose loan and
kredit multi guna, dan kredit tanpa agunan. uncollateralized credit (Kredit Tanpa Agunan).
INFORMASI OBLIGASI, SUKUK, ATAU OBLIGASI KONVERSI
YANG MASIH BEREDAR
Bonds, Sukuk, Or Conversion Bonds Information Which Are Still Circulating
Bank belum memiliki kegiatan di pasar modal dalam The bank has not have activities yet in the capital market
bentuk obligasi, sukuk ataupun obligasi konversi. in the form of bonds, sukuk or convertible bonds.
EKSPOSUR RISIKO DAN PERMODALAN
RISK EXPOSURE AND CAPITALIZATION
Sebagai bentuk penerapan tata kelola yang baik, As a form of implementation of good governance, the
Perseroan dalam berkegiatan bisnis senantiasa Company in its business activities is always guided by
berpedoman pada regulasi yang mengatur Lembaga the regulations governing Financial Services Institutions.
Jasa Keuangan. Salah satunya adalah dengan One of them is by managing risk exposure and capital
melakukan pengelolaan eksposur risiko dan permodalan handled by the Risk Management Unit and the Committee
yang ditangani oleh Satuan Kerja Manajemen Risiko dan owned by the Company. This risk management is carried
Komite yang dimiliki oleh Perseroan. Pengelolaan risiko ini out properly to implement risk management based on
dilakukan dengan baik untuk menerapkan manajemen the principle of prudence.
risiko yang berlandaskan pada prinsip kehati-hatian.
Informasi rinci terkait dengan eksposur risiko dan Detailed information related to risk exposure and capital
permodalan ini disajikan pada bab 7, bagian Tata Kelola. is presented in chapter 7, Governance section.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 13
Page 14
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
02 LAPORAN DIREKSI
Board of Directors Report
Uraian Singkat Mengenai Kinerja Perseroan
Brief Description of the Company’s Performance
a. Kebijakan Strategis Perseroan dan Peranan Direksi
dalam perumusan hal tersebut
The Company’s Strategic Policy and the Role of the
Board of Directors in the formulation of that
b. Proses yang dilakukan Direksi untuk memastikan
implementasi strategi Perseroan
The process carried out by the Board of Directors
to ensure the implementation of the Company’s
strategy
c. Perbandingan antara hasil yang dicapai dengan
yang ditargetkan
Comparison between the results achieved with the
target
Kendala yang dihadapi di tahun 2024
Obstacles faced in 2024
Prospek Usaha Tahun 2025
Business Prospects in 2024
Penerapan Tata Kelola
Implementation of Governance
14 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 15
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Para stakeholders yang saya hormati, Respected Stakeholders,
Para pemegang saham dan pemangku kepentingan yang Dear shareholders and stakeholders, it is an honor for us,
kami hormati, merupakan suatu kehormatan bagi kami, the Board of Directors of PT Bank Mestika Dharma Tbk to
Direksi PT Bank Mestika Dharma Tbk untuk menerbitkan publish the Board of Directors’ Report as a form of our
Laporan Direksi sebagai bentuk pertanggungjawaban accountability to our shareholders and stakeholders
kami kepada pemegang saham dan pemangku regarding the implementation of business strategies
kepentingan sekalian mengenai pelaksanaan strategi and the results that we present in the Company’s Annual
bisnis dan hasilnya yang kami tuangkan dalam Laporan Report.
Tahunan Perseroan.
Tahun 2024 adalah tahun yang penuh tantangan akibat The year 2024 is a challenging year due to the uncertainty
ketidakpastian ekonomi global dan ekonomi Indonesia of the global economy and Indonesia’s turbulent
yang penuh gejolak terutama akibat pengaruh Pemilu economy, especially due to the influence of the General
dan Pergantian Pimpinan tertinggi di Republik Indonesia. Election and the change of the highest leadership in the
Perseroan harus merumuskan strategi bisnis yang Republic of Indonesia. The Company must formulate
tepat dan responsif guna menyiasati dinamika pasar appropriate and responsive business strategies to deal
agar mampu meningkatkan kinerja dan membukukan with market dynamics in order to improve performance
keuntungan yang lebih baik dari tahun sebelumnya. and book better profits than the previous year.
Kondisi perekonomian global pada tahun 2024 masih Global economic conditions in 2024 are still weak,
lemah, jauh dibawah pertumbuhan sebelum masa far below the pre-pandemic growth of 3.8%. This can
pandemi yang sebesar 3,8%. Hal ini terihat dari estimasi be seen from the estimate given by the IMF, which is
yang diberikan oleh IMF, yakni pertumbuhan ekonomi economic growth of 3.2% from the World Bank, which is
sebesar 3,2% dari Bank Dunia, yakni pertumbuhan ekonomi global economic growth in 2024 itself at 3.2%, greater
global pada tahun 2024 sendiri adalah di 3,2%, lebih besar than the 2023 growth of 2.8%.
dari pertumbuhan tahun 2023 sebesar 2,8%.
Faktor yang mempengaruhi pertumbuhan ekonomi Factors affecting global economic growth include
global tersebut antara lain berasal dari tensi geopolitik geopolitical tensions that have risen due to the
yang naik akibat adanya eskalasi perang dagang antara escalation of the trade war between the United States
Amerika Serikat dengan Tiongkok yang terus berlanjut and China which has continued since 2018. One of the
sejak tahun 2018. Salah satu kebijaksanaan Presiden policies of the President of the United States at that time
Amerika Serikat saat itu adalah menaikkan tarif impor was to raise import tariffs on various Chinese products
untuk berbagai produk Tiongkok seperti kendaraan listrik, such as electric vehicles, steel, aluminum, and others. In
baja, aluminium, dan lain-lain. Sebagai balasan, Tiongkok return, China also imposed tariffs on the export of critical
juga memberlakukan tarif untuk ekspor komponen components such as raw materials for semi-conductors
penting seperti bahan baku untuk semi konduktor dan and drones to the United States.
drone ke Amerika Serikat.
Disamping itu, adanya kebijakan fiskal AS dalam In addition, the US fiscal policy in addressing the US
mengatasi defisit anggaran federal AS naik menjadi 6,4% federal budget deficit rose to 6.4% of GDP, up from
dari PDB, naik dari 4,6% pada tahun 2019. Defisit yang tinggi 4.6% in 2019. This high deficit raised concerns in global
ini menimbulkan kekhawatiran di pasar obligasi global bond markets and increased volatility in world financial
dan meningkatkan volatilitas pasar keuangan dunia. markets.
Dampak ekonomi global terhadap ekonomi Indonesia The impact of the global economy on the Indonesian
pada tahun 2024 cukup signifikan sehingga economy in 2024 is significant enough to affect growth,
mempengaruhi pertumbuhan, stabilitas nilai tukar exchange rate stability and the trade balance. The
dan neraca perdagangan. Perlambatan ekonomi di economic slowdown in Indonesia’s major trading
negara-negara mitra dagang utama Indonesia seperti partners such as China and Europe led to a decline in
TIongkok dan Eropa menyebabkan penurunan terhadap Indonesia’s exports. This impacted key sectors such as
ekspor Indonesia. Hal ini berdampak pada sektor-sektor manufacturing and mining and led to a decline in the
utama seperti manufaktur dan pertambangan serta price of Indonesia’s flagship commodities.
menyebabkan penurunan harga komoditas andalan
Indonesia.
Meskipun menghadapi tantangan global seperti yang Despite the global challenges mentioned above,
disebutkan diatas, ekonomi Indonesia tumbuh sebesar Indonesia’s economy grew by 5.03%, equaling the
5,03% menyamai persentase pertumbuhan ekonomi percentage of economic growth in 2023. However, it
tahun 2023. Namun, masih berada dibawah target is still below the Government’s previously set target of
Pemerintah yang sebelumnya telah ditentukan yakni between,% to 5.7%.
antara, % hingga 5,7%.
Dari sisi Indonesia, perekonomian di tahun 2024 tumbuh From the Indonesian side, the economy in 2024 grew
sebesar 5,03% berada pada persentase pertumbuhan by 5.03%, at the same percentage growth as in 2023.
yang sama seperti tahun 2023. Kondisi ekonomi tumbuh, Economic conditions are growing, but still under the
namun masih berada dalam kerentanan dinamika yang vulnerability of dynamics originating from external and
berasal dari eksternal maupun internal. internal sources.
16 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Dari sisi internal, di tahun 2024, Indonesia menghadapi From the internal side, in 2024, Indonesia faces a political
tahun politik yang merupakan momentum penggantian year which is the momentum for the replacement of the
Presiden Republik Indonesia. Pesta demokrasi ini President of the Republic of Indonesia. This democratic
meningkatkan pertumbuhan dari sisi belanja kampanye party boosts growth in terms of political campaign
politik dan pemilu, walau dari sisi investor masih spending and elections, although investors are still
menahan investasinya menunggu arah kepemimpinan holding back their investments waiting for the direction
Presiden Indonesia terpilih. of the leadership of the elected President of Indonesia.
Di akhir tahun 2024 juga muncul isu kenaikan Pajak At the end of 2024, there was also the issue of an
Pertambahan Nilai menjadi 12% dan terpilihnya Donald increase in Value Added Tax to 12% and the election of
Trump menjadi Presiden Amerika Serikat menyebabkan Donald Trump as President of the United States, causing
investor memilih memindahkan dana dan berinvestasi di investors to choose to move funds and invest in the more
Amerika Serikat yang lebih menguntungkan. favorable United States.
Ekonomi tumbuh namun tetap dibayangi The economy is growing but remains
kerentanan dengan kondisi perekonomian vulnerable with global economic conditions
global di tahun 2025, in 2025,
Menghadapi dinamika perekonomian global dan Facing the dynamics of the global and Indonesian
Indonesia, sektor Perbankan dapat bertahan dan economy, the Banking sector can survive and grow in the
tumbuh menghadapi tantangan ekonomi domestik. face of domestic economic challenges. Banking credit
Kinerja kredit perbankan tumbuh 10,92% (yoy) yang performance grew 10.92% (yoy) which was influenced by
dipengaruhi oleh meningkatnya permintaan dari sisi increased demand from the corporate segment. MSME
segmen korporasi. Kredit UMKM juga tetap tumbuh 4,76% loans also continued to grow 4.76% which was dominated
yang didominasi oleh sektor perdagangan besar dan by the wholesale and retail trade and agriculture sectors.
eceran serta pertanian. DPK juga tumbuh 6,7% (yoy) Third party deposits also grew 6.7% (yoy) compared to
dibandingkan tahun sebelumnya yang memperkuat the previous year which strengthened banking liquidity.
likuiditas perbankan.
Uraian Singkat Mengenai Kinerja Perseroan Brief Description of the Company’s
Performance
Perekonomian Sumatera Utara pada tahun 2024 North Sumatra’s economy in 2024 grew by 5.03%,
tumbuh sebesar 5,03%, hampir sama seperti tahun almost the same as in 2023 of 5.01%. This growth was
2023 sebesar 5,01%. Pertumbuhan ini disokong oleh supported by GRDP growth in the Accommodation and
pertumbuhan PDRB di sektor Penyediaan Akomodasi dan Drinking Food Provision sector by 11.98%; the Construction
Makan Minum sebesar 11,98%; sektor Konstruksi sebesar sector by 6.52% was the second largest business sector
6,52% merupakan sektor usaha terbesar kedua yang supporting North Sumatra’s economic growth. North
mendukung pertumbuhan ekonomi Sumatera Utara. Sumatra contributed 23.55% to the economic structure
Sumatera Utara berkontribusi sebesar 23,55% terhadap of Sumatra Island.
struktur ekonomi Pulau Sumatera.
Pada tahun 2024, Bank Mestika yang berkantor pusat di In 2024, Bank Mestika, headquartered in Medan City, North
Kota Medan, Sumatera Utara, membukukan kinerja yang Sumatra, posted a positive performance. Bank Mestika’s
positif. Penyaluran kredit Bank Mestika menunjukkan loan disbursement showed its ability to compete and
kemampuannya untuk bersaing dan bertahan yang survive as it was able to close the year with an increase
mampu menutup tahun dengan kenaikan kredit sebesar in loans of 15.33% (yoy) with a total loan disbursement of
15,33% (yoy) dengan total penyaluran kredit Rp 10,8 triliun. Rp 10.8 trillion.
Penyaluran kredit terbesar pada sektor Investasi The largest loan disbursement was to the Investment
dengan konsentrasi penyaluran sebesar 47,37% dari sector with a concentration of 47.37% of the loan portfolio.
portofolio kredit. Kredit ini disalurkan untuk pembiayaan These loans were channeled to finance the agricultural
di sektor pertanian, sektor industri pengolahan, sektor sector, manufacturing sector, and accommodation
penyediaan akomodasi. Lalu, Kredit Modal Kerja dengan sector. Then, Working Capital Loans with a distribution
konsentrasi penyaluran sebesar 30,99% dari portofolio concentration of 30.99% of the loan portfolio. This loan
kredit. Kredit ini disalurkan untuk pembiayaan di sektor is channeled for financing in the agricultural sector,
pertanian, sektor industri pengolahan, sektor penyediaan manufacturing sector, accommodation sector. Bank
akomodasi. Kredit Modal Kerja Bank Mestika tersebut Mestika’s Working Capital Loans are mostly channeled
terbanyak disalurkan untuk pembiayaan di sektor industri for financing in the manufacturing sector, trade sector,
pengolahan, sektor perdagangan, sektor aktivitas financial activities sector. Consumption Loans with a
keuangan. Serta, Kredit Konsumsi dengan konsentrasi distribution concentration of 21.65% of the loan portfolio.
penyaluran sebesar 21,65% dari portofolio kredit. Kredit Consumer Loans are loans that are consumptive in
Konsumsi adalah kredit yang sifatnya konsumtif (tidak nature (not productive).
produktif).
Penyebaran kredit terbesar berada di The largest distribution of credit is in North
Sumatera Utara, DKI Jakarta dan Riau. Sumatra, DKI Jakarta and Riau.
Pada tahun 2024, aset Perseroan tumbuh 3,25% In 2024, the Company’s assets grew by 3.25% compared
dibandingkan dengan tahun sebelumnya. Pertumbuhan to the previous year. Credit growth of 15.3% in 2024.
kredit sebesar 15,3% di tahun 2024.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pencapaian Dana Pihak Ketiga Bank Mestika pada tahun The achievement of Bank Mestika’s Third Party Funds
2024 mengalami penurunan sebesar 0,94% atau sebesar in 2024 decreased by 0.94% or IDR 10,290,773 trillion
IDR 10.290.773 triliun dibanding pada pencapaian compared to the achievement in December 2023 of IDR
desember 2023 sebesar IDR 10.849.797 triliun. 10,849,797 trillion.
Liabilitas Perseroan meningkat sebesar 3%, ekuitas The Company’s liabilities increased by 3%, the Company’s
Perseroan tumbuh 3,7%. Laba bersih Perseroan megalami equity grew by 3.7%. The Company’s net profit decreased
penurunan 3% dengan pencapaian sebesar Rp 403 miliar by 3% with an achievement of IDR 403 billion compared
dibandingkan dengan pencapaian laba pada tahun to the achievement of profit in 2023 of IDR 417 billion.
2023 sebesar Rp 417 miliar.
Penurunan laba ini disebabkan oleh kenaikan biaya bunga The decrease in profit was due to an increase in interest
Dana Pihak Ketiga dan kenaikan suku bunga pinjaman. costs on Third Party Funds and an increase in interest
Sepanjang tahun 2024, persaingan antar bank merebut rates on loans Throughout 2024, competition among
dana masyarakat sangat tinggi yang didominasi oleh banks for public funds is very high, dominated by KBMI
Bank KBMI 3 dan 4 yang memiliki jangkauan yang lebih luas Banks 3 and 4 which have a wider reach than KBMI Banks
dibandingkan Bank KBMI 1 dan 2. 1 and 2.
Pada saat Pendemi Covid 19, Pemerintah mengeluarkan During the Covid 19 pandemic, the Government issued
kebijakan untuk relaksasi restrukturisasi kredit kepada a policy to relax credit restructuring to customers who
para nasabah yang mengalami kesulitan. Beberapa were experiencing difficulties. Some of Bank Mestika’s
nasabah Bank Mestika mendapatkan restrukturisasi customers received credit restructuring and until now
kredit dan hingga saat ini telah mengalami perbaikan have experienced improvements after the pandemic
setelah kondisi pandemi diubah menjadi endemik. conditions were changed to endemic.
Realisasi restrukturisasi kredit The realization of credit restructuring is
disampaikan sebagai berikut: presented as follows:
UMKM / Non UMKM
2024 2023
SME / Non-SME
UMKM
Jumlah Debitur | Debtor’s Number 16 19
Baki Debet (IDR) | Outstanding Debt (IDR) 193.804.301.993 213.887.669.175
Non UMKM
Jumlah Debitur | Debtor’s Number 49 67
Baki Debet (IDR) | Outstanding Debt (IDR) 94.487.007.859 114.702.965.625
a. Kebijakan Strategis Perseroan dan Peranan Direksi a. The Company’s Strategic Policy and the Role of the
dalam perumusan hal tersebut Board of Directors in the formulation of that
Menghadapi kondisi perekonomian global dan Facing the global economic conditions and the
perekonomian Indonesia, Bank Mestika yang Indonesian economy, Bank Mestika, which is engaged
bergerak dalam bidang Lembaga Jasa Keuangan in Financial Services Institutions whose business
yang kegiatan bisnisnya menyalurkan dana dan activities are channeling funds and raising funds, has
menghimpun dana telah menyusun rencana developed a strategic plan to carry out its business
strategis untuk menjalankan kegiatan bisnisnya. activities. The Board of Directors of the Company has
Direksi Perseroan telah menyusun rencana strategis developed strategic plans that are adaptive and
yang bersifat adaptif dan antisipatif dalam anticipatory in carrying out the Company’s business
menjalankan kegiatan bisnis Perseroan, yakni: activities, namely:
1. Menyalurkan dana dengan melakukan profilling 1. Distributing funds by profiling and segmenting
dan segmentasi calon debitur dengan baik. Bank prospective debtors properly. The Bank distributes
menyalurkan dana mengedepankan prinsip funds by prioritizing the principle of prudence to
kehati-hatian untuk memastikan kemampuan ensure the customer’s ability to pay in the future.
bayar nasabah dikemudian hari.
2. Menghimpun dana dengan mengembangkan 2. Raising funds by developing products that
produk yang dapat menarik minat masyarakat can attract the public to deposit their funds
untuk menyimpan dananya di Bank Mestika. Bank at Bank Mestika. Bank Mestika creates various
Mestika membuat berbagai program dan promo programs and promos by paying attention to the
dengan memperhatikan perkembangan suku development of interest rates in accordance with
bunga sesuai dengan kondisi perekonomian saat current economic conditions.
ini.
18 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
3. Meningkatkan dan menguatkan layanan 3. Improving and strengthening digital financial
keuangan digital yang dapat memberikan services that can provide convenience and
kenyamanan dan keamanan nasabah yang security for customers who transact through Bank
bertransaksi melalui Bank Mestika. Mestika.
4. Melakukan penguatan manajemen risiko dengan 4. Strengthening risk management by improving
meningkatkan kemampuan analisis risiko kredit credit and market risk analysis capabilities as well
dan pasar serta melakukan stress testing secara as conducting periodic stress testing on financial
berkala terhadap portofolio keuangan sebagai portfolios as a form of mitigation against possible
bentuk mitigasi terhadap kemungkinan risiko risks that will be faced.
yang akan dihadapi.
5. Melaksanakan Rapat Umum Pemegang Saham 5. Conducting the Annual General Meeting of
Tahunan sebagai bentuk pertanggungjawaban Shareholders as a form of the Company’s
Perseroan kepada pemegang saham. accountability to shareholders.
6. Menerapkan prinsip keuangan berkelanjutan 6. Implementing sustainable finance principles in
dalam setiap aspek kegiatan operasional dan every aspect of the Company’s operational and
bisnis Perseroan. business activities.
b. Proses yang dilakukan Direksi untuk memastikan b. The process carried out by the Board of Directors
implementasi strategi Perseroan to ensure the implementation of the Company’s
strategy
Untuk memastikan strategi yang disusun Direksi To ensure that the strategies formulated by the Board
dapat diimplementasikan dalam kegiatan bisnis of Directors can be implemented in the Company’s
Perseroan, Direksi memastikan bahwa komunikasi business activities, the Board of Directors ensures
antar lini bisnis dan operasional berjalan baik dengan that communication between business lines and
melakukan rapat berkala secara intensif dan berkala operations runs well by conducting intensive and
serta fungsi Komite dibawah Direksi melaksanakan periodic meetings and Committee functions under
tugas dan tanggungjawabnya. the Board of Directors carry out their duties and
responsibilities.
Direksi memastikan bahwa setiap lini bisnis The Board of Directors ensures that each line of
memahami perkembangan dunia keuangan agar business understands the development of the
Perseroan dapat memitigasi dampak dan risiko yang financial world so that the Company can mitigate the
mungkin akan muncul di masa yang akan datang. impacts and risks that may arise in the future.
c. Perbandingan antara hasil yang dicapai dengan c. Comparison between achieved and targeted results
yang ditargetkan
Perseroan dalam menyusun Rencana Bisnis In preparing the Bank’s Business Plan for 2024, the
Bank tahun 2024 mempertimbangkan kondisi Company considers economic conditions and
perekonomian dan indikator yang ditetapkan oleh indicators set by regulators.
regulator.
Perekonomian Indonesia di tahun 2024 The Indonesian economy in 2024 faces various
menghadapi berbagai tantangan dan dinamika challenges and dynamics that affect economic
yang mempengaruhi pertumbuhan ekonomi. growth. The slowdown in the world economy has
Perlambatan perekonomian dunia membuat suku made interest rates move up and the political year
bunga bergerak naik dan tahun politik baik itu di both in the US and Indonesia, making investors wait
Amerika dan di Indonesia, membuat para investor for certainty in the direction of the new country’s
menunggu kepastian arahan pimpinan negara yang leadership.
baru.
Perseroan menetapkan Rencana Bisnis tahun 2024 The Company established the 2024 Business Plan
mempertimbangkan kompleksitas bisnis bank. considering the complexity of the bank’s business.
Realisasi pencapaian tahun 2024 dibandingkan The realization of achievements in 2024 compared to
dengan target yang disampaikan dalam rencana the targets presented in the business plan, still has
bisnis, masih belum mengalami peningkatan. not increased. However, liquidity and credit quality
Namun, likuiditas dan kualitas kredit tetap terjaga were maintained and financial ratios were kept within
dan rasio keuangan dijaga agar tidak melewati regulatory thresholds.
ambang batas yang ditentukan regulator.
Merangkum kinerja bank KBMI 1, pencapaian Summarizing the performance of KBMI 1 bank, the
Perseroan berada pada hasil yang memuaskan. Company’s achievements were at a satisfactory
Kredit tumbuh 13,5% (yoy), aset tumbuh 3,25% result. Loans grew 13.5% (yoy), assets grew 3.25% (yoy)
(yoy) dan rasio terjaga dengan baik, salah satunya and ratios were well maintained, one of which was
adalah rasio NPL gross di 0,66%. Laba mengalami the gross NPL ratio at 0.66%. Profit contracted slightly
sedikit kontraksi sebesar 3,2% (yoy) dikarenakan by 3.2% (yoy) due to higher interest costs on Third
oleh kenaikan biaya bunga Dana Pihak Ketiga dan Party Funds and higher lending rates. Throughout
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
kenaikan suku bunga pinjaman. Sepanjang tahun 2024, competition among banks for public funds is
2024, persaingan antar bank dalam merebut dana very high, dominated by KBMI Banks 3 and 4 which
masyarakat, sangat tinggi yang didominasi oleh have a wider reach than KBMI Banks 1 and 2.
Bank KBMI 3 dan 4 yang memiliki jangkauan yang
lebih luas dibandingkan Bank KBMI 1 dan 2.
dalam jutaan rupiah | in million IDR
Neraca Keuangan (dalam jutaan rupiah)
2024 2023
Financial Balance (in million rupiah)
Aset | Asset 16.577.961 16.054.824
Kredit | Loans 10.833.772 9.393.465
Dana Pihak Ketiga | Third party funds 10.290.773 10.849.797
Liabilitas | Liability 11.489.614 11.151.170
Ekuitas | Equity 5.088.347 4.903.654
Laba bersih tahun berjalan | Net profit for the year 403.389 417.136
RASIO KEUANGAN (%)
2024 2023
Financial Ratio (%)
Kewajiban Penyediaan Modal Minimum (KPMM)
44,93 49,93
Capital Adequacy Ratio (CAR)
Non Performing Loan (Gross) 0,66 1,37
Non Performing Loan (Nett) 0,30 0,69
Return of Asset (ROA) 3,23 3,26
Return if Equity (ROE) 8,15 8,76
Net Interest Margin (NIM) 6,28 6,38
Biaya Operasional Pendapatan Operasional (BOPO) 62,06 60,58
Loan to Deposit Ratio (LDR) 105,28 86,58
Kendala yang dihadapi di tahun 2024 Obstacles faced in 2024
Kendala utama yang dihadapi oleh Perseroan The main obstacle faced by the Company throughout
sepanjang tahun 2024 adalah dari sisi penghimpunan 2024 is the collection of public funds or known as Third
dana masyarakat atau yang dikenal dengan Dana Party Funds. Competition among banks for public funds
Pihak Ketiga. Persaingan antar bank merebut dana was very high, dominated by KBMI Banks 3 and 4 which
masyarakat sangat tinggi yang didominasi oleh Bank have a wider reach than KBMI Banks 1 and 2.
KBMI 3 dan 4 yang memiliki jangkauan yang lebih luas
dibandingkan Bank KBMI 1 dan 2.
Pertumbuhan Dana Pihak Ketiga yang melambat ini The slowing growth of Third Party Funds is due to the
disebabkan oleh kondisi perekonomian tahun 2024 yang turbulent economic conditions in 2024 and the increase
bergejolak dan kenaikan suku bunga pinjaman yang in lending interest rates, which caused people to prefer
menyebabkan masyarakat lebih memilih menyimpan to save their funds in other forms of investment that are
dananya dalam bentuk investasi lain yang dianggap considered more profitable.
lebih menguntungkan.
Prospek Usaha Tahun 2025 Business Prospects in 2025
Rencana Bisnis Bank untuk tahun 2025 disusun dengan The Bank’s Business Plan for 2025 was developed by
mempertimbangkan kondisi perekonomian, kebijakan considering economic conditions, government policies
Pemerintah dan indikator regulator. and regulatory indicators.
Bank Indonesia memperkirakan pertumbuhan ekonomi Bank Indonesia estimates Indonesia’s economic growth
Indonesia tahun 2025 di kisaran 4,7% hingga 5,5%. Hingga in 2025 in the range of 4.7% to 5.5%. At the time of this
saat laporan ini disusun, kondisi dunia masih berfokus report, the world is still focused on the tariff war issued
pada perang tarif yang dikeluarkan oleh Amerika Serikat by the United States which has a direct impact on the
yang berdampak langsung dengan melemahnya nilai weakening of the rupiah against the dollar.
tukar rupiah terhadap dollar.
20 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 21
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Perseroan akan menyesuaikan proyeksi bisnis The Company will adjust business projections based
dengan berpedoman pada rencana pertumbuhan on the National Banking growth plan, regulatory targets
Perbankan Nasional, target regulator namun tetap but still considering the complexity of the Company’s
mempertimbangkan kompleksitas bisnis Perseroan. business.
Perseroan menyusun strategi untuk mencapai rencana The Company develops strategies to achieve the
bisnis yang telah disusun. Perseroan sebagai Lembaga business plan that has been prepared. The Company as
Jasa Keuangan menerapkan strategi pemasaran, a Financial Services Institution implements a marketing
dengan cara: strategy, by:
1. Meningkatkan penyaluran dana kepada masyarakat 1. Increasing the distribution of funds to the public
dengan memperluas jaringan kerjasama dan by expanding the network of cooperation and
melakukan segmentasi yang bertujuan untuk segmentation aimed at increasing the diversification
meningkatkan diversifikasi produk penyaluran dana of funds distribution products that can facilitate the
yang dapat mempermudah masyarakat dalam public in choosing the credit products needed.
memilih produk kredit yang dibutuhkan.
2. Mengembangkan fitur mobile banking dan internet 2. Developing mobile banking and internet banking
banking untuk memberikan pelayanan dan features to provide services and ease of transactions
kemudahan bertansaksi kepada seluruh nasabah. to all customers.
3. Mengoptimalkan penghimpunan dana pihak ketiga 3. Optimizing the collection of third party funds by
dengan membuat program tabungan dengan suku creating savings programs with competitive interest
bunga yang kompetitif, promo, reward, cashback rates, promos, rewards, cashback and others.
dan lain-lain.
4. Meningkatkan pertumbuhan fee based income 4. Increase the growth of fee-based income by
dengan diversifikasi produk dan layanan yang diversifying products and services needed by
dibutuhkan nasabah. customers.
5. Menarik dana murah di pasaran dengan 5. Attract low cost funds in the market by increasing the
meningkatkan program penarikan undian “Gempita” “Gempita” lottery draw program.
6. Transformasi digital perbankan dengan 6. Digital banking transformation by accelerating the
mempercepat implementasi Digital Loan dan Digital implementation of Digital Loan and Digital Banking.
Banking.
7. Meningkatkan program pengembangan kompetensi 7. Improving marketing employee competency
karyawan marketing melalui Akademi Mestika yaitu development program through Akademi Mestika in
berupa training-training dan program motivasi. the form of trainings and motivational programs.
dalam jutaan rupiah | in million IDR
Uraian
Ne Realisasi 2024 Proyeksi 2023
Description
Laba/rugi | Profit/Loss
1 Pendapatan Bunga Bersih | Net interest income 916.277 973.263
Pendapatan Operasional Selain Bunga
2 154.963 99.028
Operating Income Except Interest
3 Laba Operasional | Operational Profit 521.017 518.300
4 Laba Bersih | Net Profit 403.389 405.895
Neraca | Balance sheet
5 Aset | Asset 16.577.961 16.916.190
6 Kredit yang Diberikan | Given loan 10.833.772 10.888.950
7 Dana Pihak Ketiga | Third Fund Parties 10.290.773 10.900.000
Struktur modal | Core Structure
8 Modal inti (tier 1) | Main core 5.058.298 5.401.159
Modal pelengkap (tier 2)
9 108.938 108.513
Complementary core
Total modal | Total Core 5.167.236 5.509.672
10 Total ATMR 11.501.581 11.720.611
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 21
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Penerapan Tata Kelola Governance Implementation
Bank Mestika sebagai Lembaga Jasa Keuangan, Bank Mestika as a Financial Services Institution, conducts
menjalankan kegiatan bisnisnya dengan berpedoman its business activities based on the regulations and laws.
pada regulasi dan undang-undang yang mengatur.
Penerapan tata kelola yang baik dapat mendorong The implementation of good governance can encourage
peningkatan kualitas pengelolaan bank yang the improvement of healthy bank management
sehat berdasarkan prinsip tata kelola yang baik, quality based on good governance principles, namely
yakni keterbukaan, akuntabilitas, tanggungjawab, openness, accountability, responsibility, independence
independensi dan kewajaran. Hal ini dapat meningkatkan and fairness. This can improve the competitiveness of
daya saing bank, mendorong pertumbuhan yang the bank, encourage sustainable growth in supporting
berkelanjutan dalam mendukung pertumbuhan economic growth and national stability and contribute
ekonomi dan stabilitas nasional serta berkontribusi to the implementation of social responsibility while
dalam penerapan tanggungjawab sosial dengan tetap taking into account the interests of shareholders and
memperhatikan kepentingan pemegang saham dan stakeholders.
pemangku kepentingan.
Penerapan tata kelola Bank Mestika dijabarkan dan The implementation of Bank Mestika’s governance is
dijelaskan secara terperinci pada Bab Tata Kelola described and explained in detail in the Governance
Laporan Tahunan ini. Chapter of this Annual Report.
Para pemegang saham yang kami hormati, Our respected shareholders,
Direksi Perseroan senantiasa berkomitmen memberikan The Board of Directors of the Company is always
pencapaian terbaik dan menjaga kepercayaan yang committed to providing the best achievements and
telah diberikan nasabah kepada kami. Apresiasi kami maintaining the trust that customers have given us.
sampaikan kepada seluruh karyawan yang telah Our appreciation goes to all employees who have worked
berkerjasama untuk memberikan hasil terbaik kepada together to provide the best results to the Company’s
stakeholder dan shareholders Perseroan. stakeholders and shareholders.
Atas Nama Direksi
On Behalf of the Board of Directors
Achmad S Kartasasmita
Presiden Direktur
Presiden Director
22 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SURAT PERNYATAAN ANGGOTA DIREKSI
TENTANG TANGGUNGJAWAB ATAS
LAPORAN TAHUNAN 2024 PT BANK MESTIKA DHARMA TBK
THE STATEMENT OF DIRECTOR BOARD MEMBER
ABOUT RESPONSIBILITITES ON
PT BANK MESTIKA DHARMA TBK 2024 ANNUAL REPORT
Kami yang bertandatangan dibawah ini menyatakan bahwa semua informasi dalam
Laporan Tahunan PT Bank Mestika Dharma Tbk tahun 2024 telah dimuat secara lengkap dan
bertanggungjawab penuh atas kebenaran isi Laporan Tahunan Perusahaan.
We, undersigned, testify that all informastion in the Annual Report of PT Bank Mestika Dharma, Tbk for
2024 is presented in its entirety and we are fully responsible for the correctness of the contents in the
Annual Report of the Company.
Demikian pernyataan ini dibuat.
This statement is hereby made in all truthfulness.
Achmad S. Kartasasmita HENDRA HALIM
Presiden Direktur Wakil Presiden Direktur
Presiden Director Vice President Director
YUSRI HADI HARUN ANSARI ANDY
Direktur Umum Direktur Operasional Direktur Kepatuhan
General Affair Director Operational Director Compliance Director
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 23
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
03 LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Penilaian terhadap kinerja Direksi mengenai
pengelolaan Perseroan termasuk pengawasan Dewan
Komisaris dalam perumusan dan implementasi
strategi oleh Direksi
Board of Directors Performance Assessment including
the supervision of the Board of Commissioners in the
formulation and implementation of strategies by the
Board of Directors
Pandangan atas prospek usaha Perseroan yang
disusun oleh Direksi dan Pencapaian Perseroan
View of the Business Prospects Prepared by The Board
of Directors
Pandangan atas penerapan tata kelola Perseroan
Views on The Implementation of Issuer Governance
24 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 25
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 25
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Para Stakeholder yang saya hormati, Respected Stakeholders,
Tahun 2024 merupakan tahun yang penuh tantangan 2024 is a year full of challenges and dynamics, both
dan dinamika, baik dari sisi global maupun domestik, from the global and domestic sides, but thanks to hard
namun berkat kerja keras, sinergi solid dari Pemerintah work, solid synergy from the Government, Indonesia’s
pertumbuhan ekonomi Indonesia masih mampu tumbuh economic growth is still able to grow to 5.03%, although it
sampai 5,03%, walaupun masih melambat dibandingkan is still slowing down compared to the previous period in
periode sebelumnya yakni tahun 2023 yang mencapai 2023 which reached 5.05%.
5,05%.
Bank Indonesia memperkirakan pertumbuhan ekonomi Bank Indonesia estimates Indonesia’s economic growth
Indonesia pada tahun 2025 berada dalam kisaran in 2025 to be in the range of 4.7% - 5.5%. Bank Indonesia
4,7% - 5,5%. Bank Indonesia akan memperkuat bauran will strengthen its policy mix to encourage higher
kebijakan untuk mendorong pertumbuhan ekonomi economic growth, as well as synergize closely with the
agar lebih tinggi, serta bersinergi erat dengan kebijakan government’s fiscal stimulus policy.
stimulus fiskal pemerintah.
Kinerja Bank Mestika tahun 2024 tercapai dengan Bank Mestika’s performance in 2024 has been achieved
cukup baik. Dewan Komisaris percaya Direksi beserta quite well. The Board of Commissioners believes that the
seluruh jajaran organisasi Bank telah berupaya dalam Board of Directors and all levels of the Bank’s organization
mencapai target Bank periode tahun 2024. Pencapaian have made efforts to achieve the Bank’s target for the
Bank Mestika akan dilaporkan secara rinci pada laporan 2024. Bank Mestika’s achievements will be reported in
tahunan ini. detail in this annual report.
Dewan Komisaris mengucapkan terima kasih atas The Board of Commissioners would like to express
dukungan, dan kepercayaan terhadap Bank Mestika its gratitude for the support and trust in Bank Mestika,
terutama kepada seluruh nasabah, Direksi beserta especially to all customers, the Board of Directors and
seluruh jajarannya, Otoritas Jasa Keuangan, Bank its staff, the Financial Services Authority, Bank Indonesia
Indonesia dan seluruh stakeholder. Masukan, saran, and all stakeholders. The inputs, suggestions, and solid
serta kerja sama yang solid dari seluruh stakeholder cooperation from all stakeholders have brought us
telah membawa kami melangkah lebih jauh dalam further in facing challenges and continue to grow until
menghadapi tantangan dan terus bertumbuh sampai today. We realize that this success is
dengan saat ini. Kami menyadari bahwa kesuksesan ini the result of synergy. We are committed to maintaining
adalah hasil dari sinergi bersama. Kami berkomitmen this good relationship and working harder to provide
untuk terus menjaga hubungan baik ini dan berupaya added value for all parties by 2025.
lebih keras dalam memberikan nilai tambah bagi semua
pihak pada tahun 2025.
Penilaian terhadap kinerja Direksi Assessment of the performance of the Board
mengenai pengelolaan Perseroan termasuk of Directors regarding the management of
pengawasan Dewan Komisaris dalam the Company including supervision of the
perumusan dan implementasi strategi oleh Board of Commissioners in the formulation
Direksi and implementation of strategies by the
Board of Directors
Dewan Komisaris menilai Direksi dan seluruh jajarannya The Board of Commissioners considers that the Board of
telah berupaya mencapai target dengan hasil yang Directors and all staff have endeavored to achieve the
cukup baik sampai dengan akhir tahun 2024 ini. Laba targets with good results until the end of 2024. The Bank’s
Bank tercapai 93,59% dari target yang ditetapkan. Posisi profit achieved 93.59% of the set target. Asset position
aset tahun 2024 bertumbuh 4,03% dari posisi akhir in 2024 grew by 4.03% from the end of 2023. Loans grew
tahun 2023. Kredit tumbuh 15,34% dan DPK terkontraksi by 15.34% and deposits contracted by 5.15%. CAR (Capital
sebesar 5,15%. Rasio-Rasio CAR, ROA, ROE, dan BOPO Adequacy Ratio), ROA (Return On Assets), ROE (Return
masih menunjukkan hasil yang positif. Dewan Komisaris On Equity), and BOPO (Operational Cost Ratio) ratios still
percaya Direksi beserta seluruh jajaran organisasi Bank showed positive results. The Board of Commissioners
telah berupaya dalam mencapai target Bank periode believes that the Board of Directors and all levels of the
tahun 2024. Bank’s organization have made efforts to achieve the
Bank’s targets for the 2024 period.
Dewan Komisaris telah melakukan pengawasan The Board of Commissioners has supervised the
dalam perumusan Rencana dan Strategi Bisnis formulation of the Bank’s Business Plan and Strategy;
Bank, pembinaan-pembinaan dari Regulator terkait guidance from the Regulator regarding the Business Plan
Rencana Bisnis juga telah menjadi perhatian. Dewan has also been considered. The Board of Commissioners
Komisaris dan Direksi senantiasa membahas terkait and the Board of Directors constantly discuss the
perumusan dan implementasi strategi bisnis dalam formulation and implementation of business strategies
26 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Rapat Gabungan Dewan Komisaris dan Direksi, serta in the Joint Meeting of the Board of Commissioners and
rapat Dewan Komisaris. Dewan Komisaris juga secara the Board of Directors, as well as Board of Commissioners
aktif melakukan pemantauan terhadap implementasi meetings. The Board of Commissioners also actively
strategi, pencapaian Bank dan turut memberikan saran monitors the implementation of the strategy, the Bank’s
dan masukan-masukan. achievements and provides advice and inputs.
Pandangan atas prospek usaha Perseroan View of the Business Prospects Prepared by
yang disusun oleh Direksi dan Pencapaian The Board of Directors
Perseroan
Kami sependapat dengan evaluasi Direksi atas We agree with the Board of Directors’ evaluation of Bank
prospek bisnis Bank Mestika kedepannya sebagaimana Mestika’s future business prospects as stated in the
tercantum dalam corporate plan dan RBB Bank. Bank’s corporate plan and RBB. The Bank’s Business Plan
Rencana Bisnis Bank yang disusun untuk tahun 2025 prepared for 2025 projects growth in terms of lending
memproyeksikan pertumbuhan dari sisi penyaluran and deposits. We see that the RBB targets are realistic
kredit dan DPK. Kami melihat bahwa target-target RBB and serve as a strong foundation in achieving the
yang disusun tersebut realistis dan menjadi landasan corporate plan.
yang kuat dalam mencapai corporate plan.
Kami tetap menyarankan Direksi untuk senantiasa We still advise the Board of Directors to always pay
memperhatikan prinsip kehati-hatian dalam penyaluran attention to prudential principles in lending and ask the
kredit dan meminta Direksi untuk tetap memperhatikan Board of Directors to continue to pay attention to the
Tingkat kecukupan modal dan likuiditas Bank meskipun Bank’s capital adequacy and liquidity levels even though
prospek bisnis di tahun 2025 masih tergolong cukup baik. the business prospects in 2025 are still quite good.
Pandangan atas penerapan tata kelola Views on the implementation of corporate
Perseroan governance
Hasil self-assessment terhadap penerapan Tata Kelola The results of the self-assessment of the implementation
Bank untuk tahun 2024 berada pada peringkat 2 (Baik). of the Bank’s Governance for 2024 are ranked 2 (Good).
Dalam setiap rapat Dewan Komisaris, senantiasa In every meeting of the Board of Commissioners, it
melakukan pemantauan terhadap penerapan Tata continuously monitors the implementation of the Bank’s
Kelola Bank. Corporate Governance.
Dewan Komisaris menilai bahwa Manajemen telah The Board of Commissioners assesses that the
mengimplementasikan prinsip-prinsip GCG yakni Management has implemented the GCG principles of
transparansi, akuntabilitas, kemandirian, kewajaran, transparency, accountability, independence, fairness,
dan kesetaraan telah dilaksanakan dengan baik dalam and equality well in all functional and operational
seluruh aktivitas fungsional ataupun operasional Bank. activities of the Bank.
Berikut hasil Laporan penilaian sendiri atas pelaksanaan The following are the results of the self-assessment report
Good Corporate Governance untuk tahun 2024. on the implementation of Good Corporate Governance
for 2024.
LAPORAN PENILAIAN SENDIRI (SELF ASSESSMENT)
PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG) SEMESTER I 2024
Indikator Peringkat Kriteria
Indicator Ranking Criteria
Governance Structure 1 Sangat Baik | Very Good
Governance Process 2 Baik | Good
Governance Outcome 2 Baik | Good
Nilai Komposit | Composite Value 2 Baik | Good
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 27
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
LAPORAN PENILAIAN SENDIRI (SELF ASSESSMENT)
PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG) SEMESTER II 2024
Indikator Peringkat Kriteria
Indicator Ranking Criteria
Governance Structure 1 Sangat Baik | Very Good
Governance Process 2 Baik | Good
Governance Outcome 2 Baik | Good
Nilai Komposit | Composite Value 2 Baik | Good
Self-assessment yang dilakukan oleh Bank untuk Semester I dan Semester II tahun 2024 menghasilkan peringkat “Baik”.
The self-assessment conducted by the Bank for Semester I and Semester II of 2024 resulted in a rating of “Good”.
Pandangan atas penerapan integritas Views on the implementation of integrity of
laporan keuangan Perseroan coporate financial report
Bank telah memiliki Pedoman Implementasi Integritas The Bank already has Guidelines for the Implementation
Pelaporan Keuangan Bank yang telah ditetapkan of Bank Financial Reporting Integrity which has been
berdasarkan SK No.056/SK-BMD/DIR/2024 tanggal 19 established based on Decree No.056/SK-BMD/DIR/2024
November 2024 dan SE No. 154/SE-BMD/DIR/2024 tanggal dated November 19, 2024 and SE No.154/SE-BMD/
22 November 2024. DIR/2024 dated November 22, 2024.
Sebagai penutup, kami sampaikan bahwa Dewan In conclusion, we would like to express that the Board
Komisaris mengapresiasi kinerja Direksi dalam of Commissioners appreciates the performance of the
mengelola bisnis Bank Mestika. Dewan Komisaris Board of Directors in managing Bank Mestika’s business.
juga berkomitmen melakukan pengawasan dengan The Board of Commissioners is also committed to
penerapan tata kelola yang baik, sebagai bentuk oversight with good governance implementation,
pertanggungjawaban kepada seluruh stakeholder as a form of accountability to all stakeholders and
dan shareholder yang telah memberikan kepercayaan shareholders who have entrusted Bank Mestika up to this
kepada Bank Mestika hingga saat ini. point.
Atas Nama Dewan Komisaris
On Behalf of the Board of Commisioners
Witarsa Oemar
Presiden Komisaris
President Commissioner
28 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SURAT PERNYATAAN ANGGOTA DEWAN KOMISARIS
TENTANG TANGGUNGJAWAB ATAS
LAPORAN TAHUNAN 2024 PT BANK MESTIKA DHARMA TBK
THE STATEMENT OF COMMISIONERS BOARD MEMBER
ABOUT RESPONSIBILITITES ON
PT BANK MESTIKA DHARMA TBK 2024 ANNUAL REPORT
Kami yang bertandatangan dibawah ini menyatakan bahwa semua informasi dalam
Laporan Tahunan PT Bank Mestika Dharma Tbk tahun 2024 telah dimuat secara lengkap dan
bertanggungjawab penuh atas kebenaran isi Laporan Tahunan Perusahaan.
We, undersigned, testify that all informastion in the Annual Report of PT Bank Mestika Dharma, Tbk for
2024 is presented in its entirety and we are fully responsible for the correctness of the contents in the
Annual Report of the Company.
Demikian pernyataan ini dibuat.
This statement is hereby made in all truthfulness.
Witarsa Oemar Indra Halim
Presiden Komisaris Komisaris
President Commissioner Commissioner
Katio Gardjito Heru
Komisaris Independen Komisaris Independen
Independent Commisioner Independent Commisioner
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 29
Page 30
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
04 PROFIL PERSEROAN
Company Profile
Identitas perusahaan b. Pemegang saham
Company identity berdasarkan besaran
kepemilikan
Kilas Kinerja sepanjang tahun
Shareholders based on the
2024
amount of ownership
Review performance
throughout 2024 c. Pemegang saham
berdasarkan persentase
Riwayat Singkat Perusahaan
kepemilikan
Company brief histroy
Shareholders based on
Visi dan Misi Perusahaan ownership percentage
Vision and mission of the
Kepemilikan saham Direksi
company
dan Dewan Komisaris
Tujuan, sasaran dan strategi Share ownership of the Board
Objectives, goals and of Directors and Board of
strategies Commissioners
Nilai dan budaya Struktur Kelompok Usaha
Values and culture Business group structure
Nilai dan budaya Transaksi dengan pihak
Values and culture berealisasi
Transactions with realized
Kegiatan Usaha berdasarkan parties
Anggaran Dasar
Business activities based on Kronologi Pencatatan Saham
the articles of association Chronology of share listing
Struktur Organisasi Profesi dan lembaga penunjang
Organizational structure pasar modal
Professionals and capital
Biografi Direksi dan Dewan market supporting institutions
Komisaris serta Manajemen
Eksekutif Penghargaan yang Diterima
Biography of the Board Sepanjang Tahun
of Directors and Board of Awards received throughout
Commissioners and Executive the year
Management
Daftar jaringan kantor
a. Profil Direksi List of office networks
Profile of the Directors
b. Profil Dewan Komisaris
Profile of the Board of
Commissioners
c. Profil Manajemen Eksekutif
Profile of the Executive
Management
Komposisi Pemegang Saham
Shareholder composition
a. Pemegang saham
berdasarkan klasifikasi
kepemilikan
Shareholders based on
ownership classification
30 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 31
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
IDENTITAS PERUSAHAAN
Company’s Profile
Nama perusahaan Bidang usaha Layanan Perbankan
Company’s name Line of Business Banking Service
PT Bank Mestika Dharma, Tbk.
Modal dasar
Rp 2.000.000.000.000,-
Authorized capital
Tanggal pendirian Modal ditempatkan
Established date Rp 818.018.000.000,-
dan disetor penuh
27 April 1955 Issued and fully
paid-in capital
Kode saham
Ticker code
Komposisi kepemilikan saham
BBMD
Composition of share ownership Pencatatan saham
Share listing
PT Mestika Benua Mas 89,44 %
Individu Individual 0,05 % Resmi dicatatkan di Bursa Efek
Kode swift Masyarakat Public 10,51 % Indonesia tanggal 1 Juli 2013
Swift code
Officially listed in Indonesia
BMDMIDJA Stock Exchange on July 1st 2013
Telepon | Phone
(061) 4525800 Website
Kantor pusat www.bankmestika.co.id
Head Office
Faksimili | Facsimile
Mestika Building
(061) 4527324
Jl. H. Zainul Arifin No. 118 Email
Medan - Sumatera Utara corsec@bankmestika.co.id
20112 Call Center customer.care@bankmestika.co.id
14083
Profesi Penunjang | Supporting Professional
Bursa Efek Indonesia
Indonesia Stock Exchange
Kustodian Sentral Efek Indonesia
Indonesia Stock Exchange Building, Tower I 6th Indonesian Central Securities Depository
Jl. Jendral Sudirman Kav 52-53,
Jakarta 12190 Indonesia Stock Exchange Building, Tower I 5th
Jl. Jendral Sudirman Kav 52-53, Jakarta 12190
Telp : 021-5150515
Fax : 021-5150330 Telp : 021-52991099
Website : www.idx.co.id Fax : 021-52991199
Website : www.ksei.co.id
Notaris Pasar Modal
Biro Administrasi Efek Akuntan Publik Capital market notary
Share registrar Public accountant Edy, SH
PT Raya Saham Registra Budiadi Widjaya, SE, CPA Jl. Sutomo, Komplek Sutomo
Point No. 25 GG
Gedung Plaza Sentral Lantai 2 Jl. Hayam Wuruk No. 3 W
Medan - 20235
Jl. Jendral Sudirman Kav 47-48, Jakarta 10120
Jakarta 12930 Telp/Fax : 061-4560427,
Telp : 021-3458491
4557077, 4531158
Telp : 021-2525666
Fax : 021-2525028
32 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KILAS KINERJA SEPANJANG TAHUN 2024
Review Performance Throughout 2024
17 Desember 2024
December 17, 2024
Bank Mestika meresmikan Kantor Cabang baru
yang ke-13 berlokasi di Jambi.
Bank Mestika inaugurated its 13th
Branch Office located in Jambi.
29 November 2024
November 29, 2024
Presiden Direktur Bank Mestika mendapatkan
penghargaansebagai salah satu dari “Top 100
CEO 2024” dalam ajang “Infobank TOP CEO & The
Future Leaders Forum 2024”.
Bank Mestika’s President Director was honored
as one of the “Top 100 CEO 2024” in the
“Infobank TOP CEO & The Future Leaders Forum
2024” event.
1 Oktober 2024
October 1, 2024
Bank Mestika meresmikan mobil kas keliling
yang merupakan peningkatan layanan kepada
nasabah dengan hadir lebih dekat kepada para
nasabah.
Bank Mestika launched a mobile cash car
which is an increase in services to customers
by being closer to the customers.
19 September 2024
September 19, 2024
Mestika mendapatkan penghargaan dalam
acara Bisnis Indonesia Financial Award dengan
kategori “Most Efficient Bank” untuk Kelompok
Modal Inti sampai dengan Rp 6 Triliun (KBMI 1).
Bank Mestika received an award at the Bisnis
Indonesia Financial Award in the category of “Most
Efficient Bank” for Tier 1 Capital up to Rp 6 Trillion (KBMI 1).
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 33
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
29 Agustus 2024
August 29, 2024
Bank Mestika mendapatkan 2 (dua)
penghargaan dalam acara 29th Infobank Award
2024 dengan kategori “The Excellent Performance
Bank in 10 Consecutive Years 2013-2023” dan
Bank Predikat “Sangat Baik” untuk Kelompok
Modal Inti sampai dengan Rp 6 Triliun (KBMI 1)
Bank Mestika received 2 (two) awards in the
29th Infobank Award 2024 with the category “The
Excellent Performance Bank in 10 Consecutive
Years 2013-2023” and Bank Predicate “Very Good”
for Core Capital Group up to Rp 6 Trillion (KBMI 1).
28 Mei 2024
May 28, 2024
Bank Mestika melaksanakan Rapat Umum
Pemegang Saham Tahunan dan Public Expose.
Bank Mestika conducted the Annual General
Meeting of Shareholders and Public Expose.
27 April 2024
April 27, 2024
Bank Mestika merayakan HUT ke 69 bersama
seluruh karyawan. Pada perayaan HUT ini juga, Bank
Mestika menetapkan slogan baru Bank Mestika
yakni “ Melangkah Bersama Menuju Masa Depan”.
Bank Mestika celebrated its 69th anniversary with
all employees. In this anniversary celebration,
Bank Mestika also set a new slogan for Bank
Mestika, “Moving Together Towards the Future”.
7 Juli 2024
Julyt 7, 2024
Bank Mestika mendukung kegiatan BMPD
Medan Run yang merupakan perlombaan
lari pertama kali yang ada di Medan dengan
standar Nasional.
Bank Mestika supports the BMPD Medan Run
which is the first running race in Medan with
national standards.
34 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
RIWAYAT SINGKAT PERUSAHAAN
Brief History of The Company
Bank Mestika berdiri sejak tanggal 27 April 1955 Bank Mestika was established since April 27, 1955
berdasarkan Akta Pendirian Perseroan Terbatas nomor based on the Deed of Establishment of Limited Liability
121 tanggal 27 April 1955 yang dibuat dihadapan Company number 121 dated April 27, 1955 made before
Oesman Aldjoeffry, wakil notaris di Medan. Sepanjang Oesman Aldjoeffry, deputy notary in Medan. Throughout
perjalanannya akta tersebut telah mengalami beberapa the journey, the deed has been replaced several times
kali penggantian dan telah memperoleh pengesahan and has been approved by the Minister of Justice of
dari Menteri Kehakiman Republik Indonesia sesuai the Republic of Indonesia in accordance with Decree
dengan Surat Keputusan Nomor J.A5/69/21 tanggal 28 Number J.A5 / 69/21 dated May 28, 1963 and has been
Mei 1963 dan telah didaftarkan pada Panitera Pengadilan registered at the Registrar of Medan District Court
Negeri Medan pada tanggal 2 Juni 1963, serta telah on June 2, 1963, and has announced in the Ministry of
diumumkan dalam berita negara Republik Indonesia Justice of the Republic of Indonesia on September 6, 1963
tanggal 6 September 1963 Nomor 72, Tambahan Berita Number 72, Supplement to the Republic of Indonesia
Negara Republik Indonesia Nomor 447. Bank Mestika Number 447. Bank Mestika was permitted to carry out
diperkenankan melakukan kegiatan jasa perbankan banking services and other financial services based on
dan jasa keuangan lainnya berdasarkan Surat Decree of the Minister of Finance Number 289497 / UMII
Keputusan Menteri Keuangan Nomor 289497/U.M.II dated December 12, 1956 and commenced commercial
tangal 12 Desember 1956 dan mulai beroperasi komersil. operations. The company obtained a license to conduct
Perusahaan memperoleh izin untuk melakukan kegiatan foreign exchange activities based on the Decree of the
devisa berdasarkan Surat Keputusan Direksi Bank Board of Directors of Bank Indonesia Number 27/109 / KEP
Indonesia Nomor 27/109/KEP/DIR tanggal 5 Januari 1995. / DIR dated January 5, 1995.
Bank Mestika sebagai Bank milik putra daerah telah Bank Mestika as a bank owned by a regional son has
menunjukkan kemampuan bersaing dengan Perbankan demonstrated the ability to compete with the National
Nasional yakni dengan mencatatkan sahamnya ke Banking by listing its shares to the Indonesia Stock
Bursa Efek Indonesia dengan kode BBMD pada tanggal Exchange with the BBMD code on July 8, 2013.
8 Juli 2013.
Anggaran dasar Perseroan terakhir kali mengalami The articles of association of the Company were last
perubahan sesuai dengan akta nomor 02 tanggal 3 amended according to deed number 02 on June 03,
Juni 2021 yang dibuat dihadapan Notaris Pasar Modal 2021 which was made in front of Capital Market Notary
Ekoevidolo SH di Medan, dan telah mendapatkan Ekoevidolo SH in Medan, and were approved by the
pengesahan dari Kementerian Hukum dan HAM Ministry of Law and Human Rights with number AHU-
dengan nomor AHU-AH.01.03-0384295 tanggal 18 Juni AH.01.03-0384295 on June 18, 2021. This amendment to
2021. Perubahan anggaran dasar ini dilakukan untuk the articles of association was made to adjust to the
menyesuaikan peraturan regulator terbaru, yakni: latest regulatory regulations, they were:
1. POJK No. 15/POJK.04/2020 tentang Rencana dan 1. POJK No. 15/POJK.04/2020 concerning the Plan
Penyelenggaraan Rapat Umum Pemegang Saham and Implementation of the General Meeting of
Perusahaan Terbuka, Shareholders of a Public Company,
2. POJK No. 16/POJK.04/2020 tentang Pelaksanaan 2. POJK No. 16/POJK.04/2020 concerning the
Rapat Umum Pemegang Saham Perusahaan Terbuka Electronic Implementation of the General Meeting of
secara Elektronik, dan Shareholders of Public Companies, and
3. POJK No. 17/POJK.04/2020 tentang Transaksi Material 3. POJK No. 17/POJK.04/2020 concerning Material
dan Perubahan Kegiatan Usaha. Transactions and Changes in Business Activities.
Perseroan yang telah berkarya selama 69 tahun, belum The Company, which has been working for 69 years, has
pernah melakukan penggantian nama. never changed its name.
Pada 7 Oktober 2015, Perseroan melakukan penggantian On October 7, 2015, the Company changed the Company’s
logo Perseroan sebagai media penyampaian tujuan logo as a medium for conveying the Company’s
Perseroan dalam bentuk komunikasi non verbal kepada objectives in the form of non-verbal communication to
masyarakat. Dari segi legalitas logo Mestika yang baru the public. In terms of legality, the new Mestika logo has
ini sudah mendapatkan pengesahan/persetujuan received approval/approval from the Minister of Law and
dari Menteri Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia, Director of
Indonesia, Direktur Hak Kekayaan Intelektual u.b. Direktur Intellectual Property Rights u.b. Director of Copyrights,
Hak Cipta, Desain Industri, Desain Tata Letak Sirkuit Industrial Designs, Layout Designs of Integrated Circuits,
Terpadu, dan Rahasia Dagang seperti yang tertuang and Trade Secrets as stated in the Decree on the
dalam Surat Keputusan Pencatatan Ciptaan dengan Registration of Works with Registration Number : 072190
Nomor Pencatatan : 072190 tanggal 26 Maret 2014 atas dated March 26, 2014 on the type of Logo art creation
jenis ciptaan seni Logo dengan judul “Logo Bank Mestika” with the title “Bank Mestika Logo”
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 35
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
JEJAK LANGKAH
Milestone
1955 2013
Bank Mestika didirikan Penawaran umum perdana saham ke publik •
Bank Mestika established dengan kode BBMD
Resmi menjadi Perusahaan Terbuka •
Initial public offering of shares to the public with •
1960 the BBMD code
Officially become a public company •
Peresmian KC pertama di P.Siantar
Inauguration of the first KC in P.Siantar 2014
1993 • Peresmian 2 KCP di Jakarta
• Relokasi 1 KCP di Medan
• Launching layanan call centre “Mestika Call”
Peresmian KC pertama di Jakarta dengan line 14083
Inauguration of first KC in Jakarta • Inauguration of 2 KCP in Jakarta
• Relocation of 1 KCP in Medan
• Launching call centre “Mestika Call” service with
1994
line 14083
Peresmian fasilitas E-channel pertama yaitu ATM 2015
Inauguration of the first E-channel
facility that is ATM
Peresmian penggunaan logo baru •
Peresmian Kantor Kas Kota Pinang •
1995 Penandatanganan Kerjasama Produk •
Bancassurance •
Memperoleh izin sebagai Bank Devisa Inauguration of Using New Logo •
Inauguration of Cash Office in Kota Pinang •
Obtaining a license as a Foreign Exchange Bank Signing Cooperation of Bancassurance’s Product •
1997 2016
Mendapatkan Grade A pada krisis ekonomi dari • Peresmian 1 KC di Baganbatu
Bank Indonesia & Auditor Independen • Relokasi 1 KCP dan 1 Kantor Kas
Obtaining Grade A on economic crisis from • Penandatanganan kerjasama Produk
Indonesian Bank & Independent Auditor Bancassurance
• Inauguration of 1 KC in Baganbatu
1998 • Relocation of 1 KCP and 1 of Cash Office
• Signing Cooperation of Bancassurance’s Product
Peresmian 2 KC di R.Prapat & P.Baru serta 5 KCP
di Medan
2017
Inauguration of 2 KC in R.Prapat & P.Baru and also
5 KCP in Medan
Peresmian 1 KC di Palembang dan 1 KK di Kisaran •
Launching produk layanan internet •
2010 banking dan virtual account
Penandatanganan kerjasama •
Produk Bancassurance
Pertumbuhan jaringan kantor mencapai 11 KC, 44
KCP, 6 KK serta 67 unit ATM Inauguration of 1 KC in Palembang •
Office network growth reaches 11 KC, 44 KCP, 6 KK and 1 KK in Kisaran
and also 67 ATM unit Launching the addition of internet banking •
and virtual account service products
Signing Cooperation of Bancassurance’s Product •
36 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2018 2023
• Penandatanganan kerjasama produk Mendapatkan penghargaan sebagai salah satu •
Bancassurance The Best Bank 2023 dengan kategori Kelompok Bank
• Peresmian 1 KK di Medan. Pertumbuhan jaringan Berdasarkan Modal Inti (KBMI I) sampai
kantor mencapai 12 KK, 41 KCP, dan 13 KK dengan 6 Triliun dari Majalah Investor
• Signing cooperation of Bancassurance‘s product Mendapatkan 2 (dua) penghargaan sebagai •
• Inauguration of Peresmian 1 KK in Medan. Office Bank Predikat “Sangat Bagus” kategori Bank
network growth reaches 12 KK, 41 KCP, dan 13 KK dengan Modal Inti Sampai dengan 6 Triliun
dan mendapatkan Diamond Trophy” Excellent
Performance in 10 Concencutive Years
2019 pada ajang 28th Infobank Award 2023
Mendapatkan penghargaan dari Majalah Infobank •
dalam acara Top 100 CEO 2023 oleh Infobank Media
Peluncuran produk layanan Mobile Banking Group dalam acara “Top 100 CEO 2023”
Mendapatkan penghargaan dari LPS kategori “Bank •
Launching mobile banking Terbaik Dalam Laporan Kepatuhan Kebijakan SCV”
dalam acara LPS Banking Award 2023
2020 Received an award as one of The Best Bank 2023 in •
the category of Bank Group Based on Tier I Capital
Kembali mendapatkan penghargaan sebagai (KBMI I) up to 6 Trillion from Investor Magazine.
Bank berpredikat Sangat Bagus selama 5 Tahun Received 2 (two) awards as a “Very Good” •
berturut-turut dan Bank Terbaik di kelasnya. Predicate Bank in the category of Banks with Tier I
Capital up to 6 Trillion and received the Diamond
Bank Mestika received again an award as a Bank
Trophy “Excellent Performance in 10 Consecutive
with a Very Good predicate for 5 years and the
Years” at the 28th Infobank Award 2023 event.
Best Bank in its class.
Received an award from Infobank Magazine in the •
Top 100 CEO 2023 event by Infobank Media Group in
the “Top 100 CEO 2023” event
2021 Received an award from LPS in the category of •
“Best Bank in SCV Policy Compliance Report” in the
Kembali mendapatkan penghargaan sebagai • LPS Banking Award 2023 event
Bank berpredikat Sangat Bagus selama 5 Tahun
berturut- turut oleh Infobank , sebagai Bank •
Terbaik di kelasnya serta Bank Terbaik dalam •
pembiayaan SME oleh IICD.
2024
Penghargaan dari Bank Indonesia Peringkat ••
2 sebagai Bank Penukar UPK-75 terbanyak di •
Sumatera Utara dan Kota Pematangsiantar. • Peresmian 1 KC di Lampung dan 1 unit Mobil Kas
• Keliling di Kantor Pusat Operasional
Received an award again as a Bank with a Very •
• Konsisten mendapatkan 2 (dua) penghargaan
Good predicate for 5 years in a row by Infobank,
dalam acara 29th Infobank Award 2024 dengan
as the Best Bank in its class and the Best Bank in
kategori “The Excellent Performance Bank in
SME financing by IICD.
10 Consecutive Years 2013-2023” dan Bank
Award from Bank Indonesia Rank 2 as the largest •
Predikat “Sangat Baik” untuk Kelompok Modal
UPK-75 Exchange Bank in North Sumatra and
Pematang Siantar. • Inti sampai dengan Rp 6 Triliun (KBMI 1)
• Bank Mestika mendapatkan penghargaan
dalam acara Bisnis Indonesia Financial Award
2022 dengan kategori “Most Efficient Bank” untuk
Kelompok Modal Inti sampai dengan Rp 6 Triliun
• (KBMI 1)
Kembali mendapatkan penghargaan dalam • Presiden Direktur Bank Mestika mendapatkan
acara Infobank Award 2022 dengan predikat penghargaansebagai salah satu dari “Top 100
kinerja “Sangat Bagus” untuk Kelompok Bank CEO 2024” dalam ajang “Infobank TOP CEO &
Modal Inti (KBMI) 1 dan meraih “Platinum Trophy” The Future Leaders Forum 2024”
atas predikat kinerja “Sangat Bagus” selama
•
10 tahun berturut-turut, penghargaan dari • Received an award as one of The Best Bank 2023
Indonesian Institute for Corporate Directorship in the category of Bank Group
•
(IICD) sebagai “Top 50 Mid Capitalization Public • Bank Mestika received 2 (two) awards in the
Listed Company” dan penghargaan sebagai 29th Infobank Award 2024 with the category "The
“Bank Terbaik 2022” kategori Bank Umum KBMI 1, Excellent Performance Bank in 10 Consecutive
diberikan oleh Majalah Investor. Years 2013-2023" and Bank Predicate "Very Good"
Received an award again at the Infobank • for Core Capital Group up to Rp 6 Trillion (KBMI 1).
Award 2022 event with the predicate of “Very • Bank Mestika received an award at the Bisnis
Good” performance for the Core Capital Bank Indonesia Financial Award in the category of
Group (KBMI) 1 and won the “Platinum Trophy” "Most Efficient Bank" for Tier 1 Capital up to Rp 6
for the predicate of “Very Good” performance • Trillion (KBMI 1).
for 10 consecutive years, an award from the • Bank Mestika's President Director was honored
Indonesian Institute for Corporate Directorship as one of the "Top 100 CEO 2024" in the "Infobank
(IICD) as “Top 50 Mid Capitalization Public Listed TOP CEO & The Future Leaders Forum 2024" event
Company” and an award as “Best Bank 2022” in
the KBMI 1 Commercial Bank category, given by
Investor Magazine.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 37
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
VISI DAN MISI
Vision and Mission
Visi | Vision
Menjadi bank Kelompok Bank Modal Inti (KBMI)
2 sebelum tahun 2028 yang berkontribusi
bagi pertumbuhan ekonomi Nasional dengan
mengutamakan profesionalisme perbankan dan
berlandaskan prinsip Keuangan Berkelanjutan.
To become a Core Capital Group 2 (KBMI2) before
2028 that contributes to national economic growth
by prioritizing banking professionalism and based on
sustainable nance.
Misi | Mission
1. Mengembangkan sinergi dan nilai tambah dengan para
pemangku kepentingan.
Developing synergies and added value with stakeholders.
2. Memberikan pelayanan jasa perbankan yang profesional
dan berbasis teknologi dengan prinsip manajemen
risiko yang baik, penuh kehati-hatian sesuai prinsip
GCG (Good Corporate Governance) dan berdasarkan
prinsip Keuangan Berkelanjutan.
Providing professional and technology-based banking
services with good risk management principles, full of
circumspection suitable with the principles of GCG (Good
Corporate Governance) and based on the principles of
Sustainable Finance.
3. Meningkatkan citra bank dengan mengembangkan SDM
yang profesional dan berintegritas tinggi.
Improving the image of the bank by developing professional
human resources with high integrity.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
TUJUAN, SASARAN DAN STRATEGI
Objectives, Goals and Strategies
Sesuai dengan visinya untuk menjadi bank yang sehat, In accordance with its vision of becoming a healthy bank,
tumbuh secara wajar maka bank menerapkan beberapa growing naturally, therefore, the bank implements a
hal yang menjadi pacuan agar dapat mencapai visi number of things that become a race in order to achieve
bank kedepannya, yakni : the bank’s vision in the future, namely:
1. Mengembangkan nilai tambah yang unik dan 1. Developing unique and distinctive added values to
khas untuk dapat diberikan kepada pemangku be given to relevant stakeholders.
kepentingan terkait.
2. Senantiasa melakukan inovasi-inovasi dan terobosan 2. Always creating the latest innovations and
terbaru untuk meningkatkan kemudahan nasabah breakthroughs to increase the convenience of
dalam bertransaksi baik dalam hal pelayanan dan customers in transacting both in terms of services
produk perbankan yang bersaing. and competing banking products.
3. Memperkuat sistem pengelolaan dan 3. Strengthening the organizational management and
pengembangan organisasi dan Sumber Daya development system and human resource and
Manusia serta sistem Teknologi Informasi Pelayanan also Information Technology Services and Banking
dan Operasi Perbankan. Operations systems.
4. Memberikan pelayanan jasa perbankan yang terbaik 4. Providing the best banking services by implementing
dengan menjalankan prinsip penerapan manajemen the principles of good, open, prudent risk
risiko yang baik, terbuka, prudent, dan memenuhi management and meet the principles of good
kaidah tata kelola perusahaan yang baik. corporate governance.
5. Melakukan pengembangan dan citra persepsi 5. Developing perceptual image of the company as
perusahaan sebagai perbankan menengah kelas a middle class national banking which contributes
nasional yang berkontribusi langsung terhadap directly to the development of the quality of economic
pengembangan kualitas pertumbuhan ekonomi growth by maintaining good reputation, service and
dengan menjaga baik reputasi, pelayanan serta prudence in managing businesses that are based on
unsur kehati-hatian dalam pengelolaan usaha yang local wisdom and concern to environment aspect.
berpijak pada kearifan lokal dan memperhatikan
aspek lingkungan.
BUDAYA DAN NILAI PERUSAHAAN
Corporate Culture and Value
KOMITMEN KOMPETENSI KERJASAMA KETERBUKAAN KEJUJURAN
COMMITMENT COMPETENCY COOPERATION OPENNES HONESTY
Berkomitmen Meningkatkan Solid dalam Terbuka dalam Melaksanakan
tinggi untuk kompetensi kerjasama tim mengungkapkan setiap aktivitas
mencapai sesuai dengan informasi yang berlandaskan
tujuan bidang keahlian Solid in teamwork relevan dan kejujuran
perusahaan dalam proses
pengambilan
Improving Conducting every
keputusan
Highly committed competence based on honesty
to achieve the in accordance Open in disclosing
company goals with the field of relevant information
expertise and in the decision
making process
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 39
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KEGIATAN USAHA MENURUT ANGGARAN DASAR
Business Activities According to The Articles of Association
Kegiatan usaha Perseroan sebagai Lembaga Jasa The Company’s business activities as a Financial
Keuangan hingga saat ini tidak mengalami perubahan. Services Institution to date have not changed. The
Kegiatan usaha Perseroan telah sesuai dengan Klasifikasi Company’s business activities are in accordance with
Baku Lapangan Usaha Indonesia (KBLI) 2020 dengan the Indonesian Standard Industrial Classification (KBLI)
perincian sebagai berikut : 2020 with the following details:
K. Aktivitas Keuangan dan Asuransi K. Financial and Insurance Activities
Kategori ini mencakup aktivitas keuangan, termasuk This category includes financial activities, including
asuransi, reasuransi dan kegiatan dana pensiun insurance, reinsurance and pension fund activities
dan jasa penunjang keuangan. Kategori ini juga and financial support services. This category also
mencakup kegiatan dari pemegang aset seperti includes activities of asset holders such as holding
kegiatan perusahaan holding dan kegiatan dari company activities and activities of guarantee
lembaga penjaminan atau pendanaan dan lembaga or funding institutions and other similar financial
keuangan sejenis. institutions.
[641] Perantara Moneter [641] Monetary Intermediary
Golongan ini mencakup perolehan dana dalam This group includes the acquisition of funds in
bentuk simpanan yang dapat dipindahkan atau the form of deposits that can be transferred or
ditransfer yaitu dana yang ditentukan dalam bentuk transferred, they are funds that are determined in
uang, dan diperoleh secara harian, terpisah dari bank the form of money, and are obtained daily, separate
sentral, diperoleh dari sumber non keuangan. Bank from the central bank, obtained from non-financial
sentral mencakup pengaturan keuangan negara, sources. The central bank covers the regulation
pengawasan, pelaksanaan perbankan, pemegang of state finances, supervision, implementation of
cadangan internasional dan bertindak sebagai banking, holder of international reserves and acts as
bankir untuk Pemerintah. Untuk alasan kelembagaan a banker for the government. For institutional reasons,
kegiatan bank sentral bisa berbeda-beda. Kegiatan the activities of the central bank may vary. These
ini mencakup penerimaan simpanan dan pemberian activities include accepting deposits and providing
dana kredit atau pinjaman. Pendanaan kredit dapat credit or loan funds. Credit financing can take
memberikan berbagai macam bentuk seperti various forms such as loans, secured loans, credit
pinjaman, pinjaman dengan jaminan, kartu kredit cards and others. Loans are generally conducted
dan lain-lain. Pinjaman pada umumnya dilakukan by financial institutions other than the central bank,
oleh lembaga keuangan selain bank sentral, seperti such as banks, foreign exchange banks, savings and
bank, bank devisa, koperasi simpan pinjam, termasuk loan cooperatives, including the activities of postal
kegiatan bank tabungan pos giro, simpanan pos savings banks, postal savings accounts and special
dan lembaga pendanaan khusus untuk pembelian funding institutions for house purchases that also
rumah yang juga melakukan simpanan. make deposits.
[6412] Perbankan Konvensional [6412] Conventional Banking
Sub golongan ini mencakup kegiatan perbankan This sub-class includes banking activities that run
yang menjalankan usahanya secara konvensional their business conventionally, such as accepting
seperti penerimaan simpanan dan/atau penutupan deposits and/or closing deposits and granting credit
simpanan dan pemberian kredit atau pinjaman or loan funds. Credit assistance can take various
dana. Bantuan kredit dapat berbagai macam bentuk, forms, such as loans, secured loans, credit cards
seperti pinjaman, pinjaman dengan jaminan, kartu and others. These activities are generally conducted
kredit dan lain-lain. Kegiatan ini pada umumnya by financial institutions other than the central bank,
dilakukan oleh lembaga keuangan selain bank such as Conventional Commercial Banks (foreign
sentral, seperti Bank Umum Konvensional (bank exchange banks and non-foreign exchange banks)
devisa dan bank non devisa) dan Bank Perkreditan and Rural Banks.
Rakyat.
[64125] Bank Umum Swasta Devisa [64125] Foreign Exchange Private Commercial Bank
Kelompok ini mencakup kegiatan bank yang dimiliki This group includes the activities of privately owned
oleh swasta yang memperoleh surat penunjukan banks that have obtained a letter of appointment
dari Bank Indonesia untuk dapat melakukan kegiatan from Bank Indonesia to be able to conduct banking
usaha perbankan dalam valuta asing dan atau business activities in foreign currencies and/or
melakukan transaksi perbankan dengan pihak luar conduct banking transactions with foreign parties.
negeri.
Perubahan Klasifikasi Baku Lapangan Usaha ini This change in the Standard Classification of Business
telah disesuaikan Perseroan kedalam anggaran Fields has been adjusted by the Company into its
dasarnya yang tertuang dalam Akta Rapat Umum articles of association as stated in the Deed of the
Pemegang Saham Luar Biasa No. 02 tanggal 3 Juni Extraordinary General Meeting of Shareholders No.
2021 yang dibuat oleh Notaris Pasar Modal Ekoevidolo 02 dated June 3, 2021, made by the Capital Market
dengan Surat Keputusan Kementerian Hukum dan Notary Ekoevidolo with the Decree of the Ministry of
Hak Asasi Manusia Republik Indonesia Nomor AHU- Law and Human Rights of the Republic of Indonesia
AH.01.03-0389369 tanggal 21 Juni 2021. Number AHU-AH.01.03-0389369 dated June 21, 2021.
40 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Selain itu, untuk menambah diversikasi layanan In addition, to add to the diversification of Financial
Lembaga Jasa Keuangan kepada para nasabah Services Institution services to customers who wish
yang ingin berinvestasi, Perseroan telah terdaftar to invest, the Company has been registered as a
sebagai Perantara Pedagang Efek untuk Efek Bersifat Broker-Dealer for Debt Securities and Sukuk with
Utang dan Sukuk dengan Surat Tanda Terdaftar Registered Certificate Number 02/D.04/STTD/PPE-
Nomor 02/D.04/STTD/PPE-EBUS/2022 tanggal 30 EBUS/2022 dated August 30, 2022.
Agustus 2022.
Perantara Pedagang Efek untuk Efek Bersifat Utang Broker-Dealer for Debt Securities and Sukuk
dan Sukuk (PPE-EBUS) merupakan kegiatan menerima (PPE-EBUS) is an activity of receiving orders and
pesanan dan instruksi Nasabah untuk Transaksi Efek customer instructions for Debt Securities and Sukuk
Bersifat Utang dan Sukuk / Obligasi Pemerintah atau Transactions / Government Bonds or Government
Surat Hutang Negara yang merupakan surat utang Debt Securities which are debt securities issued by
yang diterbitkan oleh Pemerintah dalam jangka the Government within a certain period of time with
waktu tertentu dengan kupon tetap, dimana dalam a fixed coupon, in which case the Issuer guarantees
hal ini Penerbit menjamin pengembalian nilai pokok the return of the principal value at maturity plus a
pada saat jatuh tempo ditambah dengan kupon coupon that will be paid periodically.
yang akan dibayarkan secara berkala.
Selanjutnya, dalam pelaksanaan kegiatan usaha Furthermore, in the implementation of the Company’s
Perseroan dikelompokkan dalam 3 (tiga) Bagian business activities, it is grouped into 3 (three)
yakni Penghimpunan Dana, Penyaluran Dana dan Sections, They are Fundraising, Funding and Financial
Layanan Jasa Keuangan. Produk dan layanan yang Services. The products and services are:
dimaksud adalah :
Penghimpunan Dana Fund Raising
Penghimpunan dana masyarakat merupakan Raising public funds is one of the business activities
salah satu kegiatan usaha yang dijalankan carried out by Financial Services Institutions in the
oleh Lembaga Jasa Keuangan dalam bentuk form of savings, current accounts and deposits.
tabungan, giro dan deposito. Untuk menarik To attract the interest of the public to entrust and
minat masyarakat agar mempercayakan save their funds in Financial Services Institutions,
dan menyimpan dananya di Lembaga Jasa various attractive products and programs are
Keuangan, dibuatkan berbagai produk dan made with rewards such as interest and gifts to
program yang menarik dengan balas jasa seperti the public.
bunga dan hadiah kepada masyarakat.
Produk-produk penghimpunan dana yang dimiliki The fund raising products owned by Bank Mestika
oleh Bank Mestika dijabarkan sebagai berikut : are described as follows:
Produk | Product Keterangan | Description
Tabungan Mestika Produk simpanan yang memberikan Deposit products which provide
Mestika Savings berbagai kemudahan. various convenience.
TABANAS Mestika Tabungan untuk para pelajar yang Saving for students who want to
TABANAS Mestika Savings ingin menabung. save.
Tabungan Kesra Tabungan khusus yang dirancang Special savings which are designed
Kesra savings berbeda agar para nasabah dapat differently therefore, the customers
memilih tabungan sesuai dengan can choose their saving based on
keinginan. their interest.
TabunganKu Tabungan perorangan yang Individual savings that are joint-
My Savings diterbitkan secara bersama oleh ly issued by banks in Indonesia
bank-bank di Indonesia dalam in fostering a culture of saving to
menumbuhkan budaya menabung improve welfare.
untuk meningkatkan kesejahteraan.
Tabungan Mestika Program tabungan berhadiah Savings program with prizes with
Batik dengan berbagai keunggulan. various advantages.
Batik Mestika savings
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 41
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Produk | Product Keterangan | Description
Simpanan Pelajar Tabungan untuk pelajar yang Savings for students issued nation-
Student Savings diterbitkan secara Nasional oleh ally by banks in Indonesia with easy
Bank-Bank di Indonesia dengan requirements in order to improve
persyaratan mudah dalam rangka financial literacy and encourage a
meningkatkan literasi keuangan culture of saving from an early age.
serta mendorong budaya
menabung sejak dini.
Tabungan Mestika Tabungan dengan menggunakan Saving using Dollar.
Dolar mata uang dolar.
Mestika Dollar Savings
Tabungan Setia Produk tabungan berjangka yang A term savings product that offers a
Setia Savings menawarkan program menabung savings program with attractive gift
dengan paket hadiah yang menarik packages Life insurance products
as well as investing
Giro Rupiah dan Rekening simpanan atau Savings or transactional accounts
valas transaksional dengan fasilitas with complete facilities to help
Rupiah and Foreign lengkap untuk membantu managing the business efficiently
Currency Current pengelolaan bisnis yang efisien and comfortably.
Account dan nyaman.
Deposito Rupiah & Tabungan berjangka merupakan Term savings is an alternative in-
Valas alternatif berinvestasi. vestment.
Rupiah and Foreign
Currency Deposits
Penyaluran Dana Fund Distribution
Penyaluran dana atau kredit merupakan fasilitas Fund distribution or credit is a financial facility
keuangan yang memungkinkan seseorang atau that allows a person or business entity to borrow
badan usaha meminjam uang kepada Lembaga money from a Financial Services Institution and
Jasa Keuangan dan membayarnya kembali pay it back within a specified period of time with
dalam jangka waktu yang ditentukan dengan interest.
dikenakan bunga.
Sebelum mengajukan pinjaman di bank, Before applying for a loan at a bank, people
masyarakat hendaknya memahami terlebih should first understand the need to borrow funds.
dahulu akan kebutuhan peminjaman dana.
Penyaluran dana Bank dibagi berdasarkan tujuan Bank funds are divided based on their intended
penggunaannya, dengan perincian sebagai use, with the following details:
berikut:
KREDIT INVESTASI KREDIT MODAL KERJA KREDIT KONSUMSI
INVESTMENT LOAN WORKING CAPITAL LOAN KONSUMSI CONSUMPTION
Merupakan fasilitas kredit jangka Merupakan fasilitas kredit jangka Merupakan fasilitas kredit jangka
menengah dan panjang yang pendek yang digunakan untuk panjang dan jangka pendek yang
diperuntukkan untuk memenuhi memenuhi kebutuhan modal kerja digunakan untuk memenuhi
kebutuhan investasi baik yang / usaha anda. kebutuhan konsumtif.
bersifat investasi baru, perluasan,
modernisasi atau rehabilitasi. A short-term credit facility used to This is a long-term and short-
meet your working capital needs. term credit facility used to fulfill
This is a medium and long-term credit consumptive needs.
facility intended to meet investment
needs for new investment, expansion,
modernization or rehabilitation.
42 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Perincian produk-produk penyaluran dana The details of the distribution products are
dirincikan sebagai berikut : detailed as follows:
Nama Produk Keterangan Produk
No
Name of Product Products Description
KREDIT INVESTASI | INVESTMENT LOAN
1 Pinjaman Jangka Menengah Diperuntukkan untuk kebutuhan Intended for investment needs that can
Panjang - Regular investasi yang dapat langsung produce immediately, for example to
Medium Long Term Loan - menghasilkan misalnya untuk finance an office / warehouse. Credit
Regular membiayai kantor/ gudang. Jangka period up to 10 (ten) years.
waktu kredit hingga 10 (sepuluh) tahun.
2 Pinjaman Jangka Menengah Diperuntukkan untuk kebutuhan Intended for investment needs that
Panjang - Reguler Pertama investasi yang dapat langsung can produce immediately, for example
Medium Long Term Loan - menghasilkan misalnya untuk to finance a shop house (ruko)/office
First Regular membiayai rumah toko (ruko)/ rumah house (rukan)/warehouse. Credit period
kantor (rukan)/gudang. Jangka waktu up to 10 (ten) years.
kredit hingga 10 (sepuluh) tahun.
3 Pinjaman Jangka Menengah Diperuntukkan untuk kebutuhan Intended for investment needs that can
Panjang - Tetap investasi yang dapat langsung produce immediately, for example for
Medium Long Term Loan - menghasilkan misalnya untuk financing the purchase of machinery,
Fixed pembiayaan pembelian mesin, operational vehicles and heavy
kendaraan operasional dan alat berat. equipment. Credit period up to 5 (five)
Jangka waktu kredit hingga 5 (lima) years.
tahun.
4 Pinjaman Jangka Menengah Diperuntukkan untuk kebutuhan Intended for investment needs that
Panjang - Khusus investasi yang tidak dapat langsung cannot produce immediately, with a
Medium Long Term Loan - menghasilkan, dengan jangka waktu credit period of up to a maximum of 10
Special kredit sampai dengan maksimum 10 (ten) years and there is a grace period
(sepuluh) tahun dan terdapat grace of up to a maximum of 3 (three) years
period sampai dengan maksimum as needed based on the results of the
3 (tiga) tahun sesuai kebutuhan Bank's analysis.
berdasarkan hasil analisa Bank.
5 Pinjaman Jangka Menengah Diperuntukkan untuk kebutuhan investasi Intended for investment needs that
Panjang - Fleksibel yang dapat langsung menghasilkan, can produce immediately, with a
Medium Long Term Loan - dengan jangka waktu kredit sampai credit period of up to a maximum of
Flexible dengan maksimum 5 (lima) tahun, 5 (five) years, for example to finance
misalnya untuk membiayai pembelian the purchase of operational vehicles /
kendaraan operasional/alat berat. heavy equipment.
6 Pembiayaan Proyek - Diperuntukan bagi Developer Intended for Developers for the financing
Pengembang (Pengembang) untuk kebutuhan needs of construction projects for
Project Financing - pembiayaan proyek konstruksi the procurement of buildings and/or
Developer pengadaan bangunan dan/atau sarana facilities and infrastructure for sale with
dan prasarana untuk dijual dengan a credit period of up to a maximum of 5
jangka waktu kredit sampai dengan (five) years.
maksimum 5 (lima) tahun.
7 Refinancing - Reguler Diperuntukkan untuk mengganti suatu Intended to replace a loan that has
Refinancing - Regular pinjaman yang telah dimiliki dengan been owned with another loan or the
pinjaman lain atau penyediaan dana provision of funds again by the Bank.
kembali oleh Bank. Pembiayaan melalui Financing through this credit must be
kredit ini harus disertai dengan tujuan accompanied by a clear purpose. The
yang jelas. Jangka waktu kredit sampai credit period is up to a maximum of 10
dengan maksimum 10 (sepuluh) tahun. (ten) years. Especially for ship collateral,
Khusus untuk agunan kapal, jangka the credit period is up to a maximum of
waktu kredit sampai dengan maksimum 5 (five) years.
5 (lima) tahun.
8 Refinancing - Tetap Diperuntukkan untuk mengganti suatu Intended to replace a loan that has
Refinancing - Fixed pinjaman yang telah dimiliki dengan been owned with another loan or the
pinjaman lain atau penyediaan dana provision of funds again by the bank.
kembali oleh bank. Pembiayaan melalui Financing through this credit must be
kredit ini harus disertai dengan tujuan accompanied by a clear purpose. The
yang jelas. Jangka waktu kredit sampai credit period is up to a maximum of 3
dengan maksimum 3 (tiga) tahun. (three) years.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 43
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Nama Produk Keterangan Produk
No
Name of Product Products Description
9 Refinancing - Hutang Diperuntukkan untuk mengganti suatu Intended to replace a company loan
Pemegang Saham pinjaman perusahaan yang berasal dari originating from shareholders' funds
Refinancing - Shareholder dana milik pemegang saham (Hutang (Shareholders' Debt) through Bank
Debt Pemegang Saham) melalui pembiayaan financing. The credit period is up to a
Bank. Jangka waktu kredit sampai maximum of 10 (ten) years.
dengan maksimum 10 (sepuluh) tahun.
10 Kredit Investasi Pola Debitur end user bekerja sama dengan End user debtors cooperate with
Channeling Perusahaan Pembiayaan melalui Financing Companies through
Channeling Pattern pembiayaan penerusan (Channeling) channeling financing intended for
Investment Loan yang diperuntukkan untuk kebutuhan investment needs that can directly
investasi yang dapat langsung produce with a credit period of up
menghasilkan dengan jangka waktu to a maximum of 3 (three) years for
kredit sampai dengan maksimum financing the purchase of operational
3 (tiga) tahun untuk pembiayaan vehicles and heavy equipment.
pembelian kendaraan operasional dan
alat berat.
11 Kredit Investasi Perkebunan Diperuntukkan untuk memenuhi Intended to meet the needs in financing
Kelapa Sawit kebutuhan dalam pembiayaan oil palm plantations. The credit period
Oil Palm Plantation perkebunan kelapa sawit. Jangka waktu is up to a maximum of 15 (fifteen) years
Investment Loan kredit sampai dengan maksimum 15 (depending on the economic life of the
(lima belas) tahun (tergantung dari oil palm plantation).
umur ekonomis perkebunan kelapa
sawit).
Nama Produk Keterangan Produk
No
Name of Product Products Description
KREDIT MODAL KERJA | WORKING CAPITAL LOAN
1 Pinjaman Rekening Koran Kredit yang bersifat revolving yang Revolving credit that provides flexibility
Current Account Loan memberikan suatu fleksibilitas for Debtors. The credit ceiling will be
bagi Debitur. Pagu kredit akan placed in a Current Account so as to
ditempatkan dalam Rekening Koran provide convenience and flexibility in
sehingga memberikan kemudahan making withdrawals and repayments.
dan keleluasaan dalam melakukan Loans are available in Rupiah and
penarikan dan pelunasan. Pinjaman Foreign Currency.
tersedia dalam mata uang Rupiah
maupun Valuta Asing.
2 Pinjaman Jangka Pendek Kredit yang bersifat revolving yang Revolving credit intended for certain
Short-term Loan ditujukan untuk jenis usaha tertentu types of businesses where business
dimana pendapatan usaha relatif income is relatively fluctuating. Funds
berfluktuasi. Dana dapat ditarik baik can be withdrawn either partially or all
sebagian maupun sekaligus setelah at once after the customer submits a
nasabah menyerahkan Promissory Note Promissory Note (and SPK or P/O).
(dan SPK atau P/O).
3 Pinjaman Jangka Panjang Kredit yang bersifat non revolving untuk Non-revolving credit to meet working
Long-term Loan memenuhi kebutuhan modal kerja yang capital needs that are exhausted in one
habis dalam satu siklus usaha. Dana business cycle. Funds can be withdrawn
dapat ditarik baik sebagian maupun either partially or all at once after the
sekaligus setelah Debitur menyerahkan Debtor submits a Promissory Note.
Promissory Note.
4 Kredit Modal Kerja Cicilan Kredit yang bersifat non revolving Non-revolving credit with a maximum
Berjangka dengan jangka waktu maksimum period of 5 (five) years. Funds can be
Term Installment Working 5 (lima) tahun. Dana dapat ditarik withdrawn at once after the Debtor
Capital Loan sekaligus setelah Debitur menyerahkan submits a Promissory Note.
Promissory Note.
5 Kredit Modal Kerja Executing Kredit yang diberikan kepada Loans granted to finance companies
- Perusahaan Pembiayaan perusahaan pembiayaan berbadan incorporated as Limited Liability
Executing Working Capital hukum PerseroanTerbatas (PT) yang Companies (PT) engaged in the
Loans - Finance Company bergerak dibidang penyaluran pinjaman distribution of loans in the framework of
dalam rangka pembiayaan untuk financing to be channeled to end users.
disalurkan kepada end user. Dengan With a maximum period of 5 years.
jangka waktu maksimum 5 tahun.
44 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Nama Produk Keterangan Produk
No
Name of Product Products Description
6 Kredit Modal Kerja Executing Kredit Executing Bank Perkreditan Rakyat Executing Credit for Rural Banks (BPR) is
- Bank Perkreditan Rakyat (BPR) merupakan suatu jenis pinjaman a type of working capital loan provided
Executing Working Capital modal kerja yang diberikan kepada to Rural Banks (BPR) incorporated
Loans - Rural Banks Bank Perkreditan Rakyat (BPR) berbadan as Limited Liability Companies (PT)
hukum Perseroan Terbatas (PT) atau or Regional Companies (PD). With a
Perusahan Daerah (PD). Dengan jangka maximum period of 5 years.
waktu maksimum 5 tahun.
7 Pembiayaan Rantai Pasok Kredit Modal Kerja jangka pendek untuk Short-term Working Capital Loans for
Supply Chain Financing pembiayaan kepada perusahaan yang financing to companies that are Buyers
merupakan Pembeli (Distributor) dari (Distributors) of Bank Debtors who are
Debitur Bank yang merupakan Pemasok Suppliers (Suppliers).
(Supplier).
8 Kredit Modal Kerja Cicilan Kredit Modal Kerja yang bersifat non Non-revolving Working Capital Loans
Developer (Pengembang) revolving bagi Developer (Pengembang) for Developers for receivables financing
Developer installment untuk kebutuhan pembiayaan piutang needs (gradual installments) for the
working capital loan (cicilan bertahap) atas penjualan sale of units of Houses, Apartments,
unit Rumah, Apartemen, Ruko, Rukan, Shophouses, Shophouses, Warehouses
Gudang yang telah tersedia secara that are fully available or the
utuh atau progress pembangunan construction progress has reached a
telah mencapai minimum 80% yang minimum of 80% as evidenced by an
dibuktikan dengan laporan penilaian/ assessment/supervision report from an
pengawasan dari pihak penilai independent appraiser.
independen.
9 Pembiayaan Tagihan Kredit Modal Kerja, bersifat revolving Working Capital Credit, revolving
Receivables Financing yang diperuntukkan kepada Debitur/ in nature, intended for Debtors /
Calon Debitur dengan bidang usaha Prospective Debtors with a business field
sebagai Penerima Kerja (Kontraktor) as a Contractor (Contractor) or Supplier
atau Pemasok (Supplier). (Supplier).
10 Kredit Modal Kerja Kredit Modal Kerja yang diperuntukkan Working Capital Loans intended to
Perkebunan Sawit untuk memenuhi kebutuhan dalam meet the needs in financing oil palm
Working Capital Loan for Oil pembiayaan perkebunan kelapa sawit. plantations.
Palm Plantation
Nama Produk Keterangan Produk
No
Name of Product Products Description
KREDIT KONSUMSI | CONSUMPTION LOAN
1 Kredit Multi Guna Multi Purpose Loans
Kredit Multi Guna (KMG) memberikan solusi untuk memenuhi kebutuhan konsumtif Anda seperti misalnya biaya
pendidikan, biaya perawatan kesehatan, biaya pernikahan, biaya liburan, biaya renovasi rumah dll.
Multi Purpose Loans (KMG) provide solutions to meet your consumptive needs such as education costs, health
care costs, wedding costs, vacation costs, home renovation costs etc.
a. KMG - Reguler Diperuntukkan untuk berbagai kebutuhan Intended for various consumptive needs
KMG - Regular yang bersifat konsumtif dengan agunan with collateral in the form of land and
berupa tanah dan bangunan, dan buildings, and deposits. Credit period is
deposito. Jangka waktu kredit hingga 10 up to 10 (ten) years. Especially for Multi-
(sepuluh) tahun. Khusus untuk Kredit Multi Use Loans with deposits as collateral, the
Guna dengan agunan deposito, jangka credit period is up to 5 (five) years.
waktu kredit hingga 5 (lima) tahun.
b. KMG - Tetap Diperuntukkan untuk berbagai Intended for various consumptive needs
KMG - Fixed kebutuhan yang bersifat konsumtif with collateral in the form of a Private
dengan agunan berupa Kendaraan Vehicle (Car). Credit period up to 3
Pribadi (Mobil). Jangka waktu kredit years.
hingga 3 tahun.
c. KMG - Channeling Diperuntukkan untuk berbagai Intended for various consumptive
kebutuhan yang bersifat konsumtif . needs. The target market is retired civil
Target marketnya adalah pensiunan servants, TNI, POLRI including widows/
PNS, TNI, POLRI termasuk janda/duda dari widowers of retired civil servants and/
pensiunan PNS dan/ atau Warakawuri/ or Warakawuri/widowers of retired TNI or
duda dari pensiunan TNI atau POLRI POLRI as the second pension recipient.
selaku penerima hak pensiun ke dua. The credit period is up to 15 years.
Jangka waktu kredit hingga 15 tahun.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 45
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Nama Produk Keterangan Produk
No
Name of Product Products Description
d. KMG - Karyawan Diperuntukkan untuk berbagai Intended for various consumptive needs
KMG - Employee kebutuhan yang bersifat konsumtif bagi for permanent employees of Bank
karyawan tetap Bank Mestika. Jangka Mestika. Maximum credit period of 5
waktu kredit maksimum 5 (lima) tahun. (five) years.
e. KMG - Payroll Diperuntukkan untuk berbagai kebutuhan Intended for various consumptive needs
yang bersifat konsumtif bagi karyawan for permanent employees of companies
tetap perusahaan yang pembayaran whose salary is paid through Bank
gajinya melalui Bank Mestika. Jangka Mestika. Maximum credit period is 5
waktu kredit maksimum 5 (lima) tahun. (five) years.
f. KMG - Non Payroll Diperuntukkan untuk berbagai kebutuhan Intended for various consumptive needs
yang bersifat konsumtif bagi pegawai for permanent employees of private
tetap Perusahaan Swasta atau Pegawai companies or permanent employees of
Tetap Instansi Pemerintah. Jangka waktu government agencies. Maximum credit
kredit maksimum 5 (lima) tahun. period of 5 (five) years.
2 Kredit Pemilikan Rumah
Home Ownership Credit
Rumah merupakan kebutuhan mendasar manusia. Untuk itu, setiap orang berkeinginan untuk memiliki rumah
impian. KPR Mestika membantu Anda mewujudkan impian untuk memiliki rumah idaman yang Anda impikan
dengan jangka waktu kredit hingga 15 (lima belas) tahun untuk kepemilikan rumah tapak/rumah susun dan 10
(sepuluh) tahun untuk kepemilikan ruko/rukan.
Properti Berwawasan Lingkungan adalah Properti yang memenuhi kriteria bangunan hijau sesuai dengan standar
atau sertifikasi yang diakui secara nasional dan/atau internasional.
Home is a basic human need. For that reason, everyone desires to have a dream home. KPR Mestika helps you
realize your dream of owning your dream home with a credit period of up to 15 (fifteen) years for landed house/
flat house ownership and 10 (ten) years for shophouse/household ownership.
Environmentally Friendly Property is a property that meets green building criteria in accordance with nationally
and/or internationally recognized standards or certifications.
a KPR Primer Pembelian properti dalam kondisi baru Purchase of property in new condition
Primary Mortgage dari developer from developer
b KPR Sekunder Pembelian properti dalam kondisi bekas Purchase of property in second-hand
Secondary Mortgage dari developer condition from developer
c KPR Pembangunan Pembangunan properti diatas kavling Property development on ready-to-build
Development Mortgage siap bangun dengan syarat sedang plots with the condition that it is not
tidak diagunkan kepada pihak lain. being pledged to other parties.
d KPR Take Over / Top-Up Pengambilalihan kredit dari bank lain Takeover of loans from other banks
Multiguna yang sejenis dengan produk KPR dengan similar to mortgage products with
KPR Take Over / Top-Up minimum limit kredit sebesar outstanding a minimum credit limit of the last
Multipurpose terakhir di bank asal atau sebesar outstanding at the original bank or the
limit kredit baru sesuai perhitungan new credit limit according to the bank's
bank sehingga tambahan limit dapat calculation so that the additional limit
digunakan untuk pemenuhan kebutuhan can be used to fulfill multipurpose
multiguna seperti biaya renovasi rumah, needs such as home renovation costs,
biaya pendidikan, biaya perawatan education costs, health care costs,
kesehatan, biaya pernikahan, biaya wedding costs, vacation costs, etc.)
liburan, dll)
e KPR Top-Up Multiguna KPR Top – Up Multiguna Penambahan Multipurpose Top - Up Mortgage The
Multipurpose Top-up limit kredit (maksimum sebesar plafon addition of a credit limit (maximum
Mortgage awal) atas fasilitas KPR yang sudah of the initial ceiling) to the existing
berjalan (Existing) atau sebesar limit mortgage facility or a new credit limit
kredit baru sesuai perhitungan bank according to the bank's calculation
dengan jangka waktu kredit fleksibel with a flexible credit period (maximum
(maksimum sama dengan jangka equal to the mortgage credit period)
waktu kredit KPR) sehingga tambahan so that the additional limit can be used
limit tersebut dapat digunakan untuk to fulfill multipurpose needs (such as
pemenuhan kebutuhan multiguna home renovation costs, education costs,
(seperti misalnya biaya renovasi rumah, health care costs, wedding costs, and
biaya pendidikan, biaya perawatan vacation costs, etc.).
kesehatan, biaya pernikahan, dan biaya
liburan, dll)
46 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Nama Produk Keterangan Produk
No
Name of Product Products Description
3 Kredit Pemilikan Mobil baru ataupun Bekas
New or Used Car Loan
Sudah merupakan hal yang wajar bagi setiap individu berharap untuk memiliki kendaraan pribadi sendiri.
Keuangan yang terbatas seringkali membuat keinginan membeli kendaraan jadi tertunda. KPM Mestika kini
hadir untuk membantu Anda memenuhi kehidupan dalam memiliki kendaraan pribadi Anda sendiri. KPM
Mestika memenuhi kebutuhan pemilikan mobil, baik pembelian unit baru dengan jangka waktu sampai dengan
maksimum 5 (lima) tahun maupun bekas dengan jangka waktu sampai dengan maksimum 3 (tiga) tahun.
Kendaraan Bermotor Berwawasan Lingkungan adalah kendaraan bermotor listrik berbasis baterai dalam
ketentuan perundang – undangan yang mengatur mengenai percepatan program kendaraan bermotor listrik
berbasis baterai (battery electric vehicle) untuk transportasi jalan.
It is natural for every individual to wish to have their own personal vehicle. Limited finances often make the
desire to buy a vehicle delayed. KPM Mestika is now here to help you fulfill your life in owning your own personal
vehicle. KPM Mestika fulfills the needs of car ownership, both the purchase of new units with a maximum period
of up to 5 (five) years and used units with a maximum period of up to 3 (three) years. Environmentally Sound
Motor Vehicles are battery-based electric motor vehicles in the provisions of laws and regulations governing the
acceleration of the battery electric vehicle program for road transportation.
4 Kredit Pemilikan Tanah Kavling
Plot Land Ownership Loans
Saat ini tanah kavling banyak diminati oleh masyarakat. Selain dapat memilih lokasi yang sesuai, kita juga dapat
mendirikan rumah sesuai dengan impian. Namun, untuk memiliki tanah kavling yang sesuai tentu membutuhkan
biaya yang tidak sedikit. Untuk itu, Kredit Pemilikan Tanah (KPT) Kavling Bank Mestika hadir untuk membantu Anda
mewujudkannya. Kredit Pemilikan Tanah (KPT) Kavling merupakan fasilitas pinjaman konsumtif bagi nasabah
perorangan yang diperuntukkan untuk memenuhi kebutuhan pemilikan tanah kavling siap bangun yang terletak
di kompleks - kompleks yang sudah dibangun unit - unit rumah oleh Developer dengan jangka waktu kredit
hingga 10 tahun.
Currently, land plots are in great demand by the public. Apart from being able to choose a suitable location, we
can also build a house according to our dreams. However, to have a suitable plot of land certainly requires a lot
of money. For this reason, Bank Mestika's Kavling Land Ownership Credit (KPT) is here to help you make it happen.
Kredit Pemilikan Tanah (KPT) Kavling is a consumptive loan facility for individual customers intended to fulfill the
needs of land ownership of ready-to-build lots located in complexes where housing units have been built by
developers with a credit period of up to 10 years.
5 Bank Garansi
Bank Guarantees
Jaminan bank atas pembayaran kepada pihak penerima jaminan apabila pihak yang dijamin tersebut tidak
dapat memenuhi kewajibannya terhadap pihak ketiga.
Bank guarantee for payment to the recipient of the guarantee if the guaranteed party cannot fulfill its obligations
to a third party.
6
Fasilitas Trade Finance
Trade Finance Facility
Fasilitas yang diperuntukkan untuk memenuhi kebutuhan transaksi perdagangan baik dalam lingkup domestik
maupun internasional.
Facilities intended to meet the needs of trade transactions both domestically and internationally.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 47
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Jasa Pelayanan Perbankan Banking Services
No Jasa | Service Keterangan | Description
1 Internet Banking Mempermudah layanan transaksi keuangan nasabah dengan aman, nyaman dan
dimana saja.
2 Mobile Banking Facilitating the customer financial transaction services safely, comfortably and
everywhere
3 Virtual Account Sistem pembayaran yang Payment system that facilitates data
mempermudah pendataan bagi collection for customers who have
nasabah yang bertransaksi skala besar. large-scale transactions.
4 Kartu ATM dan Debit yang tergabung dalam jaringan ATM Bersama dan Alto Prima.
ATM and Debit cards which incorporated in the ATM Bersama and Prima networks.
5 Transfer Layanan pengiriman uang, cepat dan Money transfer service, fast and easy
mudah melalui 2 cara, RTGS atau SKNBI through 2 ways, RTGS or SKNBI
6 QR Payment Pembayaran digital menggunakan Digital payments using QR Code scans
scan QR Code yang dapat dikenali that can be recognized by payment
oleh penyelenggaran jasa sistem system service providers.
pembayaran.
7 Safe Deposit Box Jasa penyewaan kotak penyimpanan Services for leasing treasure boxes
harta dan atau barang-barang and / or valuables placed in specially
berharga yang ditempatkan dalam designed rooms of steel, unloading and
ruangan yang dirancang secara khusus fire resistance to provide security for the
dari bahan baja, tahan bongkar, dan users.
tahan api untuk memberikan rasa aman
bagi penggunanya.
8 Money Changer Pelayanan jual beli valuta asing dengan Foreign exchange trading service with
kurs yang menarik. an attractive exchange rate
9 Telegraphic Transfer Fasilitas pembayaran dengan teknologi Payment facilities with sophisticated
yang canggih, biaya yang ringan serta technology, low cost and very
kurs yang sangat bersaing serta efisiensi competitive exchange rates and time
waktu. efficiency.
10 Western Union Layanan pengiriman uang kemana saja Money transfer services anywhere in
di Indonesia maupun luar negeri dengan Indonesia and abroad fast.
cepat.
11 Pembayaran pajak impor Kemudahan dan pelayanan yang cepat Fast facilities and services for Importers
Import’s taxes payment bagi Importir dalam pembayaran dan in the payment and reporting of import
pelaporan pajak impor seperti: PPN, PPh taxes such as: VAT, PPh article 21, PNBP
pasal 21, PNBP dan Bea Masuk. and Import Duty.
12 Ekspor impor Pelayanan bisnis perdagangan baik Domestic / foreign trade business
dalam/luar negeri sesuai regulasi services in accordance with Indonesian
Indonesia. regulations.
13 Pembayaran tagihan Fasilitas pembayaran atau pembelian Facilities for payment or purchase
Bills payment ke beberapa merchant antara lain to several merchants include Railink,
Railink, Telkomsel, Indosat, Speedy, XL, Telkomsel, Indosat, Speedy, XL, BigTV,
PLN, BigTV, Indovision, Citilink, Toyota Indovision, Citilink, Toyota Astra Finance
Astra Finance Services dan Finpay. Services and Finpay.
14 Pembayaran pajak Bank Persepsi yang dapat menerima Perception Bank that can receive tax
Taxes payment pembayaran pajak secara online. payments online.
15 Payroll Fasilitas untuk perusahaan atau instansi Facilities for companies or agencies in
dalam pembayaran gaji karyawannya. paying employee salaries.
48 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bancassurance Bancassurance
No Jasa | Service Keterangan | Description
1 iPRO 100 Produk asuransi jiwa dengan masa Life insurance product with a protection
Income Protection 100 proteksi hingga usia 100 tahun. period of up to 100 years of age.
2 Great Wealth Assurance Produk asuransi yang memberikan Insurance product that provides life
kebutuhan perlindungan jiwa serta protection needs and legacy planning
perencanaan warisan untuk keluarga. for families.
3 Tokio Marine Legacy Produk endowment dengan masa An endowment product with a limited
Protection pembayaran premi terbatas, yang premium payment period, which
menyediakan manfaat perlindungan provides life protection benefits, double
jiwa, dobel untuk meninggal karena for accidental death, and also a savings
kecelakaan, dan juga merupakan element.
elemen tabungan.
4 Tokio Marine Idaman Produk asuransi dwiguna dalam mata An endowment insurance product
uang Rupiah dengan pembayaran denominated in Rupiah with periodic
premi secara berkala yang memberikan premium payments that provides
perlindungan terhadap kerugian protection against financial losses if the
finansial apabila Tertanggung Insured dies during the Coverage Period
meninggal dunia dalam Masa or provides benefits when the Insured
Pertanggungan atau memberikan reaches the Ideal Age.
manfaat saat Tertanggung mencapai
Usia Idaman.
5 Great Prestige Protector Produk asuransi jiwa dengan Premi Life insurance product with Single Basic
Dasar Tunggal dan Masa Asuransi Premium and Insurance Period until
sampai dengan Tertanggung berusia the Insured reaches 99 (ninety nine)
99 (sembilan puluh sembilan) tahun. years old. This product provides an
Produk ini memberikan kesempatan opportunity for Customers to enjoy fixed
kepada Nasabah untuk menikmati and guaranteed returns for the first 10
Imbal Hasil tetap dan dijamin selama 10 (ten) years.
(sepuluh) tahun pertama.
STRUKTUR ORGANISASI
Organizational Structure
Pada tahun 2024, Perseroan melakukan penyempurnaan In 2024, the Company made organizational
organisasi dari sisi bisnis dan informasi teknologi. Hal ini improvements in terms of business and information
dilakukan bertujuan untuk perkembangan bisnis yang technology. This was done with the aim of technology-
berbasis teknologi. based business development.
Tidak ada perubahan dari susunan jajaran Direksi dan There is no change in the composition of the Board of
Dewan Komisaris. Susunan masih mengacu pada hasil Directors and Board of Commissioners. The composition
Rapat Umum Pemegang Saham Luar Biasa tahun 2020 still referring to the results of the Extraordinary General
yakni menyetujui pengangkatan kembali anggota Meeting of Shareholders in 2020, it is approving the
Direksi dan Dewan Komisaris Perseroan dengan masa reappointment of members of the Board of Directors
jabatan tersebut efektif sampai dengan ditutupnya and Board of Commissioners of the Company with the
Rapat Umum Pemegang Saham tahun 2025 dengan term of office effective until the closing of the General
tidak mengurangi hak Rapat Umum Pemegang Saham Meeting of Shareholders in 2025 without prejudice to the
untuk memberhentikan mereka sewaktu-waktu dengan right of the General Meeting of Shareholders to dismiss
memperhatikan perundang-undangan yang berlaku. them at any time with due observance of the applicable
laws and regulations.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 49
Page 50
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Struktur Organisasi PT Bank Mestika Dharma, Tbk. Per Desember 2024
PT Bank Mestika Dharma, Tbk. Organizational Structure per December 2024
Pemegang Saham
Dewan Komisaris
Dewan Direksi
Komite Audit
Audit Committee
Komite
Pemantau Resiko Presiden Direktur
Risk Monitoring President Director
Committee
Komite
Remunerasi &
Nominasi
Nomination &
Wakil Presiden Direktur
Remuneration Vice President Director
Committee
DIREKTUR KEPATUHAN DIREKTUR OPERASIONAL
Compliance Director Operation Director
Andy Harun Ansari
BAGIAN
BAGIAN BAGIAN IT DIVISI DIVISI MARKETING DIVISI MARKETING
DIVISI SKAI KEPATUHAN DIVISI IT SECURITY &GRC OPERASIONAL COMMERCIAL &
ANTI FRAUD SME & RETAIL
CORPORATE
SKAI DIVISION ANTI FRAUD COMPLIANCE IT DIVISION IT SECURITY & GRC OPERATIONAL COMMERCIAL CORPORATE SME & RETAIL
DEPARTMENT DEPARTMENT DEPARTMENT DIVISION
Limin Rudy Utomo MARKETING DIVISION MARKETING DIVISION
Hendrawan Surya
Sukini Hendy Lianto Johan Ratna Juwita Edwar
BAGIAN DIGITAL & BAGIAN
BAGIAN APU/PPT BAGIAN IT
PENGEMBANGAN BAGIAN BAGIAN MARKETING
TECHNOLOGY AUDIT INFRASTRUCTURE COMMERCIAL &
DIGITAL AND AUDIT
DAN PPPSPM PRODUK LENDING OPERASIONAL
& OPERATION CORPORATE
TECHNOLOGY APU/PPT & PPPSPM IT INFRASTRUCTURE &
LENDING PRODUCT OPERATIONAL COMMERCIAL & CORPORATE
DEPARTEMENT DEPARTMENT DEVELOPMENT DEPARTMENT
OPERATION DEPARTMENT MARKETING DEPARTMENT
DEPARTMENT
Halim David TBA Siu Can Agus Gunawan
Ajan KORWIL
LUAR SUMUT KORWIL SUMUT
REGIONAL NORTH SUMATRA
COORDINATOR REGIONAL
BAGIAN BAGIAN IT OUTSIDE NORTH COORDINATOR
BAGIAN BAGIAN INT BAGIAN ANALISA SUMATRA
PERFORMANCE AUDIT RISK MANAGEMENT DEVELOPMENT BANKING Darwin Gana
PERFORMANCE AUDIT KREDIT
RISK MANAGEMENT IT DEVELOPMENT INT BANKING Hendra Susanto
DEPARTMENT CREDIT ANALYSIS
DEPARTMENT DEPARTMENT DEPARTMENT
Alvin Chandra DEPARTMENT
Hendrik Hendrik Gunawan Netty Djatinegara Sinta
BAGIAN IT STRATEGIC
BAGIAN LEGAL IT STRATEGIC
LEGAL DEPARTMENT DEPARTMENT CABANG LUAR CABANG
Zulkarnaen SUMUT SUMUT
Windy
BRANCHES NORTH
OUTSIDE NORTH SUMATRA
SUMATRA BRANCHES
BAGIAN SEKSI BUSINESS
PERLINDUNGAN DATA CONTINUITY MANAGEMENT
PRIBADI & KONSUMEN BUSINESS CONTINUITY
PERSONAL DATA MANAGEMENT SECTION
PROTECTION Chandra
& CONSUMER
DEPARTMENT
Jeffry
SEKSI PROCESS
EVALUATION
PROCESS
EVALUATION SECTION
Mega Ayu Lestari
50 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 51
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Shareholder
Board of Commissioners
Board of Director
Komite Kebijakan
Perkreditan
Credit Policy
Committee
Achmad S. Kartasmita
Komite
Manajemen Risiko
Risk
Management
Committee
Hendra Halim
Komite
Pengarah IT
IT Steering
Committee
DIREKTUR UMUM
General Director Komite
Yusri Hadi ALCO
ALCO
Committee
DIVISI BAGIAN DIVISI HUMAN
DIVISI KREDIT BAGIAN LOGISTIK BAGIAN CORPORATE
KONSUMER TREASURY CAPITAL
CREDIT DIVISION LOGISTICS SECRETARY
CONSUMER DIVISION TREASURY HUMAN CAPITAL
DEPARTMENT PUBLIC RELATION
Siska Nurindah Sari Kornelus DEPARTMENT DIVISION
Harahap Damanik Paiman Wongso CORPORATE
Ali Sakti Rita Ana SECRETARY/ PUBLIC
RELATION DEPARTMENT
Suharto Kurniawan
BAGIAN KONSUMER
BAGIAN KREDIT REVIEW
BAGIAN HR & GA BAGIAN AKUNTANSI
CONSUMER HR & GA
CREDIT DEPARTMENT ACCOUNTING
DEPARTMENT
REVIEW DEPARTMENT DEPARTMENT
Jeanny
Mery Diana TBA Oh Ek Tjuan
Anggriani
SEKSI MARKETING BAGIAN
BAGIAN SALES BAGIAN INVESTOR
KOMUNIKASI PENDIDIKAN &
MANAGEMENT BAGIAN REMEDIAL RELATION
MARKETING PENGEMBANGAN SDM
SALES MANAGEMENT REMEDIAL DEPARTMENT INVESTOR RELATION
COMMUNICATIONS EDUCATION & PLANNING
DEPARTMENT DEPARTMENT
DEPARTMENT Ramudji Aluwin SDM DEPARTMENT
Handara Yudha Nursalim
Lina Salim Yusvina
Wardhanu
SEKSI LEGAL BAGIAN BAGIAN ARSIP
KONSUMER KREDIT REVIEW ARCHIVE
LEGAL KONSUMER & PORTOFOLIO
BAGIAN MARKETING DEPARTMENT DEPARTMENT
SME & RETAIL CREDIT & PORTFOLIO
ADMIN DEPARTMENT Fenly Susanto
SME MARKETING TBA
& CONSUMER BANKING Andreas
AREA MANAGER DEPARTMENT
Lie Cian/Fernieta
Hendy
SEKSI
PENGEMBANGAN
PRODUK FUNDING
DEVELOP DEPARTMENT
FOR FUNDING PRODUCT
BAGIAN BUSINESS Edwin Wijaya
ALLIANCE
BUSINESS ALLIANCE
DEPARTMENT
AREA MANAGER
Brury Iman
Ferry Sukoco
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 51
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL DIREKSI
Board Of Director’s Profile
ACHMAD S.
KARTASASMITA
Presiden Direktur
President Director
Warga negara Indonesia, 64 tahun, domisili
di Medan, Sumatera Utara. Memperoleh gelar
MBA di International Management dari Golden
Gate University, San Fransisco, California tahun
1990, dan gelar Sarjana Business in Finance
dari University of South Florida, Tampa, Florida
USA pada tahun 1987.
Memperoleh persetujuan Bank Indonesia
pada tanggal 2 Agustus 2010 dan kembali
ditunjuk sebagai Presiden Direktur sesuai
hasil RUPS berdasarkan Akta Notaris nomor
16 tahun 2020, dengan masa jabatan berlaku
efektif sampai dengan ditutupnya RUPS tahun
2025.
Indonesian citizen, 64 years old, domicile in
Medan, North Sumatra. He obtained an MBA
in International Management from Golden
Gate University, San Francisco, California in
1990, and a Bachelor’s degree in Business in
Finance from the University of South Florida,
Tampa, Florida USA in 1987.
Received approval from Bank Indonesia
on August 2, 2010 and again appointed as
President Director in accordance with the
results of the GMS based on Notary Deed
number 16 of 2020, with the term of office
effective until the closing of the GMS in 2025.
52 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 53
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no
memiliki hubungan keluarga sampai dengan derajat family relations up to the second degree with fellow
kedua dengan sesama anggota Dewan Komisaris members of the Board of Commissioners and
dan Direksi. Directors.
Perjalanan karir profesional beliau dimulai pada His professional career began in 1987-1988 as
tahun 1987-1988 sebagai asisten Marketing PT a Marketing assistant at PT Putra Jaya Agung
Putra Jaya Agung Surabaya, sejak tahun 1990-2005 Surabaya, since 1990 to 2005 with various positions
berkarir dengan berbagai posisi di ABN Amro Bank, in ABN Amro Bank, he once took office as President
pernah menjabat sebagai President Director Finance Director of Finance Indonesia PT ABN Amro Bank
Indonesia PT ABN Amro Bank dengan jabatan terakhir with his last position as Head of SME Banking at ABN
sebagai Head of SME Banking di ABN Amro Bank, Amro Bank, Jakarta. Since 2007-2010, he has worked
Jakarta. Sejak tahun 2007-2010 berkarir menjadi as an associate consultant in several companies,
associate consultant di beberapa perusahaan, salah one of them being in the Karim Business Consulting
satunya di perusahaan Karim Business Consulting. Company. Currently, being a President Director at PT
Menjadi Presiden Direktur di PT Bank Mestika Dharma, Bank Mestika Dharma, Tbk since 2010 until now.
Tbk sejak tahun 2010 hingga saat ini.
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as members
anggota Direksi, Anggota Dewan Komisaris dan/atau of the Board of Directors, members of the Board of
anggota komite serta jabatan lainnya baik didalam Commissioners and/or members of committees and
maupun diluar Emiten atau Perusahaan Publik. other positions both inside and outside the Issuer or
Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
14 Mei 2024 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
May 14, 2024 Socialization of Personal Data Protection Function Introduction
10 Juni 2024
Workshop Current and Future State Vedapraxis
June 10, 2024
3-4 Juli 2024 Program Penyelarasan Sertifikasi Manajemen Risiko J7 bagi Direksi
BARa
July 3-4, 2024 J7 Risk Management Certification Alignment Program for Directors
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang
23 Juli 2024 Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22 of 2023 concerning
Consumer and Community Protection in the Financial Services Sector Batch 3
29-30 Juli 2024 Sertifikasi CCGO (Certified Chief Governance Officer) PT. Widya Dharma Artha
July 29-30, 2024 CCGO Sertification (Certified Chief Governance Officer) (WDA)
22-23 Agustus 2024 Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J7
Bee3 Consulting
August 22-23, 2024 Refreshment and Re-certification of J7 Risk Management
Training Implementasi dan Model Penerapan Undang-Undang Pelindungan Data
4-5 September 2024 Pribadi
Inixindo Jogja
September 4-5, 2024 Training on Implementation and Implementation Model of Personal Data Protection
Law
Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Bank Umum dan POJK SEOJK ITSK
27 September 2024
Socialization of PLPS Provisions of Resolution Plan for Commercial Banks and POJK Internal
September 27, 2024
SEOJK ITSK
24 Oktober 2024 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
October 24, 2024 Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR): Updating
Interprestasi, Implementasi dan Review Laporan sesuai Regulasi Terkini (Termasuk
28-29 Oktober 2024 Kertas Kerja) Learning Media Indonesia
October 28-29, 2024 Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating (LMI)
Interpretation, Implementation and Review of Reports in accordance with Latest
Regulations (Including Working Papers)
18 November 2024 Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
November 18, 2024 Economic Outlook and the Bank’s Business Plan (RBB)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
4 Desember 2024 Sosialisasi IT Security Awareness (Batch 4)
Internal
December 4, 2024 IT Security Awareness Socialization (Batch 4)
10 Desember 2024
Call For Papers Sumatera Utara Economic & Financial Insight 2024 (SEFI 2024) Otoritas Jasa Keuangan
December 10, 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 53
Page 54
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
HENDRA HALIM
Wakil Presiden Direktur
Vice President Director
Warga negara Indonesia, 70 tahun, domisili
di Medan, Sumatera Utara. Memperoleh
gelar Sarjana Muda (Vor Diplom) pada tahun
1974 dan gelar Sarjana (Diplom Ingeneur)
pada tahun 1978 dari Technise Hochscule
Darmstadt, Jerman.
Kembali ditunjuk sebagai Wakil Presiden
Direktur sesuai hasil RUPS berdasarkan Akta
Notaris nomor 16 tahun 2020, dengan masa
jabatan berlaku efektif sampai dengan
ditutupnya RUPS tahun 2025.
Indonesian citizen, 70 years old, domicile
in Medan, North Sumatra. He obtained a
Bachelor’s degree (Vor Diplom) in 1974 and
a Bachelor’s degree (Diplom Ingeneur) in
1978 from Technise Hochscule Darmstadt,
Germany.
He re-appointed as Deputy President Director
in accordance with the results of the GMS
based on Notary Deed number 16 of 2020, with
the term of office effective until the closing of
the GMS in 2025.
54 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 55
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau merupakan Direktur Terafiliasi, karena terkait He is an Affiliated Director, because his family
hubungan keluarga dengan salah satu anggota relations with one of the members of the Board of
Dewan Komisaris. Commissioners.
Memulai karir profesional sejak tahun 1978-1991 Started his professional career since 1978-1991
menjabat sebagai Direktur Muda di PT Bank Mestika and served as Director of Youth at PT Bank Mestika
Dharma, dan menjabat sebagai Wakil Presiden Dharma, and served as Deputy President Director at
Direktur di PT Bank Mestika Dharma, Tbk sejak tahun PT Bank Mestika Dharma, Tbk since 1991 until now.
1991 sampai dengan saat ini.
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as members
anggota Direksi, Anggota Dewan Komisaris dan/atau of the Board of Directors, members of the Board of
anggota komite serta jabatan lainnya baik didalam Commissioners and/or members of committees and
maupun diluar Emiten atau Perusahaan Publik. other positions both inside and outside the Issuer or
Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
10 Juni 2024
Workshop Current and Future State Vedapraxis
June 10, 2024
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa
23 Juli 2024 Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
22-23 Agustus 2024 Refreshment ( Pengkinian ) dan Resertifikasi Manajemen Risiko J7
Bee3 Consulting
August 22-23, 2024 Refreshment and Re-certification of J7 Risk Management
Program Penyelarasan Sertifikasi Manajemen Risiko J7 bagi Direksi
4-5 September 2024
J7 Risk Management Certification Alignment Program for the Board BARa
September 4-5, 2024
of Directors
Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Bank Umum dan
POJK SEOJK ITSK
27 September 2024
Socialization of PLPS Resolution Plan Provisions for Commercial Internal
September 27, 2024
Banks and POJK SEOJK ITSK, Refreshment Treasury Dealer
Certification Lv. Advance
8 Oktober 2024 Sosialisasi IT Security Awareness
Internal
October 8, 2024 IT Security Awareness Socialization
12 Oktober 2024 Refreshment Sertifikasi Treasury Dealer Lv. Advance
ACIFMA-ID
October 12, 2024 Refreshment Treasury Dealer Certification Lv. Advance
24 Oktober 2024 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
October 24, 2024 Data Driven Executive - Utilization of AI for Banking
18 November 2024 Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
November 18, 2024 Economic Outlook and the Bank’s Business Plan (RBB)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 55
Page 56
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
ANDY
Direktur Kepatuhan
Compliance Director
Warga negara Indonesia, 58 tahun, domisili
di Medan, Sumatera Utara. Memperoleh gelar
Sarjana Ekonomi Akuntansi dari Universitas
Dharma Agung Medan pada tahun 1990 dan
gelar MBA dari LBM Global & Washington
International University pada tahun 2002.
Memperoleh persetujuan Bank Indonesia
pada tanggal 28 Juni 2004 dan kembali
ditunjuk sebagai Direktur Kepatuhan sesuai
hasil RUPS berdasarkan Akta Notaris nomor
16 tahun 2020, dengan masa jabatan berlaku
efektif sampai dengan ditutupnya RUPS tahun
2025.
Indonesian citizen, 57 years old, domicile
in Medan, North Sumatra. He obtained a
Bachelor of Economics in Accounting from the
University of Dharma Agung Medan in 1990
and an MBA from LBM Global & Washington
International University in 2002.
Received approval from Bank Indonesia
on June 19, 2014 and again appointed as
Compliance Director in accordance with the
results of the GMS based on Notary Deed
number 35 of 2016, with the term of office
effective until the closing of the 2020 AGM.
56 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 57
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no
memiliki hubungan keluarga sampai dengan derajat family relations up to the second degree with fellow
kedua dengan sesama anggota Dewan Komisaris members of the Board of Commissioners and
dan Direksi. Directors.
Memulai karir profesional sejak tahun 1991 hingga He started a professional career since 1991 until now
saat ini di PT Bank Mestika Dharma, dengan berbagai at PT Bank Mestika Dharma, in various positions. He
posisi. Beliau sekarang menjabat sebagai sebagai now serves as the Compliance Director from 2004 to
Direktur Kepatuhan sejak tahun 2004 sampai dengan the present.
saat ini.
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as members
anggota Direksi, Anggota Dewan Komisaris dan/atau of the Board of Directors, members of the Board of
anggota komite serta jabatan lainnya baik didalam Commissioners and/or members of committees and
maupun diluar Emiten atau Perusahaan Publik. other positions both inside and outside the Issuer or
Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
29 April 2024 Peran serta Aktif dalam Pencegahan Green Financial Crime di Industri Keuangan
FKDKP
April 29, 2024 Active Participation in the Prevention of Green Financial Crime in the Financial Industry
14 Mei 2024 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
May 14, 2024 Socialization of the Introduction to Personal Data Protection Functions
10 Juni 2024
Workshop Current and Future State Vedapraxis
June 10, 2024
20 Jun 2024
Integrated AI Innovation with ISO/IEC 42001 Vedapraxis
June 20, 2024
3-4 Juli 2024 Program Penyelarasan Sertifikasi Manajemen Risiko J7 bagi Direksi
BARa
July 3-4, 2024 J7 Risk Management Certification Alignment Program for the Board of Directors
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan
23 Juli 2024 Konsumen dan Masyarakat di Sektor Jasa Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22 of 2023 concerning
Consumer and Community Protection in the Financial Services Sector Batch 3
22-23 Agustus 2024 Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J7
Bee3 Consulting
August 22-23 2024 Refreshment and Re-certification of J7 Risk Management
4-5 September 2024 Training Implementasi dan Model Penerapan Undang-Undang Pelindungan Data Pribadi
Inixindo Jogja
September 4-5, 2024 Training on Implementation and Implementation Model of Personal Data Protection Law
18-19 September 2024 Training Perpajakan Dua Hari : Up-Date Perpajakan PPh/PPN 2024 dan Serba Serbi
TaxSYS
September 18-19, 2024 Two-Day Taxation Training: Up-Date Taxation of Income Tax/VAT 2024 and Miscellaneous
Seminar Internasional "Optimalisasi Kolaborasi Dalam Mencegah dan Menangani Green
24 September 2024 Financial Crime di Indonesia Menuju Indonesia Emas 2045"
PPATK
September 24, 2024 International Seminar “Optimizing Collaboration in Preventing and Handling Green
Financial Crime in Indonesia Towards a Golden Indonesia 2045”
Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Bank Umum dan POJK SEOJK ITSK
27 September 2024 Socialization of PLPS Provisions Resolution Plan for Commercial Banks and POJK SEOJK ITSK,
Internal
September 27, 2024 FGD Equality of Perception of PKK Licensing Management and Ownership of Commercial
Banks
8 Oktober 2024
FGD Persamaan Persepsi Perizinan PKK Kepengurusan dan Kepemilikan Bank Umum Otoritas Jasa Keuangan
October 8, 2024
24 Oktober 2024 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
October 24, 2024 Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR) : Updating Interprestasi,
Implementasi dan Review Laporan sesuai Regulasi Terkini (Termasuk Kertas Kerja)
28-29 Oktober 2024
Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating Learning Media Indonesia (LMI)
October 28-29, 2024
Interpretation, Implementation and Review of Reports in accordance with Latest
Regulations (Including Working Papers
18 November 2024 Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
November 18, 2024 Economic Outlook and the Bank’s Business Plan (RBB)
Sosialisasi "Corporate Transformation melalui Penerapan Tata Kelola dan Strategi Anti
25 November 2024 Fraud"
Otoritas Jasa Keuangan
November 25, 2024 Socialization of “Corporate Transformation through the Implementation of Governance
and Anti- Fraud Strategies
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
4 Desember 2024 Sosialisasi IT Security Awareness ( Batch 4 )
Internal
December 4, 2024 IT Security Awareness Socialization ( Batch 4 )
Diseminasi Hasil Penilaian Financial Integrity Rating on Money Laundering and Terrorist
11 Desember 2024 Financing (FIR on ML/TF) Tahun 2024
PPATK
December 11, 2024 Dissemination of Financial Integrity Rating Assessment Results on Money Laundering and
Terrorist Financing (FIR on ML/TF) in 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 57
Page 58
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
HARUN ANSARI
Direktur Operasional
Operational Director
Warga negara Indonesia, 61 tahun,
domisili di Medan, Sumatera Utara.
Memperoleh gelar Sarjana Ekonomi
Manajemen pada tahun 2010.
Memperoleh persetujuan Bank
Indonesia pada tanggal 19 Juni
2014 dan kembali ditunjuk sebagai
Direktur Operasional sesuai hasil
RUPS berdasarkan Akta Notaris
nomor 16 tahun 2020, dengan
masa jabatan berlaku efektif
sampai dengan ditutupnya RUPS
tahun 2025.
Indonesian citizen, 61 years old,
domicile in Medan, North Sumatra.
He obtained a Bachelor of
Economics in Management in 2010.
Obtained Bank Indonesia approval
on June 19 2014 and again was
appointed as Director of Operations
in accordance with the results of
the GMS based on Notary Deed
number 16 of 2020, with the term of
office effective until the closing of
the 2025 AGMS.
58 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 59
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no
memiliki hubungan keluarga sampai dengan derajat family relations up to the second degree with fellow
kedua dengan sesama anggota Dewan Komisaris members of the Board of Commissioners and
dan Direksi. Directors.
Memulai karir profesional sejak tahun 1989 hingga He started his professional career from 1989 to the
saat ini di PT Bank Mestika Dharma, dengan berbagai present at PT Bank Mestika Dharma, in various
posisi. Beliau menjabat sebagai sebagai Direktur positions. He served as Operational Director since
Operasional sejak tahun 2014 sampai dengan saat ini. 2014 until now.
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as members
anggota Direksi, Anggota Dewan Komisaris dan/atau of the Board of Directors, members of the Board of
anggota komite serta jabatan lainnya baik didalam Commissioners and/or members of committees and
maupun diluar Emiten atau Perusahaan Publik. other positions both inside and outside the Issuer or
Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
27 April 2024 Refreshment Sertifikasi Treasury Dealer Lv. Advance
ACIFMA-ID
April 27, 2024 Refreshment of Treasury Dealer Certification Lv. Advance
10 Juni 2024
Workshop Current and Future State Vedapraxis
June 10, 2024
Program Penyelarasan Sertifikasi Manajemen Risiko Direksi dan
12-13 Juni 2024
Resertifikasi Manajemen Risiko J7 IRPA
June 12-13, 2024
J7 Risk Management Certification Alignment Program for Directors
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa
23 Juli 2024 Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September 2024 Pelindungan Data Pribadi
Inixindo Jogja
September 4-5, 2024 Training on Implementation and Implementation Model of Personal
Data Protection Law
Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Bank Umum dan
27 September 2024 POJK SEOJK ITSK
Internal
September 27, 2024 Socialization of PLPS Provisions of Resolution Plan for Commercial
Banks and POJK SEOJK ITSK
8 Oktober 2024 Sosialisasi IT Security Awareness
Internal
October 8, 2024 IT Security Awareness Socialization
24 Oktober 2024 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
October 24, 2024 Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR)
: Updating Interprestasi, Implementasi dan Review Laporan sesuai
28-29 Oktober 2024 Regulasi Terkini (Termasuk Kertas Kerja) Learning Media
October 28-29, 2024 Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Indonesia (LMI)
Updating Interpretation, Implementation and Review of Reports in
accordance with the Latest Regulations (Including Working Papers)
18 November 2024 Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
November 18, 2024 Economic Outlook and the Bank’s Business Plan (RBB)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 59
Page 60
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
YUSRI HADI
Direktur Umum
General Director
Warga negara Indonesia, 71 tahun, domisili
di Medan, Sumatera Utara. Memperoleh
gelar Sarjana Akuntansi dari Universitas
Sumatera Utara pada tahun 1981 dan
gelar MBA dari Jakarta International
Management School pada tahun 1999.
Memperoleh persetujuan Bank Indonesia
pada tanggal 29 Maret 2010 dan kembali
ditunjuk sebagai Direktur Umum sesuai
hasil RUPS berdasarkan Akta Notaris nomor
16 tahun 2020, dengan masa jabatan
berlaku efektif sampai dengan ditutupnya
RUPS tahun 2025.
Indonesian citizen, 71 years old, domicile
in Medan, North Sumatra. He obtained a
Bachelor of Accounting from the University
of North Sumatra in 1981 and an MBA from
Jakarta International Management School
in 1999.
He obtained Bank Indonesia approval on
March 29, 2010 and again appointed as
General Director in accordance with the
results of the GMS based on Notary Deed
number 16 of 2020, with the term of office
effective until the closing of the 2025 AGM.
60 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 61
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no
memiliki hubungan keluarga sampai dengan derajat family relations up to the second degree with fellow
kedua dengan sesama anggota Dewan Komisaris members of the Board of Commissioners and
dan Direksi. Directors.
Memulai karir profesional di Bank Indonesia sejak Starting a professional career at Bank Indonesia from
tahun 1981 hingga 2009 dengan berbagai posisi, 1981 to 2009 with various positions, his last position at
jabatan terakhir beliau di Bank Indonesia adalah Bank Indonesia was as senior bank supervisor for KBI
sebagai pengawas bank madya senior KBI Medan. Medan. Started in 2010 until now, he serves as General
Dimulai tahun 2010 hingga saat ini, beliau menjabat Director at PT Bank Mestika Dharma, Tbk.
sebagai Direktur Umum di PT Bank Mestika Dharma,
Tbk.
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as members
anggota Direksi, Anggota Dewan Komisaris dan/atau of the Board of Directors, members of the Board of
anggota komite serta jabatan lainnya baik didalam Commissioners and/or members of committees and
maupun diluar Emiten atau Perusahaan Publik. other positions both inside and outside the Issuer or
Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
14 Mei 2024 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
May 14, 2024 Socialization of Personal Data Protection Function Introduction
10 Juni 2024
Workshop Current and Future State Vedapraxis
June 10, 2024
3-4 Juli 2024 Program Penyelarasan Sertifikasi Manajemen Risiko J7 bagi Direksi
BARa
July 3-4, 2024 J7 Risk Management Certification Alignment Program for Directors
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa
23 Juli 2024 Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
29-30 Juli 2024 Sertifikasi CCGO (Certified Chief Governance Officer) PT. Widya Dharma
July 29-30, 2024 CCGO Certification (Certified Chief Governance Officer) Artha (WDA)
22-23 Agustus 2024 Refreshment ( Pengkinian ) dan Resertifikasi Manajemen Risiko J7
Bee3 Consulting
August 22-23 2024 Refreshment and Re-certification of J7 Risk Management
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September 2024 Pelindungan Data Pribadi
Inixindo Jogja
September 4-5, 2024 Training on Implementation and Implementation Model of Personal
Data Protection Law
Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Bank Umum dan
POJK SEOJK ITSK
27 September 2024
Socialization of PLPS Provisions of Resolution Plan for Commercial Internal
September 27, 2024
Banks and POJK SEOJK ITSK, Data Driven Executive - Utilization of AI
for Banking
3 Oktober 2024 Sosialisasi Tugas dan Fungsi LPS Lembaga Penjamin
October 3, 2024 Socialization of the Duties and Functions of LPS Simpanan
8 Oktober 2024 Sosialisasi IT Security Awareness
Internal
October 8, 2024 IT Security Awareness Socializations
24 Oktober 2024 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
October 24, 2024 Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR)
: Updating Interprestasi, Implementasi dan Review Laporan sesuai
28-29 Oktober 2024 Regulasi Terkini (Termasuk Kertas Kerja) Learning Media
October 28-29, 2024 Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Indonesia (LMI)
Updating Interpretation, Implementation and Review of Reports in
accordance with the Latest Regulations (Including Working Papers)
18 November 2024 Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
November 18, 2024 Economic Outlook and the Bank’s Business Plan (RBB)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 61
Page 62
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
1
3
4
62 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 63
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2
Achmad S Kartasasmita
1 Presiden Direktur
President Director
Yusri Hadi
2 Direktur Umum
General Director
Andy
3 Direktur Kepatuhan
Compliance Director
Hendra Halim
4 Wakil Presiden Direktur
Vice President Director
Harun Ansari
5 Direktur Operasional
Operations Director
5
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 63
Page 64
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL DEWAN KOMISARIS
Board of Commisioners Profile
WITARSA OEMAR
Presiden Komisaris
President Commisioner
Warga negara Indonesia, 75 tahun,
domisili di Medan, Sumatera Utara.
Memperoleh gelar Sarjana Ekonomi
dari Universitas Sumatera Utara
pada tahun 1974.
Memperoleh persetujuan Bank
Indonesia pada tanggal 28 Juni
2004 dan kembali ditunjuk sebagai
Presiden Komisaris sesuai hasil
RUPS berdasarkan Akta Notaris
nomor 16 tahun 2020, dengan
masa jabatan berlaku efektif
sampai dengan ditutupnya RUPS
tahun 2025.
Indonesian citizen, 75 years old,
domicile in Medan, North Sumatra.
He earned a Bachelor of Economics
from the University of North
Sumatra in 1974.
Received approval from Bank
Indonesia on June 28, 2004 and
again was appointed as President
Commissioner in accordance with
the results of the GMS based on
Notary Deed number 16 of 2020,
with the term of office effective until
the closing of the 2025 GMS.
64 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 65
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no
memiliki hubungan keluarga sampai dengan derajat family relations up to the second degree with fellow
kedua dengan sesama anggota Dewan Komisaris members of the Board of Commissioners and
dan Direksi. Directors.
Memulai karir sejak tahun 1969 sebagai Kepala Pabrik Started his career since 1969 as Head of Factory at
di perusahaan Timur Plastik, berkarir sejak tahun Timur Plastik company, his career from 1974-1990
1974-1990 di PT Raja Garuda Mas dimulai dari menjadi at PT Raja Garuda Mas started from being a staff
staff Departemen Administrasi (1974-1976), Kepala of the Administration Department (1974-1976), Head
Audit (1976-1979), Direktur Muda I (1979-1985), Direktur of Audit (1976-1979), Director Muda I (1979- 1985),
Eksekutif I (1985-1988), Deputy Managing Direktor Executive Director I (1985-1988), Deputy Managing
(1988-1990). Selain itu pada tahun 1994-2009 beliau Director (1988-1990). In addition, in 1994-2009 he
menjadi Komisaris di PT Trimitra Sumberbuana dan was a Commissioner at PT Trimitra Sumberbuana
menjadi Dosen tetap jurusan Akuntansi di Universitas and became a permanent lecturer majoring in
Sumatera Utara (1974-1996). Accounting at the University of North Sumatra.
Beliau bergabung di PT Bank Mestika Dharma, Tbk He joined PT Bank Mestika Dharma, Tbk in 1991-2004
pada tahun 1991-2004 sebagai Wakil Presiden as Vice President Commissioner until now serving as
Komisaris hingga sekarang menjabat sebagai President Commissioner. In addition, currently, he has
Presiden Komisaris. Selain itu, hingga saat ini, beliau held the position of President Commissioner at PT
merangkap jabatan sebagai Presiden Komisaris di PT Pinang Witmas Sejati.
Pinang Witmas Sejati.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
20 Juni 2024
Integrated AI Innovation with ISO/IEC 42001 Vedapraxis
June 20, 2024
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
23 Juli 2024 Jasa Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi
21-23 Agustus 2024
Komisaris BARa
August 21-23 2024
J6 Risk Management Certification Alignment Program for Directors
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
4 Desember 2024 Sosialisasi IT Security Awareness ( Batch 4 )
Internal
December 4, 2024 IT Security Awareness Socialization (Batch 4)
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 65
Page 66
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
INDRA HALIM
Komisaris
Commisioner
Warga negara Indonesia, 72 tahun, domisili
di Medan, Sumatera Utara. Memperoleh
gelar Sarjana Muda (Vor Diplom) pada tahun
1974 dan gelar Sarjana (Diplom Ingeneur)
pada tahun 1978 dari Technise Hochscule
Darmstadt, Jerman.
Memperoleh persetujuan Bank Indonesia
pada tanggal 28 Juni 2004 dan kembali
ditunjuk sebagai Komisaris sesuai hasil RUPS
berdasarkan Akta Notaris nomor 16 tahun
2020, dengan masa jabatan berlaku efektif
sampai dengan ditutupnya RUPS tahun 2025.
Indonesian citizen, 72 years old, domicile
in Medan, North Sumatra. He obtained a
Bachelor’s degree (Vor Diplom) in 1974 and
a Bachelor’s degree (Diplom Ingeneur) in
1978 from Technise Hochscule Darmstadt,
Germany.
Obtained Bank Indonesia approval on 28 June
2004 and again appointed as Commissioner
in accordance with the results of the GMS
based on Notarial Deed number 16 of 2020,
with the term of office effective until the
closing of the GMS in 2025.
66 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 67
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau merupakan Komisaris terafiliasi, karena He is an affiliated Commissioner, because he has a
memiliki hubungan keluarga dengan salah satu family relationship with one member of the Board of
anggota Direksi dan entitas induk. Directors and the parent entity.
Memulai karir profesional sejak tahun 1982-1984 He started his professional career from 1982-1984
sebagai Direktur di PT Adipoetra, tahun 1986-1994 as Director at PT Adipoetra, in 1986-1994 serving as
menjabat sebagai Direktur PT Cahaya Pharmin Pulau Director of PT Cahaya Pharmin Siberut Island, since
Siberut, sejak tahun 1978 hingga sekarang menjabat 1978 until now serving as Commissioner at PT Bank
sebagai Komisaris di PT Bank Mestika Dharma, Tbk Mestika Dharma, Tbk and as Managing Director at PT
dan sebagai Direktur Utama di PT Mestika Benua Mas Mestika Benua Mas since 1997 until now.
sejak tahun 1997 hingga saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
20 Juni 2024
Integrated AI Innovation with ISO/IEC 42001 Vedapraxis
June 20, 2024
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
23 Juli 2024 Jasa Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi
21-23 Agustus 2024
Komisaris BARa
August 21-23 2024
J6 Risk Management Certification Alignment Program for Directors
Video Learning Transformasi Digital
30 November 2024
CGOP Training and Certification (Certified Governance Oversight Inixindo Jogja
November 30, 2024
Professional)
4 Desember 2024 Sosialisasi IT Security Awareness ( Batch 4 )
Internal
December 4, 2024 IT Security Awareness Socialization ( Batch 4 )
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 67
Page 68
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KATIO
Komisaris Independen
Independent Commisioner
Warga negara Indonesia, 81 tahun,
Berdomisili di Medan, Sumatera Utara.
Memperoleh gelar Sarjana Ekonomi
jurusan akuntansi pada tahun 1971
dan gelar Magister Manajemen
jurusan akuntansi pada tahun 1999
dari Universitas Sumatera Utara (USU),
hingga laporan tahunan ini dibuat,
beliau dalam proses penyelesaian
program S-3 yang sedang ditempuh.
He is Indonesian citizen, 81 years
old who domiciled in Medan, North
Sumatra. He earned a Bachelor of
Economics degree in accounting in
1971 and a Masters in Management
majoring in accounting in 1999 from
the University of North Sumatra (USU),
until this annual report was made, he
was in the process of completing the
doctoral program.
68 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 69
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Memperoleh persetujuan Bank Indonesia pada Received approval from Bank Indonesia on May
tanggal 11 Mei 2009 dan kembali ditunjuk sebagai 11, 2009 and again appointed as Commissioner in
Komisaris sesuai hasil RUPS berdasarkan Akta Notaris accordance with the results of the GMS based on
nomor 16 tahun 2020, dengan masa jabatan berlaku Notarial Deed number 16 of 2025, with the term of
efektif sampai dengan ditutupnya RUPS tahun 2025. office effective until the closing of the GMS in 2025.
Memulai karir profesional sebagai pemeriksa pada Started his professional career as an examiner
Kantor Akuntan Negara Departemen Keuangan (1965- at the State Accounting Office of the Ministry of
1971), Kepala Seksi Bidang Agraris pada SJPKN/BPKP Finance (1965-1971), Section Head of Agrarian Affairs
(1971-1983), Dosen Tetap jurusan Akuntasi Fakultas at the SJPKN / BPKP (1971-1983), Permanent Lecturer
Ekonomi USU (1984-2008), Anggota Dewan Audit PT majoring in Economics at USU (1984-2008), Audit
Bank Mestika Dharma (1995-1999), Pimpinan Kantor Board Member PT Bank Mestika Dharma (1995-
Akuntan Publik Drs. Katio & Rekan (1984-sekarang) 1999), Chairman of the Public Accounting Office Drs.
dan menjabat sebagai Komisaris Independen di PT Katio & colleague (1984-present) and served as
Bank Mestika Dharma, Tbk. an Independent Commissioner at PT Bank Mestika
Dharma, Tbk
Beliau telah memenuhi kriteria independensi, sesuai He has met the independence criteria, as stated in
dengan pernyataan berikut : the following statement:
“Saya tidak memiliki hubungan keuangan, “I have no financial relationship, management
hubungan kepengurusan, kepemilikan saham dan/ relationship, share ownership and/or family
atau hubungan keluarga dengan anggota Dewan relationship with other members of the Board
Komisaris lainnya, Direksi dan/atau pemegang of Commissioners, Board of Directors and/or
saham, pengendali atau hubungan dengan Bank shareholders, controllers or relationships with the
yang dapat mempengaruhi kemampuan untuk Bank that may affect the ability to act independently
bertindak independen sebagaimana diatur dalam as stipulated in the provisions of Good Corporate
ketentuan Pelaksanaan Good Corporate Governance Governance Implementation for Commercial Banks.
bagi Bank Umum.
Apabila dikemudian hari ditemukan bahwa saya If in the future it is found that I have a relationship
memiliki hubungan-hubungan sebagaimana as referred to above, then I am willing to relinquish
dimaksud diatas, maka saya bersedia melepaskan my position as Independent Commissioner and am
jabatan Komisaris Independen saya dan bersedia willing to be replaced.”
untuk diganti.”
Tidak terdapat rangkap jabatan, baik sebagai There are no concurrent positions, either as , members
Anggota Dewan Komisaris, anggota Direksi, dan/atau of the Board of Commissioners, members of the
anggota komite serta jabatan lainnya baik didalam Board of Directors and/or members of committees
maupun diluar Emiten atau Perusahaan Publik. and other positions both inside and outside the Issuer
or Public Company.
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
20 Juni 2024
Integrated AI Innovation with ISO/IEC 42001 Vedapraxis
June 20, 2024
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 ta-hun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan
23 Juli 2024 Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22 of 2023
concerning Consumer and Community Protection in the Financial Services
Sector Batch 3
21-23 Agustus 2024 Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi Komisaris
BARa
August 21-23 2024 J6 Risk Management Certification Alignment Program for Directors
Training Pembekalan dan Sertifikasi CGOP (Certified Govern-ance Oversight
23-24 Oktober 2024 Professional)
PT Widya Dharma Artha
October 23-24, 2024 CGOP Training and Certification (Certified Governance Oversight
Professional)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
4 Desember 24 Sosialisasi IT Security Awareness ( Batch 4 )
Internal
December 4, 2024 IT Security Awareness Socialization( Batch 4 )
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 69
Page 70
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
GARDJITO HERU
Komisaris Independen
Independent Commisioner
Warga Negara Indonesia, 72 tahun,
domisili di Jakarta, Indonesia.
Memperoleh gelar Doktorandus
Ekonomi dari Universitas Airlangga
pada tahun 1980 dan gelar Magister
Manajemen dari STIE IPWI pada
tahun 1998.
He is an Indonesian citizen, 72
years old who domiciled in Jakarta,
Indonesia. He obtained his Economic
Doctorate from Airlangga University
in 1980 and holds a Masters in
Management from STIE IPWI in 1998.
70 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 71
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Memperoleh persetujuan Otoritas Jasa Keuangan Obtaining the approval of the Financial Services
sesuai dengan Surat Keputusan Uji Kemampuan dan Authority in accordance with the Decision on
Kepatutan tgl 8 Januari 2016 Nomor SR/4/D.03/2016, Capability and Compliance Test dated January 8,
dan ditunjuk sebagai Komisaris Independen sesuai 2016 Number SR/4/D.03/2016, and was appointed
hasil RUPS berdasarkan Akta Notaris nomor 16 tahun as an Independent Commissioner according to the
2020, dengan masa jabatan berlaku efektif sampai GMS based on Notary Deed number 16 of 2020, with a
dengan ditutupnya RUPS tahun 2025. validity period until with the closing of the 2025 AGM.
Karir profesional beliau dimulai di Bank Indonesia His professional career started at Bank Indonesia since
sejak tahun 1982 sampai dengan tahun 2010 dengan 1982 to 2010 with his last position as Deputy Director
jabatan terakhir sebagai Deputi Direktur Direktorat of the Logistics Directorate handling security, then
Logistik yang menangani keamanan, kemudian appointed as Director at Bank Indonesia, seconded
diangkat dengan jabatan Direktur di Bank Indonesia, as Director of Commerce at PERURI Corporation until
diperbantukan sebagai Direktur Niaga pada Perum 2012 and stared in 2016 he became an Independent
PERURI sampai dengan tahun 2012 dan mulai tahun Commissioner at PT Bank Mestika Dharma, Tbk. In
2016 beliau menjadi Komisaris Independen pada addition, he also served as Managing Director of PT
PT Bank Mestika Dharma, Tbk. Selain itu, beliau juga Lentera Putra Bangsa from 2013 to the present.
menjabat sebagai Direktur Utama di PT Lentera Putra
Bangsa dari tahun 2013 hingga saat ini.
Beliau telah memenuhi kriteria independensi, sesuai He has met the independence criteria, as stated in
dengan pernyataan berikut : the following statement :
“Saya tidak memiliki hubungan keuangan, “I have no financial relationship, management
hubungan kepengurusan, kepemilikan saham dan/ relationship, share ownership and/or family
atau hubungan keluarga dengan anggota Dewan relationship with other members of the Board
Komisaris lainnya, Direksi dan/atau pemegang of Commissioners, Board of Directors and/or
saham, pengendali atau hubungan dengan Bank shareholders, controllers or relationships with the
yang dapat mempengaruhi kemampuan untuk Bank that may affect the ability to act independently
bertindak independen sebagaimana diatur dalam as stipulated in the provisions of Good Corporate
ketentuan Pelaksanaan Good Corporate Governance Governance Implementation for Commercial Banks.
bagi Bank Umum.
Apabila dikemudian hari ditemukan bahwa saya If in the future it is found that I have a relationship
memiliki hubungan-hubungan sebagaimana as referred to above, then I am willing to relinquish
dimaksud diatas, maka saya bersedia melepaskan my position as Independent Commissioner and am
jabatan Komisaris Independen saya dan bersedia willing to be replaced.”
untuk diganti.”
Pelatihan yang telah diikuti sepanjang tahun 2024
Training that has been followed throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
20 Juni 2024
Integrated AI Innovation with ISO/IEC 42001 Vedapraxis
June 20, 2024
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
23 Juli 2024 Jasa Keuangan Batch 3
Internal
July 23, 2024 Socialization of Consumer Protection related to POJK Number 22
of 2023 concerning Consumer and Community Protection in the
Financial Services Sector Batch 3
Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi
21-23 Agustus 2024 Komisaris
BARa
August 21-23 2024 J6 Risk Management Certification Alignment Program for the Board
of Directors
Training Pembekalan dan Sertifikasi CGOP (Certified Governance
23-24 Oktober 2024 Oversight Professional) PT Widya Dhar-ma
October 23-24, 2024 CGOP Training and Certification (Certified Governance Oversight Artha
Professional)
30 November 2024
Video Learning Transformasi Digital Inixindo Jogja
November 30, 2024
4 Desember 24 Sosialisasi IT Security Awareness ( Batch 4 )
Internal
December 4, 2024 IT Security Awareness Socialization( Batch 4 )
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 71
Page 72
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
1
2
3
72 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 73
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Katio
1 Komisaris Independen
Independent Commissioner
Gardjito Heru
2 Komisaris Independen
Independent Commissioner
Witarsa Oemar
3 Presiden Komisaris
President Commissioner
Indra Halim
4 Komisaris
Commissioner
4
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 73
Page 74
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL MANAJEMEN EKSEKUTIF
Executive Management’s Profile
LIMIN
Kepala Divisi SKAI
Head of division internal audit
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
2011 S-2 Magister Manajemen S-2 Magister Management
2013 Certified Fraud Examiner Certified Fraud Examiner
Tahun
Pengalaman Kerja Work Experiences
Year
Account Officer PT Intan Tangguharta Finance Account Officer of PT Intan Tangguharta
1994 - 1997
Medan Finance Medan
1997 - 1998 Staff Exim BCA Medan Staff Exim BCA Medan
1998 - 2002 Staff PSO ABN AMRO Bank Medan Staff PSO ABN AMRO Bank Medan
2003 - 2004 Auditor PT Bank Mestika Dharma Auditor of PT Bank Mestika Dharma
Risk Management Officer PT Bank Mestika Risk Management Officer PT Bank Mestika
2004 - 2005
Dharma Dharma
Kasie Risk Management Unit PT Bank Mestika Head of Risk Management Unit PT Bank Mestika
2005 - 2006
Dharma Dharma
Kasie Managemen Risiko dan Kepatuhan PT Head of Risk Management and Compliance PT
2006 - 2008
Bank Mestika Dharma Bank Mestika Dharma
Kepala Bagian Manajemen Risiko dan Head of Risk Management and Compliance
2009 - 2011
Kepatuhan PT Bank Mestika Dharma Division PT Bank Mestika Dharma
Kepala Bagian Satuan Kerja Manajemen Risiko Head of Section for Risk Management Work Unit
2011 - 2012
PT Bank Mestika Dharma PT Bank Mestika Dharma
Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work PT Bank
2012 - 2013
Mestika Dharma Mestika Dharma
Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work Unit PT
2013 - sekarang
Mestika Dharma Tbk Bank Mestika Dharma Tbk
74 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 75
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
Panduan Praktis Merancang Strategi untuk Pemenuhan UU PDP
27 Maret
Practical Guide to Designing Strategies for Compliance with the Vedapraxis
27th March
PDP Law
Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
14 Mei 2024
Socialization of the Introduction of the Personal Data Protection Internal
14th May
Function
Forum Penguatan Fungsi GRC: Deseminasi Standar Audit Internal
7 Juni Terkini
OJK Institute
7th June GRC Function Strengthening Forum: Dissemination of the Latest
Internal Audit Standards
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
12 Juli Jasa Keuangan Batch 1
Internal
12nd July Socialization of Consumer Protection related to POJK No. 22 of 2023
concerning Protection of Consumers and Communities in the
Financial Services Sector Batch 1
20 Juli
Anti Fraud “Implementing Sound Ethic : Sharing Experiences” ACFE
20th July
POJK 5/2024: Mengukuhkan Fondasi Perbankan di Tengah
26 Juli Volatilitas Global
LPPI
26th July POJK 5/2024: Strengthening Banking Foundations amid Global
Volatility
Sosialisasi SE BMD No. 092 perihal Penyesuaian Kewajiban Sertifikasi
8 Agustus Manajemen Risiko
Internal
8th August Socialization of SE BMD No. 092 regarding Adjustment of Risk
Management Certification Obligations
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September Pelindungan Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Model Implementation of Personal
Data Protection Law
5-6 September
National Anti Fraud Conference 2024 ACFE
5th-6th September
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socializations
17-18 Oktober
Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J6 Bee3 Consulting
17th-18th October
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR):
Updating Interprestasi, Implementasi dan Review Laporan sesuai
28-29 Oktober Regulasi Terkini (Termasuk Kertas Kerja) Learning Media
28th-29th October Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Indonesia (LMI)
Updating Interpretation, Implementation and Review of Reports in
accordance with the Latest Regulations (Including Working Papers)
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic Outlook and the Bank’s Business Plan (RBB)
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
12 Desember Sosialisasi Pelindungan Data Pribadi Batch 1
Internal
12th December Socialization of Personal Data Protection Batch 1
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 75
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
JOHAN
Kepala Divisi Operasional
Head of Operational Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
2013 S-2 Magister Manajemen S-2 Magister Management
Tahun
Pengalaman Kerja Work Experiences
Year
1997 - 2003 Staff Back Office Staff Back Office
Pimpinan KCP Sutomo Serdang - Medan, PT Head of KCP Sutomo Serdang - Medan, PT Bank
2003 - 2007
Bank Mestika Dharma Mestika Dharma
2007 - 2011 Kabag Operasional PT Bank Mestika Dharma Head of Operations PT Bank Mestika Dharma
2011 - 2014 Koordinator Wilayah Sumut North Sumatera Region Coordinator
Kepala Divisi Operasional PT Bank Mestika Head of Operations Division PT Bank Mestika
2014 - sekarang
Dharma Tbk Dharma Tbk
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
16 Januari Workshop Pengisian Formulir Catatan Waktu Kerja (ABK)
Internal
16th January Workshop on Working Time Record Form Filling (ABK)
Sosialisasi Penilaian Kompetensi Teknis Bidang Operasional dan
31 Januari Marketing
Internal
31st January Socialization of Technical Competency Assessment for Operations
and Marketing
23 Februari Sosialisasi Pelaksanaan Bye Laws
Perbanas
23rd February Socialization of Bye Laws Implementation
28 April Parlindungan
Creative, Innovative and Team Work for Productivity
28th April Marpaung
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
14th May Socialization of Personal Data Protection Function Introduction
Challenge and Opportunity dalam Membangun Ekosistem Digital
17 Mei Indonesia Banking
Banking
17th May School
Challenge and Opportunity in Building Digital Banking Ecosystem
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
12 Juli Jasa Keuangan Batch 1
Internal
12nd July Socialization of Consumer Protection related to POJK Number 22 of
2023 concerning Protection of Consumers and Communities in the
Financial Services Sector Batch 1
Sosialisasi SE BMD No. 092 perihal Penyesuaian Kewajiban Sertifikasi
8 Agustus Manajemen Risiko
Internal
8th August Socialization of SE BMD No. 092 regarding Adjustment of Risk
Management Certification Obligations
24 Agustus Pembekalan Sertifikasi Tresuri Dealer Advance / J7
Apuvindo
24th August Treasury Dealer Advance / J7 Certification Debriefing
26 Agustus Enhancing Fraud Detection System to Strengthen Cybersecurity
Bank Indonesia
26th August Resilience in the Payment System Industry
Training Implementasi dan Model Penerapan Undang-Undang
4-25 September Pelindungan Data Pribadi
Inixindo Jogja
4th-25th September Training on Implementation and Implementation Model of Personal
Data Protection Law
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socialization
Sosialisasi Ketentuan BI : PADG Nomor 11 Tahun 2024 tentang
11 Oktober Transaksi Pasar Valuta Asing
Internal
11st October Socialization of BI Provisions: PADG Number 11 of 2024 on Foreign
Exchange Market Transactions
21-22 Oktober Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J5
RMG
21st-22nd October Refreshment and Re-certification of J5 Risk Management
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
8 November Sosialisasi Peran dan Fungsi LPS di Perbankan Lembaga Penjamin
8th November Socialization of the Role and Function of LPS in Banking Simpanan
Sosialisasi Hasil Penilaian Service Quality dengan Metode Mystery
15 November Shopping
Internal
15th November Socialization of Service Quality Assessment Results with Mystery
Shopping Method
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic Outlook and Bank Business Plan (RBB)
Online Training Kegiatan Indonesia Operation Banking Summit
2025: Kaizen and Innovation A Fundamental Workshop "Think Lean,
Forum Komunikasi
20 November Act Agile"
Direktur Operasional
20th November Online Training for Indonesia Operation Banking Summit 2025:
Perbankan (FKDOP)
Kaizen and Innovation A Fundamental Workshop “Think Lean, Act
Agile”
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
Virtual Seminar #101 Dampak Penerapan UU PDP pada Industri
6 Desember Keuangan dalam Mengelola Data Konsumen dan Praktik GCG
LPPI
6th December Seminar #101 Impact of PDP Law Implementation on Financial
Industry in Managing Consumer Data and GCG Practices
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 77
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
RITA ANA
Kepala Divisi Human Capital
Head of Human Capital Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
2003 S-1 Ekonomi Manajemen S-1 Economic Management
Tahun
Pengalaman Kerja Work Experiences
Year
Sekretaris Direksi PT Bank Mestika Dharma Secretary of the Board of Directors PT Bank
1992 - 2000
Mestika Dharma
Kepala Bagian Human Resource and General Head of Department of Human Resource and
2000 - 2013
Affair PT Bank Mestika Dharma General Affair PT Bank Mestika Dharma
Kepala Divisi Human Capital PT Bank Mestika Head of Division of Human Capital PT Bank
2013 - sekarang
Dharma Tbk Mestika Dharma Tbk
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
28 April
Creative, Innovative and Team Work for Productivity Parlindungan Marpaung
28th April
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
14th May Socialization of Personal Data Protection Function Introduction
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa
24-31 Juli Keuangan Batch 4
Internal
24th-31st July Socialization of Consumer Protection related to POJK Number 22 of 2023
concerning Protection of Consumers and Communities in the Financial
Services Sector Batch 4
Pengkinian/Refreshment Program Sertifikasi Manajemen Risiko Jenjang
19-20 Agustus 5 ( 8 UK )
TD Consultant
19th-20th August Updating/Refreshment of Risk Management Certification Program Level
5 (8 UK)
24-25 Agustus Pelatihan dan Sertifikasi HR Supervisor
Service Leader-ship
24th-25th August HR Supervisor Training and Certification
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September Pelindungan Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Implementation Model of Personal
Data Protection Law
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socialization
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
Sosialisasi Hasil Penilaian Service Quality dengan Metode Mystery
15 November Shopping
Internal
15th November Socialization of Service Quality Assessment Results with Mystery
Shopping Method
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic Outlook and Bank Business Plan (RBB)
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
RATNA JUWITA
Kepala Divisi Marketing Corporate & Commercial
Head of Marketing Corporate & Commercial Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
2013 S-2 Manajemen S-2 Management
Tahun
Pengalaman Kerja Work Experiences
Year
Staff Teller KCP Cirebon-Medan PT Bank Mestika Staff Teller KCP Cirebon-Medan PT Bank Mestika
1995 - 1998
Dharma Dharma
Staff CS KCP Sumatera-Medan PT Bank Mestika Staff CS KCP Sumatera-Medan PT Bank Mestika
1998 - 2000
Dharma Dharma
Staff Marketing KCP Sumatera-Medan PT Bank Staff Marketing KCP Sumatera-Medan PT Bank
2000 - 2002
Mestika Dharma Mestika Dharma
Pimpinan KCP Brayan-Medan PT Bank Mestika Head of KCP Brayan-Medan PT Bank Mestika
2002 - 2009
Dharma Dharma
2009 - 2010 Kasie Kredit PT Bank Mestika Dharma Head of Credit Section PT Bank Mestika Dharma
PJS Kadiv Kredit PT Bank Mestika Dharma Temporary officials head of credit Division PT
2010
Bank Mestika Dharma
2010 - 2013 Kepala Divisi Kredit PT Bank Mestika Dharma Head of Credit Division PT Bank Mestika Dharma
2013 - 2017 Kepala Divisi Kredit PT Bank Mestika Dharma Tbk Head of Credit Division PT Bank Mestika Dharma Tbk
Kepala Divisi Marketing Corporate & Head of Corporate & Commercial Marketing
2017 - sekarang
Commercial PT Bank Mestika Dharma Tbk Division PT Bank Mestika Dharma Tbk
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
28 April
Creative, Innovative and Team Work for Productivity Parlindungan Marpaung
28th April
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi Jeffry (2999), Desyre
14th May Socialization of Introduction to Personal Data Protection Functions Mala (0594 )
Pelatihan dan Sertifikasi Kredit Perbankan Kualifikasi VII Senior Credit Officer
1-2 Juli
Training and Certification of Banking Credit Qualification VII Senior Bee3 Consulting
1st-2nd July
Credit Officer
Sosialisasi Sistem Bancassurance dan Produk Baru Great Prestige Protector
22 Juli Training and Certification of Banking Credit Qualification VII Senior
Great Eastern
22nd July Credit Officer, Socialization of Bancassurance System and New Product
Great Prestige Protector
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023
tentang Pelindungan Konsumen dan Masyarakat di Sektor Jasa
24-31 Juli Keuangan Batch 4
Tommi (3770)
24th-31st July Socialization of Consumer Protection related to POJK Number 22 of 2023
concerning Protection of Consumers and Communities in the Financial
Services Sector Batch 4
Sosialisasi Pelaksanaan Asesmen Kompetensi Teknis Bidang Kredit &
13 September Marketing dan Human Capital
Salim Yusvina (1832)
13rd September Socialization of the Implementation of Technical Competency
Assessments in the Credit & Marketing and Human Capital Sectors
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 79
Page 80
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September Pelindungan Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Model Implementation of the Personal
Data Protection Law
8 Oktober Sosialisasi IT Security Awareness
Hendy Lianto (1516)
8th October IT Security Awareness Socialization
21-22 Oktober Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J5
RMG
21st-22nd October Refreshment and Re-certification of J5 Risk Management
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR):
Updating Interprestasi, Implementasi dan Review Laporan sesuai
28-29 Oktober Regulasi Terkini (Termasuk Kertas Kerja) Learning Media Indone-
28th-29th October Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): sia (LMI)
Updating Interpretation, Implementation and Review of Reports in
accordance with Current Regulations (Including Working Papers)
14-15 November Aspek Hukum Perkreditan dan Sertipikat Elektronik dalam Transaksi Kredit
Infobank
14th-15th November Legal Aspects of Credit and Electronic Certificates in Credit Transactions
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic Outlook and Bank Business Plan (RBB)
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
12 Desember Sosialisasi Pelindungan Data Pribadi Batch 1 Fransiska Meiva Putri Br.
12nd December Socialization of Personal Data Protection Batch 1 Ginting ( 4642 )
KORNELUS DAMANIK
Kepala Divisi Kredit
Head of Credit Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
1995 S-1 Fakultas Ekonomi Universitas Sumatera Utara S-1 Fakultas Ekonomi Universitas Sumatera Utara
Tahun
Pengalaman Kerja Work Experiences
Year
1992 - 1993 Customer Service Bank Exim Medan Balai Kota Customer Service Bank Exim Medan Balai Kota
Asisten RM Kredit Perkebunan Bank Exim Medan Assistant of Plantation Credit RM Bank Exim Medan
1993 - 1998
Balai Kota Balai Kota
1998 - 2003 Analis Kredit Commercial Banking Bank Mandiri Credit Analyst of Commercial Banking Bank Mandiri
Analis Kredit Consumer Loan Business Center Credit Analyst of Consumer Loan Business Center
2003 - 2006
(CLBC) Bank Mandiri Wilayah I Medan (CLBC) Bank Mandiri Region I Medan
2006 - 2007 Collection Unit CLBC Wilayah I Medan Collection Unit CLBC Region I Medan
Relationship Developer Manager CLBC Bank Relationship Developer Manager CLBC Bank
2007 - 2009
Mandiri Wilayah I Medan Mandiri Region I Medan
SPS Verin CLBO (Consumer Loan Business SPS Verin CLBO (Consumer Loan Business Office)
2009 - 2011
Office) Bank Mandiri Cabang Tebing Tinggi Bank Mandiri Branch Tebing Tinggi
Workflow Manager & Credit Approval Regional Workflow Manager & Credit Approval Regional
2011 - 2012 Consumer Business II Department - CLBC Bank Consumer Business II Department - CLBC Bank
Mandiri Medan Mandiri Medan
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tahun
Pengalaman Kerja Work Experiences
Year
CLBO Manager Regional Consumer Business II CLBO Manager Regional Consumer Business II
2012 - 2013
Department - Bank Mandiri Cabang Tebing Tinggi Department - Bank Mandiri Tebing Tinggi Branch
2013 - 2016 Kepala Bagian KPR PT Bank Mestika Dharma, Tbk. Head of KPR Department PT Bank Mestika Dharma, Tbk.
Jan 2017 - Kepala Bagian Kredit PT Bank Mestika Dharma, Head of Credit Division PT Bank Mestika
sekarang Tbk. Dharma, Tbk.
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
22 Februari Outlook Ekonomi dan Keuangan di Tahun 2024
OJK Institute
22nd February Economic and Financial Outlook in 2024
28 April
Creative, Innovative and Team Work for Productivity Parlindungan Marpaung
28th April
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
14th May Socialization of Introduction to Personal Data Protection Functions
Pelatihan dan Sertifikasi Kredit Perbankan Kualifikasi VII Senior Credit Officer
1-2 Juli
Training and Certification of Banking Credit Qualification VII Senior Credit Bee3 Consulting
1st-2nd July
Officer
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan Batch 1
12 Juli
Socialization of Consumer Protection related to POJK Number 22 of 2023 con- Internal
12nd July
cerning Protection of Consumers and Communities in the Financial Services
Sector Batch 1
Training Implementasi dan Model Penerapan Undang-Undang Pelindungan
4-5 September Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Model Implementation of Personal Data
Protection Law
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socialization
21-22 Oktober Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J5
RMG
21st-22nd October Refreshment and Re-certification of J5 Risk Management
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR): Updating
Interprestasi, Implementasi dan Review Laporan sesuai Regulasi Terkini (Ter-
28-29 Oktober masuk Kertas Kerja) Learning Media Indonesia
28th-29th October Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating (LMI)
Interpretation, Implementation and Review of Reports in accordance with
Latest Regulations (Including Working Papers)
14-15 November
Aspek Hukum Perkreditan dan Sertipikat Elektronik dalam Transaksi Kredit Infobank
14th-15th November
18 November
Economic Outlook dan Rencana Bisnis Bank (RBB) RMG
18th November
The 2nd OJK International Research Forum (IRF) 2024 berfokus pada topik
18 November "Driving Financial Innovations to Enhance a Better Financial Life"
Otoritas Jasa Keuangan
18th November The 2nd OJK International Research Forum (IRF) 2024 focused on the topic
“Driving Financial Innovations to Enhance a Better Financial Life”
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
Diseminasi Riset Kolaborasi OJK Institute dan UNEP FI : The Greenwashing Trap
5 Desember "How to Build Public Awareness"
OJK Institute
5th December Collaborative Research Dissemination of OJK Institute and UNEP FI: The
Green-washing Trap “How to Build Public Awareness”
Sosialisasi Domestic Benchmark Reform : Transisi Penghentian Publikasi JIBOR
11 Desember
Socialization of Domestic Benchmark Reform: Transition of JIBOR Discontinu- Bank Indonesia
11st December
ation Publication
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 81
Page 82
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
EDWAR
Kepala Divisi Marketing Sme & Retail
Head of Marketing SME & Retail Division
Warga Negara Indonesia, Domisili di Jakarta
Indonesian Citizen, Domicile in Jakarta
Tahun
Pendidikan Formal Formal Education
Year
1990 S-1 Fakultas Teknik di Universitas HKBP Nomensen S-1 Faculty of Engineering of HKBP Nomensen
Tahun
Pengalaman Kerja Work Experiences
Year
1987 Staf Kliring di PT Bank Mestika Dharma Clearing Staff at PT Bank Mestika Dharma
1988 Staf Deposito di PT Bank Mestika Dharma Deposito Staf at PT Bank Mestika Dharma
1989 Kepala Seksi Kliring di PT Bank Mestika Dharma Head of Clearing Section at PT Bank Mestika Dharma
Pimpinan PT Bank Mestika Dharma Capem Asia Head of Sub-branch Asia Medan at PT Bank
1989-1996
Medan Mestika Dharma
Pimpinan PT Bank Mestika Dharma Cabang Head of Branch P.Siantar at PT Bank Mestika
1996-1997
Pematangsiantar Dharma
Pimpinan PT Bank Mestika Dharma Cabang Head of Branch Pekanbaru r at PT Bank Mestika
1997-2002
Pekanbaru Dharma
Pimpinan PT Bank Mestika Dharma Cabang Head of Branch Surabaya at PT Bank Mestika
2002-2011
Surabaya Dharma
Koordinator Wilayah II (Luar Sumut) PT Bank Regional Coordinator II (Outside North
2011-2022
Mestika Dharma, Tbk Sumatera) at PT Bank Mestika Dharma Tbk
Kepala Divisi Marketing SME & Consumer Banking Head of Marketing SME & Consumer Banking
2022-sekarang
PT Bank Mestika Dharma, Tbk Division at PT Bank Mestika Dharma Tbk
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
15 Maret Sosialisasi Penilaian Kompetensi Teknis
Internal
15th Maret Socialization of Technical Competency Assessment
28 April
Creative, Innovative and Team Work for Productivity Parlindungan Marpaung
28th April
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
14th May Socialization of Introduction to Personal Data Protection Functions
Pelatihan dan Sertifikasi Kompetensi General Banking Tingkat III : Kepala
22-23 Juli Wilayah Kualifikasi VI KKNI
Bee3 Consulting
22nd-23rd July Training and Certification of General Banking Competence Level III: Regional
Head Qualification VI KKNI
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan Batch 4
24-31 Juli
Socialization of Consumer Protection related to POJK Number 22 of 2023 Internal
24th-31st July
concerning Protection of Consumers and Communities in the Financial
Services Sector Batch 4
Sosialisasi SE BMD No. 092 perihal Penyesuaian Kewajiban Sertifikasi
8 Agustus Manajemen Risiko
Internal
8th August Socialization of SE BMD No. 092 regarding Adjustment of Risk Management
Certification Obligations
Training Implementasi dan Model Penerapan Undang-Undang Pelindungan
4-5 September Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Model Implementation of the Personal Data
Protection Law
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Page 83
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness socialization
17-18 Oktober Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J6
Bee3 Consulting
17th-18th October Refreshment and Re-certification of Risk Management J6
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
1 November Sosialisasi Certified Relationship Manager
Internal
1st November Certified Relationship Manager Socialization
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic and Financial Outlook in 2024
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
RUDY UTOMO
Kepala Divisi IT
Head of Information Technology Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun
Pendidikan Formal Formal Education
Year
2006 S-1 Akuntansi STIE Harapan, Medan S-1 Accounting STIE Harapan, Medan
Tahun
Pengalaman Kerja Work Experiences
Year
2004 - 2010 Staf System IT PT Bank Mestika Dharma Tbk IT System Staff PT Bank Mestika Dharma Tbk
Wakil Kepala Bagian System PT Bank Mestika Vice Head of Department System PT Bank
2010 - 2021
Dharma Tbk Mestika Dharma Tbk
Kepala Bagian IT Strategic & Development PT Head of IT Strategic & Development
2021 - 2024
Bank Mestika Dharma Tbk Department PT Bank Mestika Dharma Tbk
2024 - sekarang Kepala Divisi IT PT Bank Mestika Dharma Tbk Head of IT Division PT Bank Mestika Dharma, Tbk
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
22 Februari Outlook Ekonomi dan Keuangan di Tahun 2024
OJK Institute
22nd February Economic and Financial Outlook in 2024
IT RISK & CYBER SECURITY FOR BANKING : Temuan Lanjutan Dalam Implementasi
Manajemen Risiko Teknologi Informasi Termasuk Strategi Pada Digital Banking
25-26 Maret dalam Menghadapi Cyber Crime
LMI
25th-26th March IT RISK & CYBER SECURITY FOR BANKING: Further Findings in the Implementation
of Information Technology Risk Management Including Strategies on Digital
Banking in Dealing with Cyber Crime
28 April
Creative, Innovative and Team Work for Productivity Parlindungan Marpaung
28th April
14 Mei Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Internal
14th May Socialization of the Introduction of the Personal Data Protection Function
10 Juni
Workshop Current and Future State Vedapraxis
10th June
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 83
Page 84
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
10-11 Juli Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J6
Bee3 Consulting
10th-11st July Refreshment and Re-certification of J6 Risk Management
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan Batch 4
24-31 Juli
Socialization of Consumer Protection related to POJK Number 22 of 2023 Internal
24th-31st July
concerning Consumer and Community Protection in the Financial Services
Sector Batch 4
Kegiatan Konsinyering Implementasi dan Tata Kelola Artificial Intelligence
Dalam Rangka Meningkatkan Resiliensi Digital di Sektor Perbankan
20 Agustus
Activities of Consultation on the Implementation and Governance of Artificial Otoritas Jasa Keuangan
20th August
Intelligence in the Context of Increasing Digital Resilience in the Banking
Sector
Training Implementasi dan Model Penerapan Undang-Undang Pelindungan
4-5 September Data Pribadi
Inixindo Jogja
4th-5th September Training on Implementation and Model Implementation of the Personal Data
Protection Law
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socialization
14-16 Oktober Sertifikasi ITIL 4 Foundation PT. Metrocom Global
14th-16th October ITIL 4 Foundation Certification Solusi
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic and Financial Outlook in 2024
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
12 Desember Sosialisasi Pelindungan Data Pribadi Batch 1
Internal
12nd December Personal Data Protection Socialization Batch 1
SISKA NURINDAH SARI HARAHAP
KEPALA DIVISI MARKETING CONSUMER
Head of Marketing Consumer Division
Warga Negara Indonesia, Domisili di Jakarta
Indonesian Citizen, Domicile in Jakarta
Tahun
Pendidikan Formal Formal Education
Year
Sedang menjalani pendidikan Program Doctoral Currently studying Doctoral (Candidate) of
2024 - sekarang of Business Administration, Swiss Business Business Administration, Swiss Business School
School and Management, Geneva (via daring) and Management, Geneva (via online)
Master of Business Administration, Anglia Ruskin
2010 - 2012
University, Cambridge
Tahun
Pengalaman Kerja Work Experiences
Year
Relationship Officer of Privilege Banking, Bank
2000 - 2003
Danamon
2003 - 2004 Premier Banking Officer, HSBC
2004 - 2010 Senior Branch Manager, Bank ICB Bumiputera
Assistant Vice President of Sumatra Region,
2012 - 2014
State Bank of Indonesia
84 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tahun
Pengalaman Kerja Work Experiences
Year
2014 - 2017 Area Manager Bank Mestika
2017 - 2023 Kabag Konsumer Bank Mestika
2023 - 2024 Kadiv Konsumer Bank Mestika
Pelatihan sepanjang tahun 2024
Training throughout 2024
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Januari - Desember Sosialisasi Ketentuan OJK dan BI
Internal
January - December Socialization of OJK and BI Provisions
4-5 Maret Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J5
RMG
4th-5th March Refreshment and Re-certification of Risk Management
Sosialisasi Sistem Bancassurance dan Produk Baru TM Idaman
22 Maret
Socialization of the Bancassurance System and New TM Idaman Tokio Marine
22nd March
Products
28 April Parlindungan
Creative, Innovative and Team Work for Productivity
28th April Marpaung
Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
14 Mei
Socialization of the Introduction to Personal Data Protection Internal
14th May
Functions
Pelatihan dan Sertifikasi Kompetensi General Banking Tingkat III :
22-23 Juli Kepala Wilayah Kualifikasi VI KKNI
Bee3 Consulting
22nd-23rd July Training and Certification of General Banking Competence Level III:
Regional Head Qualification VI KKNI
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun
2023 tentang Pelindungan Konsumen dan Masyarakat di Sektor
24-31 Juli Jasa Keuangan Batch 4
Internal
24th-31st July Socialization of Consumer Protection related to POJK Number 22
of 2023 on Consumer and Community Protection in the Financial
Services Sector Batch 4
Sinergi Memperkuat Ekonomi dan Keuangan Digital serta Inklusif
3 Agustus untuk Pertumbuhan yang Berkelanjutan
Bank Indonesia
3rd August Synergy to Strengthen the Digital and Inclusive Economy and
Finance for Sustainable Growth
Training Implementasi dan Model Penerapan Undang-Undang
4-5 September Pelindungan Data Pribadi
Inixindo Jogja
4th-5th September Training on the Implementation and Model Application of the
Personal Data Protection Law
8 Oktober Sosialisasi IT Security Awareness
Internal
8th October IT Security Awareness Socialization
24 Oktober Data Driven Executive - Pemanfaatan AI untuk Perbankan
Algoritma
24th October Data Driven Executive - Utilization of AI for Banking
18 November Economic Outlook dan Rencana Bisnis Bank (RBB)
RMG
18th November Economic and Financial Outlook in 2024
30 November
Video Learning Transformasi Digital Inixindo Jogja
30th November
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 85
Page 86
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
1 LIMIN
Kepala Divisi SKAI
Head of division internal audit
2 RITA ANA
Kepala Divisi Human Capital
Head of Human Capital Division
1 2
3 KORNELUS DAMANIK
Kepala Divisi Kredit
Head of Credit Division
4 JOHAN
Kepala Divisi Operasional
Head of Operational Division
5 SISKA NURINDAH SARI HARAHAP
KEPALA DIVISI MARKETING CONSUMER
Head of Marketing Consumer Division
6 RATNA JUWITA
Kepala Divisi Marketing
Corporate & Commercial
Head of Marketing Corporate
& Commercial Division
7 EDWAR
Kepala Divisi Marketing Sme & Retail
Head of Marketing SME & Retail Division
8 RUDY UTOMO
Kepala Divisi IT
Head of Information Technology Division
6
86 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
3
4 5
7 8
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 87
Page 88
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
JUMLAH KARYAWAN
Number of Employees
Pada tahun 2024, jumlah karyawan Bank Mestika sebesar In 2024, the number of Bank Mestika’s employees was
1.074 orang, tidak ada penurunan signifikan dibanding 1.074 person, There is no significant decrease than 2023.
tahun 2023. Penjelasan mengenai Sumber Daya Manusia, Whole explanation about human resources, explained in
kami jelaskan pada Bab VI dalam laporan tahunan ini. this report on chapter VI.
Berdasarkan Tingkat Pendidikan
Based on Education
Keterangan
2024 2023
Description
S2 & S3 | Magister & Doctor 57 48
S1 | Bachelor 861 857
Diploma | Diploma 88 96
SMU | Senior High School 68 78
SMP | Junior High School 0 0
Jumlah | Amount 1.074 1.079
Berdasarkan Usia
Based on Age
Keterangan
2024 2023
Description
< 20tahun | years 3 8
20 – 29 tahun | years 409 409
30 – 39 tahun | years 398 405
40 – 49 tahun | years 185 182
≥ 50 tahun | years 79 75
Jumlah | Amount 1.074 1.079
KOMPOSISI PEMEGANG SAHAM
Shareholder Composition
54,26%
54,26%
89,44% PT Mestika Benua Mas
Masyarakat
10,51% Public
89,44%
Individual
0,05% Individual
88 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Komposisi pemegang saham meliputi 20 pemegang saham terbesar
Shareholder composition including 20 majority shareholder
Nama Pemegang Saham Jumlah Kepemilikan Saham Persentase Saham
No
Shareholder’s Name Total Share’s Ownership Share Percentage
1 PT. MESTIKA BENUA MAS 3.658.020.000 89,44
2 MAYBANK KIM ENG SEC. PTE LTD A/C CLIENT 111.020.000 2,71
3 ZULMIN 67.870.100 1,66
4 MARIA WIDJAJA 61.269.300 1,50
5 BANK MESTIKA DHARMA TBK, PT 60.965.400 1,49
6 INDRA GANDA 54.787.600 1,34
7 JENNY JUNIMAN 9.625.000 0,24
8 DJONY ANWAR 7.150.000 0,17
9 CHANDRA YUSUF HARYANTO 6.200.000 0,15
10 FREDDY NG 6.000.000 0,15
11 INDRA GANDA 5.203.400 0,13
12 JACOB TANUDJAJA 5.000.000 0,12
13 LIM TJIO TIE 3.750.000 0,09
14 LINA 3.000.000 0,07
15 Drs. SUDARSO 2.300.000 0,06
16 JIMMY 2.000.000 0,05
17 KARIM YAP 2.000.000 0,05
18 MARIA WIDJAJA 1.980.000 0,05
19 WOENG ALISA,SE 1.875.000 0,05
20 JACOB TANUDJAJA 1.850.000 0,05
Pada tabel diatas, terdapat kepemilikan saham oleh In the table above, there is share ownership by the
Perseroan sebesar 60.965.400 lembar saham dari Company amounting to 60,965,400 shares from the
masyarakat. public.
Latar belakang kepemilikan saham tersebut The background of the share ownership refers
mengacu pada Peraturan Otoritas Jasa Keuangan to the Financial Services Authority Regulation
No. 02/POJK.04/2013 tanggal 23 Agustus 2013 tentang No. 02/POJK.04/2013 dated August 23, 2013 regarding
pembelian kembali saham yang dikeluarkan oleh the repurchase of shares issued by Issuers or Public
Emiten atau Perusahaan Publik dalam Kondisi Pasar Companies in Market Conditions that Fluctuate
yang Berfluktuasi Secara Signifikan dan Surat Edaran Significantly and Circular Letter of the Financial Services
Otoritas Jasa Keuangan No. 3/SEOJK.04/2020 tanggal Authority No. 3/SEOJK.04/2020 dated March 9, 2020
9 Maret 2020 tentang Kondisi Lain sebagai Kondisi Pasar regarding Other Conditions as Market Conditions
yang Berfluktuasi Secara Signifikan Dalam Pelaksanaan that Fluctuate Significantly in the Implementation
Pembelian Kembali Saham yang Dikeluarkan oleh Emiten of Repurchase of Shares Issued by Issuers or Public
atau Perusahaan Publik. Companies.
Transaksi pembelian kembali saham Perseroan telah The Company’s share repurchase transactions have
dilakukan dengan memperhatikan kondisi likuiditas dan been carried out with due regard to the Company’s
permodalan Perseroan serta regulasi yang berlaku. liquidity and capital conditions as well as the prevailing
regulations.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 89
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pemegang saham yang memiliki 5% atau lebih saham, kelompok pemegang saham
masyarakat dengan kepemilikan saham masing-masing kurang dari 5%
Shareholders who own 5% or more shares, groups of community shareholders with share
ownership of less than 5% respectively
Pemegang Saham Jumlah Efek % kepemilikan
No
Shareholder Total share % owrnership
1 PT Mestika Benua Mas 3.658.020.000 89,44%
2 Individu | individual 2.070.000 0,05%
Masyarakat | public:
I. Pemodal Nasional | National Investor
Perorangan Indonesia
a. 194.714.900 4,76%
Individual Indonesian
Perseroan Terbatas
b. 60.965.400 1,49%
Limited Liability Company
c. Danareksa 0 0%
c. Asuransi | Insurance 0 0%
d. Yayasan | Foundation 0 0%
3
e. Koperasi | Cooperatives 0 0%
f. Lain-lain | Others 0 0%
II. Pemodal Asing | Foreign Investor
a. Perorangan Asing | Individual Foreigners 63.249.300 1,54%
b. Badan Usaha Asing | Foreign Legal Entity 111.070.400 2,71%
c. Lain-lain | Others 0 0%
430.000.000 10,51%
Total Efek dan saham kepemilikan
4.090.090.000 100%
Total Securities and Ownership Shares
90 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kepemilikan saham Direksi dan Dewan Komisaris
Share ownership of the Board of Directors and Board of Commissioners
Jumlah Status Kepemilikan
Lembar Persentase Ownership Percentage
Nama Jabatan
Saham Percentage
Name Positon Tidak
Shares (%) Langsung
amount Langsung
Direct
Indirect
Dewan Komisaris | Board of Commisioners
Presiden Komisaris
Witarsa Oemar 128.200 0,0031% √ -
President Commisioner
Komisaris
Indra Halim 102.600 0,0025% √ -
Commisioner
Komisaris Independen
Katio 0 0 - -
Independent Commisioner
Komisaris Independen
Gardjito Heru 0 0 - -
Independent Commisioner
Direksi | Board of Director
Achmad S. Presiden Direktur
346.700 0,0085% √ -
Kartasasmita President Director
Wakil Presiden Direktur
Hendra Halim 338.200 0,0083% √ -
Vice President Director
Direktur Kepatuhan
Andy 211.200 0,0052% √ -
Compliance Director
Direktur Operasional
Harun Ansari 139.000 0,0034% √ -
Operational Director
Direktur Umum
Yusri Hadi 193.600 0,0047% √ -
General Affair Director
Kepemilikan saham Direksi dan Dewan Komisaris Ownership of Shares of the Board of Directors and Board
diatas sebagai bentuk pemenuhan Perseroan of Commissioners is intended as a form of compliance
terhadap Peraturan Otoritas Jasa Keuangan Nomor of the Company to the Financial Services Authority
45/POJK.03/2015 tanggal 23 Desember 2015 tentang Regulation Number 45 / POJK.03 / 2015 dated 23 December
Penerapan Tata Kelola dalam Pemberian Remunerasi 2015 concerning Implementation of Governance in the
bagi Bank Umum dan Surat Edaran Otoritas Jasa Provision of Remuneration for Commercial Banks and
Keuangan Nomor 40/SEOJK.03/2016 tanggal the Circular of Financial Services Authority Number
26 September 2016 tentang Penerapan Tata Kelola 40 / SEOJK.03 / 2016 dated 26 September 2016 regarding
dalam Pemberian Remunerasi bagi Bank Umum. Implementation of General Bank Regulation.
Prosedur pembelian kembali saham telah dilaksanakan The share buyback procedure has been done suitable
sesuai dengan regulasi yang berlaku, dan diputuskan with applicable regulations, and decided at the Annual
dalam Rapat Umum Pemegang Saham Tahunan. General Meeting of Shareholders. The composition of
Komposisi kepemilikan Direksi dan Dewan Komisaris ini the ownership of the Board of Directors and the Board
telah diungkapkan setiap bulannya dalam pelaporan of Commissioners has been disclosed monthly in the
online regulator. regulator’s online reporting
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 91
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
STRUKTUR KELOMPOK USAHA
Ultimate Shareholders
Perseroan merupakan entitas anak dari PT Mestika Benua The Company is a subsidiary of PT Mestika Benua Mas,
Mas, dengan komposisi kepemilikan sebagai berikut: with the ownership composition described as follows:
• Zulkifli Halim (US) 16,67 %
• Indra Halim (US) 16,67 %
PT Mestika Benua Mas • Hendra Halim (US) 16,67 %
89,44 % • Yanti Ganda (US) 16,67 %
• Nursalim (US) 16,67 %
• Retno Dewi Tjiupek (US) 16,67 %
PT Bank Mestika Dharma, Tbk.
Masyarakat | Public Individu | Individual
10,51% 0,05%
Struktur Kepemilikan Entitas Induk
Parent Entity Ownership
Entitas Induk | Parent Entity
PT Mestika Benua Mas
BPR Prima Tata Patumbak (90%) PT Bank Mestika Dharma, Tbk. (89,44%)
Keterangan: Information:
PT Mestika Benua Mas hanya memiliki penyertaan pada PT Mestika Benua Mas only has investments in PT Bank
PT Bank Mestika Dharma, Tbk dan pada 1 (satu) Bank Mestika Dharma, Tbk and in 1 (one) Rural Credit Banks.
Perkreditan Rakyat .
Kepemilihan saham PT Mestika Benua Mas pada Bank The share ownership of PT Mestika Benua Mas in the
Perkreditan Rakyat tersebut diatas bertujuan untuk Rural Credit Banks mentioned above aims to support the
mendukung upaya Regulator dalam menjaga stabilitas Regulator’s efforts in maintaining the financial stability
keuangan dan likuiditas Bank Perkreditan Rakyat di and liquidity of Rural Credit Banks in North Sumatra.
Sumatera Utara.
PT Bank Mestika Dharma Tbk sampai saat ini tidak Until now, PT Bank Mestika Dharma Tbk has no
mempunyai anak perusahaan ataupun kelompok- subsidiaries or other business groups therefore; there is
kelompok usaha lainnya sehingga tidak terdapat no information about the activities of the business group.
informasi mengenai aktivitas dari kelompok usaha
tersebut.
92 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Informasi mengenai pemegang saham utama dan pengendali emiten
Information about major shareholders and controlling issuers
Direksi Dewan Komisaris
Board of Directors Board of Commisioners
Direktur Utama : Indra Halim Komisaris Utama : Zulkifli Halim
President Director President Commisioner
Wakil Direktur Utama : Dharmapoetra Halim Komisaris : Nursalim
Vice President Director Commisioner
PT Mestika Benua Mas selaku entitas induk Perseroan PT Mestika Benua Mas as the parent entity of the
memiliki penyertaan sebanyak 89,44% saham. Dalam Company has an investment of 89.44% of the shares.
susunan organisasi Perseroan terdapat 1 (satu) In the organizational structure of the Company there
Komisaris dan 1 (satu) Wakil Presiden Direktur yang are 1 (one) Commissioner and 1 (one) affiliated Vice
terafiliasi dikarenakan memiliki hubungan keluarga President Director due to having a family relationship
dengan entitas induk dan pemegang saham pengendali. with the parent entity and controlling shareholders.
1 (satu) orang Komisaris dalam Perseroan juga menjabat 1 (one) Commissioner in the Company also serves as
sebagai Direktur Utama pada entitas induk, sedangkan the Managing Director of the parent entity, while 1 (one)
1 (satu) orang Wakil Presiden Direktur termasuk dalam Deputy President Director is included in the composition
susunan pemegang saham dalam entitas induk. of shareholders in the parent entity. The detailed of the
Perincian informasi mengenai hal tersebut dirincikan information about this matter as follows:
sebagai berikut:
Hendra Halim Indra Halim
Wakil Presiden Direktur
PT Bank Mestika Dharma, Tbk PT Bank Mestika Dharma, Tbk Komisaris Commisioner
Vice President Director
Pemegang Saham Direktur Utama
PT Mestika Benua Mas PT Mestika Benua Mas
Shareholder President Director
Pemegang Saham Pemegang Saham
PT Bina Segar Agung PT Bina Segar Agung
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Palm Trimitra Indotama PT Palm Trimitra Indotama
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Sierah Betung Indah PT Mega Mas Plaza Bangunan
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Bogaindo Sukses Mandiri PT Sierah Betung Indah
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Mega Indo Perkasa PT Mega Indo Perkasa
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Intiland Wahana Cemerlang PT Putramega Deli Indah
Shareholder Shareholder
Pemegang Saham Pemegang Saham
PT Sumber Prima Perkasa PT Cahaya Dharma Anugerah
Shareholder Shareholder
Pemegang Saham
PT Cahaya Dharma Anugerah
Shareholder
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 93
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pemegang saham utama PT Bank Mestika Dharma, Tbk dan perusahaan yang dimiliki
The Major shareholder of PT Bank Mestika Dharma, Tbk and owned company
Perusahaan Pemegang Saham PT Bank Mestika Dharma, Tbk. (%)
yang dimiliki The Shareholder’s of PT Bank Mestika Dharma, Tbk. (%)
pemegang
Kegiatan
saham
Usaha
(Perusahaan
Business
Terafiliasi)
Sanusi Hendra Dr. Zulkifli
Affiliated Indra Halim Yanti Ganda
Halim Halim Halim
Company
PT Bank Mestika Perbankan
0.01 0.01 0.01 0.01 0.01
Dharma, Tbk. Banking
PT Bina Segar
Developer - 15 20 - -
Agung
Jasa usaha
PT Bogaindo lainnya
- - 24 - -
Sukses Mandiri Business services
other
Sekolah/
PT Cahaya
Pendidikan
Dharma - 12.5 12.5 12.5 12.5
School/
Anugerah
Education
PT Intiland
Properti
Wahana - - 20 - -
Property
Cemerlang
PT Mega Indo Properti
- 40 25 35 -
Perkasa Property
Perdagangan,
PT Mega Mas Distribusi
- 20 - - -
Plaza Bangunan Trading,
Distribution
Jasa usaha
PT Mestika Benua lainnya
- 16.67 16.67 16.67 16.67
Mas Business services
other
Pabrik
pengolahan PKO
PT Palm Trimitra
Factory 7 7 14 7 -
Indotama
processing
PKO
PT Putramega Deli Properti
- 26.80 - - -
Indah Property
PT Sierah Betung Perkebunan sawit
10 10 10 10 -
Indah Plantation palm
PT Sumber Prima Properti
- - 10 - -
Perkasa Property
Rumah sakit
RS Deli - - - 5 -
Hospital
PT Indo Deli Kertas
- - - 25 -
Makmur Paper
PT Agro Deli Perkayuan
- - - 40 -
Serdang Carpentry
94 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pemegang Saham PT Mestika Benua Mas (%)
The Shareholder’s of Pemegang Saham PT Mestika Benua Mas (%)
Hendra Dr. Zulkifli Retno Dewi
Nursalim Indra Halim Yanti Ganda Nursalim
Halim Halim Tjiupek
0.01 0.01 0.01 0.01 0.01 0.01 -
- 20 15 - - - -
- 24 - - - - -
12.5 12.5 12.5 12.5 - -
- 20 - - - - -
- 25 40 35 - - -
- - 20 - - - -
16.67 16.67 16.67 16.67 16.67 16.67 16.67
7 14 7 7 - 7 -
- - 26.80 - - -
10 10 10 10 - 10 -
- 10 - - - - -
- - - 5 - - -
- - - 25 - - -
- - - 40 - - -
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 95
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TRANSAKSI DENGAN PIHAK BERELASI
Transaction with Related Party
Kredit yang diberikan
Given Loan
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
PT Palmtrimitra Indotama 5.176.445.213 4.839.688.524 8.092.138.609
Karyawan Kunci | Key Employees 188.695.916.397 140.667.283.337 10.308.764.096
Keluarga Pemegang Saham | Shareholder Family 15.374.024.087 11.109.043.767 126.952.560.792
Total | Amount 209.246.385.697 156.616.015.628 145.353.463.497
sebagai persentase terhadap jumlah aset | Percentage of total asset
Simpanan
Deposits
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
Karyawan Kunci | Key Employees 15.955.347.258 11.925.822.195 12.335.519.453
Keluarga Pemegang Saham | Shareholder Family 1.115.193.848 2.432.146.778 9.546.355.750
Tabungan | Savings 17.070.541.106 14.357.968.973 21.881.875.203
sebagai persentase terhadap jumlah liabilitas | Percentage of total liability
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
Karyawan Kunci | Key Employees 342.766.443.678 335.156.863.658 50.460.087.941
Keluarga Pemegang Saham | Shareholder Family 0 0 234.955.177.678
PT Mestika Benua Mas 4.750.000.000 11.000.000.000 6.000.000.000
Deposito 347.516.443.678 346.156.863.658 291.415.265.619
sebagai persentase terhadap jumlah liabilitas | Percentage of total liability
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
Karyawan Kunci | Key Employees 5.825.507.182 11.438.380.714 3.593
Keluarga Pemegang Saham | Shareholder Family 68.276.900 68.432.672 1.891.002.005
PT Mestika Benua Mas 143.535.278 368.991.736 495.599.003
PT Sierah Betung Indah 87.948.424 213.196.925 1.025.633.612
Giro | Current Account 6.125.267.784 12.089.002.047 3.412.238.213
sebagai persentase terhadap jumlah liabilitas | Percentage of total liability
96 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pendapatan Bunga
Interest Incomet
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
PT Palmtrimitra Indotama 703.192.699 576.765.359 856.244.104
Karyawan Kunci | Key Employees 10.893.091.754 9.517.466.541 625.865.356
Keluarga Pemegang Saham | Shareholder Family 1.113.626.305 1.140.971.214 8.282.747.673
Jumlah | Amount 12.709.910.758 11.235.203.114 9.764.857.133
sebagai persentase terhadap jumlah pendapatan bunga | Percentage of the total interest income
Beban Bunga
Interest Expense
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
Karyawan Kunci | Key Employees 11.730.955.166 9.923.494.098 1.746.062.559
PT Mestika Benua Mas 404.338.256 318.773.918 270.367.462
PT Sierah Betung Indah 1.305.780 3.737.787 12.037.778
Keluarga Pemegang Saham | Shareholder Family 3.675.743 7.178.180 6.316.297.977
Simpanan dari Bank Lain | Interest Expense from other bank 2.483.982 101.841.775 10.119.391
Jumlah | Amount 12.142.758.927 10.355.025.758 8.354.885.167
sebagai persentase terhadap jumlah beban bunga | Percentage of the total interest expense
Simpanan dari Bank Lain
Interest Expense from other bank
(dalam rupiah | in IDR)
Keterangan | Description 2024 2023 2022
PT BPR Prima Tata Patumbak 3.550.800 895.310.167 5.103.051
Giro | Current Account 3.550.800 895.310.167 202.352.819
sebagai persentase terhadap jumlah liabilitas | Percentage of total liability
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 97
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KRONOLOGI PENCATATAN SAHAM
Cronology of Share Listing
Perseroan telah menyampaikan Surat Pernyataan The Company has submitted the Securities Emission
Pendaftaran Emisi Efek sehubungan dengan Penawaran Registration Statement in connection with this Public
Umum ini kepada Ketua Dewan Komisioner Otoritas Jasa Offering to the Chairperson of the Board of Commissioners
Keuangan dengan ditujukan kepada Kepala Eksekutif of the Financial Services Authority by addressing the
Pengawas Pasar Modal dengan Surat Nomor 183/DIR/2013 Chief Executive Officer of the Capital Market Supervisory
pada tangal 30 April 2013 sesuai dengan persyaratan Letter No. 183 / DIR / 2013 on 30 April 2013 in accordance
yang ditetapkan dalam Undang-undang Nomor 8 Tahun with the requirements stipulated in the Law. Number 8
1995 tanggal 10 November 1995 tentang Pasar Modal of 1995 dated November 10, 1995 concerning the Capital
yang dimuat dalam Lembaran Negara Nomor 64 Tahun Market which is published in the State Gazette Number
1995, Tambahan Lembaran Negara Nomor 3608 beserta 64 of 1995, Additional State Gazette Number 3608 along
peraturan pelaksanaannya. Saham-saham yang with the implementing regulations. Shares offered in the
ditawarkan dalam penawaran umum direncanakan public offering are planned and listed at the Indonesia
dan dicatatkan di PT Bursa Efek Indonesia sesuai dengan Stock Exchange in accordance with the Preliminary
Perjanjian Pendahuluan Pencatatan Efek yang telah Securities Registration Agreement that has been
dibuat antara Perseroan dengan PT Bursa Efek Indonesia made between the Company and the Indonesia Stock
pada tanggal 29 April 2013. Exchange on April 29, 2013.
Sebanyak 430.000.000 (empat ratus tiga puluh juta) saham biasa atas nama milik
PT Mestika Benua Mas atau sekitar 10,51% (sepuluh koma lima satu persen) dari modal
Jumlah Saham
yang ditempatkan dan disetor penuh
1 Number of shares
A total of 430,000,000 (four hundred thirty million) ordinary shares on behalf of PT
Mestika Benua Mas or around 10.51% (ten point five one percent) of the issued and fully
paid capital
Nilai Nominal Rp200 (dua ratus rupiah) setiap saham
2
Nominal Value IDR200 (two hundred rupiah) per share
Harga Penawaran Rp1.380 (seribu tiga ratus delapan puluh rupiah) setiap saham
3
Bid Price IDR1,380 (one thousand three hundred and eighty rupiah) per share
Jumlah Penawaran Umum Rp593.400.000.000 (lima ratus sembilan puluh tiga miliar empat ratus juta rupiah) IDR
4
Number of Public Offering 593,400,000,000 (five hundred ninety three billion four hundred million rupiah)
Sebanyak 4.049.189.100 (empat miliar empat puluh sembilan juta seratus delapan
Jumlah Saham yang
puluh sembilan ribu seratus) saham
5 Dicatatkan Number of
A total of 4,049,189,100 (four billion forty nine million one hundred eighty nine thousand
Shares Listed
one hundred) shares
Dengan terjualnya seluruh saham yang ditawarkan With the sale of all shares offered by the Company in the
Perseroan dalam Penawaran Umum, susunan modal Public Offering, the composition of the share capital and
saham dan pemegang saham Perseroan sebelum dan shareholders of the Company before and after the Public
sesudah Penawaran Umum, secara proforma menjadi Offering can be seen as follows:
sebagai berikut:
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Sebelum Penawaran Umum Sesudah Penawaran Umum
Before Public Offering After Public Offering
Jumlah Nilai Jumlah Nilai
Keterangan Nominal @ Nominal @
Description Rp200/saham Rp200/saham
Jumlah Saham Jumlah Saham
(Rp) % (Rp) %
Share Amount Share Amount
Total value @ Total value @
Rp200/share Rp200/share
(Rp) (Rp)
Modal Dasar 10.000.000.000 2.000.000.000.000 10.000.000.000 2.000.000.000.000
Authorized Capital
Modal Ditempatkan dan Disetor Penuh | Issued and fully pain-in capital
Sanusi Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Hendra Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Indra Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Zulkifli Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Yanti Ganda 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Nursalim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
PT Mestika Benua 4.088.020.000 817.604.000.000 99,9496 3.658.020.000 731.604.000.000 89,4362
Mas
Masyarakat | Public - - - 430.000.000 86.000.000.000 10,5132
Jumlah Modal
Ditempatkan dan
Disetor Penuh 4.090.090.000 818.018.000.000 100 4.090.090.000 818.018.000.000 100
Number of capital
issued and fully
paid in
Jumlah Modal
Dalam Portepel 5.909.910.000 1.181.982.000.000 5.909.910.000 1.181.982.000.000
Amount of capital in
portofolio
KRONOLOGIS PENCATATAN OBLIGASI DAN EFEK LAINNYA
Chronology of Bonds and Other Securities Recording
Hingga saat ini PT Bank Mestika Dharma, Tbk tidak Hingga saat ini PT Bank Mestika Dharma, Tbk tidak
menerbitkan obligasi ataupun efek lainnya sehingga menerbitkan obligasi ataupun efek lainnya sehingga
tidak ada informasi terkait kronologis pencatatan tidak ada informasi terkait kronologis pencatatan
obligasi ataupun efek lainnya. obligasi ataupun efek lainnya.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 99
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFESI/LEMBAGA PENUNJANG PASAR MODAL
Capital Market Supporting Professionals/Institutions
Lembaga Penunjang Pasar Modal
Capital Market Supporting Institutions
Jl. Jend. Sudirman Kav. 52-53
PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia Tower I Lantai 6
Indonesia Stock Exchange
Jakarta 12190
• Menyediakan sarana perdagangan efek
• Sebagai self Regulatory Organization
• Menyebarluaskan informasi terkait bursa ke seluruh masyarakat
• Menyediakan informasi terkait emiten untuk menarik calon investor
Tugas dan • Mengupayakan likuiditas instrumen (pada efek yang dijual),
tanggungjawab • Menciptakan jasa dan instrumen efek terbaru
Job and • Providing securities trading facilities
Responsibilities • As Self-Regulatory Organization
• Disseminate information related to the exchanges to the entire community
• Providing information related to issuers to attract potential investors
• Strive for liquidity of instruments (on securities sold)
• Creating the latest effects services and instruments
Besaran fee Berkisar sebesar Rp 290.000.000,-
Fee Amount Range of IDR 290,000,000,-
Periode Penugasan Januari 2024-Desember 2024
Assingment Period January 2024-December 2024
Jl. Jend. Sudirman Kav. 52-53
PT Kustodian Sentral Efek Indonesia
Gedung Bursa Efek Indonesia, Tower I Lantai 5
Indonesian Central Securities Depository
Jakarta 12190
• Memberi layanan jasa penyimpanan dan penyelesaian transaksi efek
Tugas dan • Sebagai administrator rekening efek terkait distribusi pembayaran dividen
tanggungjawab Perseroan
Job and • Providing storage services and settlement of securities transactions
Responsibilities • As an administrator of a securities account related to the distribution of the
Company’s dividend payments
Besaran fee Berkisar sebesar Rp 12.000.000,-
Fee Amount Range of IDR 12,000,000,-
Periode Penugasan Januari 2024-Desember 2024
Assingment Period January 2024-December 2024
Biro Administrasi Efek Securities Gedung Plaza Sentral Lantai 2
Administration Bureau Jl. Jend. Sudirman Kav. 47 – 48
(PT Raya Saham Registra) Jakarta 12930
• Administrasi pada saat penawaran umum
Tugas dan • Administrasi saham pada pasar sekunder (pasca listing) yakni, pemeliharaan data,
tanggungjawab Rapat Umum Pemegang Saham, dan pembayaran dividen
Job and • Administered at the time of the public offering
Responsibilities • Stock administration on the secondary market (post listing), namely, data
maintenance, Shareholders General Meeting, and dividend payments
Besaran fee Berkisar sebesar 35.000.000,-
Fee Amount Range of IDR 35,000,000,-
Periode Penugasan Januari 2024-Desember 2024
Assingment Period January 2024-December 2024
100 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Profesi Penunjang Pasar Modal
Capital Market Supporting Professionals
Akuntan Publik
Jl. Hayam Wuruk No. 3W
Public Accountant
Jakarta Pusat 10120
Leonard, Mulia & Richard
Tugas dan Menyusun dan menyajikan laporan keuangan Perseroan sesuai dengan standar
tanggungjawab akuntansi keuangan yang berlaku di Indonesia
Job and Compile and present the Company’s financial statements in accordance with the
Responsibilities applicable financial accounting standards in Indonesia
Besaran fee Berkisar sebesar Rp 435.000.000,-
Fee Amount Range of IDR 435,000,000,-
Periode Penugasan Mengaudit laporan keuangan Perseroan per Januari 2024-Desember 2024
Assingment Period Auditing the Company’s financial statements as of January 2024-December 2024
Notaris Pasar Modal
Jl. Sutomo, Komplek Sutomo Point No. 25 GG
Capital Market Notary
Medan - Sumatera Utara
( Edi SH )
Tugas dan Mencatat dan mengesahkan berita acara RUPS dalam bentuk akta dan melaporkan
tanggungjawab akta tersebut kepada Kemenkumham
Job and Record and ratify the minutes of the GMS in the form of a deed and report the deed to
Responsibilities the Ministry of Law and Human Rights
Besaran fee Berkisar sebesar Rp 40.000.000,-
Fee Amount Range of IDR 40,000,000,-
Periode Penugasan Rapat Umum Pemegang Saham tahun 2024
Assingment Period General Meeting of Shareholders in 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 101
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENGHARGAAN
Achievement
29 Agustus 2024 29 Agustus 2024
August 29, 2024 August 29, 2024
Penghargaan dari 29th Penghargaan dari
Infobank Award 2024 Infobank Media
“THE EXCELLENT Group “EXCELLENT
PERFORMANCE BANK IN PERFORMANCE BANK IN
10 CONSECUTIVE YEARS 2023 (KBMI 1)”
2013 - 2023.”
Award from
Award from 29th Infobank Media
Infobank Award2024 Group “EXCELLENT
PERFORMANCE BANK
IN 2023 (KBMI 1)”
18 September 2024 29 November 2024
September 18, 2024 November 29, 2024
Penghargaan dari Penghargaan dari
Bisnis Indonesia Infobank Media Group
Financial Award 2024 “TOP 100 CEO 2024”
“MOST EFFICIENT BANK
KBMI 1” Award from Infobank
Media Group “TOP 100
Award from Bisnis CEO 2024”
Indonesia Financial
Award 2024 “MOST
EFFICIENT BANK KBMI 1”
102 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
JARINGAN KANTOR
Office Network
Sepanjang tahun 2024, Perseroan tidak ada melakukan Throughout 2024, the Company did not add or close its
penambahan atau penutupan jaringan kantor. Dengan office network. Thus, the total office network owned by
demikian, total keseluruhan jaringan kantor yang dimiliki the Company is 66 offices spread from Sumatra Island
Perseroan sebanyak 66 Kantor yang tersebar dari Pulau to Java Island, 54 units of automated teller machines
Sumatera hingga ke Pulau Jawa, 54 unit mesin anjungan connected to the ATM Bersama and Prima networks.
tunai mandiri yang terkoneksi dengan jaringan ATM
Bersama dan Prima.
Hingga saat ini, Bank belum memiliki jaringan kantor di Until now, the Bank does not have a network of offices
luar negeri. abroad.
54 unit Anjungan Tunai Mandiri Kantor Pusat Operasional : 1 unit
(ATM) yang terkoneksi dengan Head Office
jaringan ATM Bersama. Kantor Cabang : 13 unit
54 automated teller machines Branch Office
connected to ATM Bersama. Kantor Cabang Pembantu : 40 unit
Supporting Branch Office
Kantor Cabang Pembantu Pelayanan Kas : 12 unit
Supporting branch offices cash services
P. Siantar
Medan
R. Prapat
Kisaran Batam
P. Baru
P. Sidempuan Palembang
Jambi
Padang
Jakarta
Surabaya
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 103
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kantor Pusat
Head Office
Jl. H. Zainul Arifin No. 118
Medan, Sumatera Utara
North Sumatera
20152
Call Center 14083
Telp : +(6261) 452 5800
Fax : +(6261) 455 7324
Email : corsec@bankmestika.co.id
customer.care@bankmestika.co.id
Web : www.bankmestika.co.id
Kantor Cabang
Branch Office
Jakarta - Biak Fax. (0761) 571847 Rantau Prapat
Jl. Biak No. 58, Jakarta 10150 Jl. Jend A.Yani No. 162-163
Tel. (021) 63863058 Padang R. Prapat 21415
Fax. (021) 6321741 Jl. Pemuda No. 30, Padang 25117 Tel. (0624) 24738, 24739,
Tel. (0751) 33800 24120, 22302
Jakarta - Muara Karang Fax. (0751) 33066 Fax. (0624) 23951
Jl. Muara Karang Blok B VIII Timur
No. 104-105, Jakarta Utara 14450 Surabaya Padangsidimpuan
Tel. (021) 6623138 Jl. Karet No. 32, Surabaya 60161 Jl. Jend. Sudirman,
Fax. (021) 66778033 Tel. (031) 3555222 Komp City Walk Blok B No. 3 & 5,
Fax. (031) 3532795 P. Sidimpuan 22700
Pematangsiantar Tel. (0634) 25333, 28610
Jl. Merdeka No. 231-233 Jambi Fax. (0634) 28615
Pematang Siantar 21118 Jl. Hayam Wuruk No. 41-42,
Tel. (0622) 23370 Jelutung-Jambi Palembang
Fax. (0622) 25246 Tel. (0741) 7551640, 7002222, Jl. Jend. Sudirman No. 408/ D1-D2
7003333, 7005555 Tel. (0711) 5733027, 5733028
Kisaran Fax. (0741) 7550775 5733029, 5733030, 367766
Jl. Cokroaminoto No. 56 Fax. (0711) 5733027
Kisaran 21215 Batam
Tel. (0623) 41170, 41172 Kompleks Taman Kota Mas Blok Lampung
Fax. (0623) 41284 A1 No. 3A & 5, Batam 29442 Jl. RA. Kartini No. 79
Tel. (0778) 7437522, 7437533, Tel. 0721-3738881
Pekanbaru 7437566 0721-3738882
Jl. T. Tambusai No. 34 Fax. (0778) 7437511
(d/h Jl.Nangka)
Pekan Baru 28282
Tel. (0761) 572222
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
KANTOR CABANG PEMBANTU
SUPPORTING BRANCH OFFICE
Lokasi Alamat Telepon
Fax
Location Address Phone
DKI JAKARTA
Jl. Kampung Gusti Blok M No. 22 Komp TPI-II Jakarta
Jakarta (021) 6600274, 6628750 (021) 6620872
Utara
Ruko Golden Boulevard Blok-R No. 2 BSD Tangerang
Serpong (021) 53168899, 53161496 (021) 52166233
Selatan 15220
SUMATERA UTARA | NORTH SUMATERA
Jl. Sutomo No. 408-414, 20231 (061) 4569941, 4569941 (061) 4560985
Jl. Asia No. 172-172A, 20214 (061) 7365506, 7342517 (061) 7320569
Jl. Gatot Subroto No. 99, 20112 (061) 4537903, 4536460 (061) 4522549
Jl. Cirebon No. 41, 20212 (061) 4573155, 4573103 (061) 4156079
Jl. Jend. A.Yani No. 108, 20111 (061) 4153654, 4149996 (061) 4153663
Jl. KL.Yos Sudarso No. 16-17, 20116 (061) 6620205, 6610004 (061) 6620206
Jl. Iskandar Muda No. 33 B, 20153 (061) 4575748, 4575711 (061) 4575758
Komp. Taman Tomang Elok Jl. Gatot Subroto BL
(061) 8460468, 8469234 (061) 8469235
1/157,20122
Jl. Aip Ks Tubun II/32, 20211 (061) 4561178, 4560125 (061) 4562753
Pertokoan Asia Raya BL B/28 , 20214 (061) 7346662, 7346663 (061) 7346664
Medan
Jl. Semarang No. 65-67, 20212 (061) 4533888, 4535976 (061) 4151948
Jl. Brigjend Katamso No. 733 Kampung Baru, 20158 (061) 7852088, 7852588 (061) 7862575
Jl. Sutomo No. 112 (Simp. Jl. Samarinda) , 20213 (061) 7325800, 7356450 (061) 7323166
Jl. Krakatau No. 160, 20238 (061) 6635800, 6611852 (061) 6614358
Jl. Batu Bara No. 5A Komp. Yang Lim Plaza, 20214 (061) 7367800, 7331931 (061) 7340831
Jl. Letjend S. Parman No. 30, 20112 (061) 4156461, 4156711 (061) 4156022
Jl. Williem Iskandar (d/h Jl. Pancing) Komp. Medan
(061) 7332020, 7359331 (061) 7348866
Mega Trade Centre (MMTC) Blok AA No. 1 & 2, 20137
Jl. Cemara Boulevard Blok A1/34, Kompleks Cemara
(061) 6633385, 6630851 (061) 6626244
Asri, 20371
Setia Budi Square No. 35 Komp. Tasbi Medan (061) 8228388, 8228188 (061) 8228588
Jl. Marelan Raya Psr. I No. 266 A-B Medan Marelan (061) 80027855, 80027856 (061) 80027859
Binjai Jl. Jend Sudirman No. 95-B, 207112 (061) 8820880, 8820429 (061) 8820461
Tanjung Morawa Jl. Pahlawan No. 11, 20362 (061) 7945800 (061) 7940722
Lubuk Pakam Jl. TR.Muda No. 88, 20511 (061) 7953777, 7953888 (061) 7953778
Perbaungan Jl. Serdang No. 95, 20586 (061) 7991834, 7991835 (061) 7991836
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lokasi Alamat Telepon
Fax
Location Address Phone
Pematangsiantar Jl. Sutomo No. 5-5A, 21117 (0622) 435388 (0622) 435488
Tebing Tinggi Jl. Jend Sudirman No. 186 , 20615 (0621) 21225, 327525 (0621) 329201
Tanjung Balai Jl. Teuku Umar No. 75, 21312 (0623) 92751, 92817 (0623) 595351
Perdagangan Jl. S.M. Raja No. 535, 21184 (0622) 697800 (0622) 697808
Rantauprapat Jl. K.H.Dahlan No. 51, 21412 (0624) 21608, 21636 (0624) 21411
Aek Kanopan Jl. Jend. Sudirman No. 210, 21457 (0624) 92800, 92700 (0624) 92038
PEKANBARU
Jl. Jend. Sudirman No. 364, 28115 (0761) 26788 (0761) 31359
Jl. Riau No. 37 C, 28155 (0761) 860222 (0761) 860210
Jl. Riau No. 21 C, Komplek Riau Bussiness Centre ,
(0761) 860608 (0761) 860078
Pekanbaru 28292
Jl. Setia Budi No. 158, 28141 (0761) 23355, 23330 (0761) 23332
Jl. H.R Soebrantas Komp. Ruko Panam Center
(0761)6700495 (0761) 6700498
Blok 6-7
Dumai Jl. Sukajadi Pasar Pulau Payung Blok A No. 6, 28822 (0765) 439846, 439845 (0765) 439845
Jl. Jend. Sudirman/Jalan Lintas Sumatera, Komplek
Baganbatu Bagan Batu Business Centre Blok A-5 dan A-6 , (0765) 551140, 551142 (0765) 551139
28922
BATAM
Batam Kompleks Mall Nagoya Hill Blok H No. 8, 29444 (0778) 450655, 426622 (0778) 425656
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
KANTOR CABANG PEMBANTU LAYANAN KAS
SUPPORTING BRANCH OFFICE CAS SERVICES
Lokasi Alamat Telepon
Fax
Location Address Phone
SUMATERA UTARA | NORTH SUMATERA
Jl. KL. Yos Sudarso Nomor 40, Simpang Kantor 20116 (061) 6853077, 6840800 (061) 6841268
Medan
Kompleks Multatuli Blok AA Jl. H. Misbah No. 45, 20151 061-88812653 -
Sei Rampah Kompleks Asia Bisnis Center No. 88 A-E, 20695 (0621) 441678, 442139 (0621) 441812
Indrapura Jl. Sudirman No. 383, 21256 (0622) 646278, 646288 (0622) 646268
Jl. Imam Bonjol No. 53, 21222 (0623) 345668, 348033 (0623) 348195
Kisaran
Jl. Lintas Sumatera No. 1, Desa Hessa Air Genting (0623) 3441222 (0623) 3441210
Aek Nabara Jl. Jend. A. Yani No. 18, 29145 (0624) 29143, 520358 (0624) 29145
Kota Pinang Jl. Bukit Kota Pinang, Labuhan Batu Selatan 21464 (0624) 496966, 496967 (0624) 496968
JAWA TIMUR | EAST JAVA
Jl. Bratang Binangun RMI Blok D-5, 60284 (031) 5012662 (031) 5012495
Jl. Kedungdoro 155 G, 60251 (031) 5458822, 5476088 (031) 5484422
Surabaya
Jl. Dupak Nomor 65 Blok A No. 21
(031) 5468822 (031) 5463322
tKomp. Mutiara Dupak, 60179
SUMATERA BARAT | WEST SUMATERA
Padang Jl. Niaga No. 206, 25119 (0751) 39800 (0751) 39808
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 107
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
05 ANALISIS PEMBAHASAN
MANAJEMEN
Management
Discussion Analysis
Tinjauan operasi per segmen Proyeksi yang ingin dicapai di
usaha tahun yang akan datang
Operations per business Projections to be achieved in
segment the coming year
Kinerja Keuangan Aspek pemasaran atas
komprehensif barang dan/atau jasa
Comprehensive financial Marketing aspects of goods
performance and / or services
Kemampuan membayar Uraian pembagian dividen
utang dengan menyajikan Description of dividend
perhitungan rasio yang distribution
relevan
Realisasi penggunaan hasil
The ability to pay debts by
penawaran umum
presenting relevant ratio
Realization of use of the public
calculations
offering results
Tingkat kolektibilitas piutang
Informasi dan fakta material
emiten dengan menyajikan
mengenai investasi, ekspansi,
perhitungan rasio yang
divestasi, penggabungan/
relevan
peleburan usaha, akuisisi,
Issuer’s accounts receivable
restrukturisasi utang/modal,
collectability level by
transaksi afiliasi dan yang
presenting the relevant ratio
mengandung benturan
calculation
kepentingan
Struktur modal Information and material
Capital structure facts regarding investment,
expansion, divestment,
Bahasan mengenai ikatan
business combination /
material untuk investasi
consolidation, acquisition,
barang modal dan investasi
debt / capital restructuring,
barang modal yang
affiliate transactions and
direalisasikan
conflicts of interest
Discussion of material ties for
capital goods investment and Perubahan ketentuan
capital goods investment that peraturan perundang-
realized by the Review undangan yang berpengaruh
signifikan terhadap Perseroan
Informasi dan fakta material
Changes in the provisions
yang terjadi setelah tanggal
of legislation that have a
laporan akuntan
significant effect on the
Information and material
company
facts that occur after the date
of the accountant’s report Perubahan kebijakan
akuntansi, alasan dan
Prospek usaha Perseroan
dampak terhadap laporan
Business prospects of the
keuangan
company
Changes in accounting
Perbandingan antara proyeksi policies, reasons and impacts
pada awal tahun dengan hasil on financial statements
yang dicapai
Comparison between
projections at the beginning
of the year with the results
achievement
108 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TINJAUAN OPERASI PER SEGMEN USAHA
Comprehensive Financial Performance
Perekonomian Dunia dan Indonesia masih menghadapi The World and Indonesian economies still face various
berbagai tantangan dan dinamika yang mempengaruhi challenges and dynamics that affect economic growth
pertumbuhan dan stabilitas ekonomi. and stability.
Perekonomian Indonesia tumbuh sekitar 5,03% hampir Indonesia’s economy grew around 5.03%, almost the
sama seperti pertumbuhan tahun 2023 yang lalu. Pada same as the growth in 2023. In 2024, Indonesia faces a
tahun 2024, Indonesia menghadapi tahun politik yang political year which is one of the supporters of growth
menjadi salah satu pendukung pertumbuhan dari sisi in terms of political campaign spending and elections,
belanja kampanye politik dan pemilu, investasi bergerak investment is moving even though it is still waiting for the
walau masih menunggu arah kepemimpinan Presiden direction of the leadership of the elected President.
terpilih.
Menghadapi dinamika Indonesia selama tahun Facing the dynamics of Indonesia during 2024, the Banking
2024, sektor Perbankan dapat bertahan dan tumbuh sector can survive and grow in the face of domestic
menghadapi tantangan ekonomi domestik. Kinerja kredit economic challenges. Banking credit performance
perbankan tumbuh 10,92% (yoy) yang dipengaruhi oleh grew 10.92% (yoy) which was influenced by increased
meningkatnya permintaan dari sisi segmen korporasi. demand from the corporate segment. MSME loans also
Kredit UMKM juga tetap tumbuh 4,76% yang didominasi continued to grow by 4.76% which was dominated by
oleh sektor perdagangan besar dan eceran serta the wholesale and retail trade and agriculture sectors.
pertanian. DPK juga tumbuh 6,7% (yoy) dibandingkan Third party deposits also grew by 6.7% (yoy) compared
tahun sebelumnya yang memperkuat likuiditas to the previous year which strengthened the liquidity of
perbankan. the bank.
Pencapaian penyaluran kredit Bank Mestika juga Bank Mestika’s loan disbursement achievement also
menunjukkan kemampuannya untuk bersaing dan showed its ability to compete and survive as it was able
bertahan yang mampu menutup tahun dengan kenaikan to close the year with an increase in loans of 15.33% (yoy)
kredit sebesar 15,33% (yoy) dengan total penyaluran with a total loan disbursement of Rp 10.8 trillion.
kredit Rp 10,8 triliun.
Berdasarkan penggunaannya, penyaluran kredit Bank Based on its usage, Bank Mestika’s loan disbursement is
Mestika dibagi atas: divided into:
• Kredit Modal Kerja dengan konsentrasi penyaluran • Working Capital Loans with a distribution concentration
sebesar 30,99% dari portofolio kredit. Kredit ini of 30.99% of the loan portfolio. This loan is channeled
disalurkan untuk pembiayaan di sektor pertanian, for financing in the agricultural sector, processing
sektor industri pengolahan, sektor penyediaan industry sector, accommodation provision sector.
akomodasi. Kredit Modal Kerja Bank Mestika tersebut Bank Mestika’s working capital loans are mostly
terbanyak disalurkan untuk pembiayaan di sektor channeled for financing in the manufacturing sector,
industri pengolahan, sektor perdagangan, sektor trade sector, financial activities sector.
aktivitas keuangan.
• Kredit Investasi dengan konsentrasi penyaluran • Investment Loans with a distribution concentration
sebesar 47,37% dari portofolio kredit. Kredit ini of 47.37% of the loan portfolio. This loan is disbursed
disalurkan untuk pembiayaan di sektor pertanian, for financing in the agriculture sector, manufacturing
sektor industri pengolahan, sektor penyediaan industry sector, accommodation sector.
akomodasi.
• Kredit Konsumsi dengan konsentrasi penyaluran • Consumer Loans with a distribution concentration of
sebesar 21,65% dari portofolio kredit. Kredit Konsumsi 21.65% of the loan portfolio. Consumer loans are loans
adalah kredit yang sifatnya konsumtif (tidak that are consumptive in nature (not productive).
produktif).
Sedangkan untuk wilayah penyaluran kredit, terbesar As for the credit distribution area, the largest is in North
berada di Sumatera Utara , DKI Jakarta dan Riau. Sumatra, DKI Jakarta and Riau.
Pada saat Pendemi Covid 19, Pemerintah mengeluarkan During the Covid 19 pandemic, the Government issued
kebijakan untuk relaksasi restrukturisasi kredit kepada a policy to relax credit restructuring to customers who
para nasabah yang mengalami kesulitan. Beberapa were experiencing difficulties. Some of Bank Mestika’s
nasabah Bank Mestika mendapatkan restrukturisasi customers received credit restructuring and until now
kredit dan hingga saat ini telah mengalami perbaikan have experienced improvements after the pandemic
setelah kondisi pandemi diubah menjadi endemik. conditions were changed to endemic.
Realisasi restrukturisasi kredit disampaikan sebagai The realization of credit restructuring is presented as
berikut: follows:
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2024 2023
UMKM
Jumlah Debitur
16 19
Debtor’s Number
Baki Debet (IDR)
193.804.301.993 213.887.669.175
Outstanding Debt (IDR)
Non UMKM
Jumlah Debitur
49 67
Debtor’s Number
Baki Debet (IDR)
94.487.007.859 114.702.965.625
Outstanding Debt (IDR)
Penyaluran kredit berdasarkan segmentasi adalah Lending by segmentation is as follows:
sebagai berikut :
Segmen SME Retail SME Retail Segment
Segmen SME Retail ditujukan bagi debitur badan usaha The SME Retail segment is intended for business entity or
atau perorangan yang memiliki perputaran usaha lebih individual debtors who have a business turnover of more
dari IDR 300 juta sampai dengan IDR 50 miliar per tahun, than IDR 300 million up to IDR 50 billion per year, to be
untuk dipergunakan bagi pemenuhan kegiatan usaha used for the fulfillment of productive business activities.
yang bersifat produktif.
Portofolio kredit pada segmen SME Retail tahun 2024 The loan portfolio in the SME Retail segment in 2024
mencapai 28,40% dengan penyaluran kredit pada reached 28,40% with lending to the SME Retail segment
segmen SME Retail sebesar IDR 3 triliun. amounting to IDR 3 trillion.
Segmen Komersial dan Korporasi Commercial and Corporate Segment
Segmen Komersial dan Korporasi Bank Mestika ditujukan Bank Mestika’s Commercial and Corporate segment is
bagi debitur badan usaha atau perorangan, yang intended for business entity or individual debtors, who
memiliki perputaran usaha lebih dari IDR 50 per tahun, have a business turnover of more than IDR 50 per year,
untuk dipergunakan bagi pemenuhan kegiatan usaha to be used for the fulfillment of productive business
yang bersifat produktif. Pagu kredit lebih dari IDR 5 miliar. activities. Credit ceiling is more than IDR 5 billion.
Penyaluran kredit Bank Mestika pada segmen Komersial Bank Mestika’s loan disbursement in the Commercial
dan Korporasi sampai dengan tahun 2024 sebesar IDR and Corporate segment until 2023 amounted to IDR 5,4
5,4 triliun dengan porsi 49,96% dari portofolio kredit. trillion with a portion of 49,96% of the loan portfolio.
Segmen Konsumer Consumer Segment
Segmen Konsumer Bank Mestika ditujukan untuk debitur Bank Mestika’s Consumer segment is aimed at individual
perorangan untuk memenuhi kebutuhan konsumsi, debtors to fulfill consumption needs, such as home
seperti pemilikan rumah, pemilikan kendaraan bermotor ownership, motor vehicle ownership and multi-purpose
dan pinjaman multi guna. Produk pinjaman konsumer loans. Consumer loan products offered by Bank Mestika
yang ditawarkan Bank Mestika antara lain Kredit include Home Ownership Loan (KPR), Car Ownership Loan
Pemilikan Rumah (KPR), Kredit Pemilikan Mobil (KPM), (KPM), Plot Land Ownership Loan (KPT), Multi Purpose
Kredit Pemilikan Tanah (KPT) Kavling, Kredit Multi Guna Loan (KMG).
(KMG).
Sampai dengan tahun 2024 penyaluran kredit pada Until 2023, loan disbursement in the consumer segment
segmen konsumer sebesar IDR 2,3 triliun atau sebesar amounted to IDR 2.3 trillion or 21,65% of the loan portfolio.
21,65% dari portofolio kredit.
Batas Maksimum Pemberian Kredit Maximum Lending Limit
Bank Mestika senantiasa memperhatikan regulasi yang Bank Mestika always pays attention to the prevailing
berlaku yang mengatur mengenai Batas Makasimum regulations governing the Maximum Lending Limit (LLL).
Pemberian Kredit (BMPK). Dalam menyalurkan In channeling funding to related parties and providing
pendanaan kepada pihak terkait dan penyediaan dana large funds, it is still carried out based on prudential
besar, tetap dilakukan dengan berpedoman pada prinsip principles and the implementation of good corporate
kehati-hatian dan penerapan tata kelola perusahaan governance.
yang baik.
Sepanjang tahun 2024, tidak terdapat pelanggaran yang Throughout 2024, there were no violations committed by
dilakukan oleh Bank Mestika terkait dengan BMPK. Bank Mestika related to LLL.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENGHIMPUNAN DANA
Fund Raising
Penghimpunan dana merupakan salah satu produk Fund raising is one of the banking products that aims to
perbankan yang bertujuan untuk mengumpulkan dana collect public funds stored in the form of savings, current
masyarakat yang disimpan dalam bentuk tabungan, accounts and deposits. To attract people to save their
giro dan deposito. Untuk menarik minat masyarakat agar money, banks provide attractive programs or products
menyimpan uangnya, perbankan memberikan program that are in accordance with the wishes of the community.
atau produk menarik yang sesuai dengan keinginan
masyarakat.
Produk yang ditawarkan Bank Mestika dalam kegiatan Products offered by Bank Mestika in fund raising activities
penghimpunan dana pihak ketiga antara lain: of third party include:
1. Produk Giro 1. Giro Products
• Giro Rupiah • Rupiah Giro
• Giro Valuta Asing (mata uang USD dan SGD) • Foreign Currency Giro (USD and SGD currency)
2. Produk Tabungan 2. Savings Products
• Tabungan Mestika • Mestika Savings
• Tabungan Setia • Setia Savings
• Tabanas Mestika • Tabanas Mestika
• Tabungan Kesra • Kesra Savings
• Tabunganku • My savings
• Tabungan Mestika Batik • Mestika Batik Savings
• Tabungan Mestika Dollar • Mestika Dollar Savings
• Tabungan Simpanan Pelajar • Student Savings Savings
3. Produk Deposito 3. Deposit Products
• Deposito Rupiah • Rupiah deposits
• Deposito Valas (mata uang USD dan SGD) • Forex deposits (USD and SGD currency)
Pencapaian Dana Pihak Ketiga Bank Mestika pada tahun The achievement of Bank Mestika’s Third Party Funds
2024 mengalami penurunan sebesar 0,94% atau sebesar in 2024 decreased by 0.94% or IDR 10,290,773 trillion
IDR 10.290.773 triliun dibanding pada pencapaian compared to the achievement in December 2023 of IDR
desember 2023 sebesar IDR 10.849.797 triliun. 10,849,797 trillion.
Sepanjang tahun 2024, suku bunga dana masih cukup Throughout 2024, interest rates are still quite high and
tinggi serta persaingan antar bank dalam memberikan competition between banks in providing competitive
suku bunga kompetitif untuk menarik bunga dana interest rates to attract public funds.
masyarakat.
Produk | Product 2024 2023
Giro 1.227.183 1.322.633
Tabungan 3.641.877 3.711.844
Deposito 5.421.713 5.815.320
Tingkat suku bunga penghimpunan dana Interest rates for raising funds and providing
dan penyediaan dana funds
Tingkat suku bunga kredit rata-rata per tahun diberikan The average annual lending interest rate is 8.85%.
sebesar 8,85%.
Sedangkan dari sisi penghimpunan dana, suku bunga Meanwhile, in terms of fund raising, the average interest
rata-rata di tahun 2024, diberikan sebesar 0,60% untuk rate in 2024 is 0.60% for current account service, 0.75% for
jasa Giro, 0,75% untuk bunga Tabungan, dan 3,25% untuk savings interest, and 3.25% for deposit interest.
bunga Deposito.
BANCASSURANCE BANCASSURANCE
Bancassurance adalah bentuk kerjasama bank dengan Bancassurance is a collaboration between banks and
asuransi yang bertujuan untuk memberikan diversifikasi insurance companies that aims to provide product
produk kepada nasabah bank untuk memberikan diversification to bank customers to provide convenience
kenyamanan dalam memilih produk dan layanan jasa in choosing financial products and services needed by
keuangan yang dibutuhkan oleh nasabah. customers.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Dalam hal kerjasama ini, bank berperan mitra In this collaboration, the bank plays the role of a
distribusi, hal-hal terkait produk asuransi merupakan distribution partner, matters related to insurance
tanggungjawab dari pihak asuransi itu sendiri. products are the responsibility of the insurance company
itself.
Kerjasama dengan pihak asuransi ini merupakan salah This cooperation with insurance is one of the bank’s
satu langkah bank dalam menghimpun fee based steps in collecting fee-based income.
income.
Sepanjang tahun 2024, Bank Mestika telah memiliki Throughout 2024, Bank Mestika already has insurance
produk asuransi products
Asuransi Jiwa (in-Branch) Life Insurance (in-Branch)
1. PT Asuransi Jiwa Generali Indonesia 1. PT Generali Life Insurance Indonesia
Bank telah bekerjasama dengan perusahaan The Bank has been working with this insurance
asuransi ini sejak tahun 2013 hingga saat ini. Dalam company since 2013 until now. This cooperation
kerjasama ini menawarkan produk asuransi yakni, iPro offers insurance products, namely iPro 100 (income
100 (income Protection 100) adalah produk asuransi Protection 100) is a life insurance product that
jiwa yang memberikan perlindungan tinggi hingga provides high protection up to 3 times of insured for
3 kali lipat uang pertanggungan untuk keamanan the family financial security when the customer faces
finansial keluarga saat nasabah menghadapi risiko the risk of life, death.
hidup meninggal dunia.
2. PT Great Eastern Life Indonesia 2. PT Great Eastern Life Indonesia
Kerjasama dengan perusahaan asuransi ini baru Cooperation with this insurance company began in
dimulai di tahun 2022. 2022.
Produk yang diluncurkan adalah : The product launched is :
• Great Wealth Assurance yang memberikan • Great Wealth Assurance, which provides death
manfaat meninggal dunia, manfaat hidup dan benefits, living benefits and final benefits.
manfaat akhir asuransi.
• Great Prestige Protector yang merupakan asuransi • Great Prestige Protector which is an insurance
dengan masa pertanggungan berusia 99 tahun with a 99-year coverage period and provides the
dan memberikan kesempatan menikmati imbal opportunity to enjoy fixed and guaranteed returns
hasil tetap dan dijamin selama 10 tahun pertama. for the first 10 years.
3. PT Tokio Marine Life Indonesia 3. PT Tokio Marine Life Indonesia
Produk yang diluncurkan adalah Tokio Marine Legacy The product launched is Tokio Marine Legacy
Protection yang merupakan produk endowment Protection which is an endowment product with a
dengan masa pembayaran premi terbatas, yang limited premium payment period, which provides life
menyediakan manfaat perlindungan jiwa, manfaat protection benefits, accidental death benefits and
meninggal dunia karena kecelakaan dan juga also a savings element.
merupakan elemen tabungan.
4. PT FWD Insurance Indonesia 4. PT FWD Insurance Indonesia
Produk yang diluncurkan adalah Pro Future yang The product launched is Pro Future, which is a term life
merupakan produk asuransi jiwa berjangka yang insurance product that provides benefits in the event
memberikan manfaat jika terjadi meninggal yang of death caused by things that are not excluded in
disebabkan oleh hal-hal yang tidak dikecualikan the policy and no claim bonus benefits up to 105% of
dalam polis dan manfaat no claim bonus sampai the total premium paid.
dengan 105% dari total premi yang telah dibayarkan.
Pada tahun 2024, Fee based income yang didapat In 2024, Fee-based income earned by the Company
Perseroan sebesar IDR 649 juta. amounted to IDR 649 million.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Asuransi Jiwa Kredit Credit Life Insurance
Produk Asuransi Jiwa Kredit ini adalah bentuk mitigasi This Credit Life Insurance product is a form of credit
risiko kredit oleh Perseroan yang melindungi debitur dan risk mitigation by the Company that protects debtors
Perseroan dari kondisi yang tidak diinginkan. Hingga and the Company from unwanted conditions. To date,
saat ini, Perseroan telah melakukan kerjasama dengan 4 the Company has cooperated with 4 (four) insurance
(empat) perusahaan asuransi yakni: companies, namely:
a. PT Asuransi Allianz Indonesia dengan produk Smart a. PT Asuransi Allianz Indonesia with Smart Protection
Protection KPR dan Smart Protection. KPR and Smart Protection products.
b. PT Ciputra Life dengan produknya yang bernama b. PT Ciputra Life with its product called Citra Jiwa
Citra Jiwa Proteksi Kredit Ultima. Ciputra Life menjamin Proteksi Kredit Ultima. Ciputra Life guarantees
perlindungan kepada debitur pemilik rekening kredit protection to debtors who own mortgage credit
KPR. accounts.
c. PT FWD Insurance Indonesia dengan produk FWD c. PT FWD Insurance Indonesia with its product FWD
Living Protection. Living Protection.
d. PT Avrist Assurane dengan produk Smart Investa d. PT Avrist Assurancev with its product Smart Investa
Protection. Protection.
Pada tahun 2024, Asuransi Jiwa Kredit menyumbang In 2024, Credit Life Insurance contributed Rp 1.8 billion to
pertumbuhan fee based income Perseroan sebesar the Company’s fee-based income growth.
Rp 1,8 miliar.
Asuransi Umum General insurance
Produk asuransi umum ini bertujuan untuk melindungi This general insurance product aims to protect assets
aset yang dijadikan jaminan untuk mendapatkan kredit that are used as collateral to obtain working capital
modal kerja. Saat ini, Perseroan telah bekerjasama loans. Currently, the Company has collaborated with:
dengan:
1. PT. Asuransi Umum Mega dengan produk 1. Mega General Insurance with Motor Vehicle protection
perlindungan Kendaraan Bermotor, asuransi products, fire insurance, heavy equipment insurance,
kebakaran, asuransi alat berat, asuransi properti all all risk property insurance;
risk;
2. PT Asuransi Bintang Tbk dengan produk asuransi 2. PT Asuransi Bintang Tbk with fire insurance and all risk
kebakaran dan asuransi properti all risk; property insurance products;
3. PT Avrist General Insurance dengan produk asuransi 3. PT Avrist General Insurance with motor vehicle
kendaraan bermotor; insurance products;
4. PT Asuransi Wahana Tata dengan produk asuransi 4. PT Asuransi Wahana Tata with fire, PAR, motor vehicle
kebakaran, PAR, Kendaraan bermotor dan alat berat. and heavy equipment insurance products;
5. PT Asuransi Central Asia dengan produk asuransi 5. PT Asuransi Central Asia with all risk property and fire
properti all risk dan kebakaran; insurance;
6. PT Asuransi Dayin Mitra Tbk dengan produk asuransi 6. PT Asuransi Dayin Mitra Tbk with fire asurance and
kebakaran dan alat berat. heavy equipment insuranve product.
Pada tahun 2024, Asuransi Umum menyumbang In 2024, General Insurance contributed IDR 3 billion to the
pertumbuhan fee based income Perseroan sebesar IDR Company’s fee-based income growth.
3 miliar.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KINERJA KEUANGAN KOMPREHENSIF
Comprehensive Financial Performance
Aset Asset
Pada tahun 2024, aset Perseroan tumbuh 3,25% In 2024, the Company’s assets grew by 3.25% compared
dibandingkan dengan tahun sebelumnya. Pertumbuhan to the previous year. Credit growth amounted to 15.3% in
kredit sebesar 15,3% di tahun 2024 dan salah satu poin 2024 and one of the points to increase the Company’s
penambah aset Perseroan adalah surat berharga repo assets was repo securities in 2024.
di tahun 2024.
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Kas | Cash 225.010 165.845 217.029
Giro pada Bank Indonesia | Current account with Bank Indonesia 448.471 154.656 1.026.268
Giro pada Bank Lain | Current Account with other bank 39.030 35.641 44.034
Penempatan pada Bank Indonesia | Placements with Bank Indonesia 309.955 629.908 55.493
Penempatan pada Bank lain | Placements with other banks 57.213 170.000 0
Surat Berharga | Securities 1.888.257 4.238.050 5.176.764
SRBI | SRBI 1.145.890 0 0
Surat berharga repo | Acceptance Bill 1.027.385 0 648.669
Surat berharga reverse repo | Reverse Acceptance Bill 0 629.221 0
Tagihan Akseptasi | Credit given 0 82.443 46.240
Kredit yang diberikan | Fixed assets & inventory 10.833.772 9.393.465 8.836.487
Cadangan kerugian penurunan nilai | Intangible assets (150.784) (153.279) (157.318)
Aset tetap & Inventaris | Assets taken over 567.977 563.291 524.057
Aset tidak berwujud | Other assets 12.728 16.479 10.485
Aset diambil alih dan properti terbengkalai | Cash 33 33 33
Aset lain-lain | Current account with Bank Indonesia 173.024 129.071 155.750
Jumlah | Amount 16.577.961 16.054.824 16.583.991
Liabilitas (liabilitas jangka pendek, jangka Liabilities (short-term, long-term, and total
panjang dan total liabilitas) liabilities)
Pada tahun 2024. Liabilitas Perseroan meningkat sebesar In 2024. The Company’s liabilities increased by 3%. In
3%. Tahun 2024 ini, Perseroan mendapatkan realisasi dari 2024, the Company received realization from repo
surat berharga repo dan peningkatan simpanan dari securities and increased deposits from other banks.
bank lain.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 115
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Liabilitas Segera | Immediate Liability 12.128 12.282 11.180
Utang Pajak | Tax Debt 17.974 22.000 19.703
Simpanan | Savings 10.290.773 10.849.797 10.931.452
Simpanan dari Bank Lain | Deposit from Other Banks 53.620 13.415 109.117
Surat Berharga Repo | Acceptance Liabilities 971.687 0 638.416
Liabilitas Akseptasi | Loan Received 0 82.443 46.240
Pinjaman Diterima | Employee benefit liability 0 0 0
Liabilitas Imbalan kerja | Other liabilities 94.062 90.732 76.120
Liabilitas lain-lain | Immediate Liability 49.370 80.501 199.465
Jumlah | Amount 11.489.614 11.151.170 12.031.693
Ekuitas Equity
Pada tahun 2024, ekuitas Perseroan tumbuh 3,7%, walau In 2024, the Company’s equity grew by 3.7%, despite the
ditengah gejolak ketidakpastian ekonomi. turmoil of economic uncertainty.
Pertumbuhan ekuitas ini menunjukkan bahwa kinerja This equity growth shows that the Company’s financial
keuangan Perseroan berjalan sehat dan stabil. performance is healthy and stable.
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Modal saham-nilai nominal
751.253 749.001 749.001
Share capital - nominal value
AGIO 1.643 0 0
Keuntungan (kerugian) yang belum direalisasikan dari efek
tersedia untuk dijual 51.935 139.243 62.620
Unrealized gains (losses) from securities available for sale
Keuntungan Revaluasi Aset Tetap
375.591 375.591 375.591
Benefits of Fixed Asset Revaluation
Pengukuran kembali atas program imbalan pasti
(1.594) (4.318) 77
Remeasurement of defined benefit programs
Saldo laba
3.909.519 3.644.137 3.365.009
Retain earning
Jumlah
5.088.347 4.903.654 4.552.298
Amount
Laba Rugi Komprehensif Comprehensive Income
Pada tahun 2024, laba bersih Perseroan megalami In 2024, the Company’s net profit contracted by 3%
kontraksi 3% dengan pencapaian sebesar Rp 403 miliar with an achievement of Rp 403 billion compared to the
dibandingkan dengan pencapaian laba pada tahun achievement of profit in 2023 of Rp 417 billion.
2023 sebesar Rp 417 miliar.
Penurunan laba ini disebabkan oleh meningkatnya biaya The decline in profit was due to increasing interest cost
bunga Dana Pihak Ketiga dan kenaikan suku bunga Third Party Funds and an increase in lending interest
pinjaman. Sepanjang tahun 2024, persaingan antar bank rates. Throughout 2024, competition among banks for
merebut dana masyarakat sangat tinggi yang didominasi public funds is very high, dominated by KBMI Banks 3 and
oleh Bank KBMI 3 dan 4 yang memiliki jangkauan yang lebih 4 which have a wider reach than KBMI Banks 1 and 2.
luas dibandingkan Bank KBMI 1 dan 2.
116 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Jumlah pendapatan bunga | Amount of interest income 1.218.341 1.233.332 1.291.746
Beban bunga | Interest expense 302.064 296.342 297.053
Pendapatan bunga bersih | Net interest income 916.277 936.990 994.693
Pendapatan operasional lainnya | Other operating income 141.778 118.551 123.155
Beban operasional lainnya | Other operating expenses 537.018 521.395 448.976
Laba operasional | Operational profit 521.017 534.146 668.872
Laba sebelum pajak | Profit before tax 521.275 535.114 670.435
Laba bersih | Net profit 403.389 417.136 523.104
Laba bersih komprehensif | Comprehensive net income (84.583) 72.228 (122.659)
Laba bersih per saham dasar | Basic earnings per share 100,12 103,58 129,90
Jumlah saham | Number of shares 4.090.090.000 4.090.090.000 4.090.090.000
Arus kas Cash flow
Perekonomian Indonesia di tahun 2024 masih dalam Indonesia’s economy in 2024 is still in a state of
kondisi penuh ketidakpastian, baik secara global uncertainty, both globally and nationally. The economic
maupun nasional. Perlambatan ekonomi, suku bunga slowdown, rising interest rates, and the political year
yang bergerak naik, dan tahun politik yang menyebabkan have affected business activities in several sectors.
kegiatan bisnis di beberapa sektor terdampak.
Perseroan meningkatkan kehati-hatian dalam The Company increased caution in channeling funds to
menyalurkan dana kepada masyarakat dan persaingan the public and competing interest rates in raising public
suku bunga dalam menghimpun dana masyarakat, funds, which caused the Company’s profit achievement
yang menyebabkan capaian laba Perseroan mengalami contracted 3% compared to the achievement in 2023.
kontraksi 3% dibandingkan dengan pencapaian tahun
2023.
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Arus kas neto dari aktivitas operasi
(1.918.191) (388.912) (472.447)
Net cash flow from operating activities
Arus kas neto dari aktivitas investasi
1.004.200 978.646 985.647
Net cash flow from investment activities
Arus kas neto dari aktivitas pendanaan
837.574 (776.424) (130.269)
Net cash flow from financing activities
Peningkatan (penurunan) neto kas dan setara kas
(76.417) (186.690) 382.931
Net increase (decrease) in cash and cash equivalents
Dampak perubahan selisih kurs valuta asing terhadap kas
dan setara kas
0 0 0
Impact of changes in the difference in foreign exchange
rates toward cash and cash equivalents
Kas dan setara kas awal tahun
1.156.142 1.342.832 959.900
Cash and cash equivalents at the beginning of the year
Kas dan setara kas akhir tahun
1.079.725 1.156.142 1.342.831
Cash and cash equivalents at the beginning of the year
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 117
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KEMAMPUAN MEMBAYAR UTANG DAN TINGKAT
KOLEKTIBILITAS PIUTANG
Ability to Pay Debts and Collectability of Accounts Receivable
Rasio kecukupan modal:
Capital adequacy ratio:
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Modal :
Capital :
Modal Inti | Core Capital 5.058.298 4.868.790 4.540.514
Modal Pelengkap | Complementary Capital 108.938 95.342 89.599
Jumlah | Amount 5.167.236 4.964.132 4.630.113
Aset tertimbang menurut risiko :
Right–weighted assets :
Risiko kredit | Credit Risk 10.762.904 9.185.171 8.665.683
Risiko Pasar | Market Risk 14.006 20.148 26.744
Risiko operasional | Operational Risk 724.671 737.352 1.774.291
Jumlah | Amount 11.501.581 9.942.671 10.466.718
Rasio liabilitas modal minimum dengan memperhitungkan:
Minimum capital liability ratio taking into account:
Rasio liabilitas modal minimum dengan memperhitungkan:
2024 2023 2022
Minimum capital liability ratio taking into account:
Risiko kredit dan operasional
44,98 % 50,03% 44,35 %
Credit risk and operational
Risiko kredit, operasional dan pasar
44,93% 49,93% 44,24 %
Credit risk, operational and market
Rasio kredit bermasalah:
Non Performing Loan Ratio:
Keterangan
2024 2023 2022
Description
NPL Bruto 0,66% 1,37% 1,26 %
NPL Nett 0,30% 0,69% 0,54 %
Rasio Kualitas Aset Produktif
0,41% 0,77% 0,66 %
Productive Asset Quality Ratio
118 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
dalam jutaan rupiah | in million IDR
Keterangan
2024 2023 2022
Description
Lancar | Current 10.501.289 8.993.916 8.584.234
Dalam perhatian khusus | Special mention 261.139 271.057 140.616
Kurang Lancar | Substandard 12.043 33.124 40.410
Diragukan | Doubtful 10.120 25.963 20.991
Macet | Loss 49.180 69.404 50.235
Total Kredit | Total Credit 10.833.772 9.393.465 8.836.486
Kredit Perseroan tumbuh 15% atau sebesar Rp 10,8 triliun The Company’s loans grew by 15% or Rp 10.8 trillion
dibandingkan dengan pencapaian tahun 2023 sebesar compared to the 2023 achievement of Rp 9.3 trillion.
Rp 9,3 triliun.
Rasio NPL nett terjaga di level 0,30%, dengan kualitas Net NPL ratio was maintained at 0.30%, with good credit
kredit yang cukup baik. quality.
Perseroan menerapkan prinsip kehati-hatian dalam The Company applies the precautionary principle in
menyalurkan dana, memastikan kemampuan bayar channeling funds, ensuring the ability to pay from
dari calon nasabah agar tidak bermasalah dimasa yang prospective customers so as not to have problems in the
akan datang. future.
Untuk debitur eksisting, Perseroan melakukan monitoring For existing debtors, the Company conducts strict
yang ketat, memastikan kemampuan bayar dari debitur monitoring, ensures the ability to pay from debtors and
dan mendampingi dan memberikan solusi kepada assists and provides solutions to debtors in difficulty so
debitur yang kesulitan agar kewajiban kepada Perseroan that obligations to the Company can run well.
dapat berjalan dengan baik.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 119
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
STRUKTUR MODAL, KEBIJAKAN DAN DASAR
PENENTUAN KEBIJAKAN
Capital Structure, Policy and Basis for Determining Policy
Dalam menilai kecukupan permodalan, Bank Mestika In assessing capital adequacy, Bank Mestika uses 3
menggunakan 3 (tiga) pendekatan diantaranya: (three) approaches including:
1. Penilaian ATMR (Aktiva Tertimbang Menurut Risiko) 1. Assessment of RWA (Risk Weighted Assets) for Credit
untuk Risiko Kredit, Risiko Pasar dan Risiko Operasional Risk, Market Risk and Operational Risk (Pillar 1 of Basel
(Pilar 1 aturan Basel II Accord) yaitu minimal 8% dari II Accord rules) which is at least 8% of RWA;
ATMR;
2. Mengacu pada POJK No.11/POJK.03/2016 tentang 2. Referring to POJK No.11/POJK.03/2016 concerning
Kewajiban Penyediaan Modal Minimum Bank Umum Commercial Bank Minimum Capital Adequacy
(KPMM), Bank wajib menyediakan modal minimum (CAR), the Bank is required to provide minimum
sesuai profil risiko. Penyediaan modal minimum capital according to risk profile. The minimum capital
dihitung dengan menggunakan peringkat profil risiko requirement is calculated using the following risk
sebagai berikut; profile rating;
PERINGKAT PROFIL RISIKO KPMM
8%
1 (Low)
2 (Low to Moderate) 9% - ≤ 10%
3 (Moderate) 10% - ≤ 11%
4 (Moderate to High) & 5 (High)
11% - ≤ 14%
3. Penilaian risiko pada pilar 2 aturan Basel II Accord 3. Risk assessment on pillar 2 of the Basel II Accord rules
untuk risiko konsentrasi kredit, IRRBB (Interest Rate for credit concentration risk, IRRBB (Interest Rate Risk
Risk on Banking Book), Risiko Likuiditas, Risiko Hukum, on Banking Book), Liquidity Risk, Legal Risk, Reputation
Risiko Reputasi, Risiko Stratejik, dan Risiko Kepatuhan. Risk, Strategic Risk, and Compliance Risk.
Bank memiliki komitmen yang kuat untuk menjaga The Bank has a strong commitment to maintain the
komposisi struktur modal sesuai dengan ketentuan yang composition of the capital structure in accordance
diatur oleh Otoritas Jasa Keuangan dalam Peraturan with the provisions regulated by the Financial Services
Otoritas Jasa Keuangan No.11/ POJK. 03/ 2016 tanggal Authority in Financial Services Authority Regulation No.11/
2 Februari 2016 dan Peraturan Otoritas Jasa Keuangan POJK. 03/2016 dated February 2, 2016 and Financial
No.34/ POJK.03/ 2016 tanggal 26 September 2016 tentang Services Authority Regulation No.34/POJK.03/2016 dated
Kewajiban Penyediaan Modal Minimum Bank Umum, September 26, 2016 concerning the Minimum Capital
disebutkan bahwa Bank dengan profil risiko peringkat 2 Adequacy Requirement of Commercial Banks, stating
(dua) “Low to Moderate” wajib memiliki CAR sebesar 9% that Banks with a risk profile rating of 2 (two) “Low to
sampai dengan kurang dari 10%. Moderate” must have a CAR of 9% to less than 10%.
Bank Mestika memastikan posisi permodalan Bank Mestika ensures that its capital position is at
pada tingkat yang memadai guna mendukung an adequate level to support the Bank’s sustainable
pengembangan bisnis Bank secara berkesinambungan. business development. The Bank’s capital adequacy
Kecukupan modal Bank dihitung melalui rasio Capital is calculated through Capital Adequancy Ratio (CAR).
Adequancy Ratio (CAR). Pada periode tahun 2024 Bank In the period of 2024 Bank Mestika has an adequate
Mestika memiliki tingkat permodalan yang memadai capital level with a CAR ratio of 44.47%, which is above
dengan rasio CAR sebesar 44,47%, berada diatas the minimum requirement according to the risk profile.
ketentuan minimum sesuai profil risiko.
120 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Struktur Permodalan Capital Structure
Struktur permodalan Bank Mestika terdiri dari: Bank Mestika’s capital structure consists of:
Total modal Bank tercatat sebesar Rp 5.169.845,- (dalam The Bank’s total capital was recorded at Rp 5,169,845,- (in
jutaan), untuk periode Desember 2024. Sesuai Peraturan millions), for the period of December 2024. In accordance
Otoritas Jasa Keuangan No.11/POJK.03/2016 tentang with the Financial Services Authority Regulation No.11/
Kewajiban Penyediaan Modal Minimum Bank Umum, POJK.03/2016 on the Minimum Capital Adequacy of
modal Bank terdiri atas: Commercial Banks, the Bank’s capital consists of:
1) Modal inti (tier 1),sebesar Rp 5.060.907,- (dalam 1) Core capital (tier 1), amounting to Rp 5,060,907,- (in
jutaan), dengan persentase sebesar 97,89% dari total millions), with a percentage of 97.89% of total capital.
modal. Modal inti (tier 1) terdiri dari: Core capital (tier 1) consists of:
a. Modal inti utama sebesar Rp 5.060.907,- (dalam a. Main core capital amounted to Rp.4,868,790 (in
jutaan), dengan persentase sebesar 100% millions), with a percentage of 100% of total core
dari total modal inti (tier 1). Modal inti utama capital (tier 1). Main core capital is sourced from:
bersumber dari:
i. Modal disetor sebesar Rp 751.253,- (dalam i. Paid-up capital amounted to Rp 751.253,- (in
jutaan), dengan persentase sebesar 14,84% millions), with a percentage of 14.84% of the
dari total modal inti utama; total main core capital;
ii. Cadangan tambahan modal (other disclosed ii. Other disclosed reserves amounted to Rp
reserves) sebesar Rp 4.328.002,- (dalam 4,328,002,- (in millions), with a percentage of
jutaan), dengan persentase 85,52% dari total 85.52% of the total main core capital.
modal inti utama.
2) Modal Pelengkap (tier 2) sebesar Rp 108.938,- (dalam 2) Supplementary capital (tier 2) amounted to Rp
jutaan), dengan persentase sebesar 2,11% dari total 108,938,- (in millions), with a percentage of 2.11%
modal. Modal pelengkap (tier2) bersumber dari of total capital. Supplementary capital (tier 2) is
cadangan umum aset produktif. sourced from the general reserve of earning assets.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 121
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tabel 1. Pengungkapan Kualitatif Struktur Permodalan :
Table 1. Qualitative Disclosure of Capital Structure :
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Individual Konsolidasian Individual Konsolidasian
Individual Consolidation Individual Consolidation
I Modal Inti (Tier 1) | Core Capital (Tier 1) 5.058.298 5.058.298 4.868.790 4.868.790
1 Modal Inti Utama | Common Equity Tier 1 (CET 1) 5.058.298 5.058.298 4.868.790 4.868.790
Modal Disetor (setelah dikurangi Treasury Stock)
1.1 751.253 751.253 749.001 749.001
Paid-up Capital (after deducting Treasury Stock)
1.2 Cadangan Tambahan Modal | Additional Capital Reserves 4.325.818 4.325.818 4.136.268 4.136.268
1.2.1 Faktor Penambah | Enhancer Factor 4.338.688 4.338.688 4.158.971 4.158.971
Pendapatan komprehensif lainnya
1.2.1.1 427.526 427.526 514.834 514.834
Other comprehensive income
Selisih lebih penjabaran laporan keuangan
1.2.1.1.1 0 0 0 0
Differences over financial statements
Potensi keuntungan dari peningkatan nilai
wajar aset keuangan yang diukur pada
nilai wajar melalui penghasilan kompre-
1.2.1.1.2 hensif lain 51.935 51.935 139.243 139.243
Potential gains from an increase in the fair
value of financial assets measured at fair
value through other comprehensive income
Saldo surplus revaluasi aset tetap
1.2.1.1.3 375.591 375.591 375.591 375.591
Fixed asset revaluation surplus balance
Cadangan tambahan modal lainnya
1.2.1.2 3.911.162 3.911.162 3.644.137 3.644.137
Other disclosed reserves
1.2.1.2.1 Agio 1.643 1.643 0 0
1.2.1.2.2 Cadangan umum | General backup 163.604 163.604 163.604 163.604
Laba tahun-tahun lalu
1.2.1.2.3 3.342.526 3.342.526 3.063.397 3.063.397
Profit of the past years
1.2.1.2.4 Laba tahun berjalan | Current year profit 403.389 403.389 417.136 417.136
Dana setoran modal
1.2.1.2.5 0 0 0 0
Capital deposit funds
1.2.1.2.6 Lainnya | Others 0 0 0 0
1.2.2 Faktor Pengurang | Mitigating Factors (12.870) (12.870) (22.703) (22.703)
Pendapatan komprehensif lainnya
1.2.2.1 0 0 0 0
Other comprehensive income
Selisih kurang penjabaran laporan keuan-
gan
1.2.2.1.1 0 0 0 0
Differences in the lack of elaboration of
financial statements
Potensi kerugian dari penurunan nilai wajar
aset keuangan yang diukur pada nilai wa-
jar melalui penghasilan komprehensif lain
1.2.2.1.2 0 0 0 0
Potential losses from a decrease in the fair
value of financial assets measured at fair
value through other comprehensive income
Cadangan tambahan modal lainnya
1.2.2.2 12.870 12.870 (22.703) (22.703)
Other disclosed reserves
1.2.2.2.1 Disagio 0 0 0 0
Rugi tahun-tahun lalu
1.2.2.2.2 0 0 0 0
Losses in the past years
Rugi tahun berjalan
1.2.2.2.3 0 0 0 0
Loss for the current year
Selisih kurang antara Penyisihan Penilaian
1.2.2.2.4 Less difference between Assessment (12.837) (12.837) (22.670) (22.670)
Allowances
Selisih kurang jumlah penyesuaian nilai
wajar dari instrumen keuangan dalam
Trading Book
1.2.2.2.5 0 0 0 0
Difference in the amount of adjustment of
fair value of financial instruments in the
Trading Book
1.2.2.2.6 PPKA non produktif (33) (33) (33) (33)
1.2.2.2.7 Lainnya | Others 0 0 0 0
Kepentingan Non Pengendali yang dapat diperhitungkan
1.3 0 0 0 0
Non-Controlling Interests that can be taken into account
122 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Individual Konsolidasian Individual Konsolidasian
Individual Consolidation Individual Consolidation
Faktor Pengurang Modal Inti Utama
1.4 18.773 18.773 16.479 16.479
Main Core Capital Reduction Factors
1.4.1 Pajak tangguhan | Deferred tax 6.045 6.045 0 0
1.4.2 Goodwill 0 0 0 0
1.4.3 Aset tidak berwujud | Intangible Assets 12.728 12.728 16.479 16.479
Penyertaan yang diperhitungkan sebagai faktor pengurang
1.4.4 0 0 0 0
Participation that is taken into account as a mitigating factor
Kekurangan modal pada perusahaan anak asuransi
1.4.5 0 0 0 0
Lack of capital in insurance subsidiaries
1.4.6 Eksposur sekuritisasi | Securitization exposure 0 0 0 0
Faktor Pengurang modal inti lainnya
1.4.7 0 0 0 0
Other core capital reduction factors
Penempatan dana pada instrumen AT 1 dan/atau
Tier 2 pada bank lain
1.4.7.1 0 0 0 0
Placement of funds on AT 1 and/or Tier 2 instruments
at other banks
Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau
1.4.7.2 hibah wasiat 0 0 0 0
Cross-ownership of other entities obtained by trans-
fer by law, grant, or will grant
2 Modal Inti Tambahan | Additional Tier 1 (AT 1) 0 0 0 0
Instrumen yang memenuhi persyaratan AT-1
2.1 0 0 0
Instruments that meet AT-1 requirements
2.2 Agio / Disagio 0 0 0 0
Faktor Pengurang Modal Inti Tambahan
2.3 0 0 0 0
Faktor Pengurang Modal Inti Tambahan
Penempatan dana pada instrumen AT 1 dan/atau Tier 2
pada bank lain
2.3.1 0 0 0 0
Placement of funds on AT 1 and/or Tier 2 instruments at
other banks
Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau hibah
2.3.2 wasiat 0 0 0 0
Cross-ownership of other entities obtained by transfer by
law, grant, or will grant
II Modal Pelengkap (Tier 2) | Supplemental Capital (Tier 2) 108.938 108.938 95.342 95.342
Instrumen modal dalam bentuk saham atau lainnya yang memenuhi
1 persyaratan Tier 2 0 0 0 0
Capital instruments in the form of shares or other eligible Tier 2
2 Agio/Disagio 0 0 0 0
Cadangan umum PPKA atas aset produktif yang wajib dihitung
(paling tinggi 1,25% ATMR Risiko Kredit)
3 108.938 108.938 95.342 95.342
PPKAs general reserves on productive assets to be calculated
(maximum 1.25% of Credit Risk RWA)
Faktor Pengurang Modal Pelengkap
4 0 0 0 0
Complementary Capital Reduction Factors
4.1 Sinking Fund 0 0 0 0
Penempatan Dana pada instrumen Tier 2 pada bank lain
4.2 0 0 0 0
Placement of Funds on Tier 2 instruments at other banks
Kepemilikan silang pada entitas lain yang diperoleh berdasarkan
peralihan karena hukum, hibah, atau hibah wasiat
4.3 0 0 0 0
Cross-ownership of other entities obtained by transfer by law,
grant, or will grant
Faktor Pengurang Modal Berupa Eksposur yang Menimbulkan
Risiko Kredit Akibat Kegagalan
III 0 0 0 0
Capital Reduction Factors In The Form of Exposures That Pose Credit Risk
Due to Failure
Faktor Pengurang Modal Berupa Eksposur di Perusahaan Anak
yang Melakukan Kegiatan Usaha
IV 0 0 0 0
Capital Reduction Factors in the Form of Exposure in Subsidiaries
Conducting Business Activities
TOTAL MODAL | TOTAL CORE 5.167.236 5.167.236 4.964.132 4.964.132
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 123
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Individual Konsolidasi Individual Konsolidasi
Individual Consolidation Individual Consolidation
ASET TERTIMBANG MENURUT RISIKO
(dalam jutaan rupiah)
RISK-WEIGHTED ASSETS (in million IDR)
ATMR Risiko Kredit
10.762.904 10.762.904 9.185.171 9.185.171
Credit Risk RWA
ATMR Risiko Pasar
14.006 14.006 20.148 20.148
Market Risk RWA
ATMR Risiko Operasional
724.671 724.671 737.352 737.352
Operational Risk RWA
TOTAL ATMR
11.501.581 11.501.581 9.942.671 9.942.671
RWA TOTAL
RASIO KPMM SESUAI PROFIL RISIKO (%)
9,30 9,30 9,19 9,19
KPMM RATIO ACCORDING TO RISK PROFILE (%)
ALOKASI PEMENUHAN KPMM
9,30 9,30 9,19 9,19
KPMM FULFILLMENT ALLOCATION
Dari | From CET 1 (%) 8,35 8,35 8,23 8,23
Dari | From AT 1 (%) 0 0 0 0
Dari | From Tier 2 (%) 0,95 0,95 0,96 0,96
124 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Individual Konsolidasi Individual Konsolidasi
Individual Consolidation Individual Consolidation
RASIO KPMM
KPMM RATIO
Dari | From CET 1 (%) 43,98 43,98 48,97 48,97
Dari | From AT 1 (%) 43,98 43,98 48,97 48,97
Dari | From Tier 2 (%) 0,95 0,95 0,96 0,96
RASIO TOTAL
44,93 44,93 49,93 49,93
RATIO TOTAL
CET 1 UNTUK BUFFER (%)
35,63 35,63 40,74 40,74
CET 1 FOR BUFFER (%)
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK (%)
0 0 0 0
PERCENTAGE OF BUFFERS THAT MUST BE MET BY BANKS (%)
Countercyclical Buffer (%) 0 0 0 0
Capital Surcharge untuk Bank Sistemik (%) 0 0 0 0
Capital Conservation Buffer (%) 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 125
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile BAHASAN MENGENAI IKATAN MATERIAL INVESTASI BARANG MODAL & INVESTASI BARANG MODAL YANG DIREALISASIKAN DALAM TAHUN BUKU TERAKHIR Discussion On Capital Goods Investment Bond & Investment of Capital Goods Which Realized in The Last Book Year Sepanjang tahun 2024, Perseroan tidak memiliki ikatan Throughout 2024, the Company has no material ties to material investasi barang modal. capital goods investment. Investasi yang dilakukan Perseroan berkaitan dengan Investments made by the Company are related to peningkatan kegiatan bisnis, antara lain pengembangan the improvement of business activities, including the infrastruktur teknologi informasi (dari sisi hardware dan development of information technology infrastructure software), bangunan maupun investaris kantor dengan (in terms of hardware and software), buildings and office realisasi sebesar Rp 62,5 miliar. inventory with a realization of Rp 62.5 billion. Hal hal terkait dengan investasi barang dan jasa ini Matters related to investment in goods and services are dilaksanakan dengan prosedur dan ketentuan yang carried out with applicable procedures and provisions. berlaku. Sebagai bentuk mitigasi risiko perubahan nilai As a form of mitigation of the risk of changes in the value mata uang asing terkait dengan kegiatan investasi of foreign currencies related to investment activities in barang dan jasa ini, Perseroan menuangkan perjanjian goods and services, the Company poured the purchase pembelian ataupun kerjasama dalam perjanjian agreement or cooperation in a detailed agreement terperinci yang mengatur mengenai investasi barang governing investment in goods and services, and also dan jasa, serta melakukan transaksi dalam bentuk mata conducted transactions in the form of rupiah currency. uang rupiah. INFORMASI/FAKTA MATERIAL SETELAH TANGGAL LAPORAN AKUNTAN Information/Material Facts After The Accountant’s Report Date Tidak ada informasi/fakta material yang terjadi setelah There is no material information/facts that occurred tanggal laporan akuntan publik. after the date of the public accountant’s report. 126 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PROSPEK USAHA EMITEN DENGAN KONDISI
EKONOMI SECARA UMUM, DAN PASAR
INTERNASIONAL
Business Prospects of Emiten with General Economic
Conditions, and International Markets
Kondisi perekonomian Dunia dan Indonesia di tahun 2025 World and Indonesian economic conditions in 2025 are
masih berada dalam dinamika yang mempengaruhi still in dynamics that affect economic growth projections.
proyeksi pertumbuhan ekonomi.
Perekonomian global terguncang dampak dari kenaikan The global economy is reeling from the impact of the
tarif yang diumumkan Presiden Trump. Kenaikan tarif tariff increases announced by President Trump. The
ini meningkatkan ketengangan perdagangan dan tariff increases increased trade tensions and led to an
menyebabkan perlambatan ekonomi. economic slowdown.
Pereknomian Indonesia juga terdampak dari perang Indonesia’s economy was also affected by this tariff war.
tarif ini. Nilai tukar rupiah melemah, Indeks Harga Saham The rupiah exchange rate weakened, the Composite
Gabungan anjlok hingga Bursa Efek Indonesia melakukan Stock Price Index plummeted and the Indonesia Stock
trading halt sebagai antisipasi agar tidak turun lebih Exchange conducted a trading halt to prevent it from
dalam. Daya beli masyarakat menurun, masyarakat falling further. People’s purchasing power decreased,
banyak melakukan penarikan dana dari Bank dan lebih many people withdrew funds from the bank and
banyak melakukan pembelian emas untuk melindungi purchased more gold to protect their rupiah currency.
mata uang rupiahnya.
Walau dalam kondisi pergolakan ekonomi saat ini, Despite the current economic turbulence, Indonesia
Indonesia mampu menunjukkan ketahanan dan has been able to demonstrate resilience and stable
pertumbuhan ekonomi yang stabil serta menyusun economic growth as well as develop strategic and
langkah-langkah stategis dan proaktif untuk menjaga proactive measures to maintain economic stability in
stabilitas ekonomi di Indonesia. Indonesia.
Bank Indonesia telah merevisi target pertumbuhan Bank Indonesia has revised Indonesia’s economic growth
ekonomi Indonesia menjadi 4,7% hingga 5,5%. Gubernur target to 4.7 percent to 5.5 percent. The Governor of Bank
Bank Indonesia menekankan perlunya peningkatan Indonesia emphasized the need to increase household
konsumsi rumah tangga untuk memperkuat permintaan consumption to strengthen domestic demand and
domestik dan meningkatkan ekspor guna mengimbangi boost exports to offset slowing demand from major
permintaan yang melambat dari mitra dagang utama. trading partners.
Melihat kondisi perekonomian tersebut, Bank Mestika Seeing these economic conditions, Bank Mestika is
optimis dapat melakukan pengembangan bisnis, optimistic that it can conduct business development,
dengan tetap mengutamakan prinsip kehati-hatian while still prioritizing the principle of prudence in running
dalam menjalankan bisnisnya. its business.
Penyaluran dana akan menyasar sektor-sektor prioritas Fund disbursement will target the Government’s priority
Pemerintah yang dapt membantu penguatan ekonomi sectors that can help strengthen the Indonesian
Indonesia. economy.
Penghimpunan dana masyarakat juga akan dilakukan The collection of public funds will also be carried out by
dengan memberikan variasi produk dan layanan yang providing a variety of products and services that benefit
menguntungkan nasabah dan perbankan. customers and banks.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 127
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PERBANDINGAN ANTARA PROYEKSI PADA AWAL TAHUN
BUKU DENGAN PENCAPAIAN BISNIS
Comparison Between Projections in The Beginning of The Book Year with
Business Achievements
Uraian Target 2024 Realisasi 2024
No
Description 2024 Target 2024 Realization
Laba/rugi Profit/loss
1 Pendapatan Bunga Bersih | Net interest income 1.010.836 916.277
2 Pendapatan operasional selain bunga | Operating in- 127.208 154.963
come except interest
3 Laba Operasional | Operational profit 570.860 521.017
4 Laba bersih | Net profit 446.416 403.389
Neraca | Balance sheet
5 Aset | Asset 17.001.975 16.577.961
6 Kredit yang Diberikan | Given loan 10.238.877 10.833.772
7 Dana Pihak Ketiga | Third Fund Parties 11.241.952 10.290.773
Struktur modal | Core Structure
8 Modal inti (tier 1) | Main core 5.190.164 5.058.298
9 Modal pelengkap (tier 2) | Complementary core 101.444 108.938
Total modal | Total Core 5.291.608 5.167.236
10 Total | ATMR 11.060.383 11.501.581
Perseroan dalam menyusun Rencana Bisnis Bank tahun In preparing the Bank’s Business Plan for 2024, the
2024 mempertimbangkan kondisi perekonomian dan Company considers economic conditions and indicators
indikator yang ditetapkan oleh regulator. set by regulators.
Perekonomian Indonesia di tahun 2024 menghadapi The Indonesian economy in 2024 faces various
berbagai tantangan dan dinamika yang mempengaruhi challenges and dynamics that affect economic growth.
pertumbuhan ekonomi. Perlambatan perekonomian The slowdown in the world economy has made interest
dunia membuat suku bunga bergerak naik dan tahun rates move up and the political year both in the US and
politik baik itu di Amerika dan di Indonesia, membuat Indonesia, making investors wait for certainty in the
para investor menunggu kepastian arahan pimpinan direction of the new country’s leadership.
negara yang baru.
Perseroan menetapkan Rencana Bisnis tahun 2024 The Company established the 2024 Business Plan
mempertimbangkan kompleksitas bisnis bank. Realisasi considering the complexity of the bank’s business.
pencapaian tahun 2024 dibandingkan dengan target The realization of achievements in 2024 compared
yang disampaikan dalam rencana bisnis, masih belum to the targets presented in the business plan, still has
mengalami peningkatan. Namun, likuiditas dan kualitas not increased. However, liquidity and credit quality
kredit tetap terjaga dan rasio keuangan dijaga agar tidak were maintained and financial ratios were kept within
melewati ambang batas yang ditentukan regulator. regulatory thresholds.
Merangkum kinerja bank KBMI 1, pencapaian Perseroan Summarizing the performance of KBMI 1 bank, the
berada pada hasil yang memuaskan. Kredit tumbuh Company’s achievements were at a satisfactory result.
13,5% (yoy), aset tumbuh 3,25% (yoy) dan rasio keuangan Loans grew 13.5% (yoy), assets grew 3.25% (yoy) and
terjaga dengan baik, salah satunya adalah rasio NPL financial ratios were well maintained, one of which was
gross di 0,66%. the gross NPL ratio at 0.66%.
Laba sedikit mengalami kontraksi di 3,2% (yoy) Profit slightly contracted by by 3.2% (yoy) due to
dikarenakan oleh meningkatnya biaya bunga Dana increased interest cost of third party funds and higher
Pihak Ketiga Dana Pihak Ketiga dan kenaikan suku lending rates. Throughout 2024, competition among
bunga pinjaman. Sepanjang tahun 2024, persaingan banks for public funds is very high, dominated by KBMI
antar bank dalam merebut dana masyarakat, sangat Banks 3 and 4 which have a wider reach than KBMI Banks
tinggi yang didominasi oleh Bank KBMI 3 dan 4 yang 1 and 2.
memiliki jangkauan yang lebih luas dibandingkan Bank
KBMI 1 dan 2.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PROYEKSI TAHUN 2025
Projection In 2025
Uraian Realisasi 2024 Proyeksi 2025
No
Description 2024 Realization 2025 Projection
Laba/rugi | Profit/loss
1 Pendapatan Bunga Bersih | Net interest income 916.277 973.263
2 Pendapatan operasional selain bunga 154.963 99.028
Operating income except interest
3 Laba Operasional | Operational profit 521.017 518.300
4 Laba bersih | Net profit 403.389 405.895
Neraca | Balance sheet
5 Aset | Asset 16.577.961 16.916.190
6 Kredit yang Diberikan | Given loan 10.833.772 10.888.950
7 Dana Pihak Ketiga | Third Fund Parties 10.290.773 10.900.000
Struktur modal | Core Structure
8 Modal inti (tier 1) | Main core 5.058.298 5.401.159
9 Modal pelengkap (tier 2) | Complementary core 108.938 108.513
Total modal | Total Core 5.167.236 5.509.672
10 Total | ATMR 11.501.581 11.720.611
Rencana Bisnis Bank untuk tahun 2025 disusun dengan The Bank’s Business Plan for 2025 was developed by
mempertimbangkan kondisi perekonomian, kebijakan considering economic conditions, government policies
Pemerintah dan indikator regulator. and regulatory indicators.
Bank Indonesia memperkirakan pertumbuhan ekonomi Bank Indonesia estimates Indonesia’s economic growth
Indonesia tahun 2025 di kisaran 4,7% hingga 5,5%. Hingga in 2025 in the range of 4.7% to 5.5%. At the time of this
saat laporan ini disusun, kondisi dunia masih berfokus report, the world is still focused on the tariff war issued
pada perang tarif yang dikeluarkan oleh Amerika Serikat by the United States which has a direct impact on the
yang berdampak langsung denganmelemahnya nilai weakening of the rupiah against the dollar.
tukar rupiah terhadap dollar.
Perseroan akan menyesuaikan proyeksi bisnis The Company will adjust business projections based
dengan berpedoman pada rencana pertumbuhan on the National Banking growth plan, regulatory targets
Perbankan Nasional, target regulator namun tetap but still considering the complexity of the Company’s
mempertimbangkan kompleksitas bisnis Perseroan. business.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
ASPEK PEMASARAN BARANG DAN JASA
Marketing Aspects on Goods and Services
Perseroan menyusun strategi untuk mencapai rencana The Company develops strategies to achieve the
bisnis yang telah disusun. Perseroan sebagai Lembaga business plan that has been prepared. The Company as
Jasa Keuangan menerapkan strategi pemasaran, a Financial Services Institution implements a marketing
dengan cara: strategy, by:
1. Meningkatkan penyaluran dana kepada masyarakat 1. Increasing the distribution of funds to the public
dengan memperluas jaringan kerjasama dan by expanding the network of cooperation and
melakukan segmentasi yang bertujuan untuk segmentation aimed at increasing the diversification
meningkatkan diversifikasi produk penyaluran dana of funds distribution products that can facilitate the
yang dapat mempermudah masyarakat dalam public in choosing the credit products needed.
memilih produk kredit yang dibutuhkan.
2. Mengembangkan fitur mobile banking dan internet 2. Developing mobile banking and internet banking
banking untuk memberikan pelayanan dan features to provide services and ease of transactions
kemudahan bertansaksi kepada seluruh nasabah. to all customers.
3. Mengoptimalkan penghimpunan dana pihak ketiga 3. Optimizing the collection of third party funds by
dengan membuat program tabungan dengan suku creating savings programs with competitive interest
bunga yang kompetitif, promo, reward, cashback rates, promos, rewards, cashback and others.
dan lain-lain.
4. Meningkatkan pertumbuhan fee based income 4. Increase the growth of fee-based income by
dengan diversifikasi produk dan layanan yang diversifying products and services needed by
dibutuhkan nasabah. customers.
5. Menarik dana murah di pasaran dengan 5. Attract low cost funds in the market by increasing the
meningkatkan program penarikan undian “Gempita” “Gempita” lottery draw program.
6. Transformasi digital perbankan dengan 6. Digital banking transformation by accelerating the
mempercepat implementasi DigitalLoan dan Digital implementation of DigitalLoan and Digital Banking.
Banking.
7. Meningkatkan program pengembangan kompetensi 7. Improving marketing employee competency
karyawan marketing melalui Akademi Mestika yaitu development program through Akademi Mestika in
berupa training-training dan program motivasi. the form of trainings and motivational programs.
130 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
URAIAN DIVIDEN
Dividend Description
Berdasarkan hasil Rapat Umum Pemegang Saham Based on the results of the Annual General Meeting of
Tahunan tanggal 27 Mei 2024 yang tertuang dalam akta Shareholders dated May 27, 2024 as stated in Notarial
Notaris No. 234 tahun 2024 memutuskan bahwa : deed No. 234 of 2024 decided that:
“Menyetujui pembagian dividen kepada Pemegang “Granting the dividend distribution to shareholders as
Saham sebesar Rp 138.007.647.776 atau sebesar Rp 34,27 many as Rp 138,007,647,776 or Rp 34.27 per shares.
per lembar saham.
Dividen dibagikan kepada pemegang saham sebanyak Dividens are distributed to shareholders as manu as
4.027.068.800 lembar saham setelah dikurangi dengan 4,027,068,800 shares after substracting the treasury
saham treasuri yang dimiliki perseroan sebesar shares owned by Company 63,021,200 shares.
63.021.200 lembar saham.
Dividen yang dibagikan sebesar 33,08% dari laba Dividends distributed amounted to 33.08% of net income
bersih tahun 2023. Rencana pembagian dividen tidak in 2023. The dividend distribution plan does not affect
mempengaruhi kinerja keuangan dikarenakan Perseroan financial performance because the Company has a
memiliki saldo positif. Prosedur pembagian dividen telah positive balance. Dividend distribution procedures have
dilakukan sesuai dengan regulasi yang mengatur. been carried out in accordance with the governing
regulations.
Pembagian dividen ini telah dilakukan sesuai dengan This dividend distribution has been carried out in
regulasi yang berlaku, dengan perincian sebagai berikut: accordance with applicable regulations, with the
following details:
Tanggal
Tahun Buku Tanggal Recording Dividen per saham
No Pembayaran Dividen
Fiscal Year RUPS Date AMS Date Dividend per share
Payment Date
1 2023 27 Mei 2024 6 Juni 2024 27 Juni 2024 Rp138.007.647.776 Rp34,27
2 2022 7 Juni 2023 15 Mei 2023 7 Juli 2023 Rp138.007.647.776 Rp34,26
3 2021 24 Mei 2022 8 Juni 2022 23 Juni 2022 Rp138.000.000.000 Rp34,26
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile REALISASI PENGGUNAAN DANA HASIL PENAWARAN UMUM Realization of The Use of Public Offering Funds Penawaran umum Bank Mestika dilakukan dengan The public offering of Bank Mestika was conducted melepaskan saham ke publik sebanyak 430.000.000 by releasing shares to the public of 430,000,000 (four (empat ratus tiga puluh juta) saham biasa atas nama hundred thirty million) ordinary shares on behalf of PT milik PT Mestika Benua Mas atau sekitar 10,51% (sepuluh Mestika Benua Mas or around 10.51% (ten point five one koma lima satu persen) dari modal yang ditempatkan percent) of the issued and fully paid capital so that all dan disetor penuh, sehingga seluruh dana hasil proceeds received from the public offer by PT Mestika penawaran umum diterima oleh PT Mestika Benua Mas Benua Mas as the founder and Bank Mestika as a selaku pendiri dan Bank Mestika sebagai entitas anak subsidiary do not receive the results of the public offering. tidak menerima hasil penawaran umum. INFORMASI DAN FAKTA MATERIAL MENGENAI INVESTASI, EKSPANSI, DIVESTASI, PENGGABUNGAN/PELEBURAN USAHA, AKUISISI, RESTRUKTURISASI UTANG/MODAL TRANSAKSI AFILIASI, DAN TRANSAKSI YANG MENGANDUNG BENTURAN KEPENTINGAN Information and Material Facts About Investment, Expansion, Divestment, Combination/Business Destruction, Acquisition, Debt/Capital Restructuring, Affiliate Transactions, and Transactions Containing Conflict of Interest Sepanjang tahun 2024, tidak terdapat informasi penting Throughout 2024, there was no important information menengai investasi, ekspansi, divestasi, penggabungan/ regarding investment, expansion, divestment, business peleburan usaha, akuisisi dan restrukturisasi utang/ merger / consolidation, debt / capital acquisition and modal, transaksi afiliasi dan transaksi yang mengandung restructuring, affiliate transactions and transactions benturan kepentingan. containing conflicts of interest. Begitu juga terkait transaksi dengan pihak terafiliasi Likewise, related transactions with affiliated parties only hanya mencakup penghimpunan dana dan pinjaman cover fund collection and loans and have been carried dan telah dilakukan sesuai dengan Peraturan Bank out in accordance with Bank Indonesia Regulation No. Indonesia No. 7/3/PBI/2005. Seluruh transaksi telah 7/3 / PBI / 2005. All transactions have been audited and diaudit dan disajikan didalam Laporan Keuangan presented in the Audited Bank Financial Report and in Audited Bank dan pada buku ini bab I: Profil Perusahaan. this book chapter I: Company Profile. PERUBAHAN KETENTUAN PERATURAN PERUNDANG- UNDANGAN YANG BERPENGARUH SIGNIFIKAN TERHADAP EMITEN DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN Changes of The Terms of Law Regulations That Significantly Affect The Emitment and Its Impact on Financial Reports Sepanjang tahun 2024, terdapat beberapa perubahan Throughout 20243, there were several regulatory changes regulasi yang dikeluarkan oleh regulator. Sebagai bentuk issued by the regulator. As a form of compliance with penerapan kepatuhan akan penerapan tata kelola the implementation of good governance, the Company yang baik, Perseroan telah mempelajari dan melakukan has studied and implemented these changes into the penerapan perubahan tersebut kedalam kegiatan bisnis Company’s business activities and operations. Some dan operasional Perseroan. Beberapa perubahan yang of the changes that have a significant effect on the berpengaruh signifikan terhadap Perseroan adalah Company are as follows: sebagai berikut: 132 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
1 POJK Nomor 5 Tahun 2024 1. Penyelarasan dan pengkinian beberapa Bank telah menyusun
tanggal 25 Maret 2024 ketentuan menjadi sekaligus ke dalam 1 POJK dan menetapkan
tentang Penetapan Status yang mencakup kebijakan dan prosedur
Pengawasan dan Penanganan a. penyesuaian koordinasi penetapan Bank Rencana Aksi Pemulihan.
Permasalahan Bank Umum Sistemik dan Capital Surcharge, Rencana Aksi Pemulihan
POJK ini mulai berlaku pada b. penyesuaian status pengawasan bank dan dan Revisi Rencana Aksi
tanggal 27 Maret 2024. tindak lanjut pengawasan bank, Pemulihan atas arahan
c. penyusunan rencana aksi pemulihan bank OJK telah disampaikan
(recovery plan) yang juga diberlakukan bagi kepada OJK.
bank selain bank sistemik, dan
d. penyesuaian mekanisme pendirian dan
permodalan bank perantara dalam rangka
resolusi bank oleh Lembaga Penjaminan
Simpanan (LPS).
2. Bagi Bank yang telah melakukan kegiatan usaha
sebelum tanggal 31 Desember 2023 dan pertama
kali dikenakan kewajiban penyusunan dan
penyampaian Rencana Aksi Pemulihan kepada
OJK, Bank wajib
a. menyusun dan menyampaikan Rencana Aksi
Pemulihan kepada OJK paling lambat akhir
November 2024; dan
b. memenuhi kepemilikan simpanan dan/atau
instrumen utang atau investasi yang memiliki
karakteristik modal, milik PSP dan/atau PSPT,
dan/atau milik pihak lain, bagi Bank KBMI 1
yaitu paling lambat tanggal 31 Desember 2027.
Bank wajib menyampaikan pengkinian Rencana Aksi
Pemulihan kepada OJK paling lambat akhir bulan
November bagi pengkinian Rencana Aksi Pemulihan
secara berkala dan/atau 1 bulan setelah evaluasi dan
pengujian (stress testing) Rencana Aksi Pemulihan
berdasarkan kondisi tertentu yang akan berpengaruh
signifikan bagi Bank.
(POJK (Financial services 1. The alignment and updating of several provisions The bank has prepared
authority regulation) Number 5 into a single Financial services authority regulation and established policies
of 2024 dated March 25, 2024 that covers and procedures for the
concerning the Establishment of a. the adjustment of coordination in the Recovery Action Plan. The
Supervision Status and Handling designation of Systemic Banks and Capital Recovery Action Plan and
of Issues of Commercial Surcharge, revisions of the Recovery
Banks. This (Financial services b. the adjustment of bank supervision status and Action Plan based
authority regulation becomes follow-up on bank supervision, on financial services
effective on March 27, 2024). c. the preparation of a recovery plan that is authority directives
also applicable to banks other than systemic have been submitted
banks, and to financial services
d. the adjustment of the mechanism for authority.
the establishment and capitalization of
intermediary banks for bank resolution by the
Deposit Insurance Corporation (LPS).
2. For banks that have conducted business activities
before December 31, 2023, and are first subject to
the obligation to prepare and submit a Recovery
Action Plan to Financial services authority , the
bank is required to
a. prepare and submit the Recovery Action Plan
to financial services authority no later than the
end of November 2024; and
b. meet the ownership of deposits and/or debt
or investment instruments that have capital
characteristics, owned by PSP and/or PSPT,
and/or owned by others, for KBMI (Bank Group
Based on Core Capital) 1 Banks no later than
December 31, 2027.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 133
Page 134
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
Banks must submit updates of the Recovery Action
Plan to financial services authority no later than the
end of November for periodic updates of the Recovery
Action Plan and/or one month after the evaluation
and testing (stress testing) of the Recovery Action
Plan based on certain conditions that will significantly
affect the bank.
2 POJK Nomor 11 Tahun 2024 1. Penambahan Pelapor wajib pada SLIK, Bank menyampaikan
tanggal 22 Juli 2024 tentang penyesuaian pedoman pelaporan dan kode Laporan Debitur sesuai
Perubahan Kedua atas POJK referensi, perluasan cakupan informasi debitur dengan pedoman yang
Nomor 18/POJK.03/2017 tentang sehubungan dengan penambahan jenis pelapor, telah ditetapkan oleh
Pelaporan dan Permintaan serta perluasan cakupan informasi debitur (ideb) Regulator.
Informasi Debitur Melalui Sistem yang lebih komprehensif dengan penambahan
Layanan Informasi Keuangan informasi pendukung aktivitas penyediaan dana
POJK ini mulai berlaku pada dalam cakupan fasilitas yang diterima debitur
tanggal 31 Juli 2024. yang meliputi pertanggungan/pengelolaan risiko,
penjaminan, dan/atau LPBBTI.
SEOJK No.11/SEOJK.01/2024
tanggal 2 Oktober 2024 tentang Pelapor menyampaikan Laporan Debitur sesuai
Pelaporan dan Permintaan dengan pedoman penyusunan Laporan Debitur
Informasi Debitur Melalui Sistem dalam Lampiran I SEOJK Nomor 11/SEOJK.01/2024
Layanan Informasi Keuangan dimulai sejak posisi data bulan Oktober 2024.
SEOJK ini mulai berlaku pada
tanggal 2 Oktober 2024.
POJK (Financial services 1. The addition of mandatory reporters to SLIK, Banks submit Debtor
authority regulation) Number adjustment of reporting guidelines and reference Reports in accordance
11 of 2024 dated July 22, codes, expansion of debtor information related with the guidelines
2024, concerning the Second to the addition of types of reporters, as well as established by the
Amendment to POJK Number broader coverage of debtor information (ideb) Regulator).
18/POJK.03/2017 regarding that is more comprehensive, including additional
Reporting and Information supporting information related to the funding
Requests for Debtors through provision activities within the scope of facilities
the Financial Information received by debtors that include risk coverage/
Service System This POJK management, guarantees, and/or LPBBTI.
becomes effective on July 31,
2024. Reporters submit Debtor Reports in accordance with
the Debtor Report preparation guidelines in Annex I of
SEOJK (Circular letter of the SEOJK Number 11/SEOJK.01/2024 starting from the data
financial services authority) position of October 2024.
No.11/SEOJK.01/2024 dated
October 2, 2024, concerning
Reporting and Information
Requests for Debtors through
the Financial Information
Service System. This SEOJK
takes effect on October 2, 2024.
134 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 135
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
3 POJK Nomor 12 Tahun 2024 1. Definisi dan penjelasan jenis perbuatan yang Bank telah melakukan
tanggal 23 Juli 2024 tentang tergolong Fraud yang merujuk pada Fraud Tree pengkinian Strategi Anti
Penerapan Strategi Anti Fraud Association of Certified Fraud Examiners (AFCE) Fraud sesuai dengan
bagi Lembaga Jasa Keuangan 2. Ruang lingkup pihak yang terlibat meliputi LJK ketentuan yang berlaku.
POJK ini mulai berlaku pada dan organisasi yang dikendalikan, konsumen
tanggal 31 Oktober 2024. dan pihak lain yang bekerjasama dengan LJK
(termasuk sektor swasta).
3. Kewajiban penerapan Fraud Detection System
disertai peningkatan pemahaman pihak internal
dan eksternal yang terkait, dan didukung
penerapan manajemen risiko yang memadai.
Bank wajib menyampaikan kepada OJK Strategi Anti
Fraud dengan mengacu pada Pedoman Penerapan
Strategi Anti Fraud bagi Lembaga Jasa Keuangan
dalam jangka waktu paling lama 3 bulan terhitung
sejak berlakunya POJK ini.
POJK (Financial services 1. Definitions and explanations of actions classified Banks have updated
authority regulation) Number as Fraud referring to the Fraud Tree of the the Anti-Fraud Strategy
12 of 2024 dated July 23, 2024, Association of Certified Fraud Examiners (AFCE). in accordance with
concerning the Implementation 2. The scope of the parties involved includes Financial applicable provisions.
of Anti-Fraud Strategies for Service Institutions and controlled organizations,
Financial Service Institutions. consumers, and other parties cooperating with
This POJK becomes effective on Financial Service Institutions (including the private
October 31, 2024. sector).
3. The obligation to implement a Fraud Detection
System accompanied by an increase in
understanding among related internal and
external parties, supported by the application of
adequate risk management.
Banks must submit to OJK the Anti-Fraud Strategy
referring to the Guidelines for Implementing Anti-
Fraud Strategies for Financial Service Institutions
within a maximum period of 3 months from the
effective date of this POJK.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 135
Page 136
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
4 POJK Nomor 13 Tahun 2024 1. Bank wajib menyusun, mengumumkan, dan Bank telah melaksanakan
tanggal 30 Juli 2024 tentang menyampaikan SBDK, melalui: Publikasi SBDK Terkini.
Transparansi dan Publikasi Suku a. Laporan Publikasi SBDK terkini dan pengkinian
Bunga Dasar Kredit bagi Bank pengumuman Laporan Publikasi SBDK setiap
Umum Konvensional. adanya perubahan yang diumumkan kepada
POJK ini mulai berlaku pada masyarakat pada situs web Bank dan setiap
tanggal 12 Agustus 2024. kantor Bank, serta pada kanal digital dan/
atau media elektronik lain, antara lain layanan
digital dan media sosial resmi Bank.
b. Laporan Rincian SBDK yang disampaikan
kepada OJK melalui sistem pelaporan OJK
secara bulanan dengan mengungkapkan
posisi data yang digunakan.
2. Bank wajib memelihara pengumuman Laporan
Publikasi SBDK pada situs web Bank paling sedikit
untuk 5 tahun terakhir.
3. Kewajiban Pengumuman Laporan Publikasi SBDK
dan Penyampaian Laporan Rincian SBDK pertama
kali dilakukan sejak posisi data Oktober 2024.
Surat pemberitahuan persetujuan kredit kepada
nasabah harus memuat informasi yang lengkap dan
dapat dipahami oleh nasabah.
POJK (Financial Services 1. Banks are required to prepare, announce, and The bank has published
Authority Regulation) Number submit the Prime Lending Rate (PLR/SBDK), through: the latest SBDK.
13 of 2024 dated July 30, 2024, a. The latest base lending rate Publication
concerning Transparency and Report and updates to the prime lending rate
Publication of Basic Credit Publication Report announcement whenever
Interest Rates for Conventional there is a change announced to the public on
Commercial Banks. the Bank’s website and every Bank office, as well
This POJK becomes effective on as on digital channels and/or other electronic
August 12, 2024. media, including digital services and the Bank’s
official social media.
b. Detailed Prime Lending rate (SBDK) Reports
submitted to OJK (Financial services authority)
through the OJK reporting system on a monthly
basis, revealing the position data used.
2. Banks are required to maintain the announcement
of the SBDK Publication Report on the Bank’s website
for at least the last 5 years.
3. The obligation to announce the Prime Lending Rate
(SBDK) Publication Report and submit the Detailed
BLR Report is first performed based on the data
position of October 2024.
Notification letters for credit approval to customers must
contain complete and understandable information for
customers.
136 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
5 POJK Nomor 15 Tahun 2024 1. Penyusunan informasi dan laporan keuangan Bank telah memiliki
tanggal 2 Oktober 2024 tentang mencakup kewajiban bank untuk memiliki Kebijakan dan Prosedur
Integritas Pelaporan Keuangan proses pelaporan keuangan yang berintegritas dalam melaksanakan
Bank POJK ini mulai berlaku dan memiliki kebijakan/prosedur pengendalian pengendalian internal
pada tanggal 9 Oktober 2024. internal dalam proses pelaporan keuangan, pada masing-masing
serta larangan bagi direksi, dewan komisaris, bagian terkait. Bank telah
dan pejabat eksekutif terhadap praktik window menunjuk Bagian Anti
dressing. Fraud sebagai bagian
2. Tugas dan tanggung jawab direksi dan dewan yang bertanggung jawab
komisaris dalam proses pelaporan keuangan, terhadap pencegahan
termasuk pemantauan dan evaluasi oleh kecurangan atau
komite audit, serta dukungan pemegang saham manipulasi dalam
pengendali dalam proses pelaporan keuangan Informasi Keuangan dan/
yang berkualitas dan andal. atau Laporan Keuangan
3. Kewajiban pihak terafiliasi untuk menghindari Bank.
tindakan intervensi kepada bank dalam proses
pelaporan keuangan.
4. Bank menyusun, menetapkan, dan memastikan
penerapan kebijakan dan prosedur pengendalian
internal dalam proses pelaporan keuangan Bank
paling lama 3 bulan terhitung sejak POJK ini
diundangkan.
Bank membentuk unit kerja khusus atau menunjuk
Pejabat Eksekutif yang bertanggung jawab terhadap
pencegahan kecurangan atau manipulasi dalam
Informasi Keuangan dan/atau Laporan Keuangan
Bank paling lama 6 bulan terhitung sejak POJK ini
diundangkan.
POJK (Financial Services 1. The preparation of information and financial Banks have established
Authority Regulation) Number reports includes the obligation of banks to have policies and procedures
15 of 2024 dated October 2, a financial reporting process that is integral and for implementing
2024, concerning the Integrity has internal control policies/procedures in the internal controls in
of Bank Financial Reporting, will financial reporting process, as well as prohibitions each relevant part.
take effect on October 9, 2024. for the board of directors, board of commissioners, Banks have appointed
and executive officials against window dressing the Anti-Fraud Unit as
practices. the responsible part
2. The tasks and responsibilities of the board of for preventing fraud
directors and board of commissioners in the or manipulation in
financial reporting process, including monitoring Financial Information
and evaluation by the audit committee, as well as and/or Bank Financial
support from controlling shareholders in the process Reports.
of delivering quality and reliable financial reporting.
3. The obligation of affiliated parties to avoid
intervention in the bank’s financial reporting process.
4. Banks must prepare, establish, and ensure the
implementation of internal control policies and
procedures in the financial reporting process no
later than 3 months from the issuance of this POJK.
Banks must establish a special working unit or appoint
an executive officer responsible for preventing fraud
or manipulation in Financial Information and/or Bank
Financial Reports no later than 6 months from the
issuance of this POJK.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 137
Page 138
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
6 SEOJK Nomor 13/SEOJK.08/2024 1. PUJK memiliki kewajiban menyusun dan Bank telah
tanggal 24 Oktober 2024 menyampaikan kepada OJK mengimplementasikan
tentang Penyusunan dan a. Laporan rencana kegiatan untuk hal-hal yang diatur
Penyampaian Laporan Rencana meningkatkan Literasi Keuangan oleh peraturan. Bank
dan Realisasi Literasi Keuangan b. Laporan realisasi kegiatan untuk telah memiliki pedoman
dan Inklusi Keuangan meningkatkan Literasi Keuangan Literasi Keuangan
SEOJK ini mulai berlaku pada c. Laporan rencana kegiatan untuk dan Inklusi Keuangan.
tanggal 24 Oktober 2024. meningkatkan Inklusi Keuangan Laporan rencana dan
d. Laporan realisasi kegiatan untuk laporan realisasi Literasi
meningkatkan Inklusi Keuangan Keuangan dan Inklusi
Dengan mengacu pada format dan pedoman Keuangan disampaikan
penyusunan laporan kegiatan untuk sesuai dengan
meningkatkan Literasi Keuangan dan Inklusi ketentuan.
Keuangan sebagaimana tercantum dalam
Lampiran SEOJK Nomor 13/SEOJK.08/2024.
PUJK menunjuk salah satu anggota direksi yang
bertanggung jawab atas penyusunan dan penyajian
laporan Literasi Keuangan dan Inklusi Keuangan
melalui kebijakan internal masing-masing PUJK.
SEOJK (OJK Circular letter) 1. PUJK (Financial Services Operator) has the Banks have
Number 13/SEOJK.08/2024 obligation to prepare and submit to OJK implemented the
dated October 24, 2024, a. Activity plan report to improve Financial Literacy provisions set forth by the
concerning the Preparation and b. Realization report of activities to improve regulations. Banks have
Submission of Financial Literacy Financial Literacy established guidelines
and Financial Inclusion Plan c. Activity plan report to enhance Financial for Financial Literacy
and Realization Reports, will Inclusion and Financial Inclusion.
take effect on October 24, 2024. d. Realization report of activities to enhance The activity plan report
Financial Inclusion. and realization report
Referring to the format and guidelines for for Financial Literacy
preparing reports on activities to improve and Financial Inclusion
Financial Literacy and Financial Inclusion are submitted in
as stated in Annex SEOJK Number 13/ accordance with the
SEOJK.08/2024. provisions.
PUJK appoints one member of the board of directors
responsible for the preparation and presentation
of Financial Literacy and Financial Inclusion reports
through each PUJK’s internal policy.
138 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
7 POJK Nomor 19 Tahun 2024 1. Bank wajib melakukan perhitungan, pelaporan, Bank melakukan
tanggal 1 November 2024 dan publikasi perhitungan dan nilai LCR baik perhitungan, pelaporan,
tentang Perubahan atas individual maupun konsolidasi: dan publikasi perhitungan
POJK Nomor 42/POJK.03/2015 a. Perhitungan LCR secara harian, pertama kali nilai LCR berdasarkan
tentang Kewajiban Pemenuhan dilakukan untuk posisi 1 Desember 2024. ketentuan.
Rasio Kecukupan Likuiditas b. Perhitungan dan pelaporan LCR secara
(Liquidity Coverage Ratio) bagi bulanan, pertama kali dilakukan untuk posisi
Bank Umum akhir bulan Desember 2024 dengan tata cara,
POJK ini mulai berlaku pada format dan jangka waktu dilakukan sesuai
tanggal 8 November 2024. dengan POJK mengenai pelaporan bank
umum melalui sistem pelaporan OJK.
c. Publikasi perhitungan dan nilai LCR triwulanan
melalui situs web Bank, pertama kali dilakukan
untuk posisi akhir bulan Desember 2024
dengan tata cara, format dan jangka waktu
dilakukan sesuai dengan POJK mengenai
transparansi dan publikasi laporan bank.
2. Hasil perhitungan LCR harian menjadi dasar
perhitungan LCR dalam pelaporan bulanan dan
triwulanan.
Selain kewajiban menghitung LCR, Bank wajib
memantau kondisi dan kecukupan likuiditas dengan
menggunakan indikator tertentu, serta melakukan
ILAAP yang disesuaikan dengan ukuran, karakteristik,
dan kompleksitas usaha Bank.
POJK Number 19 of 2024 dated 1. Banks are required to perform calculations, Banks perform
November 1, 2024, concerning reporting, and publication of the LCR calculation calculations, reporting,
Amendments to POJK Number and value both individually and consolidated: and publication of the
42/POJK.03/2015 on the a. Daily LCR calculations, to be first conducted for LCR value calculation
Obligations for Compliance with the position on December 1, 2024. based on provisions.
the Liquidity Coverage Ratio b. Monthly LCR calculations and reporting, to be first
(LCR) for Commercial Banks, conducted for the end of December 2024 with
will take effect on November 8, procedures, formats, and timelines performed
2024. in accordance with POJK regarding reporting by
commercial banks through the OJK reporting
system.
c. Quarterly publication of LCR calculations and
values through the Bank’s website, to be first
conducted for the end of December 2024
with procedures, formats, and timelines
performed in accordance with POJK regarding
transparency and publication of bank reports.
2. The results of the daily LCR calculations will serve
as the basis for the LCR calculations in monthly
and quarterly reports.
In addition to the obligation to calculate the LCR,
banks are required to monitor liquidity conditions and
adequacy using specific indicators, as well as conduct
ILAAP (Internal Liquidity Adequacy Assessment
Process) adjusted to the size, characteristics, and
complexity of the bank’s business.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 139
Page 140
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
8 POJK Nomor 20 Tahun 2024 Bank wajib melakukan pemantauan pemenuhan NSFR, Bank melakukan
tanggal 1 November 2024 menyampaikan laporan dan mempublikasikan NSFR pemantauan pemenuhan
tentang Perubahan atas baik secara individu maupun konsolidasi, pertama NSFR, menyampaikan
POJK Nomor 50/POJK.03/2017 kali dilakukan untuk posisi akhir bulan Desember 2024 laporan dan publikasi
tentang Kewajiban Pemenuhan a. Pemantauan pemenuhan NSFR secara bulanan, NSFR berdasarkan
Rasio Pendanaan Stabil Bersih b. Penyampaian Kertas Kerja NSFR dan Laporan NSFR ketentuan yang berlaku
(Net Stable Funding Ratio) bagi posisi akhir triwulan, dengan tata cara, format
Bank Umum dan jangka waktu dilakukan sesuai dengan POJK
POJK ini mulai berlaku pada mengenai pelaporan bank umum melalui sistem
tanggal 8 November 2024. pelaporan OJK.
Publikasi dan pengungkapan Laporan NSFR posisi
akhir triwulan dengan tata cara, format dan jangka
waktu dilakukan sesuai dengan POJK mengenai
transparansi dan publikasi laporan bank.
POJK Number 20 of 2024 dated This regulation will take effect on November 8, 2024. Banks will monitor
November 1, 2024, concerning Banks are required to monitor compliance with NSFR, compliance with
Amendments to POJK Number submit reports, and publish NSFR both individually NSFR, submit reports,
50/POJK.03/2017 regarding and on a consolidated basis, starting with the end-of- and publish NSFR
the Obligation to Fulfill the Net month position for December 2024. according to applicable
Stable Funding Ratio (NSFR) a. monthly monitoring of NSFR compliance, regulations.
for Commercial Banks. This b. submission of NSFR Working Papers and NSFR
regulation will take effect on reports for the end-of-quarter position, with
November 8, 2024. procedures, formats, and timelines in accordance
with the POJK regarding reporting by commercial
banks through the OJK reporting system.
The publication and disclosure of the NSFR report for
the end-of-quarter position will follow procedures,
formats, and timelines as outlined in the POJK
regarding transparency and the publication of bank
reports.
9 SEOJK Nomor 18/SEOJK.08/2024 PUJK melakukan identifikasi, pengukuran, dan analisis Bank telah melakukan
tanggal 10 Desember 2024 terhadap Penilaian Sendiri secara memadai dan sesuai pengkinian terhadap
tentang Penilaian Sendiri dengan kondisi yang sebenarnya untuk pemenuhan Kebijakan dan Prosedur
Terhadap Pemenuhan ketentuan Pelindungan Konsumen dan masyarakat Tertulis Pelindungan
Ketentuan Pelindungan di sektor jasa keuangan dan menyampaikan laporan Konsumen dengan
Konsumen dan Masyarakat di hasil Penilaian Sendiri kepada OJK mencakup berpedoman pada
Sektor Jasa Keuangan penilaian terhadap prinsip Pelindungan Konsumen ketentuan yang berlaku.
SEOJK ini mulai berlaku pada dan masyarakat, yang dilakukan melalui pengisian:
tanggal 10 Desember 2024 a. Kertas Kerja umum terhadap pemenuhan
ketentuan Pelindungan Konsumen dan
masyarakat;
b. Kertas Kerja pelaksanaan kegiatan dalam rangka
meningkatkan literasi dan inklusi keuangan
kepada Konsumen dan masyarakat;
c. Kertas Kerja pelindungan data dan informasi
Konsumen;
d. Kertas Kerja desain produk dan layanan;
e. Kertas Kerja penyediaan dan penyampaian
informasi produk dan layanan;
f. Kertas Kerja pemasaran produk dan layanan;
g. Kertas Kerja penyusunan perjanjian terkait produk
dan layanan;
h. Kertas Kerja pemberian layanan atas penggunaan
produk dan layanan; dan
Kertas Kerja penanganan pengaduan dan
penyelesaian sengketa atas produk dan layanan.
140 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
SEOJK Number 18/ PUJK must identify, measure, and analyze Self- Banks have updated
SEOJK.08/2024 dated Assessments adequately and in accordance with their Written Policies
December 10, 2024, regarding actual conditions for compliance with Consumer and and Procedures for
Self-Assessment of Compliance Community Protection regulations in the financial Consumer Protection
with Consumer and Community services sector, and submit the results of the Self- in accordance with
Protection Regulations in the Assessment to OJK, including assessments of the applicable regulations.
Financial Services Sector. principles of Consumer and Community Protection,
This SEOJK will take effect on carried out through the completion of:
December 10, 2024. a. General Working Papers on compliance with
Consumer and Community Protection regulations;
b. Working Papers on activities to improve financial
literacy and inclusion for Consumers and
communities;
c. Working Papers on the protection of Consumer
data and information;
d. Working Papers on product and service design;
e. Working Papers on the provision and dissemination
of product and service information;
f. Working Papers on product and service marketing;
g. Working Papers on the preparation of agreements
related to products and services;
h. Working Papers on service provision related to the
use of products and services; and
Working Papers on handling complaints and resolving
disputes related to products and services.
10 POJK Nomor 26 Tahun 2024 1. Bank wajib memiliki kebijakan dan prosedur dalam Bank akan melaksanakan
tanggal 10 Desember 2024 melakukan dan/atau menerima pengalihan berdasarkan ketentuan.
tentang Perluasan Kegiatan piutang yang merupakan bagian dari kebijakan
Usaha Perbankan perkreditan dan prosedur perkreditan.
POJK ini mulai berlaku pada 2. Bank yang telah memiliki perjanjian kredit antara
tanggal 13 Desember 2024. Bank dan nasabah dan belum memuat klausula
persetujuan terkait pengalihan piutang dalam
perjanjian kredit harus memperoleh persetujuan
nasabah sebelum melakukan pengalihan piutang
kepada pihak lain.
3. Bank Umum wajib memiliki kebijakan dan prosedur
tertulis untuk mengelola risiko terkait pemberian
layanan garansi/jaminan.
Dalam hal Bank Umum memanfaatkan penggunaan
Tanda Tangan Elektronik dalam penyelenggaraan
produk Bank Umum, Bank Umum wajib memiliki
kebijakan dan prosedur dalam penggunaan Tanda
Tangan Elektronik.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 141
Page 142
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
POJK Number 26 of 2024 dated 1. Banks must have policies and procedures for This will be implemented
December 10, 2024, regarding conducting and/or accepting the transfer of according to regulations.
the Expansion of Banking receivables that are part of the credit policy and
Business Activities. This POJK credit procedures.
will take effect on December 13, 2. Banks that have credit agreements with customers
2024. and do not include approval clauses regarding
the transfer of receivables in the credit agreement
must obtain the customer’s consent before
transferring receivables to third parties.
3. Commercial Banks must have written policies
and procedures to manage risks related to the
provision of guarantees.
If a Commercial Bank utilizes Electronic Signatures
in the implementation of its products, it must have
policies and procedures for the use of Electronic
Signatures.
11 POJK Nomor 28 Tahun 2024 Sistem Informasi Pelaku di Sektor Jasa Keuangan Akan dilaksanakan
tanggal 12 Desember 2024 diharapkan bahwa pengguna dapat mengambil sesuai dengan
tentang Pengelolaan Informasi tindakan yang lebih efektif dan cepat untuk ketentuan.
Rekam Jejak Pelaku Melalui mengurangi dampak kerugian finansial. Pengguna
Sistem Informasi Pelaku di dapat mengakses dan menggunakan Data dan
Sektor Jasa Keuangan Informasi Rekam Jejak Pelaku di Sektor Jasa Keuangan
POJK ini mulai berlaku pada melalui SIPELAKU.
tanggal 17 Desember 2024.
POJK Number 28 of 2024 dated The Actor Information System in the Financial Services This will be implemented
December 12, 2024, regarding Sector aims to enable users to take more effective and according to regulations.
the Management of Actor rapid actions to reduce the impact of financial losses.
Track Records through the Users can access and utilize Data and Information on
Actor Information System in the Actor Track Records in the Financial Services Sector
Financial Services Sector. through SIPELAKU.
This POJK will take effect on
December 17, 2024.
12 POJK Nomor 31 Tahun 2024 Penambahan ketentuan perintah Penggabungan, Bank akan melaksanakan
tanggal 19 Desember 2024 Peleburan, Pengambilalihan, Integrasi, dan/atau berdasarkan ketentuan.
tentang Perintah Tertulis Konversi (Perintah Tertulis P3IK) sesuai Pasal 8A UU
POJK ini mulai berlaku pada OJK dengan disusun secara OJK wide (memenuhi
tanggal 23 Desember 2024. kepentingan seluruh LJK) serta penyelarasan
Ketentuan terkait pengawasan market conduct (EPK)
dalam “pemberian perintah atau tindakan tertentu”
sesuai Pasal 244 UU P2SK
POJK Number 31 of 2024 dated The addition of provisions for Orders of Mergers, Banks will comply with
December 19, 2024, regarding Consolidations, Acquisitions, Integration, and/or the regulations.
Written Orders. This POJK will Conversions (Written Orders P3IK) as per Article 8A
take effect on December 23, of the OJK Law will be composed OJK-wide (meeting
2024. the interests of all financial service institutions) and
the alignment of provisions related to market conduct
supervision (EPK) in “issuing orders or specific actions”
according to Article 244 of the P2SK Law.
142 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
13 POJK Nomor 44 Tahun 2024 1. Definisi dan cakupan Rahasia Bank serta Bank akan melaksanakan
tanggal 24 Desember 2024 penjelasan bahwa nasabah debitur atau nasabah berdasarkan ketentuan.
tentang Rahasia Bank penerima fasilitas tidak termasuk Rahasia Bank,
POJK ini mulai berlaku pada namun tetap dijaga kerahasiaannya sesuai
tanggal 27 Desember 2024. dengan ketentuan peraturan perundang-
undangan, antara lain, Undang-Undang mengenai
pelindungan data pribadi dan Peraturan Otoritas
Jasa Keuangan mengenai pelindungan konsumen
dan masyarakat di sektor jasa keuangan.
2. Kewajiban Bank dan Pihak Terafiliasi merahasiakan
informasi mengenai Nasabah Penyimpan dan
Simpanannya dan/atau Nasabah Investor dan
Investasinya, serta 13 hal yang dikecualikan dari
Rahasia Bank.
Kewajiban Bank memiliki prosedur internal mengenai
pembukaan Rahasia Bank serta keharusan Bank
mendokumentasikan seluruh permintaan dan
pemberian pembukaan informasi Rahasia Bank.
POJK Number 44 of 2024 dated 1. Definition and scope of Bank Secrets and an The bank will implement
December 24, 2024, concerning explanation that debtor customers or customers this based on the
Bank Secrets, will take effect on receiving facilities are not included in Bank provisions.
December 27, 2024. Secrets, but their confidentiality is still maintained
in accordance with the provisions of laws and
regulations, among others, the Law on Personal
Data Protection and the Financial Services Authority
Regulation on the protection of consumers and
the public in the financial services sector.
2. The obligation of banks and affiliated parties
to maintain the confidentiality of information
regarding Depositor Customers and their deposits
and/or Investor Customers and their investments,
as well as 13 matters excluded from Bank Secrets.
The bank is required to have internal procedures
regarding the opening of Bank Secrets and the
obligation to document all requests for and disclosure
of Bank Secrets information.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 143
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
1 PBI Nomor 2 Tahun 2024 1. Ruang lingkup pengaturan dan pengawasan KKS Menyesuaikan KPT
tanggal 18 April 2024 tentang meliputi Pengelolaan Risiko
Keamanan Sistem Informasi a. Tata Kelola Penyelenggara dalam menerapkan Siber.
dan Ketahanan Siber bagi Strategi dan Kebijakan KKS serta Budaya KKS;
Penyelenggara Sistem b. Pencegahan oleh Penyelenggara dalam
Pembayaran, Pelaku Pasar mengantisipasi Insiden Siber yang mencakup
Uang dan Pasar Valuta Asing, Identifikasi, Proteksi, dan Deteksi;
serta Pihak Lain yang Diatur dan c. Penanganan Insiden Siber oleh Penyelenggara
Diawasi oleh Bank Indonesia yang mencakup Respons dan Pemulihan
PBI ini mulai berlaku pada d. Penyampaian Data dan/atau Informasi dari
tanggal 22 April 2024. Penyelenggara kepada Bank Indonesia;
e. Tata cara pengenaan sanksi administratif atas
kewajiban penyampaian laporan; dan
f. Kolaborasi antara Bank Indonesia dengan
Penyelenggara.
2. Penyelenggara menyampaikan data dan/atau
informasi terkait penerapan KKS meliputi area
tata kelola, pencegahan, dan penanganan yang
disampaikan melalui pelaporan
a. Secara tahunan meliputi tingkat kematangan
KKS dan hasil identifikasi infrastruktur informasi
vital, pertama kali disampaikan kepada Bank
Indonesia pada Januari 2026 untuk periode
laporan tahun 2025.
Insidental pada saat terjadi Insiden Siber, dengan
menyampaikan notifikasi awal Insiden Siber dan
laporan Insiden Siber.
Bank Indonesia Regulation 1. The scope of regulations and supervision of KKS Adjusting Cyber Risk
Number 2 of 2024 dated April 18, (Cybersecurity and Resilience) includes: Management institution.
2024, concerning Information a. Governance of organizers in applying KKS
System Security and Cyber Strategy and Policy as well as KKS Culture;
Resilience for Payment System b. Prevention by the organizer in anticipating
Organizers, Money Market Cyber Incidents including Identification,
Actors, and Foreign Exchange Protection, and Detection;
Markets, and Other Parties c. Handling of Cyber Incidents by the organizer
regulated and supervised by which includes Response and Recovery;
Bank Indonesia. d. Submission of Data and/or Information from
This PBI will take effect on April the organizer to Bank Indonesia;
22, 2024. e. Procedures for imposing administrative
sanctions for reporting obligations; and
f. Collaboration between Bank Indonesia and the
organizer.
2. The organizer submits data and/or information
related to the implementation of KKS covering
governance, prevention, and handling areas
submitted through reporting
a. Annually covering KKS maturity level and results
of vital information infrastructure identification,
first submitted to Bank Indonesia in January
2026 for the 2025 reporting period.
Incidentally at the time of a Cyber Incident, by
submitting an initial notification of the Cyber Incident
and a report on the Cyber Incident.
144 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
2 PBI Nomor 3 Tahun 2024 tanggal 1. LAPS-SK dapat menangani Sengketa dengan Bank telah menjadi
7 Mei 2024 tentang Lembaga kriteria anggota LAPS-SK
Alternatif Penyelesaian Sengketa a. Pengaduan telah dilakukan upaya penyelesaian dan telah memenuhi
di Sektor Keuangan oleh Penyelenggara namun ditolak oleh ketentuan yang diatur
PBI ini mulai berlaku pada Konsumen atau Konsumen belum menerima oleh Bank Indonesia.
tanggal 14 Mei 2024. tanggapan pengaduan sebagaimana diatur
dalam PBI mengenai Pelindungan Konsumen
PADG Nomor 18 Tahun 2024 Bank Indonesia;
tanggal 26 November 2024 b. Sengketa yang diajukan bukan merupakan
tentang Peraturan Pelaksanaan Sengketa yang sedang dalam proses atau
Lembaga Alternatif Penyelesaian pernah diputus oleh lembaga peradilan,
Sengketa di Sektor Keuangan arbitrase, atau lembaga alternatif penyelesaian
PADG ini mulai berlaku pada sengketa lainnya;
tanggal 26 November 2024. c. Sengketa bersifat keperdataan.
2. Penyelenggara wajib
a. Menjadi anggota LAPS-SK;
b. membayar iuran anggota sesuai peraturan
LAPS-SK;
c. Melaksanakan kesepakatan dan putusan LAPS-
SK;
d. Membayar biaya penyelesaian Sengketa sesuai
peraturan LAPS-SK;
e. Mengikuti proses penyelesaian Sengketa sesuai
peraturan LAPS-SK;
f. Memublikasikan LAPS-SK melalui laman atau
media lain yang dikelola secara resmi oleh
Penyelenggara.
Penyelenggara yang telah menjadi anggota pada
LAPS-SK yang telah mendapatkan persetujuan dari
otoritas yang berwenang di sektor jasa keuangan
sebelum PBI ini berlaku tetap menjadi anggota terhitung
sejak LAPS-SK tersebut mendapat persetujuan dari
Bank Indonesia.
Bank Indonesia Regulation 1. LAPS-SK can handle disputes with the criteria : The bank has become a
Number 3 of 2024 dated May a. Complaints have been attempted to be member of LAPS-SK and
7, 2024, concerning Alternative resolved by the organizer but rejected by the has complied with the
Dispute Resolution Institutions consumer or the consumer has not received provisions set by Bank
in the Financial Sector. This PBI a response to the complaint as regulated in Indonesia.
will take effect on May 14, 2024. PBI regarding Consumer Protection of Bank
Indonesia;
PADG Number 18 of 2024 dated b. Disputes submitted are not disputes that are
November 26, 2024, concerning currently in process or have ever been decided
Implementation Regulations for by the judiciary, arbitration, or other alternative
Alternative Dispute Resolution dispute resolution institutions;
Institutions in the Financial c. Disputes are civil in nature.
Sector. This PADG will take effect
on November 26, 2024. 2. The organizer is obliged to:
a. Become a member of LAPS-SK (Alternative
Dispute Resolution Institution for Financial Sector);
b. Pay membership fees according to LAPS-SK
regulations;
c. Implement agreements and decisions of LAPS-SK;
d. Pay dispute resolution costs according to LAPS-
SK regulations;
e. Participate in dispute resolution processes
according to LAPS-SK regulations;
f. Publish LAPS-SK through official pages or other
media managed by the organizer.
Organizers who have become members of LAPS-SK and
have received approval from the competent authority in
the financial services sector before this PBI takes effect
will continue to be members as long as LAPS-SK has
received approval from Bank Indonesia.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 145
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
3 PADG Nomor 4 Tahun 2024 Penyesuaian distribusi alokasi besaran KLM pada Bank tetap mengacu
tanggal 22 Mei 2024 tentang sektor tertentu yang lebih mendukung pertumbuhan kepada ketentuan
Perubahan atas PADG Nomor 11 dan tambahan besaran KLM sepanjang besaran dari Bank Indonesia
Tahun 2023 tentang Peraturan KLM Bank belum mencapai 4%, dengan tambahan dalam perhitungan
Pelaksanaan Kebijakan Insentif besaran KLM berasal dari pemberian Kredit kepada pemenuhan Giro
Likuiditas Makroprudensial sektor tertentu yang ditetapkan paling banyak sebesar Wajib Minimum yang
PADG ini mulai berlaku pada 0,2% untuk masing masing sektor jika nilai rata-rata dikirimkan ke Bank
tanggal 1 Juni 2024. pertumbuhan Kredit memenuhi kriteria: melalui email.
a. Bagi sektor hilirisasi, lebih besar dari 8%;
b. Bagi sektor otomotif, sektor perdagangan, sektor
listrik, gas, dan air, serta sektor jasa sosial, lebih
besar dari 5%;
c. Bagi sektor perumahan, lebih besar dari 6%;
d. Bagi sektor pariwisata dan ekonomi kreatif, lebih
besar dari 8%.
Sehingga total potensi penambahan besaran
KLM paling banyak sebesar 0,8%. Dalam hal Bank
memperoleh tambahan besaran KLM, maka besaran
KLM yang berasal dari pemberian Kredit kepada sektor
tertentu menjadi paling tinggi sebesar 3% dengan
besaran KLM keseluruhan tetap paling tinggi sebesar
4%. Pemberian KLM berdasarkan PADG Perubahan KLM
ini mulai berlaku untuk periode pemberian KLM sejak
bulan Juni 2024.
PADG Number 4 of 2024 dated Adjustments to the distribution of KLM (Macro- Banks remain guided
May 22, 2024, concerning prudential liquidity policy) allocation amounts in by the regulations
Amendments to PADG Number certain sectors that better support growth and from Bank Indonesia in
11 of 2023 regarding the additional KLM amounts, as long as the KLM amount calculating compliance
Implementation Regulation of of the Bank has not reached 4%, with additional KLM with the Minimum
the Macro-prudential Liquidity amounts originating from the granting of Credit to Mandatory Reserves
Incentive Policy will be effective certain sectors set at a maximum of 0.2% for each sent to the Bank via
from June 1, 2024. sector if the average Credit growth satisfies the criteria: email.
a. For the downstream sector, greater than 8%;
b. For the automotive sector, trade sector, electricity,
gas, and water sector, as well as the social services
sector, greater than 5%;
c. For the housing sector, greater than 6%;
d. For the tourism and creative economy sectors,
greater than 8%. Thus, the total potential additional
KLM amount is a maximum of 0.8%.
In the case that a Bank obtains additional KLM amounts,
the KLM amount originating from the granting of Credit
to certain sectors becomes a maximum of 3%, with the
overall KLM amount remaining at a maximum of 4%.
The provision of KLM based on this Amendment PADG
begins for the KLM granting period starting from June
2024.
146 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
4 PADG Nomor 5 Tahun 2024 1. Security audit SKNBI yang semula dilakukan 3 tahun Bank telah melakukan
tanggal 27 Juni 2024 tentang sekali menjadi dilakukan 1 tahun sekali; pengkinian atas
Perubahan atas PADG No. 2. Dalam hal terdapat perubahan terhadap materi kebijakan dan
21/12/PADG/2019 tentang kebijakan dan/atau prosedur pelaksanaan prosedur pelaksanaan
Penyelenggaraan Transfer operasional SKNBI dan/atau perubahan terhadap operasional SKNBI
Dana dan Kliring Berjadwal oleh kebijakan dan/atau prosedur penggunaan TI
Bank Indonesia terkait SKNBI, Bank melakukan pengkinian terhadap
PADG ini mulai berlaku pada kebijakan dan prosedur tertulis dalam waktu paling
tanggal 27 Juni 2024. lama 6 bulan setelah terjadinya perubahan;
3. Penyusunan kebijakan teknologi informasi terkait
dengan SKNBI mencakup aspek manusia, proses,
dan teknologi paling sedikit terdiri atas;
4. Dalam hal peserta telah menggunakan jaringan
komunikasi data berbasis software defined wide
area network, uji coba koneksi jaringan komunikasi
data cadangan tidak perlu dilakukan.
Penyesuaian biaya Layanan Transfer Dana kepada
nasabah yang semula paling banyak Rp 3.500 menjadi
paling banyak Rp 2.900 per DKE Transfer Dana
PADG Number 5 of 2024 dated 1. The SKNBI (Bank Indonesia National Clearing The Bank has updated its
June 27, 2024, concerning System) security audit, which was originally policies and procedures
Amendments to PADG No. conducted every three years, will now be conducted for the operational
21/12/PADG/2019 regarding the annually; implementation of
Implementation of Scheduled 2. In the event of changes to the policy material and/ SKNBI.
Fund Transfers and Clearing by or procedures for the operational implementation
Bank Indonesia, will be effective of SKNBI and/or changes to the policies and/
or procedures for the use of IT related to SKNBI,
from June 27, 2024.
the Bank must update the written policies and
procedures within a maximum of 6 months after
the changes occur;
3. The formulation of information technology policies
related to SKNBI must encompass human, process,
and technology aspects, consisting of at least;
4. In cases where participants have used a software-
defined wide area network-based communication
data network, testing of backup communication
data network connections is no longer required.
The adjustment of Fund Transfer Service fees to
customers, which was originally a maximum of IDR
3,500, has been reduced to a maximum of IDR 2,900
per Transfer Fund DKE.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 147
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
5 PBI Nomor 5 Tahun 2024 tanggal 1. Standardisasi Kompetensi Bidang Sistem Bank telah melaporkan
9 Juli 2024 tentang Standarisasi Pembayaran (SK SP) mencakup Kegiatan Sistem Pelaporan SK SP.
Kompetensi di Bidang Sistem Pembayaran yang terdiri atas
Pembayaran a. Kegiatan operasional sistem pembayaran;
PBI ini mulai berlaku pada b. Kegiatan operasional jasa pengolahan uang
tanggal 16 Juli 2024. rupiah;
c. Kegiatan usaha penukaran valuta asing dan
PADG Nomor 17 Tahun pembawaan uang kertas asing;
2024 tanggal 19 November d. Kegiatan operasional setelmen transaksi tresuri
2024 tentang Pelaksanaan dan pembiayaan perdagangan;
Standarisasi Kompetensi di e. Kegiatan operasional sistem penatausahaan
Bidang Sistem Pembayaran surat berharga; dan
PADG ini mulai berlaku pada f. Kegiatan operasional sistem pembayaran
tanggal 19 November 2024. lainnya yang ditetapkan oleh Bank Indonesia.
PADG Nomor 22 Tahun 2024 2. Pelaku SK SP wajib memastikan SDM yang
tanggal 20 Desember 2024 melaksanakan Kegiatan Sistem Pembayaran
tentang Laporan Pelaksanaan memiliki Sertifikat PBK Sistem Pembayaran dan/
Standarisasi Kompetensi di atau Sertifikat Kompetensi Sistem Pembayaran
Bidang Sistem Pembayaran yang ditetapkan berdasarkan Jenjang Kualifikasi
PADG ini mulai berlaku pada Sistem Pembayaran dan Kegiatan Sistem
tanggal 20 Desember 2024. Pembayaran yang dilakukan Pelaku SK SP. Jenjang
Kualifikasi Sistem Pembayaran terdiri atas
a. Jenjang Kualifikasi Sistem Pembayaran 4 bagi
Pelaksana;
b. Jenjang Kualifikasi Sistem Pembayaran 5 bagi
penyelia; dan
c. Jenjang Kualifikasi Sistem Pembayaran 6 bagi
pejabat eksekutif dan anggota direksi.
3. Kewajiban kepemilikan Sertifikat PBK Sistem
Pembayaran dan/atau Sertifikat Kompetensi
Sistem Pembayaran yang belum terpenuhi bagi
SDM yang telah efektif menduduki jabatan sebelum
berlakunya PBI Nomor 5 Tahun 2024 harus dipenuhi
paling lambat pada tanggal 31 Desember 2026.
4. Pelaku SK SP wajib menyampaikan Laporan
rencana penyediaan dana sesuai dengan asesmen
kebutuhan dana untuk memenuhi ketentuan SK SP
dan Laporan rencana pemenuhan kepemilikan
dan pemeliharaan sertifikat SK SP, untuk pertama
kali paling lambat tanggal 13 Desember 2024 untuk
rencana penyediaan dana tahun 2025.
5. Pelaku SK SP wajib menunjuk dan mendaftarkan
petugas dan penanggung jawab untuk
menyampaikan Laporan Pelaksanaan SK SP secara
daring pada portal Pelaporan Bank Indonesia,
terdiri atas
a. Rencana dan Realisasi Pemenuhan Kepemilikan
Sertifikat PBK Sistem Pembayaran & Sertifikat
Kompetensi Sistem Pembayaran untuk Masa
Peralihan dan Seluruh SDM.
Realisasi penggunaan dana kompetensi sistem
pembayaran untuk masa peralihan dan seluruh SDM.
148 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 149
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
Bank Indonesia Regulation 1. Competency Standardization in the Payment The bank has submitted
Number 5 of 2024 dated July 9, System (SK SP) includes Payment System Activities the SK SP Report.
2024, regarding Competency consisting of
Standardization in the Payment a. Operational activities of the payment system;
System, will come into effect on b. Operational activities of Rupiah currency
July 16, 2024. processing services;
c. Foreign exchange trading and carrying of foreign
PADG Number 17 of 2024 banknotes activities;
dated November 19, 2024, d. Operational activities of treasury transaction
regarding the Implementation settlements and trade financing;
of Competency Standardization e. Operational activities of securities bookkeeping
in the Payment System, will systems; and
come into effect on November f. Other operational activities of the payment
19, 2024. systems as determined by Bank Indonesia.
PADG Number 22 of 2024 2. SK SP participants must ensure that the HR
dated December 20, 2024, implementing Payment System Activities possess
regarding the Report on the the Payment System PBK Certificate and/or the
Implementation of Competency Payment System Competency Certificate, which
Standardization in the Payment are determined based on the Payment System
System, will come into effect on Qualification Levels and the Payment System
December 20, 2024. Activities carried out by the SK SP participants. The
Payment System Qualification Levels consist of
a. Payment System Qualification Level 4 for
Implementers;
b. Payment System Qualification Level 5 for
supervisors; and
c. Payment System Qualification Level 6 for
executive officers and board members.
3. The obligation to own a Payment System PBK
Certificate and/or Payment System Competency
Certificate that has not been fulfilled for HR
who have effectively held positions before the
enactment of PBI Number 5 of 2024 must be fulfilled
no later than December 31, 2026.
4. SK SP (Payment System Competency Certificate)
Actors are required to submit a Fund Provision
Plan Report based on the assessment of fund
requirements to comply with the provisions of the
SK SP, as well as a Report on the Plan for Ownership
and Maintenance of the SK SP Certificate. The
initial submission must be made no later than 13
December 2024 for the 2025 fund provision plan.
5. SK SP Actors must appoint and register officers
and responsible personnel to submit the SK SP
Implementation Report online through the Bank
Indonesia Reporting Portal. The report must include:
a. Plans and Realizations for the fulfillment
of ownership of the Payment System PBK
Certificate and Payment System Competency
Certificate during the Transition Period and for
all human resources.
Realization of the use of payment system competency
funds for the Transition Period and all human resources.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 149
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
6 PBI Nomor 6 Tahun 2024 tanggal 1. Ruang lingkup pengaturan, pengembangan, dan Bank akan melaksanakan
11 Juli 2024 tentang Pasar Uang pengawasan di Pasar Uang dan Pasar Valuta Asing aktivitas sesuai dengan
dan Pasar Valuta Asing (PUVA) meliputi ketentuan.
PBI ini mulai berlaku pada a. Produk pasar uang meliputi Instrumen Pasar
tanggal 16 Juli 2024. Uang & konfirmasi tertulis dan/atau kontrak
keuangan di Pasar Uang.
b. Produk pasar valuta asing meliputi konfirmasi
tertulis dan/atau kontrak keuangan di Pasar
Valuta Asing.
c. Harga Acuan (Pricing) dalam penerbitan
Instrumen Pasar Uang, Transaksi Pasar Uang,
Transaksi Pasar Valuta Asing, dan penerbitan
instrumen keuangan dan/atau transaksi
keuangan lainnya.
d. Pelaku PUVA, meliputi penerbit Instrumen
Pasar Uang, pelaku Transaksi Pasar Uang dan
transaksi Pasar Valuta Asing, Dealer Utama,
Lembaga Pendukung PUVA, Profesi Penunjang
PUVA, dan pihak lainnya yang ditetapkan oleh
Bank Indonesia.
e. Infrastruktur Pasar Keuangan, mencakup
sarana transaksi, sarana kliring dan/atau
penjaminan (central counterparty), sarana
penyelesaian transaksi, penatausahaan, dan/
atau penyimpanan instrumen keuangan
(kustodian sentral), sarana penyelesaian dana
(sistem pembayaran), Trade Repository, dan
sarana lainnya yang ditetapkan oleh Bank
Indonesia.
2. Kegiatan di Pasar Uang dan/atau Pasar Valuta
Asing meliputi
a. Penerbitan Instrumen Pasar Uang
b. Transaksi Pasar Uang, mencakup perdagangan
instrumen keuangan di Pasar Uang, transaksi
pinjam-meminjam uang atau pendanaan
selain kredit, transaksi repo (repurchase
agreement), transaksi Derivatif, dan transaksi
lainnya sesuai karakteristik di Pasar Uang yang
ditetapkan oleh Bank Indonesia.
Transaksi Pasar Valuta Asing, mencakup transaksi yang
bersifat tunai (transaksi today, transaksi tomorrow,
transaksi spot), transaksi Derivatif, dan transaksi valuta
asing lainnya yang ditetapkan oleh Bank Indonesia.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
Bank Indonesia Regulation 1. The scope of regulation, development, and The Bank will carry out
Number 6 of 2024 dated July supervision in the Money Market and Foreign activities in accordance
11, 2024, concerning the Money Exchange Market (PUVA) includes with the provisions.
Market and Foreign Exchange a. Money market products include Money Market
Market. Instruments & written confirmations and/or
This PBI comes into effect on financial contracts in the Money Market.
July 16, 2024. b. Foreign exchange market products include
written confirmations and/or financial contracts
in the Foreign Exchange Market.
c. Reference Pricing in the issuance of Money
Market Instruments, Money Market Transactions,
Foreign Exchange Market Transactions, and the
issuance of financial instruments and/or other
financial transactions.
d. PUVA participants, including issuers of Money
Market Instruments, participants in Money
Market Transactions and Foreign Exchange
Market transactions, Primary Dealers, Supporting
Institutions of PUVA, Supporting Professions of
PUVA, and other parties determined by Bank
Indonesia.
e. Financial Market Infrastructure, including
transaction facilities, clearing and/or
guaranteeing facilities (central counter-party),
transaction settlement facilities, custody, and/
or storage of financial instruments (central
custodian), fund settlement facilities (payment
systems), Trade Repository, and other facilities
established by Bank Indonesia.
2. Activities in the Money Market and/or Foreign
Exchange Market include
a. Issuance of Money Market Instruments
b. Money Market Transactions, including trading
of financial instruments in the Money Market,
borrowing-lending transactions or funding
excluding credit, repo transactions (repurchase
agreements), derivative transactions, and other
transactions according to the characteristics
in the Money Market as determined by Bank
Indonesia.
Foreign Exchange Market transactions, including
cash-based transactions (today’s transactions,
tomorrow’s transactions, spot transactions), derivative
transactions, and other foreign exchange transactions
as determined by Bank Indonesia. The Bank will carry
out activities in accordance with the provisions.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 151
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
7 PADG Nomor 6 Tahun 2024 1. Kewajiban penempatan DHE SDA ke dalam Rekening Bank telah menjalankan
tanggal 22 Juli 2024 tentang Khusus DHE SDA dalam valuta asing paling sedikit sesuai dengan ketentuan
Perubahan atas PADG Nomor 4 sebesar 30% dalam sistem keuangan Indonesia yang berlaku.
Tahun 2023 tentang Devisa Hasil dalam jangka waktu paling singkat 3 bulan sejak
Ekspor dan Devisa Pembayaran pemasukan ke dalam Rekening Khusus DHE SDA,
Impor. sudah termasuk yang berasal dari pembayaran
PADG ini mulai berlaku pada di muka (advance payment) sepanjang Eksportir
tanggal 1 Agustus 2024. dapat meyakini bahwa pembayaran di muka
tersebut merupakan DHE SDA.
2. Dalam hal Nilai Ekspor kurang dari USD 250 Ribu
atau ekuivalennya, Eksportir dapat secara sukarela
memasukkan DHE SDA ke dalam Rekening Khusus
DHE SDA sepanjang Eksportir telah menyampaikan
surat pernyataan pemasukan DHE SDA secara
sukarela ke dalam Rekening Khusus DHE SDA
sebanyak 1 kali oleh Eksportir kepada setiap Bank
tempat Eksportir membuka Rekening Khusus DHE
SDA untuk seluruh kegiatan ekspornya.
Bank wajib memastikan pemasukan dan penempatan
dana yang berasal dari DHE SDA oleh Bank tetap
dilakukan melalui instrumen yang tersedia di dalam
negeri, antara lain kredit valuta asing, instrumen
penempatan dana valuta asing pada Bank lain, dan
penempatan dana valuta asing pada Bank Indonesia.
PADG Number 6 of 2024 dated 1. The obligation to place DHE SDA into a Special DHE The Bank has
July 22, 2024, concerning SDA Account in foreign currency of at least 30% in implemented in
Amendments to PADG Number the Indonesian financial system for a minimum accordance with
4 of 2023 regarding Export period of 3 months since the input into the Special applicable regulations.
Proceeds and Import Payment DHE SDA Account, including those originating from
Foreign Exchange. advance payments as long as the Exporter can
This PADG comes into effect on ensure that the advance payment is DHE SDA.
August 1, 2024. 2. In cases where Export Value is less than USD 250,000
or its equivalent, the Exporter can voluntarily place
DHE SDA into the Special DHE SDA Account as long
as the Exporter has submitted a statement letter
for the voluntary input of DHE SDA into the Special
DHE SDA Account once to each Bank where the
Exporter opens a Special DHE SDA Account for all its
export activities.
The Bank must ensure that the receipt and placement
of funds originating from DHE SDA by the Bank are
carried out through instruments available domestically,
including foreign currency credit, foreign currency fund
placement instruments at other Banks, and foreign
currency placement at Bank Indonesia.
152 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
8 PBI Nomor 7 Tahun 2024 tanggal Penambahan atas hal-hal yang tidak termasuk dalam Bank akan melaksanakan
30 Juli 2024 tentang Rasio kewajiban jangka pendek untuk perhitungan RPLN. sesuai dengan ketentuan.
Pendanaan Luar Negeri Bank.
PADG Nomor 7 Tahun 2024
tanggal 1 Agustus 2024 tentang
Peraturan Pelaksanaan Rasio
Pendanaan Luar Negeri Bank.
PBI dan PADG ini mulai berlaku
pada tanggal 1 Agustus 2024.
Bank Indonesia Regulation Additional matters that are not included in short-term The Bank will implement
Number 7 of 2024 dated July 30, liabilities for the calculation of RPLN. in accordance with the
2024, concerning the Foreign provisions.
Funding Ratio of Banks.
PADG Number 7 of 2024 dated
August 1, 2024, concerning the
Implementation Regulation
of the Bank’s Foreign Funding
Ratio.
This PADG comes into effect on
August 1, 2024.
9 PADG Nomor 8 Tahun 2024 Penyesuaian mekanisme perhitungan biaya Bank tidak menjalankan
tanggal 7 Agustus 2024 tentang pengiriman instruksi Setelmen Dana atas transaksi aktivitas multiple credit.
Perubahan Keenam atas multiple credit dihitung setiap akhir hari yang sama
PADG Nomor 20/15/PADG/2018 dengan tanggal pengiriman instruksi Setelmen Dana
tentang Penyelenggaraan untuk masing-masing Peserta dan penyesuaian
Setelmen Dana Seketika Melalui mekanisme pembebanan biaya atas transaksi
Sistem Bank Indonesia - Real multiple credit dibebankan pada 1 hari kerja berikutnya
Time Gross Settlement. setelah tanggal perhitungan.
PADG ini mulai berlaku pada
tanggal 7 Agustus 2024.
PADG Number 8 of 2024 dated Adjustments to the mechanism for calculating the cost The Bank does not
August 7, 2024, concerning of sending Settlement Fund instructions for multiple execute multiple credit
the Sixth Amendment to PADG credit transactions are calculated at the end of the activities.
Number 20/15/PADG/2018 same day as the date of sending the Settlement Fund
regarding the Implementation instructions for each Participant, and the adjustment
of Instant Fund Settlement mechanism for charging costs on multiple credit
through the Bank Indonesia transactions will be charged on the next working day
System - Real Time Gross after the calculation date.
Settlement. This PADG comes
into effect on August 7, 2024.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 153
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
10 PADG Nomor 11 Tahun 2024 Bank wajib memastikan transaksi valuta asing Bank akan
tanggal 23 September 2024 terhadap rupiah yang dilakukan berupa transaksi melaksanakan sesuai
tentang Transaksi Pasar Valutas yang bersifat tunai beli dengan nilai nominal di atas dengan ketentuan yang
Asing. jumlah tertentu (threshold) sebesar USD100.000,00 berlaku.
PADG ini mulai berlaku pada atau ekuivalennya per bulan per pelaku transaksi
tanggal 30 September 2024. Pasar Valuta Asing, memiliki Underlying Transaksi
dengan memenuhi ketentuan BI mengenai kewajiban
penggunaan rupiah di wilayah NKRI.
Bank penerima Transfer Rupiah wajib memastikan
Transfer Rupiah ke
a. Rekening milik Bukan Penduduk; atau
b. Rekening gabungan (joint account) milik Bukan
Penduduk dan Penduduk di Indonesia.
Di atas jumlah tertentu (threshold) sebesar ekuivalen
USD1.000.000,00 per transaksi, memiliki Underlying
Transaksi.
PADG Number 11 of 2024 dated The Bank is required to ensure that foreign exchange The bank will implement
September 23, 2024, concerning transactions against the rupiah that are made are it in accordance with the
Foreign Exchange Market cash purchase transactions with a nominal value applicable regulations.
Transactions. exceeding a certain threshold of USD100,000.00 or its
This PADG comes into effect on equivalent per month per participant in the Foreign
September 30, 2024. Exchange Market, having an Underlying Transaction
in accordance with BI regulations regarding the
obligation to use rupiah in the territory of the Republic
of Indonesia.
The recipient bank of Rupiah transfers must ensure
that Rupiah transfers to
a. Accounts owned by Non-Residents; or
b. Joint accounts owned by Non-Residents and
Residents in Indonesia.
Above a certain threshold amount of USD1,000,000.00
per transaction, has an Underlying Transaction.
11 PADG Nomor 13 Tahun 2024 Ruang lingkup pengaturan, pengembangan, dan Bank akan melaksanakan
tanggal 30 September 2024 pengawasan di Pasar Uang oleh Bank Indonesia berdasarkan ketentuan.
tentang Transaksi Pasar Uang adalah sebagai berikut:
PADG ini mulai berlaku pada 1) Produk Pasar Uang:
tanggal 30 September 2024. a) Instrumen Pasar Uang; dan
b) Kontrak keuangan dan/atau konfirmasi tertulis
di Pasar Uang.
c) Harga acuan (pricing) berupa suku bunga,
yield atau harga instrumen, dan Harga Acuan
(Pricing) lainnya di Pasar Uang;
2) Pelaku Pasar Uang meliputi:
a) Penerbit Instrumen Pasar Uang;
b) Pelaku Transaksi Pasar Uang;
c) Lembaga Pendukung Pasar Uang;
d) Profesi Penunjang PUVA; dan
e) Pihak lainnya yang ditetapkan oleh Bank
Indonesia; dan
3) Kegiatan di Pasar Uang meliputi:
a) Penerbitan Instrumen Pasar Uang; dan
Transaksi Pasar Uang.
154 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
PADG No. 13 of 2024 dated The scope of regulation, development, and supervision The bank will carry out
September 30, 2024, concerning in the Money Market by Bank Indonesia is as follows: based on the provisions.
Money Market Transactions. 1) Money Market Products:
This PADG comes into effect on a. Money Market Instruments; and
September 30, 2024. b. Financial contracts and/or written confirmations
in the Money Market.
c. Reference pricing in the form of interest rates,
yields or prices of instruments, and other
Reference Prices in the Money Market;
2) Money Market Participants include:
a. Issuers of Money Market Instruments;
b. Participants in Money Market Transactions;
c. Support Institutions for the Money Market;
d. Supporting Professions PUVA; and e. other
parties designated by Bank Indonesia; and
3) Activities in the Money Market include:
a. Issuance of Money Market Instruments; and
Money Market Transactions.
12 PADG Nomor 12 Tahun 2024 Bank Indonesia melakukan pengembangan Aplikasi Bank akan melaksanakan
tanggal 30 September 2024 Perizinan Bank Indonesia, serta penyelarasan ketentuan aktivitas sesuai dengan
tentang Peraturan Pelaksanaan terkait perizinan Bank Indonesia di bidang moneter, ketentuan.
Perizinan Terpadu Bank makroprudensial, dan sistem pembayaran antara lain:
Indonesia Melalui Front Office a. Transaksi sertifikat deposito di pasar uang;
Perizinan. b. Kepesertaan dalam operasi moneter;
PADG ini mulai berlaku pada c. penerbitan dan perdagangan instrumen keuangan
tanggal 30 September 2024. atau efek bersifat utang yang berjangka waktu
tidak lebih dari 1 tahun;
d. Transaksi pinjam meminjam uang;
e. Transaksi derivatif suku bunga;
f. Transaksi yang melibatkan pertukaran mata uang
lebih dari 2 (dua) negara yang berbeda beserta
derivatifnya;
g. Pelayanan perizinan terpadu terkait hubungan
operasional bank umum dengan Bank Indonesia;
h. Utang luar negeri Bank;
i. Kegiatan jasa pengolahan uang rupiah;
j. Penyedia jasa pembayaran;
k. Kepesertaan sistem pembayaran dan infrastruktur
pasar keuangan Bank Indonesia;
l. Kegiatan usaha penukaran valuta asing bukan
bank;
m. Badan berizin pembawaan uang kertas asing;
n. Penatausahaan rekening giro di Bank Indonesia;
dan
o. Lelang dan penatausahaan surat berharga negara.
Bentuk perizinan kegiatan di bidang moneter,
makroprudensial, dan sistem pembayaran yang dapat
diajukan Pemohon antara lain:
a. Perizinan sebagai peserta dalam operasi moneter
konvensional dalam rupiah;
b. Pendaftaran tresuri dealer;
c. Persetujuan prinsip bagi penyedia electronic
trading platform; dan
d. Perizinan sebagai penyedia jasa pembayaran.
Mengacu pada ketentuan Bank Indonesia mengenai
perizinan di bidang moneter, makroprudensial, dan
sistem pembayaran.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
PADG No. 12 of 2024 dated Bank Indonesia develops the Bank Indonesia Licensing The bank will carry out
September 30, 2024, concerning Application and aligns regulations related to Bank activities in accordance
the Implementation Regulation Indonesia’s licensing in the areas of monetary, macro- with the regulations.
for Integrated Licensing by Bank prudential, and payment systems, among others:
Indonesia through the Licensing a. Deposit certificate transactions in the money market;
Front Office. b. Participation in monetary operations;
This PADG comes into effect on c. Issuance and trading of financial instruments or debt
September 30, 2024. securities with a term of no more than 1 year;
d. Borrowing and lending transactions;
e. Interest rate derivatives transactions;
f. Transactions involving the exchange of currencies
from more than 2 (two) different countries along with
their derivatives;
g. Integrated licensing services related to commercial
banks’ operational relationships with Bank Indonesia;
h. Foreign debt of banks;
i. Rupiah currency processing services;
j. Payment service providers;
k. Participation in payment systems and financial
market infrastructure of Bank Indonesia;
l. Non-bank foreign exchange trading activities;
m. Licensed foreign currency cash carriers;
n. Giro account bookkeeping at Bank Indonesia; and
o. Auctions and bookkeeping of state securities.
The forms of licensing activities in the areas of monetary,
macro-prudential, and payment systems that can be
submitted by Applicants include:
a. Licensing as participants in conventional monetary
operations in rupiah;
b. Treasury dealer registration;
c. Principle approval for electronic trading platform
providers; and
d. Licensing as payment service providers referring to
Bank Indonesia’s regulations concerning licensing in
monetary, macro-prudential, and payment system
matters.
156 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
13 PADG Nomor 19 Tahun 2024 Pelonggaran ketentuan batasan Rasio LTV untuk Bank telah memiliki
tanggal 2 Desember 2024 KP dan KP untuk properti berwawasan lingkungan, Pedoman Internal pada
tentang Perubahan Keenam beserta batasan Uang Muka untuk KKB dan KKB untuk Pedoman Produk Kredit.
Atas PADG Nomor 21/25/ kendaraan bermotor berwawasan lingkungan dengan
PADG/2019 Tentang Rasio Loan batasan Rasio LTV untuk KP dan Uang Muka untuk KKB
To Value Untuk Kredit Properti, sebagaimana diatur dalam PADG No.23/6/PADG/2021,
Rasio Financing To Value berlaku sejak tanggal 1 Januari 2025 sampai dengan 31
Untuk Pembiayaan Properti, Desember 2025.
dan Uang Muka Untuk Kredit
atau Pembiayaan Kendaraan
Bermotor.
PADG ini mulai berlaku pada
tanggal 1 Januari 2025.
PADG Number 19 of 2024 dated Easing the provisions regarding the limits of the The bank has internal
December 2, 2024 concerning LTV Ratio for KP and KP for environmentally friendly guidelines on credit
the Sixth Amendment to properties, as well as the limits for Down Payments product guidelines.
PADG No. 21/25/PADG/2019 for KKB and KKB for environmentally friendly motor
concerning Loan To Value vehicles, with limits on the LTV Ratio for KP and Down
(LTV) Ratio for Property Loans, Payments for KKB as regulated in PADG No. 23/6/
Financing To Value Ratio for PADG/2021, applies from January 1, 2025, to December
Property Financing, and Down 31, 2025.
Payment for Motor Vehicle
Loans or Financing.
This PADG comes into effect on
January 1, 2025.
14 PADG Nomor 21 Tahun 2024 Penguatan implementasi kebijakan makroprudensial Bank tetap mengacu
tanggal 12 Desember 2024 dilakukan melalui penguatan KLM berupa kepada ketentuan
tentang Perubahan Kedua atas penambahan sektor baru yang merupakan sektor dari Bank Indonesia
PADG Nomor 11 Tahun 2023 yang mendukung program pemerintah, penciptaan dalam perhitungan
tentang Peraturan Pelaksanaan lapangan kerja, penyesuaian kriteria bagi Bank yang pemenuhan Giro
Kebijakan Insentif Likuiditas dapat memperoleh KLM atas pemberian Kredit atau Wajib Minimum yang
Makroprudensial. Pembiayaan inklusif berdasarkan pencapaian RPIM, dikirimkan ke Bank
PADG ini mulai berlaku pada penyesuaian cakupan Kredit berwawasan lingkungan melalui email.
tanggal 1 Januari 2025. serta penyesuaian distribusi alokasi besaran KLM pada
sektor penyesuaian distribusi alokasi besaran KLM
pada sektor besaran tambahan KLM bagi Bank dengan
kontribusi pertumbuhan Kredit yang tergolong tinggi.
PADG Number 21 of 2024 dated Strengthening the implementation of macro prudential The bank continues to
December 12, 2024 concerning policies is carried out through the strengthening of refer to Bank Indonesia’s
the Second Amendment to KLM in the form of adding new sectors that support regulations in
PADG No. 11 of 2023 regarding government programs, job creation, adjusting criteria calculating compliance
the Implementation Regulation for banks eligible for KLM in granting inclusive loans or with Minimum Required
of the Macro prudential Liquidity financing based on RPIM achievements, adjusting the Reserves sent to the
Incentive Policy. scope of environmentally friendly loans, and adjusting bank via email.
This PADG comes into effect on the distribution of KLM allocation amounts in sectors
January 1, 2025. with a high contribution to loan growth. Strengthening
the implementation of macro prudential policies is
carried out through the strengthening of KLM in the
form of adding new sectors that support government
programs, job creation, adjusting criteria for banks
eligible for KLM in granting inclusive loans or financing
based on RPIM achievements, adjusting the scope
of environmentally friendly loans, and adjusting the
distribution of KLM allocation amounts in sectors with
a high contribution to loan growth.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BANK INDONESIA
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
15 PBI Nomor 9 Tahun 2024 tanggal Penguatan Kewenangan Bank Indonesia untuk Bank akan menerapkan
16 Desember 2024 tentang melakukan pengelolaan LLD. LLD dikelola agar berdasarkan ketentuan
Pengelolaan Lalu Lintas Devisa dapat memberikan manfaat yang optimal bagi yang berlaku.
PBI ini mulai berlaku pada perekonomian dengan Risiko yang tetap terkendali.
tanggal 23 Desember 2024.
PBI No. 9 of 2024 dated Strengthening the authority of Bank Indonesia to The bank will implement
December 16, 2024, concerning manage LLD (Foreign Exchange Activities). LLD is it based on applicable
the Management of Foreign managed to optimize benefits for the economy with regulations.
Exchange Traffic. controlled risks.
This PBI comes into effect on
December 23, 2024.
16 PBI Nomor 11 Tahun 2024 tanggal Pelaksanaan Pengendalian Moneter dilakukan melalui: Bank akan melaksanakan
31 Desember 2024 tentang 1. Operasi Moneter, yang dilaksanakan secara aktivitas sesuai dengan
Pengendalian Moneter terintegrasi dengan pengembangan pasar uang ketentuan.
PBI ini mulai berlaku pada dan pasar valuta asing.
tanggal 31 Desember 2024 2. Pengaturan Giro Wajib Minimum.
PBI Number 11 of 2024 dated The implementation of Monetary Control is carried out Banks will carry out
December 31, 2024 concerning through: activities in accordance
Monetary Control. 1. Monetary Operations, which are implemented in an with the provisions.
This PBI comes into effective on integrated manner with the development of money
December 31, 2024. market and foreign exchange market.
2. Regulation of Statutory Reserves.
17 PBI Nomor 13 Tahun 2024 tanggal Kebijakan Makroprudensial didasarkan pada prinsip Bank akan melaksanakan
31 Desember 2024 tentang sistem tata kelola Kebijakan Bank Indonesia yang baik, aktivitas sesuai dengan
Kebijakan Makroprudensial yang dilaksanakan melalui elemen sistem tata kelola ketentuan.
PBI ini mulai berlaku pada Kebijakan Bank Indonesia untuk mencapai sasaran
tanggal 31 Desember 2024. a. Kredit yang optimal;
b. Sistem keuangan yang stabil; dan
c. Keuangan yang inklusif dan hijau
guna mendukung pertumbuhan ekonomi yang
berkelanjutan.
PBI Number 13 Year 2024 dated Macroprudential Policy is based on the principles of the Bank will carry out
December 31, 2024 concerning a good Bank Indonesia Policy governance system, activities in accordance
Macroprudential Policy which is implemented through elements of the Bank with the provisions.
This PBI comes into effective on Indonesia Policy governance system to achieve the
December 31, 2024. following objectives
a. Optimal credit;
b. Stable financial system; and
c. Inclusive and green finance
In order to support sustainable economic growth,
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
No Regulasi Kajian Penjelasan
Regulation Study Implementation
1 PLPS Nomor 1 Tahun 2024 1. Setiap Bank yang melakukan kegiatan usaha di Bank akan melakukan
tanggal 15 Mei 2024 tentang wilayah NKRI wajib membayar Premi Program perhitungan nominal
Premi Program Restrukturisasi Restrukturisasi Perbankan (PRP), dimana Premi PRP premi PRP yang akan
Perbankan dihitung dan dikelola secara terpisah dari Premi dibayar mulai periode
PLPS ini mulai berlaku pada Penjaminan Simpanan. tahun 2025 dan
tanggal 17 Mei 2024. 2. Bank wajib menyampaikan Premi PRP kepada LPS 2 menyampaikan laporan
kali dalam 1 tahun melalui sistem e-laporan, paling perhitungan melalui
SE LPS Nomor SE-6/ADK1/2024 lambat sistem e-laporan sesuai
tanggal 19 November 2024 a. Tanggal 31 Januari, untuk pembayaran periode dengan ketentuan yang
tentang Format dan Panduan 1 Januari sampai dengan 30 Juni; dan berlaku.
Tata Cara Perhitungan b. Tanggal 31 Juli, untuk pembayaran periode 1 Juli
Premi Penjaminan Program sampai dengan 31 Desember.
Restrukturisasi Perbankan
SE LPS ini mulai berlaku pada 3. Untuk pertama kali, Premi PRP dibayarkan oleh Bank
tanggal 19 November 2024. kepada LPS untuk periode 1 Januari 2025 sampai
dengan 30 Juni 2025, paling lambat tanggal 31
SE LPS Nomor SE-7/ADK1/2024 Januari 2025.
tanggal 19 November
2024 tentang Tata Cara Bank menyampaikan perhitungan Premi PRP
Pembayaran Premi dan Denda bersamaan dengan penyampaian perhitungan premi
atas Kekurangan dan/atau Penjaminan Simpanan melalui sistem e-laporan.
Keterlambatan Pembayaran
Premi Program Restrukturisasi
Perbankan
SE LPS ini mulai berlaku pada
tanggal 19 November 2024.
PLPS No. 1 of 2024 dated 15 May 1. Every Bank that conducts business activities in the The Bank will calculate
2024 on Banking Restructuring territory of the Republic of Indonesia is obliged the nominal PRP
Program Premiums to pay the Banking Restructuring Program (PRP) premium to be paid
This PLPS came into force on Premium, where the PRP Premium is calculated and starting from the 2025
May 17, 2024. managed separately from the Deposit Insurance period and submit a
Premium. calculation report to the
SE LPS Number SE-6/ADK1/2024 2. Banks are required to submit the PRP Premium LPS.
dated November 19, 2024 to LPS 2 times in 1 year through the e-reporting
concerning the Format and system, no later than
Guidelines for Calculating the a. On January 31, for payments for the period
Guarantee Premium for the January 1 to June 30; and
Banking Restructuring Program b. By July 31, for payment period from July 1 to
This SE LPS shall come into force December 31.
on November 19, 2024.
3. For the first time, the PRP Premium is paid by the
SE LPS Number SE-7/ADK1/2024 Bank to LPS for the period January 1, 2025 to June
dated November 19, 2024 30, 2025, no later than January 31, 2025.
regarding Procedures for
Payment of Premiums and The Bank submits the calculation of the PRP Premium
Penalties for Deficiency and/or together with the submission of the calculation of the
Delay in Payment of Premiums Deposit Guarantee premium through the e-reporting
for the Banking Restructuring system .
Program.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 159
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
No Regulasi Kajian Penjelasan
Regulation Study Implementation
2 PLPS Nomor 2 Tahun 2024 1. Bank sistemik dan Bank selain bank sistemik wajib Bank telah melakukan
tanggal 7 Agustus 2024 tentang menyusun dan menyampaiakan Rencana Resolusi penyusunan Rencana
Rencana Resolusi bagi Bank kepada LPS paling lambat 30 November 2024. Resolusi dan telah
Umum 2. Bank wajib menyampaikan kepada LPS Rencana disetujui oleh Dewan
PLPS ini mulai berlaku pada aksi pemulihan yang telah disetujui oleh OJK paling Direksi dan Dewan
tanggal 13 Agustus 2024. lambat 15 hari kalender sejak Bank menerima Komisaris Bank serta
persetujuan dari OJK. Dalam hal dokumen Rencana telah melakukan
SE LPS Nomor SE-3/ADK1/2024 aksi pemulihan belum tersedia, LPS dapat meminta pelaporan kepada LPS.
tanggal 25 Oktober 2024 dokumen rencana aksi pemulihan yang belum
tentang Pedoman dan Format disetujui oleh OJK kepada Bank.
Penyusunan Serta Tata Cara
Penyampaian, Dalam hal LPS belum dapat memberikan persetujuan
Perbaikan, dan Pemutakhiran atas Rencana Resolusi yang disampaikan, Bank wajib
Rencana Resolusi bagi Bank menyampaikan perbaikan atas Rencana Resolusi
Umum paling lambat 30 hari kalender sejak permintaan
SE LPS ini mulai berlaku pada tertulis LPS.
tanggal 25 Oktober 2024.
1. Systemic banks and banks other than systemic
PLPS No. 2, 2024 dated August banks must prepare and submit a Resolution Plan The Bank has prepared
7, 2024 on Resolution Plan for to LPS no later than November 30, 2024. a Resolution Plan and
Commercial Banks 2. Banks are required to submit to LPS the recovery has been approved
This PLPS came into force on action plan that has been approved by OJK no by the Bank's Board of
August 13, 2024. later than 15 calendar days since the Bank receives Directors and Board of
approval from OJK. In the event that the Recovery Commissioners and
SE LPS Number SE-3/ADK1/2024 Action Plan document is not yet available, LPS may has reported to LPS.
dated October 25, 2024 request the recovery action plan document that
concerning Guidelines and has not been approved by OJK to the Bank.
Formats for Preparation and
Procedures for Submission, In the event that LPS has not been able to approve
Improvement, and Updating of the submitted Resolution Plan, the Bank is obliged to
Resolution Plan for Commercial submit improvements to the Resolution Plan no later
Banks. than 30 calendar days from the written request of LPS.
160 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
No Regulasi Kajian Penjelasan
Regulation Study Implementation
3 PLPS Nomor 3 Tahun 2024 1. Bank wajib menyampaikan laporan berkala Bank menyampaikan
tanggal 9 Oktober 2024 kepada LPS secara lengkap, akurat, terkini, utuh, laporan sesuai dengan
tentang Laporan Bank Peserta dan tepat waktu ketentuan.
Penjaminan Simpanan a. Laporan keuangan tahunan yang telah diaudit
PLPS ini mulai berlaku pada oleh akuntan publik;
tanggal 16 Oktober 2024 b. Laporan data ringkas SCV per Bank;
c. Laporan data SCV per nasabah;
d. Laporan hasil penilaian sendiri atas kepatuhan
Bank terhadap kewajiban Bank, pertama kali
pada tanggal 30 Juni 2025
e. rencana resolusi, pertama kali pada tanggal 30
November 2024.
2. Bank wajib menyampaikan laporan lainnya kepada
LPS secara lengkap, akurat, terkini, utuh, dan tepat
waktu
a. Laporan Terintegrasi
b. Laporan perubahan informasi data pokok Bank
Laporan data detail SCV per nasabah.
PLPS Number 4 Year 2024 dated 1. Banks are required to submit periodic reports to LPS The bank submitted a
October ,9,2024 on concerning in a complete, accurate, current, intact, and timely report regarding SCV
Customer Based Deposit manner data in accordance
Insurance Data Reporting for a. Annual financial statements that have been with the regulations.
Banks audited by a public accountant;
This PLPS takes effect in October, b. SCV summary data report per Bank;
16, 2024. c. SCV data report per customer;
d. Self-assessment report on the Bank's
compliance with the Bank's obligations, the first
time on June 30, 2025
e. Resolution plan, the first time on November 30,
2024.
2. The Bank is obliged to submit other reports to LPS
in a complete, accurate, current, intact, and timely
manner
a. Integrated Report
b. Report on changes in the Bank's main data
information
SCV detailed data report per customer.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 161
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
No Regulasi Kajian Penjelasan
Regulation Study Implementation
4 PLPS Nomor 4 Tahun 2024 1. Bank wajib memiliki dan memelihara data selama Bank menyampaikan
tanggal 9 Oktober 2024 tentang 5 tahun yaitu: laporan terkait data
Pelaporan Data Penjaminan a. Data detail SCV per Nasabah merupakan data SCV sesuai dengan
Simpanan Berbasis Nasabah rinci Nasabah yang memuat paling sedikit: ketentuan.
Bank 1) Kepemilikan atas Simpanan, pinjaman,
PLPS ini mulai berlaku pada dan/atau bentuk lain yang dipersamakan
tanggal 16 Oktober 2024. dengan Simpanan atau pinjaman; dan
2) Nilai Simpanan yang dikategorikan sesuai
ketentuan program penjaminan Simpanan
LPS terhadap Simpanan Nasabah yang
bersangkutan.
b. Data SCV per Nasabah, merupakan data yang
memuat paling sedikit nilai total Simpanan per
Nasabah yang dikategorikan sesuai dengan
ketentuan program penjaminan Simpanan LPS;
dan
c. Data ringkas SCV per Bank, merupakan data
yang memuat paling sedikit data mengenai
total jumlah Nasabah dan Simpanan sesuai
dengan kategori data SCV per Nasabah.
2. Bank wajib menyampaikan secara berkala
a. Laporan data SCV per Nasabah, semula
disampaikan secara tahunan menjadi
disampaikan secara semesteran.
b. Laporan data ringkas SCV per Bank disampaikan
secara bulanan.
Bank harus melakukan pemeriksaan atas kualitas
data dan keandalan sistem yang digunakan dalam
pengolahan dan penyimpanan Data SCV paling
sedikit 1 kali dalam 1 tahun oleh audit internal Bank atau
pihak eksternal independen, serta pemeriksaan atas
keandalan sistem harus dilakukan oleh pihak eksternal
independen paling sedikit 1 kali dalam 3 (tiga) tahun.
162 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
No Regulasi Kajian Penjelasan
Regulation Study Implementation
PLPS Number 4 Year 2024 dated 1. Banks are required to have and maintain data for The bank submitted a
October ,9,2024 on concerning 5 years, namely: report regarding SCV
Customer Based Deposit a. detailed SCV data per Customer is detailed data in accordance
Insurance Data Reporting for Customer data that contains at least: with the regulations.
Banks 1) Ownership of Deposits, loans, and/or other
This PLPS takes effect in October, forms equivalent to Deposits or loans; and
16, 2024. 2) The value of Deposits categorized in
accordance with the provisions of the
LPS Deposit guarantee program for the
Customer’s Deposits concerned.
b. SCV data per Customer, is data that contains at
least the total value of Deposits per Customer
categorized in accordance with the provisions
of the LPS Deposit guarantee program; and
c. SCV summary data per Bank, is data that
contains at least data on the total number of
Customers and Deposits in accordance with
the SCV data category per Customer.
2. Banks are required to submit periodically
a. SCV data report per Customer, originally
submitted on an annual basis to be submitted
on a semi-annual basis.
b. SCV summary data report per Bank shall be
submitted on a monthly basis.
The Bank must conduct an examination of the
quality of data and the reliability of the system used
in processing and storing SCV Data at least once a
year by the Bank’s internal audit or an independent
external party, and an examination of the reliability
of the system must be carried out by an independent
external party at least once every 3 (three) years.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 163
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Pasar Modal)
Financial Services Authority (Capital Markets)
Regulasi Kajian Penjelasan
No
Regulation Study Implementation
1 POJK No. 45 Tahun 2024 perihal Peraturan Otoritas Jasa Keuangan ini antara lain Bank telah mempelajari
Pengembangan dan penguatan mengatur mengenai jangka waktu efektifnya dan akan menerapkan
emiten dan perusahaan publik. Pernyataan Pendaftaran, kewajiban pencatatan dan regulasi ini bila
POJK ini berlaku pada Desember pendaftaran Efek bersifat ekuitas, perubahan status terdapat aksi korporasi
2024. Perusahaan Terbuka menjadi Perseroan yang tertutup, Perseroan.
kewajiban penyampaian laporan informasi dan fakta
material serta kedudukan pemegang saham publik
dalam likuidasi Emiten atau Perusahaan Publik.
POJK No. 45 of 2024 regarding the This Financial Services Authority Regulation, among The Bank has studied
development and strengthening others, regulates the effective period of the Registration and will apply this
of issuers and public companies. Statement, the obligation to record and register regulation when there
This POJK takes effect in equity securities, the change in the status of a Public is a corporate action of
December 2024. Company to a closed Company, the obligation to the Company.
submit reports on information and material facts and
the position of public shareholders in the liquidation of
an Issuer or Public Company.
2 POJK No. 4 Tahun 2024 perihal Peraturan Otoritas Jasa Keuangan ini antara lain Bank telah menerapkan
Laporan Kepemilikan atau mengatur mengenai kewajiban pelaporan kepemilikan regulasi ini pada
Setiap Perubahan Kepemilikan atau setiap perubahan kepemilikan saham Perusahaan kewajiban laporan
Saham Perusahaan Terbuka Terbuka serta aktivitas menjaminkan saham Perseroan.
dan Aktivitas Menjaminkan Perusahaan Terbuka, termasuk mengenai pihak yang
Saham Perusahaan Terbuka wajib melakukan pelaporan batasan atas berlakunya
POJK ini berlaku pada bulan kewajiban pelaporan, jangka waktu penyampaian
Agustus 2024. laporan, isi laporan, kewajiban penyampaian laporan
melalui sistem elektronik dan sanksi administratif.
This regulation of the Financial Services Authority,
POJK No. 4 Year 2024 regarding among others, regulates the obligation to report The Bank has applied
Reporting of Ownership or Any ownership or any change in ownership of shares of this regulation to the
Change in Ownership of Public a Public Company as well as the activity of pledging Company's reporting
Company Shares and Pledging shares of a Public Company, including regarding parties obligations.
Activities of Public Company who are required to report limitations on the validity of
Shares reporting obligations, the period for submitting reports,
This POJK is effective in August the content of reports, the obligation to submit reports
2024. through an electronic system and administrative
sanctions.
164 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PERUBAHAN KEBIJAKAN AKUNTANSI, ALASAN DAN
DAMPAKNYA TERHADAP LAPORAN KEUANGAN
Changes of Financial Policies, Reason and Impact to Financial Report
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Financial Accounting Standard Board of Indonesian
Indonesia (DSAK-IAI) telah melakukan revisi atas Institute of Accountant (DSAK-IAI) has revised several
Pernyataan Standard Akuntansi Keuangan (PSAK) yang Statement of Financial Accounting Standards (PSAK)
berlaku untuk periode laporan keuangan yang dimulai which have been effective as at January 1, 2024 as
pada atau setelah tanggal 1 Januari 2024 sebagai follows :
berikut :
• PSAK 107 (Amendemen): Instrumen Keuangan: • PSAK 107 (Amendment): Financial instruments :
Pengungkapan tentang Pengaturan Pembiayaan Disclosure regarding supplier finance arrangements.
Pemasok
• PSAK 116 (Amandemen): Sewa tentang Liabilitas Sewa • PSAK 116 (Amendment): Lease regarding lease liability
dalam Jual dan Sewa Balik in a sale and leaseback
• PSAK 201 (Amandemen): Penyajian Laporan keuangan • PSAK 201 (Amendment): Presentation of financial
tentang Klasifikasi Liabilitas sebagai Jangka Pendek statements regarding classification of liabilities as a
atau Jangka Panjang dan Liabilitas jangka Panjang current or non current and non current liabilities with
dengan kovenan covenants.
• PSAK 207 (Amandemen): Laporan arus kas tentang • PSAK 207 (Amendment): Statement of cash flow
pengaturan pembuayaan pemasok. regarding supplier finance arrangements.
Grup menerapkan PSAK yang berkaitan dengan kegiatan The Group adopts PSAK which are relevant with their
usahanya. business.
Mulai tanggal 1 Januari 2024, nomor referensi masing- Starting January 1, 2024, reference numbers of the
masing PSAK dan Interpretasi Standar Akuntansi individual PSAK and Interpretation of Financial Accounting
Keuangan (ISAK) telah diubah sebagaimana diumumkan Standards (ISAK) have been changed as published by
oleh DSAK-IAI. DSAK-IAI.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 165
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
06 TINJAUAN MANAJEMEN
Management Overview
Sumber Daya Manusia
Human Resources
Teknologi Informasi
Technology Information
Perlindungan Konsumen
Customer Protection
166 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 167
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
SUMBER DAYA MANUSIA
Human Resources
Sumber Daya Manusia (SDM) merupakan insan Human Resources (HR) are individuals who drive the
yang menjadi penggerak perusahaan yang dapat company and can lead it to achieve corporate success.
mengantarkan perusahaan mencapai keberhasilan These Human Resources must be equipped with
perusahaan. Sumber Daya Manusia ini haruslah knowledge enhancement toimprove their capabilities in
dibekali dengan peningkatan pengetahuan agar dapat carrying out their functions within the company.
meningkatkan kapabilitasnya dalam menjalankan
fungsinya dalam perusahaan.
Bank Mestika memiliki satuan kerja yang Bank Mestika has a work unit responsible for education
bertanggungjawab dalam hal pendidikan dan and human resource development which is tasked with:
pengembangan SDM yang bertugas untuk :
a. Menyelenggarakan kegiatan pendidikan dan a. Organizing education and training activities aimed at
pelatihan dalam rangka pengembangan kompetensi developing employee work competencies
kerja pegawai
b. Melakukan kajian-kajian terkait dengan b. Conducting studies related to the development of
pengembangan kualitas SDM, seperti analisa beban human resource quality, such as workload analysis,
kerja, analisa kebutuhan pelatihan, dll training needs analysis, etc.
c. Membuat dokumen perencanaan SDM, seperti c. Creating HR planning documents, such as workforce
perencanaan kebutuhan tenaga kerja, kurikulum needs planning, training curriculum, job learning
pelatihan, roadmap pembelajaran jabatan, dll roadmap, etc.
d. Termasuk di dalamnya mengadministrasikan data d. Including the administration of training and employee
pelatihan dan sertifikasi pegawai certification data
e. Mengembangkan program dan modul pelatihan e. Developing internal training programs and modules
internal
f. Menyelenggarakan asesmen kompetensi kerja f. Organizing work competency assessments
Pengembangan SDM Bank Mestika secara umum The development of human resources at Bank Mestika
sepanjang tahun 2024 disampaikan sebagai berikut : throughout 2024 is presented as follows:
1. Jajaran Eksekutif (Direksi, Dewan Komisaris, Asisten 1. The Executive Ranks (Directors, Board of
Direktur, Manajer) diberikan pelatihan mengenai : Commissioners, Assistant Directors, Managers) are
a. Perekonomian Nasional (economic review dan provided training on:
outlook) a. National Economy (economic review and outlook)
b. Perbankan Nasional (peraturan terbaru) b. National Banking (latest regulations)
c. Pepemimpinan Strategis, dan c. Strategic Leadership, and
d. Peuangan Berkelanjutan d. Sustainable Finance
2. Manajer Menengah Bawah, diberikan pelatihan 2. Lower Middle Managers are provided training on:
mengenai :
a. Transformasi digital a. Digital transformation
b. Problem solving and decision making b. Problem solving and decision making
c. Manajemen kinerja c. Performance management
3. Untuk seluruh staff, diberikan pelatihan yang dapat 3. For all staff, training is provided that can improve
meningkatkan kompetensi teknikal dan soft skill yang technical competence and soft skills that can support
dapat menunjang kinerja, salah satunya dengan performance, one of which is with general materials
materi umum yang berkaitan dengan perkembangan related to the development of banking services today
jasa layanan perbankan saat ini dan masa yang and in the future, such as data analysis, network
akan datang, seperti data analysis, network security, security, risk management, compliance, etc.
manajemen risiko, kepatuhan, dst.
4. Sertifikasi kompetensi kerja, diberikan untuk 4. Work competency certification is provided to
memaksimalkan kemampuan insan Bank Mestika maximize the capabilities of Bank Mestika employees
yang telah memiliki sertifikasi sesuai dengan bidang who have certifications in their fields of expertise.
keahliannya. Sertifikasi insan Bank Mestika diberikan Certification for Bank Mestika employees is awarded
oleh pihak yang memiliki kemampuan dan kredibilitas by parties with good competence and credibility.
yang baik.
Selain itu, secara konsisten dan berkesinambungan, In addition, consistently and sustainably, Bank Mestika
Bank Mestika mengadakan program pendidikan untuk holds educational programs to prepare future leadership
mempersiapkan calon pimpinan dimasa depan dan candidates and training programs for new prospective
program pelatihan untuk calon karyawan baru yang employees which are outlined in the following programs:
dituangkan dalam program sebagai berikut :
168 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
1. FMDP Teller adalah Pendidikan untuk calon Teller 1. FMDP (Frontliner Management Development Program)
Teller is Education for prospective Tellers
2. FMDP Customer Service adalah Pendidikan untuk 2. FMDP Customer Service is Education for prospective
calon Customer Service Customer Service
3. MMDP adalah Pendidikan untuk calon marketing Bank 3. MMDP (Marketing Management Development Program)
is an education for prospective bank marketing
professionals
4. LDP adalah Pendidikan kepemimpinan untuk calon 4. LDP (Leadership Development Program) is a
pemimpin Kantor Cabang Pembantu leadership education for prospective Branch Office
leaders
Jumlah Karyawan dan Deskripsi Sebaran Tingkat Pendidikan
Number of Employees and the Description of Educational Levels Distribution
861 857
2024 2023
Magister & Doktor
57 48
Magister & Doctor
Sarjana
861 857
Bachelor
88 96
2024 57 48 68 78
0 0 Diploma
88 96
2023 Diploma
Magister & Doktor
Magister & Doctor
Sarjana
Nachelor
Diploma
Diploma
Sekolah Menengah Umum
Senior High School
Sekolah Menengah Pertama
Junior High School
Sekolah Menengah Umum
68 78
Senior High School
Sekolah Menengah Pertama
0 0
Junior High School
Total
1.074 1.079
Amount
Jumlah karyawan masing-masing level organisasi
Number of employees based on the organizational level
686 690
Jenis Kelamin | Gender 2024 2023
Wanita
388 389
686 690
Woman
Pria
388 389
2024 Man
2023 Wanita Pria Total
1.074 1.079
Woman Man Amount
Jumlah karyawan masing-masing tingkat usia
Number of employees based on age level
Usia | Age 2024 2023
<20 tahun | years 3 8
409 409 395 405
20-29 tahun | years 409 409
30-39 tahun | years 398 405
185 182
40-49 tahun | years 185 182
79 75
2024 3 8
≥ 50 tahun | years 79 75
2023 <20 20-29 30-39 40-49 ≥ 50 Total
tahun tahun tahun tahun tahun 1.074 1.079
years years years years years
Amount
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 169
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Jumlah karyawan masing-masing tingkat usia
Number of employees based on employment status
425 448 446
417
120 122
43 42
23 23
2024 8 8 2 2 3 3 10 8 0 0
2023 Pembina Direktur Direktor Asisten Manager Manajer Asisten Senior Junior Non
Advisor Senior Junior Direktur Senior Junior Manajer Staf Staf Staf
Senior Junior Assisstant Senior Junior Assistant Senior Junior Non
Director Director Director Manager Manager Manager Staff Staff Staff
Golongan | Category 2024 2023
Pembina | Advisor 8 8
Direktur Senior | Senior Director 2 2
Direktor Junior | Junior Director 3 3
Asisten Direktur | Assisstant Director 10 8
Manager Senior | Senior Manager 43 42
Manajer Junior | Junior Manager 23 23
Asisten Manajer | Assistant Manager 120 122
Senior Staf | Senior Staff 448 425
Junior Staf | Junior Staff 417 446
Non Staf | Non Staff 0 0
Total | Amount 1.074 1.079
Pelatihan yang diberikan pada tahun 2024 mencakup:
The training given in 2024 includes:
Golongan TOPIK PELATIHAN
Category Training Topic
Pembina Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan Kon-
Advisor sumen dan Masyarakat di Sektor Jasa Keuangan Batch 1
Consumer Protection socialization related to Financial Services Authority Regulation No. 22 of
2023 concerning Consumer Protection and Society in the Financial Services Sector Batch 1
Refreshment (Pengkinian) Program Sertifikasi Manajemen Risiko
Refreshment (Update) of Risk Management Certification Program
Integrated AI Innovation with ISO/IEC 42001
IT Security Awareness
170 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Golongan TOPIK PELATIHAN
Category Training Topic
Direktur Senior Sosialisasi Pelindungan Data Pribadi
Senior Director Socialization of Personal Data Protection
Direktor Junior Creative, Innovative and Teamwork for Productivity
Junior Director
Data Driven Executive - Pemanfaatan AI untuk Perbankan
Data Driven Executive - Utilization AI for banking
Asisten Direktur
Assisstant Director Economic Outlook dan Rencana Bisnis Bank (RBB)
Economic Bank Outlook and Bank Business Plan (RBB)
Manager Senior
Senior Manager Integrated AI Innovation with ISO/IEC 42001
Manager Junior Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR) : Updating Interprestasi, Im-
Junior Manager plementasi dan Review Laporan sesuai Regulasi Terkini (Termasuk Kertas Kerja)
Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating Interpretation,Im-
plementation and Review of Reports in accordance with the Latest Regulations (Including Work-
ing Papers)
Refreshment (Pengkinian) Program Sertifikasi Manajemen Risiko
Refreshment (update) of Risk Management Certification Program
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan Kon-
sumen dan Masyarakat di Sektor Jasa Keuangan Batch 1
Consumer Protection socialization related to Financial Services Authority Regulation Number 22
of 2023 concerning Consumer Protection and Society in the Financial Services Sector Batch 1 -
Socialization of Personal Data Protection
Transformasi Digital
Digital Transformation
IT Security Awareness
Asisten Manajer Sosialisasi Pelindungan Data Pribadi
Assistant Manager Socialization of Personal Data Protection
Creative, Innovative and Teamwork for Productivity
Integrated AI Innovation with ISO/IEC 42001
Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR) : Updating Interprestasi, Im-
plementasi dan Review Laporan sesuai Regulasi Terkini (Termasuk Kertas Kerja)
Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating Interpretation,
Implementation and Review of Reports in accordance with the Latest Regulations (Including
Working Papers
IT Security Awareness
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan Kon-
sumen dan Masyarakat di Sektor Jasa Keuangan Batch 1
Consumer Protection socialization related to Financial Services Authority Regulation No. 22 of
2023 concerning Consumer Protection and Society in the Financial Services Sector Batch 1
Transformasi Digital
Digital Transformation
Refreshment (Pengkinian) Program Sertifikasi Manajemen Risiko
Refreshment (Update) of Risk Management Certification Program
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Golongan TOPIK PELATIHAN
Category Training Topic
Senior Staf Sosialisasi Pelindungan Data Pribadi
Senior Staff Socialization of Personal Data Protection
Junior Staf Creative, Innovative and Teamwork for Productivity
Junior Staff
IT Security Awareness
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan Kon-
sumen dan Masyarakat di Sektor Jasa Keuangan Batch 1
Consumer Protection socialization related to Financial Services Authority Regulation No. 22 of
2023 concerning Consumer Protection and Society in the Financial Services Sector Batch 1
Transformasi Digital
Digital Transformation
Integrated AI Innovation with ISO/IEC 42001
Penguatan Integritas dalam Bekerja maupun Kehidupan Sehari-hari
Strengthening Integrity in Work and Daily Life
Realisasi dana pendidikan Bank Mestika tahun 2024 The realization of Bank Mestika’s educational fund in
sebesar Rp 10,4 miliar, meningkat dibandingkan pada 2024 amounted to IDR 10.4 billion, an
tahun sebelumnya di Rp 9,7 miliar. increase compared to the previous year at IDR 9.7 billion.
Bank Mestika secara bertahap mengembangkan kamus Bank Mestika gradually develops a technical competency
kompetensi teknis dan melakukan assesmen agar dapat dictionary and conducts assessments to formulate and
menyusun dan menyempurnakan kurikulum pelatihan refine the training curriculum, especially for 2025, which
khususnya untuk tahun 2025, yang memprioritaskan prioritizes training in the following aspects:
pelatihan pada aspek :
• Teknologi Informasi; yang betujuan untuk • Information Technology; which aims to improve the
meningkatkan kompetensi dan kompetensi insan competence and competence of IT personnel in
IT dalam hal pengamanan siber, pengembangan terms of cyber security, application development,
aplikasi, pengelolaan data center dan hal-hal lain data center management and other aspects that
yang dapat meningkatkan keamanan bank dan can improve the security of banks and customers
nasabah saat bertransaksi. during transactions.
• Perkreditan; yang bertujuan untuk memperbarui dan • Credit; aimed at renewing and enhancing payment
meningkatkan teknik analisa kelayakan pembayaran, feasibility analysis techniques, diversifying portfolios,
diversifikasi portofolio, dan lain-lain yang dapat and other activities that can support the bank’s
mendukung kegiatan bisnis bank. business activities.
• Sistem pembayaran ; yang bertujuan untuk • Payment system; which aims to align the training
menyelaraskan pelatihan dengan kurikulum yang with the curriculum that has been developed by
telah dikembangkan Bank Indonesia. Bank Indonesia.
Selain itu, Bank Mestika juga fokus melaksanakan In addition, Bank Mestika also focuses on certifying
sertifikasi pada para pejabat bank yang memiliki fungsi bank officials with critical functions, refreshing risk
kritikal, refreshment kompetensi manajemen risiko, dan management competencies, and certification for the
sertifikasi untuk tim marketing. marketing team.
172 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
TEKNOLOGI INFORMASI
Technology Information
Kemajuan teknologi masa kini semakin mutakhir The advancements in technology nowadays are
yang mengubah cara bank melayani nasabah dan constantly changing the way banks serve customers
mengubah cara nasabah menggunakan produk dan and how customers use banking products and services.
layanan perbankan. Nasabah menyukai kemudahan Customers prefer the convenience of transacting using
bertransaksi menggunakan teknologi yang memberikan technology, which provides comfort and time efficiency
kenyamanan dan efisiensi waktu dibanding harus compared to visiting the nearest bank branch.
datang ke kantor bank terdekat.
Namun, dibalik kemudahan transaksi yang diberikan However, behind the ease of transactions provided
kepada nasabah, perbankan juga harus memaksimalkan to customers, banks must also maximize security,
keamanan, kerahasiaan dan mitigasi risiko yang baik. confidentiality and good risk mitigation. Then the bank
Lalu bank juga memperhatikan efisiensi operasional, dan also pays attention to
peningkatan pengalaman nasabah dengan senantiasa operational efficiency, and improving customer
mengikuti perkembangan teknologi yang semakin experience by always keeping abreast of increasingly
mutakhir. up-to- date technological developments.
Untuk mengakomodir dan mengikuti perkembangan To accommodate and follow the development of digital
digital perbankan, Perseroan membentuk Divisi Teknologi banking, the Company established an Information
Informasi yang memiliki 3 (tiga) tugas utama yakni : Technology Division which has 3 (three) main tasks,
namely:
• IT Infrastructure & Operation; yang bertugas • IT Infrastructure &; Operation; which is tasked
untuk menjalankan operasional dan menbangun with running operations and building a reliableIT
infrastructure IT yang handal. infrastructure.
• IT Strategic & Development; bertugas melakukan • IT Strategic &; Development; tasked with planning
perencanaan dan pengembangan TI selaras dengan and developing IT in line with the needs and
kebutuhan dan perkembangan Bank. developments of the Bank.
• IT Security; bertugas untuk memastikan keamanan • IT Security; tasked with ensuring the security of the
sistem Teknologi Informasi bank. bank’s Information Technology system.
Secara garis besar, tugas dan tanggungjawab Divisi Broadly speaking, the duties and responsibilities of the
Teknologi Informasi Perseroan sebagai berikut : Company’s Information Technology Division are as
follows:
1. Merumuskan kebijakan, rencana, dan anggaran TI; 1. Formulate IT policies, plans, and budgets;
2. Mengkoordinasikan pengembangan TI Bank sesuai 2. Coordinate the Bank’s IT development in accordance
dengan rencana strategis yang telah ditetapkan; with the established strategic plan;
3. Menerapkan semua kebijakan, standar, dan prosedur 3. Implement all IT policies, standards, and procedures
TI serta rencana yang telah ditetapkan oleh Direksi; and plans set by the Board of Directors;
4. Memberikan dukungan pemberian jasa TI kepada 4. Provide IT service delivery support to IT user work
satuan kerja pengguna TI untuk mencapai target units to achieve business targets responsively and
bisnis secara responsif dan tepat waktu; on time;
5. Memastikan setiap informasi yang dimiliki oleh satuan 5. Ensure that every information owned by the IT user
kerja pengguna TI mendapatkan perlindungan work unit gets good protection against allinterference
yang baik terhadap semua gangguan yang dapat that can cause losses due to leaking important data
menyebabkan kerugian akibat bocornya data atau or information;
informasi penting;
6. Memastikan kecukupan dan efektivitas kebijakan, 6. Ensure the adequacy and effectiveness of IT policies,
prosedur TI, dan penerapan manajemen risiko untuk procedures, and risk managementimplementation to
mengidentifikasi, mengukur, menilai, dan mengawasi identify, measure, assess, and monitor IT risks;
risiko TI;
7. Memastikan adanya pengawasan yang memadai 7. Ensure adequate supervision in any development or
dalam setiap pengembangan atau modifikasi sistem modification of IT systems;
TI;
8. Menyampaikan kepada Direksi mengenai laporan 8. Submit to the Board of Directors regarding IT
pelaksanaan TI secara berkala. Dalam hal diperlukan, implementation reports periodically. In the eventthat
juga dapat mengusulkan tindakan untuk mengatasi necessary, it can also propose actions to address IT
kelemahan TI yang telah ditemukan; weaknesses that have been discovered;
9. Menilai kinerja dari layanan TI di Bank, misalnya 9. Assess the performance of IT services at the Bank,
persentase berapa lama sistem mati (downtime for example the percentage of how long the system
error), pelanggaran keamanan, perkembangan is down (downtime error), security breaches, project
proyek, dan penerapan perjanjian tingkat layanan progress, and implementation of service level
(Service Level Agreement/ SLA) antara satuan kerja agreements (SLAs) between IT work units and user
TI dan satuan kerja pengguna atau pihak penyedia work units or IT service providers;
jasa TI;
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
10. Memastikan tindakan yang tepat telah dilakukan 10. Ensure that appropriate actions have been taken
untuk memperbaiki temuan audit baik dari auditor to improve audit findings from both internal and
internal maupun auditor eksternal atau berdasarkan external auditors or based on the Financial Services
laporan hasil pemeriksaan Otoritas Jasa Keuangan; Authority audit report;
11. Memastikan tersedianya Sumber Daya Manusia
(SDM) yang cukup dan kompeten sesuai dengan 11. Ensure the availability ofsufficient and competent
kebutuhan; Human Resources(HR) according to needs;
12. Memastikan struktur organisasi manajemen proyek 12. Ensure the project management organizational
dari seluruh proyek terkait TI digunakan dengan structure of all IT-related projects is used to itsfull
maksimal; dan potential; and
13. Mengawasi implementasi anggaran (budget) TI 13. Oversee the implementation of IT budgets such as
seperti pengadaan dan pelatihan di bidang TI. procurement and training in the IT field.
14. Bertanggung jawab terhadap penyusunan dan 14. Responsible for the preparation and implementation
implementasi arsitektur TI serta rencana strategis lain of IT architecture and other strategic plansthat
yang mempengaruhi modal Bank secara signifikan. significantly affect the Bank’s capital.
15. Memastikan bahwa Bank memiliki kontrak tertulis 15. Ensure that the Bank has a written contract that
yang mengatur peran, hubungan, kewajiban, dan regulates the roles, relationships, obligations, and
tanggung jawab dari semua pihak yang terikat responsibilities of all parties to the contract, and has
kontrak tersebut, serta memiliki keyakinan bahwa confidence that the contract is an agreement that
kontrak tersebut merupakan perjanjian yang has the force of law and protects the interests of the
berkekuatan hukum dan melindungi kepentingan Bank, in the event that theBank uses the services of
Bank, dalam hal Bank menggunakan jasa pihak lain. other parties
Kinerja sepanjang tahun 2024 Performance throughout 2024
Sepanjang tahun 2024, Bank mestika telah melakukan Throughout 2024, Bank Mestika has made continuous
peningkatan secara berkesinambungan terhadap improvements to IT such as implementingan Anti-Fraud
TI seperti menerapkan sistem Deteksi Anti Fraud, Detection system, developing Internet Banking and
pengembangan layanan Internet Banking dan Mobile Banking services, adding billers and supporting
Mobile Banking, penambahan biller serta mendukung QRIS payments. In addition, IT adjustments and
pembayaran QRIS. Selain itu, penyesuaian dan improvements arealways carried out gradually.
penyempurnaan TI senantiasa dilakukan secara
bertahap.
Pengembangan kompetensi 2024 Competency development 2024
Sebagai langkah untuk dapat bersaing dan adaptif As a step to be competitive and adaptive in the
dalam perkembangan teknologi perbankan, Perseroan development of banking technology, the Companymade
melakukan penyesuaian kapabilitas yang dilakukan dari adjustments to capabilities carried out from 3 (three)
3 (tiga) aspek, yakni proses, teknologi, dan SDM TI yang aspects, namely processes, technology,and IT HR
difokuskan pada pemberian pelatihan Pemanfaatan focused on providing training on the Utilization of Internet
Internet of Things (IoT) di Industri Jasa Keuangan, of Things (IoT) in the Financial Services Industry, Securing
Securing the Future of Digital Ecosystem: Navigating the Future of Digital Ecosystem: Navigating Regulations
Regulations of Approval Application and Cyber Resilience of Approval Application and Cyber Resilience in Payment
in Payment System, Sistem Penghubung Layanan dengan System, Service Liaison System with Kong API Gateway,
Kong API Gateway, Tata Kelola Berdasarkan COBIT Governance Based on COBIT 2019, Implementation of
2019, Implementasi Artificial Intelligence (AI) di Industri Artificial Intelligence (AI) in the Financial Services Industry,
Jasa Keuangan, ASEAN Transition Finance Guidance ASEAN Transition Finance Guidance Contextualizing
Contextualising Transition for ASEAN dan sebagainya. Transition for ASEAN and so on.
174 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PELINDUNGAN DATA PRIBADI
Personal Data Protection
Perkembangan dan percepatan teknologi informasi The development and acceleration of information
tentunya sangat mempermudah menjalani kehidupan, technology certainly facilitate life, both in studying
baik itu dalam belajar dan menjalani kegiatan bisnis. and carrying out business activities. However, from
Namun, dari kemudahan tersebut, terdapat risiko this conveniences, there are risks of personal data
penyebaran data pribadi yang sangat riskan digunakan dissemination that are very risky to be used for fraud that
untuk penipuan yang merugikan kita yang menjadi harms us who are victims of data misuse.
korban penyalahgunaan data.
Dalam dunia perbankan, kemajuan dan kemudahan In the banking world, advancements and ease of
bertransaksi memberikan dampak yang sangat signifikan transactions have a very significant impact on
dari sisi efisiensi waktu. Namun, dari sisi kemudahan time efficiency. However, from this ease, the public
tersebut, masyarakat sebagai nasabah juga harus as customers must also be able to maintain the
mampu menjaga kerahasiaan data perbankannya agar confidentiality of their banking data so that they do not
tidak menjadi target kejahatan. become targets for crime.
Pemerintah telah menetapkan Undang-undang The government has enacted the Personal Data
Perlindungan Data Pribadi yang bertujuan untuk Protection Law which aims to protect citizens’ personal
melindungi hak pribadi warga negara, mencegah rights, prevent data misuse, ensure the security of
penyalahgunaan data, menjamin keamanan data personal data, increase public trust, create a safe,
pribadi, meningkatkan kepercayaan publik, menciptakan trustworthy and inclusive digital ecosystem and maintain
ekosistem digital yang aman, terpecaya dan inklusif data security in Indonesia.
serta menjaga keamanan data di Indonesia.
From the perspective of banking supervision, the
Dari sisi pengawas perbankan, Otoritas Jasa Keuangan Financial Services Authority has stipulated Financial
telah menetapkan Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 22 of 2023 concerning
No. 22 Tahun 2023 tentang Pelindungan Konsumen Consumer and Community Protection in the Financial
dan Masyarakat di Sektor Jasa Keuangan untuk Services Sector to improve the consumer and community
meningkatkan sistem perlindungan konsumen dan protection system, expanding the increasingly complex
masyarakat, perluasan pelaku usaha jasa keuangan and dynamic financial services industry.
yang makin kompleks dan dinamis.
Sebagai bentuk pemenuhan atas regulasi dan sebagai As a form of compliance with regulations and as a
bentuk tanggungjawab kepada para nasabah, Bank form of responsibility towards customers, Bank Mestika
Mestika telah memiliki Bagian Pelindungan Data Pribadi has established a Personal Data Protection Section
yang bertanggungjawab untuk: responsible for:
1. Memberikan sosialisasi kepada seluruh Pegawai di 1. Providing socialization to all Employees at Bank
Bank Mestika mengenai Pelindungan Konsumen dan Mestika regarding Consumer and Community
Masyarakat; Protection;
2. Mengoordinasikan proses perencanaan dan 2. Coordinating the planning and implementation
pelaksanaan kepatuhan Bank Mestika terhadap process of Bank Mestika’s compliance with provisions
ketentuan mengenai Pelindungan Konsumen dan regarding Consumer and Community Protection in
Masyarakat di sektor jasa keuangan; the financial services sector;
3. Berkoordinasi dengan suatu Divisi dan/atau 3. Coordinating with a Division and/or Section and/or
Bagian dan/atau Seksi dan/atau Unit terkait untuk Section and/or Unit related to the monitoring and
pemantauan dan evaluasi atas pelaksanaan evaluation of Bank Mestika’s compliance with the
kepatuhan Bank Mestika terhadap ketentuan provisions regarding Consumer and Community
mengenai Pelindungan Konsumen dan Masyarakat Protection in the financial services sector;
di sektor jasa keuangan;
4. Melaporkan kepada Direksi mengenai implementasi 4. Reporting to the Board of Directors on the
Pelindungan Konsumen dan Masyarakat, serta implementation of Consumer and Community
memberikan rekomendasi untuk perbaikan dan Protection, as well as provide recommendations for
pengembangan Pelindungan Konsumen dan the improvement and development of Consumer
Masyarakat; and Community Protection;
5. Mengoordinasikan penyusunan dan penyampaian 5. Coordinating the preparation and submission
laporan terkait Pelindungan Konsumen dan of reports related to Consumer and Community
Masyarakat di sektor jasa keuangan sesuai dengan Protection in the financial services sector in
ketentuan perundang-undangan di sektor jasa accordance with the applicable laws and regulations
keuangan; in the financial services sector;
6. Penerimaan, penanganan dan penyelesaian 6. Receiving, handling and resolving Complaints
Pengaduan yang disampaikan Konsumen; submitted by Consumers;
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
7. Menyusun materi penanganan Pengaduan yang 7. Preparing Complaint handling materials that will be
akan dicantumkan dalam laporan tahunan, laman included in the annual report, website and/or other
(website), dan/ atau media lain yang dikelola resmi media officially managed by the Financial Services
oleh Pelaku Usaha Jasa Keuangan (Bank Mestika); Business Actor (Bank Mestika);
8. Menjadi penghubung penanganan Pengaduan yang 8. Serving as a liaison for handling Complaints
disampaikan Konsumen kepada Jasa Keuangan submitted by Consumers to Financial Services and/
dan/ atau otoritas lainnya; dan or other authorities; and
9. Tugas lain dalam Pelindungan Konsumen. 9. Other tasks related to Consumer Protection.
Fungsi Pelindungan Konsumen oleh Bank Mestika telah The Consumer Protection function by Bank Mestika has
dijalankan dengan baik, salah satunya dalam hal been well implemented, one of which is in customer
pengelolaan pengaduan nasabah. complaints management.
Sepanjang tahun 2024, tidak terdapat pengaduan Throughout 2024, there were no customer complaints
nasabah yang berdampak signifikan terhadap that had a significant impact on the Company.
Perseroan.
Perincian pengaduan nasabah sepanjang tahun 2024, The details of customer complaints throughout 2024 are
disampaikan sebagai berikut: submitted as follows:
Jumlah Pengaduan
Media Pengaduan Number of Complaints
Complaint Media
2024 2023 2022
Mestika Call 80 42 30
Website 0 0 0
Email Customer Care 7 0 0
Customer Service 192 63 94
Total 279 105 124
2024 2023 2022 Alasan keluhan belum
Status Penyelesaian Status Penyelesaian Status Penyelesaian dapat diselesaikan
Resolution Status Resolution Status Resolution Status pada tahun 2024
Jenis Keluhan (jika ada)
Type of Complaint Masih Masih Masih in process, Reason for
dalam dalam dalam the complaint that
Selesai Selesai Selesai
proses proses proses
Completed Completed Completed cannot be resolved in
still in still in still in
process process process 2024 (if any)
ATM Mestika 62 0 29 0 58 0 -
ATM Bersama 142 1 28 0 39 0 -
Joint ATM
Internet Banking 0 0 2 0 0 0 -
Mobile Banking 37 0 18 0 6 0 -
EDC 2 0 2 0 2 0 -
BI-Fast 3 0 9 0 6 0 -
Tagihan Telepon 1 0 0 0 0 0 -
Phone bills
Kelalaian Nasabah 31 0 17 0 13 0 -
customer negligence
Total 278 1 105 0 124 0 -
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report Pada tahun 2024, terdapat 278 pengaduan nasabah In 2024, there were 278 customer complaints that were yang telah diselesaikan pada periode pelaporan dan resolvedduring the reporting period and 1 customer terdapat 1 pengaduan nasabah yang masih dalam complaint that is still in the resolution process due to proses penyelesaian dikarenakan pengaduan tersebut being received in the last month of the reporting period. diterima pada bulan akhir periode pelaporan. Bank Mestika telah melakukan penilaian sendiri terhadap Bank Mestika has conducted a self-assessment of pemenuhan ketentuan pelindungan konsumen dan compliance with consumer and community protection masyarakat pada tahun 2024, dan telah dilaporkan provisions in 2024 and has reported it on time in the tepat waktu pada aplikasi pelaporan daring Otoritas Financial Services Authority’s online reporting application, Jasa Keuangan, SIPEDULI. SIPEDULI. Selain itu, Bank Mestika juga telah melakukan Survei In addition, Bank Mestika has also conducted a Kepuasan atas Pengaduan Nasabah yang telah Satisfaction Survey on Customer Complaints that have diselesaikan oleh Bank dengan hasil : been resolved by the Bank with the results: Sangat Puas : 85 % Very Satisfied : 85% Puas : 15 % Satisfied : 15% Fungsi Pelindungan Data Pribadi pada tahun 2025 telah The Personal Data Protection Function in 2025 has merencanakan : planned: a. Melakukan finalisasi pada dokumen kebijakan dan a. Finalizing the personal data protection policy and prosedur pelindungan data pribadi dengan pihak procedures documents with PT Inixindo Widya Iswara PT Inixindo Widya Iswara Nusantara; Nusantara; b. Melakukan pemantauan secara onsite untuk b. Conducting onsite monitoring to ensure that the memastikan pelaksanaan implementasi pelindungan implementation of personal data protection and data pribadi dan konsumen telah dilaksanakan consumer protection has been carried out in sesuai dengan ketentuan yang berlaku; accordance with applicable regulations; c. Merancang dan mengembangkan metode c. Designing and developing methods for delivering penyampaian awareness terhadap pelindungan awareness on personal data and consumer data pribadi dan konsumen kepada pihak internal protection to both internal and external parties; maupun eksternal; d. Melaksanakan tugas dan tanggung jawab sesuai d. Carry out duties and responsibilities in accordance dengan ketentuan yang berlaku; with applicable regulations; e. Secara konsisten melakukan koordinasi dengan e. Consistently coordinate with a relevant Division/ suatu Divisi/ Bagian/ Seksi dan/atau Unit terkait untuk Section/Section and/or Unit for the planning and proses perencanaan dan pelaksanaan kepatuhan implementation process of the Bank’s compliance Bank terhadap ketentuan mengenai Pelindungan with regulations on Personal Data and Consumer Data Pribadi dan Konsumen, serta memberikan Protection, as well as provide recommendations for rekomendasi untuk perbaikan dan pengembangan the improvement and development of Personal and Pelindungan Data Pribadi dan Konsumen. Consumer Data Protection. PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 177
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IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
07 TATA KELOLA
Corporate Governance
Rapat Umum Pemegang Saham Transparansi Kondisi Keuangan
General Meeting of Shareholders dan Non Keuangan
Transparency of Financial and Non
Direksi Financial Conditions
Board of Directors
Penerapan Strategi Anti Fraud
Dewan Komisaris Implementation of Anti Fraud
Board of Commisioner System
Nominasi dan remunerasi Direksi Sistem Pelaporan Pelanggaran
dan Dewan Komisaris Whistleblowing System
Nomination and remuneration of
the Board of Directors Kebijakan Anti Korupsi
Anti Corruption Policy
Komite Audit
Audit Committee Pengendalian Dalam Proses
Laporan Keuangan Bank
Komite Pemantau Risiko Control in the Process of Bank
Risk Monitoring Commitee Financial Statements
Komite Remunerasi dan Nominasi Permasalahan Hukum
Nomination and Remuneration Legal Issues
Committee
Transaksi yang mengandung
ALCO benturan kepentingan
Asset and Liability Committee Transaction containing conflict of
Komite Manajemen Risiko interest
Risk Management Committee Pembelian Kembali saham dan/
Komite Pengarah Teknologi atau Obligasi Bank
Informasi Buyback of Shares and/or Bonds
Information Technology Steering of the Bank
Committee Informasi Mengenai Sanksi
Komite Kebijakan Perkreditan Administratif Emiten
Credit Policy Committee Information on Issuer
Administrative Sanctions
Sekretaris Perusahaan
Corporate Secretary Kode Etik
Code of Ethics
Fungsi Kepatuhan
Compliance Function Program Kepemilikan Saham oleh
Karyawan/Manajemen
Anti Pencucian Uang, Pencegahan Employee/Management Share
Pendanaan Terorisme dan Ownership Program
Pencegahan Pendanaan Proliferasi
Senjata Pemusnah Masal (APU, PPT Pemberian Dana untuk Kegiatan
dan PPPSPM) Sosial dan/atau Kegiatan Politik
Anti Money Laundering and Provision of Funds for Social
Combatting The Finance of Activities and/or Political Activities
Terrorism and Prevention of Penerapan atas Pedoman Tata
Financing of Weapons of Mass Kelola Perusahaan Terbuka bagi
Destruction Emiten yang Menerbitkan efek
Fungsi Audit Internal Bersifat Ekuitas atau Perusahaan
Internal Audit Function Publik
Implementation of Public Company
Fungsi Audit Eksternal Governance Guidelines for Issuers
External Audit Function of Equity Securities or Public
Companies
Sistem manajemen risiko
Risk Management System Laporan Penilaian Sendiri
Penerapan Tata Kelola
Sistem Pengendalian Internal Governance Self
Internal Control System Assesstment Report
Penyediaan dana kepada pihak
terkait dan penyediaan dana besar
Provision of funds to related parties
and provision of large funds
Rencana Strategis Bank
Bank’s Strategic Plan
178 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 179
Page 180
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
RINGKASAN EKSEKUTIF
Executive Summary
1. Hasil self-assessment terhadap penerapan Tata 1. The self-assessment result on the implementation of
Kelola Bank untuk tahun 2024 berada pada peringkat the Bank’s Corporate Governance for 2024 is ranked
2 (Baik). 2 (Good).
2. Dewan Komisaris (Dekom) senantiasa melakukan 2. The Board of Commissioners (BoC) continuously
pemantauan terhadap penerapan Tata Kelola Bank monitors the implementation of the Bank’s Corporate
melalui Rapat Dewan Komisaris dan Rapat Gabungan Governance through BOC Meetings and the BOC-
Dewan Komisaris dan Direksi. BOD Joint Meetings.
3. Direksi secara konsisten meningkatkan dan 3. The Board of Directors (BoD) consistently improves
mengutamakan penerapan tata Kelola Bank yang and prioritizes the implementation of good corporate
baik dalam melayani dan memenuhi tanggung governance in serving and fulfilling its responsibilities
jawab kepada seluruh stakeholders Bank. to all stakeholders of the Bank.
4. Adapun frekuensi rapat yang dilakukan Bank selama 4. The frequency of meetings held by the Bank during
tahun 2024, yakni: 2024, namely:
a. Rapat Dewan Komisaris dilakukan sebanyak 11 a. Meetings of the BoC were conducted 11 (eleven)
(sebelas) kali, times,
b. Rapat Direksi dilakukan sebanyak 13 (tiga belas) b. Meetings of the BoD were conducted 13 (thirteen)
kali, times,
c. Rapat Gabungan Dewan Komisaris dan Direksi c. Joint Meetings of BoC and BoD were conducted 11
dilakukan sebanyak 11 (sebelas) kali, (eleven) times,
d. Rapat Komite Audit dilakukan sebanyak 13 (tiga d. Meetings of Audit Committee were conducted 13
belas) kali, (thirteen) times,
e. Rapat Komite Pemantau Risiko dilakukan e. Meetings of Risk Oversight Committee were
sebanyak 12 (dua belas) kali, conducted 12 (twelve) times,
f. Rapat Komite Remunerasi dan Nominasi dilakukan f. Meetings of Remuneration and Nomination
sebanyak 6 (enam) kali, Committee were conducted 6 (six) times,
g. Rapat Komite Manajemen Risiko dilakukan g. Meetings of Risk Management Committee were
sebanyak 4 (empat) kali, conducted 4 (four) times,
h. Rapat ALCO dilakukan sebanyak 13 (tiga belas) h. Meetings of ALCO were conducted 13 (thirteen)
kali, times,
i. Rapat Komite Pengarah Teknologi Informasi i. Meetings of Information Technology Steering
dilakukan sebanyak 6 (enam) kali, Committee were conducted 6 (six) times,
j. Rapat Komite Kebijakan Perkreditan dilakukan j. Meetings of Credit Policy Committee were
sebanyak 4 (empat) kali. conducted 4 (four) times.
180 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
RUPS (RAPAT UMUM PEMEGANG SAHAM)
GMS (General Meeting of Shareholders)
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is the highest
elemen tertinggi dalam perusahaan publik, yang element in public companies, which must be carried out
wajib dilakukan sebagai bentuk pemenuhan tata as a form of fulfillment of good corporate governance
kelola perusahaan yang baik dan sebagai bentuk and as a form of accountability of public companies to
pertanggungjawaban perusahaan terbuka kepada all shareholders.
seluruh pemegang saham.
Pelaksanaan RUPS telah diatur dengan terperinci, yang The implementation of GMS has been regulated in detail,
mengikat perusahaan terbuka dan mempermudah para which is binding on public companies and makes it easier
pemegang saham untuk menghadiri RUPS Perusahaan for shareholders to attend the GMS of public companies
Terbuka yang sahamnya dimiliki oleh pemegang saham. whose shares are owned by shareholders.
Pemegang saham dapat menghadiri RUPS dengan 2 Shareholders can attend the GMS in 2 (two) ways,
(dua) cara yakni: namely:
• Hadir secara daring melalui site eASY KSEI • Online presence through eASY KSEI site
• Hadir secara fisik di lokasi yang disediakan oleh • Physically present at the location provided by the
perusahaan publik public company.
Pada tahun 2024, Bank Mestika telah melaksanakan RUPS In 2024, Bank Mestika has conducted GMS on May 27,
pada tanggal 27 Mei 2024 dihadiri oleh 3.6659.779.300 2024 attended by 3,6659,779,300 shares or equal to
saham atau sama dengan 90,87% dari total saham yang 90.87% of the total shares issued by the Company.
dikeluarkan oleh Perseroan.
Keputusan dalam setiap mata acara dilakukan secara Resolutions in each agenda item were made by
musyawarah untuk mufakat dan disetuui oleh 100% dari deliberation to reach a consensus and were approved
total seluruh saham sah yang hadir dalam RUPS. by 100% of the total authorized shares present at the GMS.
Tata cara pelaksanaan dan kewajiban pelaporan The procedures for the implementation and reporting
pelaksanaan RUPS telah dijalankan dan dipenuhi oleh obligations of the GMS have been carried out and fulfilled
Bank Mestika sesuai dengan regulasi yang mengatur. by Bank Mestika in accordance with the governing
regulations.
Keterbukaan Informasi kepada pemegang saham Information disclosure to shareholders is carried out
dilakukan melalui Situs Pelaporan Emiten Terintegrasi, through the Integrated Issuer Reporting Site, eASY KSEI
situs eASY KSEI, website Perseroan dan surat kabar site, the Company’s website and newspapers with
berperedaran Nasional. national circulation.
Informasi mengenai pelaksanaan RUPS Information regarding the implementation
tahun 2024 disampaikan sebagai berikut: of the 2024 GMS is presented below:
Jadwal Pelaporan Tanggal Pelaporan
No
Reporting Schedule Reporting Date
1 Pemberitahuan rencana RUPST 3 April 2024
Notification of AGMS April 3rd, 2024
2 Iklan pengumuman RUPST 18 April 2024
Advertisement of AGMS announcements April 18th, 2024
3 Iklan panggilan RUPST 3 May 2024
AGMS invitation advertisement May 3rd, 2024
4 Pelaksanaan RUPST 27 May 2024
AGMS Implementation May 27th, 2024
5 Laporan dan iklan hasil RUPST 28 May 2024
Reports and advertisements on the results of the AGMS May 28th, 2024
6 Pembagian dividen 27 June 2024
Dividend Payout Juni 27th, 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 181
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Informasi Rapat Umum Pemegang Saham Information General Meeting of Shareholders
Tahun 2024 2024
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Mata Acara I:
Persetujuan Laporan Tahunan Direksi dan Pengesahan Laporan Keuangan Perseroan untuk tahun buku yang berakhir
pada tanggal 31 Desember 2023
Agenda I:
Approval of the Directors’ Annual Report and Ratification of the Company’s Financial Statements for the financial year
ending on 31 December 2023
Hasil: Telah Laporan keuangan
1. Menerima baik dan menyetujui Laporan Tahunan Direksi mengenai keadaan dan terealisasi audited Perseroan
jalannya Perseroan selama tahun buku 2023, serta Laporan Pengawasan Dewan Telah dilaporkan.
Komisaris untuk tahun buku 2023, Has been
2. Menerima dan mengesahkan Laporan Keuangan tahun buku 2023 yang realized The Company’s
termasuk didalamnya Neraca dan Perhitungan Laba Rugi yang telah di Audit audited financial
oleh Kantor Akuntan Publik Leonard, Mulia & Richard dalam surat nomor statements have
00095/3.0010/AU.1/07/0313-1/1/III/2024 tanggal 22 Maret 2024. been reported.
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya kepada
Direksi dan Dewan Komisaris atas pengurusan dan pengawasan yang telah
dijalankan selama tahun buku sepanjang tindakan-tindakan tersebut tercermin
dalam laporan keuangan.
Result:
1. Accepting and approving the Annual Report of the Board of Directors regarding
the condition and operation of the Company during the 2023 financial year, and
the Supervisory Report of the Board of Commissioners for the 2023 financial year,
2. Accepting and approving the 2021 Financial Statements which include the
Balance Sheet and Profit and Loss Calculation which has been audited by the
Public Accounting Firm Leonard, Mulia & Richard as stated in the report number
00095/3.0010/AU.1/07/0313-1/1/III/2024, March 22, 2024.
3. Giving full repayment and discharge of responsibility to the Board of Directors
and the Board of Commissioners for the management and supervision that has
been done during the financial year as long as these actions are reflected in the
financial statements.
Mata Acara II:
Penetapan penggunaan laba Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2023
Agenda II:
Determination of the use of the Company’s profits for the financial year ending on December 31, 2023
Hasil: Telah Telah
1. Menyetujui pembagian dividen kepada Pemegang Saham sebesar terealisasi diimplementasikan
Rp 138.007.647.776 atau sebesar Rp 34,27 per lembar saham.
Dividen dibagikan kepada Pemegang Saham sebanyak 4.027.068.800 lembar Has been Has been
saham setelah dikurangi dengan saham treasuri yang dimiliki Perseroan sebesar realized implemented
63.021.200 lembar saham.
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur
tata cara dan pelaksanaan pembayaran dividen tunai serta mengumumkannya
sesuai dengan ketentuan yang berlaku.
3. Sisa laba Perseroan akan digunakan untuk memperkuat rasio modal,
pengembangan teknologi digital untuk peningkatan pelayanan kepada
nasabah, memperkuat sistem dan memperluas operasional Perbankan serta
peningkatan Sumber Daya Manusia.
Results:
1. Approved the distribution of dividends to Shareholders in the amount of
IDR 138,007,647,776 per share or IDR 34.27 per share Dividends distributed to
Shareholders in the amount of 4,027,068,800 shares after deducting the treasury
shares owned by the Company in the amount of 63,021,200 share.
2. Granting power and authority to the Board of Directors of the Company to
regulate the procedures and implementation of cash dividend payments and
announce it suitable with applicable regulations,
3. The remaining profits of the Company will be used to strengthen the capital
ratio, develop digital technology to improve services to customers, strengthen
systems and expand banking operations and improve Human Resources.
182 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Mata Acara III:
Pemberian wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik Independen untuk
mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir tanggal 31 Desember 2024 serta pemberian
wewenang kepada Direksi Perseroan untuk menetapkan honorarium Akuntan Publik yang akan ditunjuk tersebut.
Agenda III:
Giving the authorization to the Board of Commissioners of the Company to appoint an Independent Public
Accountant to audit the financial statements of the Company for the financial year ended December 31, 2024 and
giving the authorization to the Board of Directors of the Company to determine the honorarium for the appointed
Public Accountant.
Hasil: Telah Laporan
1. Menunjuk kembali Akuntan Publik Independen : terealisasi penunjukan
Akuntan Publik : Budiadi Widjaja, SE CPA Akuntan Publik
Nama KAP : Leonard, Mulia & Richard Has been Independen telah
Nomor Izin Usaha : KEP-657/KM.17/1998 realized dilaporkan sesuai
Alamat : Jl. Hayam Wuruk No. 3 W, Jakarta 10120 dengan regulasi
Golongan : Konvensional yang mengatur.
yang akan mengaudit laporan keuangan Perseroan untuk tahun buku yang
berakhir pada tanggal 31 Desember 2024, The report on the
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan appointment of
honorarium Akuntan Publik Independen yang ditunjuk tersebut. an Independent
Public Accountant
Result: has been reported
1. Reappointing Independent Public Accountants: to the suitable
Public Accountant : Budiadi Widjaja, SE CPA with the governing
PAF Name : Leonard, Mulia & Richard regulations.
Business License Number : KEP-657/KM.17/1998
Address : Jl. Hayam Wuruk No. 3, Jakarta 10120
Group : Conventional
who would audit the Company's financial statements for the financial year
ended on December 31, 2024,
2. Giving the authorization to the Board of Directors of the Company to determine
the honorarium of the appointed Independent Public Accountant.
Mata Acara IV:
Penetapan Remunerasi (Gaji dan Tunjangan Lainnya) serta Tantiem Direksi dan Dewan Komisaris
Agenda IV:
Determination of Remuneration (Salaries and Other Benefits) and Bonuses of Directors and Board of Commissioners
Hasil: Telah Perseroan telah
1. Menetapkan budget honorarium seluruh Anggota Dewan Komisaris sebesar terealisasi menjalankan
Rp 258.797.390 per-bulan, pajak ditanggung oleh perusahaan serta memberikan sesuai dengan
kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk menentukan Has been hasil keputusan
besarnya Tantiem/Bonus dan menetapkan pembagiannya bagi masing-masing realized RUPS.
anggota Dewan Komisaris yang berlaku sampai dengan diputuskan lain dalam
Rapat Umum Pemegang Saham Tahunan berikutnya, The Company
2. Memberikan wewenang dan kekuasaan kepada Dewan Komisaris untuk dan has fulfilled in
atas nama rapat menetapkan gaji, tantiem/bonus dan tunjangan lainnya bagi accordance with
masing-masing anggota Direksi Perseroan sampai dengan diputuskan lain the results of the
dalam Rapat Umum Pemegang Saham Tahunan berikutnya. AGM decision.
Results:
1. Determine the honorarium budget of all Board of Commissioners members of
IDR 258,797,390 each month, taxes are borne by the company and provide power
and authority to the Board of Commissioners of the Company to determine the
amount of bonus and determine the distribution for each member of the Board
of Commissioners up to another decision at the next Annual General Meeting of
Shareholders,
2. Giving authority and power to the Board of Commissioners for and on behalf of
the meeting to determine salaries, bonuses and other benefits for each member
of the Company's Board of Directors up to other decisions at the next Annual
General Meeting of Shareholders.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 183
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Mata Acara V:
Persetujuan Pemberian Remunerasi yang Bersifat Variabel
Agenda V:
Approval of Giving Variable Remuneration
Hasil: Masih Perseroan akan
1. Menyetujui pembelian saham Perseroan sebagai bentuk pemberian remunerasi dalam melaksanakan
yang bersifat variabel dalam bentuk saham sebanyak-banyaknya sebesar proses sesuai dengan
Rp 554.745.341,- dengan menunjuk 1 (satu) anggota Bursa Efek untuk melakukan realisasi regulasi yang
pembelian yang dimaksud dan dilaksanakan selama periode 18 (delapan mengatur
belas) bulan terhitung sejak tanggal sejak tanggal 28 Mei 2024 sampai dengan Still on
27 November 2025 dengan memperhatikan peraturan perundang-undangan process The company
yang berlaku. will implement
2. Menyetujui mengalihkan remunerasi yang bersifat variabel dalam bentuk in accordance
saham periode tahun 2020, 2021 dan 2022 yang telah ditangguhkan kepada with applicable
material risk taker regulations.
3. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi
Perseroan untuk melakukan segala proses dan tindakan yang diperlukan
sehubungan dengan pelaksanaan pembelian saham tersebut.
Result:
1. Approving the purchase of the Company's shares as a form of variable
remuneration in the form of shares of a maximum of IDR 554,745.341,- by
appointing 1 (one) member of the Stock Exchange to make the intended
purchase and it is implemented for a period of 18 (eighteen) months from
the date of May 28, 2024 until November 27, 2025 with due observance of the
prevailing laws and regulations.
2. Approve the transfer of variable remuneration in the form of shares for the 2020,
2021 and 2022 periods that have been deferred to material risk takers.
3. Granting power and authority with substitution rights to the Board of Directors
of the Company to conduct all necessary processes and actions related to the
implementation of the share purchase.
Mata Acara VI: Telah
Penyampaian Rencana Bisnis Bank Perseroan Tahun 2024 dan Rencana Aksi terealisasi
Keuangan Berkelanjutan Perseroan oleh Direksi (dalam agenda ini tidak diambil
keputusan) Has been
realized
Agenda VI:
Submission of the Bank's Business Plan for 2024 and the Company's Sustainable
Financial Action Plan by the Directors (in this agenda no decision was made)
184 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Informasi Rapat Umum Pemegang Saham Information General Meeting of Shareholders
Tahun 2023 2023
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Mata Acara I:
Persetujuan Laporan Tahunan Direksi dan Pengesahan Laporan Keuangan Perseroan untuk tahun buku yang berakhir
pada tanggal 31 Desember 2022.
Agenda I:
Approval of the Directors’ Annual Report and Ratification of the Company’s Financial Statements for the financial year
ending on 31 December 2022.
Hasil: Telah Laporan keuangan
1. Menerima baik dan menyetujui Laporan Tahunan Direksi mengenai keadaan dan terealisasi audited Perseroan
jalannya Perseroan selama tahun buku 2022, serta Laporan Pengawasan Dewan Telah dilaporkan.
Komisaris untuk tahun buku 2022, Has been
2. Menerima dan mengesahkan Laporan Keuangan tahun buku 2022 yang realized The Company’s
termasuk didalamnya Neraca dan Perhitungan Laba Rugi yang telah di Audit audited financial
oleh Kantor Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan statements have
Rekan yang beralamat di Jl. M.H. Thamrin Lot 8-10, Jakarta sebagaimana dalam been reported.
laporan nomor 00526/2.1133/AU.1/07/1244-2/1/III/2023 tanggal 29 Maret 2023,
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya kepada
Direksi dan Dewan Komisaris atas pengurusan dan pengawasan yang telah
dijalankan selama tahun buku 2022 sepanjang tindakan-tindakan tersebut
tercermin dalam laporan keuangan.
Result:
1. Accepting and approving the Annual Report of the Board of Directors regarding
the condition and operation of the Company during the 2022 financial year, and
the Supervisory Report of the Board of Commissioners for the 2022 financial year,
2. Accepting and approving the 2022 Financial Statements which include the
Balance Sheet and Profit and Loss Calculation which has been audited by the
Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and
Partners, which are located at Jl. MH Thamrin Lot 8-10, Jakarta as stated in the
report number 00526/2.1133/AU.1/07/1244-2/1/III/2023 tanggal 29 March 2023,
3. Giving full repayment and discharge of responsibility to the Board of Directors
and the Board of Commissioners for the management and supervision that has
been done during the financial year 2022 as long as these actions are reflected
in the financial statements.
Mata Acara II:
Penetapan penggunaan laba Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2022.
Agenda II:
Determination of the use of the Company’s profits for the financial year ending on December 31, 2022.
Hasil: Telah Telah
1. Menyetujui pembagian dividen kepada Pemegang Saham sebesar terealisasi terealisasi
Rp 138.007.647.776,- (seratus tiga puluh delapan miliar tujuh juta enam ratus
empat puluh tujuh ribu tujuh ratus tujuh puluh enam rupiah) atau sebesar Has been Has been
Rp 34,27 (tiga puluh empat koma dua puluh tujuh rupiah) per lembar saham. realized realized
Dividen dibagikan kepada Pemegang Saham sebanyak 4.027.068.800 (empat
miliar dua puluh tujuh juta enam puluh delapan ribu delapan ratus) lembar
saham setelah dikurangi dengan saham treasuri yang dimiliki Perseroan sebesar
63.021.200 (enam puluh tiga juta dua puluh satu ribu dua ratus) lembar saham.
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur
tata cara dan pelaksanaan pembayaran dividen tunai serta mengumumkannya
sesuai dengan ketentuan yang berlaku,
3. Sisa laba Perseroan akan digunakan untuk memperkuat rasio modal,
pengembangan teknologi digital untuk peningkatan pelayanan kepada
nasabah, memperkuat sistem dan memperluas operasional Perbankan dan
peningkatan Sumber Daya Manusia.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 185
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Results:
1. Approved the distribution of dividends to Shareholders amounting to IDR
138,007,647,776 (one hundred thirty-eight billion seven million six hundred forty-
seven thousand seven hundred seventy-six rupiah) or IDR 34.27 (thirty-four point
twenty-seven rupiah) per share.
Dividends were distributed to Shareholders totaling 4,027,068,800 (four billion
twenty-seven million sixty-eight thousand eight hundred) shares after deducting
treasury shares owned by the Company amounting to 63,021,200 (sixty-three
million twenty-one thousand two hundred) shares.
2. Granting power and authority to the Board of Directors of the Company to
regulate the procedures and implementation of cash dividend payments and
announce it suitable with applicable regulations,
3. The remaining profits of the Company will be used to strengthen the capital
ratio, develop digital technology to improve services to customers, strengthen
systems and expand banking operations and improve Human Resources.
Mata Acara III:
Pemberian wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik Independen untuk
mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir tanggal 31 Desember 2023 serta pemberian
wewenang kepada Direksi Perseroan untuk menetapkan honorarium Akuntan Publik yang akan ditunjuk tersebut.
Agenda III:
Giving the authorization to the Board of Commissioners of the Company to appoint an Independent Public Accountant to
audit the financial statements of the Company for the financial year ended December 31, 2023 and giving the authorization
to the Board of Directors of the Company to determine the honorarium for the appointed Public Accountant.
Hasil: Telah Laporan
1. Menunjuk kembali Akuntan Publik Independen : terealisasi penunjukan
Akuntan Publik : Budiadi Widjaja, SE CPA Akuntan Publik
Nama KAP : Leonard, Mulia & Richard Has been Independen telah
Nomor Izin Usaha : KEP-657/KM.17/1998 realized dilaporkan sesuai
Alamat : Jl. Hayam Wuruk No. 3 W, Jakarta 10120 dengan regulasi
Golongan : Konvensional yang mengatur.
yang akan mengaudit laporan keuangan Perseroan untuk tahun buku yang
berakhir pada tanggal 31 Desember 2023, The report on the
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan appointment of
honorarium Akuntan Publik Independen yang ditunjuk tersebut. an Independent
Public Accountant
Result: has been reported
1. Reappointing Independent Public Accountants: to the suitable
Public Accountant : Budiadi Widjaja, SE CPA with the governing
PAF Name : Leonard, Mulia & Richard regulations.
Business License Number : KEP-657/KM.17/1998
Address : Jl. Hayam Wuruk No. 3, Jakarta 10120
Group : Conventional
who would audit the Company's financial statements for the financial year
ended on December 31, 2023,
2. Giving the authorization to the Board of Directors of the Company to determine
the honorarium of the appointed Independent Public Accountant.
Mata Acara IV:
Penetapan Remunerasi (Gaji dan Tunjangan Lainnya) serta Tantiem Direksi dan Dewan Komisaris.
Agenda IV:
Determination of Remuneration (Salaries and Other Benefits) and Bonuses of Directors and Board of Commissioners.
Hasil: Telah Perseroan telah
1. Menetapkan budget honorarium seluruh Anggota Dewan Komisaris sebesar terealisasi menjalankan
Rp 246.473.700 per-bulan, pajak ditanggung oleh perusahaan serta memberikan sesuai dengan
kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk menentukan Has been hasil keputusan
besarnya Tantiem/Bonus dan menetapkan pembagiannya bagi masing-masing realized RUPS.
anggota Dewan Komisaris yang berlaku sampai dengan diputuskan lain dalam
Rapat Umum Pemegang Saham Tahunan berikutnya, The Company
2. Memberikan wewenang dan kekuasaan kepada Dewan Komisaris untuk dan has fulfilled in
atas nama rapat menetapkan gaji, tantiem/bonus dan tunjangan lainnya bagi accordance with
masing-masing anggota Direksi Perseroan sampai dengan diputuskan lain the results of the
dalam Rapat Umum Pemegang Saham Tahunan berikutnya. AGM decision.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Results:
1. Determine the honorarium budget of all Board of Commissioners members
of IDR 246,473,700 each month, taxes are borne by the company and provide
power and authority to the Board of Commissioners of the Company to
determine the amount of bonus and determine the distribution for each
member of the Board of Commissioners up to another decision at the next
Annual General Meeting of Shareholders,
2. Giving authority and power to the Board of Commissioners for and on behalf of
the meeting to determine salaries, bonuses and other benefits for each member
of the Company’s Board of Directors up to other decisions at the next Annual
General Meeting of Shareholders.
Mata Acara V:
Persetujuan Pemberian Remunerasi yang Bersifat Variabel
Agenda V:
Approval of Giving Variable Remuneration
Hasil: Masih Perseroan akan
1. Menyetujui pembelian saham Perseroan sebagai bentuk pemberian remunerasi dalam melaksanakan
yang bersifat variabel dalam bentuk saham sebanyak-banyaknya sebesar proses sesuai dengan
Rp 962.698.182,- dengan menunjuk 1 (satu) anggota Bursa Efek untuk melakukan realisasi regulasi yang
pembelian yang dimaksud dan dilaksanakan selama periode 18 (delapan belas) mengatur
bulan terhitung sejak tanggal sejak tanggal 08 Juni 2023 sampai dengan 07 Still on
Desember 2024 dengan memperhatikan peraturan perundang-undangan yang process The company
berlaku. will implement
2. Menyetujui mengalihkan remunerasi yang bersifat variabel dalam bentuk saham in accordance
periode tahun 2019, 2020 dan 2021 yang telah ditangguhkan kepada material risk with applicable
taker. regulations.
3. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi
Perseroan untuk melakukan segala proses dan tindakan yang diperlukan
sehubungan dengan pelaksanaan pembelian saham tersebut.
Result:
1. Approve the purchase of the Company’s shares as a form of variable
remuneration in the form of shares amounting to a maximum of IDR 962,698,182,
- by appointing 1 (one) member of the Stock Exchange to make the intended
purchase and carried out over a period of 18 (eighteen) months starting from
June 08, 2023 to December 07, 2024 with due observance of applicable laws and
regulations.
2. Approve the transfer of variable remuneration in the form of shares for the 2019,
2020 and 2021 periods that have been deferred to material risk takers.
3. Granting power and authority with substitution rights to the Board of Directors
of the Company to conduct all necessary processes and actions related to the
implementation of the share purchase.
Mata Acara VI: Telah
Penyampaian Rencana Bisnis Bank Perseroan Tahun 2023 dan Rencana Aksi Keuangan terealisasi
Berkelanjutan Perseroan oleh Direksi (dalam agenda ini tidak diambil keputusan).
Has been
Agenda VI: realized
Submission of the Bank’s Business Plan for 2023 and the Company’s Sustainable
Finance Action Plan by the Board of Directors (no decision was made in this agenda).
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
DIREKSI
Directors
Keanggotaan Membership
Komposisi keanggotaan Direksi Bank Mestika terdiri dari The composition of the Board of Directors of Bank
5 (lima) orang, yakni 1 (satu) orang Presiden Direktur, Mestika consists of 5 (five) persons, namely 1 (one)
1 (satu) orang Wakil Presiden Direktur, 1 (satu) orang President Director, 1 (one) Vice President Director, 1
Direktur Kepatuhan, 1 (satu) orang Direktur Operasional (one) Compliance Director, 1 (one) Operations Director
dan 1 (satu) orang Direktur Umum. Presiden Direktur and 1 (one) General Affair Director. The Bank’s President
Bank merupakan pihak yang independen dari ultimate Director is an independent party from the Bank’s ultimate
shareholder Bank. Masing-masing anggota Direksi shareholder. Each member of the Board of Directors has
memiliki integritas, kompetensi dan reputasi yang baik. integrity, competence and good reputation. All members
Seluruh anggota Direksi Bank telah Lulus dalam Penilaian of the Bank’s Board of Directors have passed the Fit and
Kemampuan dan Kepatutan (Fit and Proper Test) dan Proper Test and all members of the Bank’s Board of
semua anggota Direksi Bank berdomisili di Indonesia. Directors are domiciled in Indonesia.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the BoD
Direksi bertanggung jawab penuh atas pengurusan The BoD is fully responsible for the management of
Perseroan untuk kepentingan dan tujuan Perseroan the Company for the interests and objectives of the
serta mewakili Perseroan baik di dalam maupun di Company and represents the Company both inside and
luar pengadilan. Tugas dan tanggung jawab Direksi outside the court. The duties and responsibilities of the
ditetapkan melalui Surat Keputusan Internal Bank nomor BoD are stipulated through the Bank’s Internal Decree
058/SK-BMD/DIR/2024 tentang Pedoman dan Tata Tertib number 058/SK-BMD/DIR/2024 concerning the BoD
Kerja Direksi. Adapun rincian Tugas dan Tanggung jawab Charter. The details of the duties and responsibilities of
Direksi, antara lain: the BoD, among other things:
Tugas dan Wewenang Direksi yang bersifat umum, yakni: General duties and authorities of the BoD, namely:
1. Direksi bertugas menjalankan dan bertanggung 1. The BoD is in charge of running and responsible for
jawab atas pengurusan Perusahaan untuk the management of the Company for the benefit
kepentingan Perusahaan sesuai dengan maksud dan of the Company in accordance with the purposes
tujuan Perusahaan yang ditetapkan dalam ketentuan and objectives of the Company as stipulated in
peraturan perundang-undangan, anggaran dasar, the provisions of laws and regulations, articles of
dan Keputusan RUPS. association, and resolutions of the GMS.
2. Direksi wajib melaksanakan tugas, wewenang, dan 2. The BoD must carry out their duties, authorities and
tanggung jawab dengan itikad baik dan dengan responsibilities in good faith and with the principle of
prinsip kehati-hatian. prudence.
3. Direksi berwenang mewakili Perusahaan sesuai 3. The BoD is authorized to represent the Company
dengan ketentuan peraturan perundang-undangan, in accordance with the provisions of laws and
anggaran dasar, dan Keputusan RUPS. regulations, articles of association, and resolutions of
the GMS.
4. Direksi menerapkan tata Kelola yang baik pada 4. The BoD shall implement good corporate governance,
Perusahaan, manajemen risiko, kepatuhan secara risk management, compliance in an integrated
terintegrasi yang disesuaikan dengan perkembangan manner that is adapted to the latest developments
ekosistem perbankan terkini serta didukung dengan in the banking ecosystem and supported by
digitalisasi dan inovasi teknologi. digitalization and technological innovation.
5. Dalam menerapkan tata Kelola yang baik pada 5. In implementing good corporate governance in the
Perusahaan, Direksi paling sedikit wajib membentuk: Company, the BoD shall at least establish:
a. Satuan Kerja Audit Internal a. Internal Audit Unit
b. Satuan Kerja Manajemen Risiko b. Risk Management Unit
c. Satuan Kerja Kepatuhan c. Compliance Work Unit
d. Satuan Kerja lain yang diwajibkan sesuai dengan d. Other working units required in accordance with
Peraturan Otoritas Jasa Keuangan. the Financial Services Authority Regulation.
6. Untuk membantu dalam pelaksanaan tugas dan 6. To assist in the execution of duties and responsibilities,
tanggung jawab, Direksi dapat membentuk komite the BoD may form committees of the BoD.
Direksi.
7. Direksi wajib melakukan evaluasi terhadap kinerja 7. The BoD shall evaluate the performance of the
komite setiap akhir tahun buku. committees at the end of each financial year.
8. Direksi wajib menindaklanjuti temuan audit atau 8. The BoD must follow up on audit or examination
pemeriksaan sesuai rekomendasi dari Satuan findings in accordance with recommendations from
Kerja Audit Intern Perusahaan, Auditor Ekstern, hasil the Company’s Internal Audit Unit, External Auditor,
pengawasan Otoritas Jasa Keuangan, dan/atau supervisory results of the Financial Services Authority,
hasil pengawasan otoritas dan lembaga lain. and/or supervisory results of other authorities and
institutions.
9. Direksi wajib mengungkapkan kepada pegawai 9. The BoD must disclose to employees regarding the
mengenai kebijakan internal Perusahaan yang Company’s internal policies that are strategic in the
bersifat strategis di bidang kepegawaian. field of employment.
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10. Direksi wajib mempertanggungjawabkan 10. The BoD shall be accountable for the implementation
pelaksanaan tugas kepada pemegang saham of its duties to the shareholders through the GMS. The
melalui RUPS. Direksi wajib menyelenggarakan Board of Directors shall hold annual GMS and other
RUPS tahunan dan RUPS lainnya sebagaimana GMS as stipulated in the laws and regulations and
diatur dalam peraturan perundang-undangan dan articles of association.
anggaran dasar.
11. Dalam pengelolaan data dan informasi terkait 11. In managing data and information related to the
Perusahaan, Direksi wajib: Company, the Directors shall:
a. Memiliki dan menyediakan data dan informasi a. Having and providing accurate, relevant and
yang akurat, relevan, dan tepat waktu, termasuk timely data and information, including to the BoC;
kepada Dewan Komisaris; dan and
b. Melaksanakan pengelolaan data dan informasi b. Carry out data and information management
sesuai dengan Tata Kelola yang baik pada in accordance with Good Governance in the
Perusahaan dan ketentuan perundang- Company and statutory provisions.
undangan.
12. Keputusan Direksi yang diambil sesuai dengan 12. Decisions of the BoD made in accordance with
pedoman dan tata tertib kerja mengikat dan menjadi the guidelines and work rules are binding and the
tanggung jawab seluruh anggota Direksi. responsibility of all members of the BoD.
13. Setiap anggota Direksi bertanggung jawab secara 13 Each member of the BoD shall be jointly and severally
tanggung renteng atas kerugian Perusahaan yang liable for the Company’s losses caused by the error
disebabkan oleh kesalahan atau kelalaian anggota or negligence of the member of the BoD in carrying
Direksi dalam menjalankan tugasnya. out his/her duties.
14. Anggota direksi tidak dapat dimintakan 14. Members of the Board of Directors cannot be held
pertanggungjawab atas kerugian Perusahaan liable for the Company’s losses if they can prove:
apabila dapat membuktikan:
a. Kerugian tersebut bukan karena kesalahan atau a. The loss is not due to his/her fault or negligence;
kelalaiannya;
b. Telah melakukan pengurusan dengan itikad baik; b. Has carried out management in good faith;
c. Penuh tanggung jawab, dan kehati-hatian untuk c. Full responsibility, and prudence for the interests
kepentingan dan sesuai dengan maksud dan and in accordance with the purposes and
tujuan Perusahaan; objectives of the Company;
d. Tidak mempunyai benturan kepentingan baik d. Has no conflict of interest either directly or
langsung maupun tidak langsung atas tindakan indirectly over the management actions that
pengurusan yang mengakibatkan kerugian; dan resulted in the loss; and
e. Telah mengambil tindakan untuk mencegah e. Have taken measures to prevent the incidence or
timbul atau berlanjutnya kerugian tersebut. continuation of such losses.
15. Direksi berwenang menjalankan pengurusan sesuai 15. The BoD is authorized to carry out management in
dengan kebijakan yang dipandang tepat, sesuai accordance with policies deemed appropriate, in
dengan maksud dan tujuan yang ditetapkan dalam accordance with the purposes and objectives set out
anggaran dasar. in the articles of association:
16. Direksi berwenang mewakili Perusahaan di dalam 16. The BoD is authorized to represent the Company in
dan di luar pengadilan. and out of court.
17. Anggota Direksi tidak berwenang mewakili 17. Members of the BoD are not authorized to represent
Perusahaan apabila: the Company if:
a. Terdapat perkara di pengadilan antara a. There is a case in court between the Company
Perusahaan dengan anggota Direksi yang and the member of the BoD concerned; and,
bersangkutan; dan,
b. Anggota Direksi yang bersangkutan mempunyai b. The member of the BoD concerned has interests
kepentingan yang berbenturan dengan that conflict with the interests of the Company.
kepentingan Perusahaan.
18. Dalam hal terdapat keadaan Direksi tidak berwenang 18. In the event that member of BoD are not authorized
mewakili Perusahaan, maka yang berhak mewakili to represent the company, the person entitled to
Perusahaan adalah: represent the Company is:
a. Anggota Direksi lainnya yang tidak mempunyai a. Other members of the BoD who have no conflict
benturan kepentingan dengan Perusahaan; of interest with the Company;
b. Dewan Komisaris dalam hal seluruh anggota b. The BoC in the event that all members of the BoD
Direksi mempunyai benturan kepentingan have a conflict of interest with the Company; or
dengan Perusahaan; atau
c. Pihak lain yang ditunjuk oleh RUPS dalam hal c. Other parties appointed by the GMS in the event
seluruh anggota Direksi atau Dewan Komisaris that all members of the BoD or the BoC have a
mempunyai benturan kepentingan dengan conflict of interest with the Company.
Perusahaan.
Dalam penerapan manajemen risiko, yakni: In the implementation of risk management, namely:
1. Menyusun kebijakan dan strategi manajemen risiko. 1. Develop risk management policies and strategies.
2. Bertanggung jawab atas pelaksanaan kebijakan 2. Responsible for the implementation of risk
manajemen risiko dan eksposur risiko yang diambil. management policies and risk exposures taken.
3. Mengevaluasi dan memutuskan transaksi yang 3. Evaluate and decide on transactions that require the
membutuhkan persetujuan Direksi. approval of the BoD.
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4. Mengembangkan budaya manajemen risiko. 4. Developing a risk management culture.
5. Memastikan peningkatan kompetensi sumber daya 5. Ensuring the improvement of human resource
manusia terkait manajemen risiko. competencies related to risk management.
6. Memastikan fungsi manajemen risiko telah 6. Ensure that the risk management function operates
beroperasi secara independen. independently.
7. Kaji ulang secara berkala untuk memastikan 7. Periodic review to ensure the accuracy of risk
keakuratan metode risiko, kecukupan implementasi methods, adequacy of management information
sistem informasi manajemen serta ketepatan system implementation and accuracy of policies,
kebijakan, prosedur dan penetapan limit risiko. procedures and risk limit setting.
8. Memastikan para pejabat eksekutif dan karyawan 8. Ensure that the Bank’s executives and employees
Bank memahami dan mengimplementasikan understand and implement risk management along
manajemen risiko berserta wewenang/tanggung with their authority/responsibility/risk culture through
jawab/budaya risiko melalui berbagai media yang various available media.
tersedia.
9. Setiap anggota Direksi harus memiliki pemahaman 9. Each member of the BoD must have an adequate
yang memadai mengenai risiko yang melekat understanding of the risks inherent in all functional
pada seluruh aktivitas fungsional Bank dan mampu activities of the Bank and be able to take the
mengambil tindakan yang diperlukan sesuai dengan necessary actions in accordance with the Bank’s risk
profil risiko Bank. profile.
10. Direksi wajib memastikan penerapan manajemen 10. The BoD shall ensure that the implementation of risk
risiko telah mencakup country risk dan transfer risk, management covers country risk and transfer risk, at
paling sedikit mencakup: least including:
a. Menyusun dan menetapkan strategi dalam a. Develop and establish strategies in managing
mengelola country risk dan transfer risk country risk and transfer risk in accordance
sesuai dengan karakteristik dan kompleksitas with the characteristics and complexity of the
Perusahaan. Company.
b. Menetapkan limit risiko dan memantau kepatuhan b. Setting risk limits and monitoring compliance with
terhadap limit eksposur country risk dan transfer country risk and transfer risk exposure limits.
risk.
c. Menyusun, menetapkan, dan memastikan c. Develop, establish, and ensure the implementation
penerapan kebijakan dan prosedur untuk of policies and procedures to identify, measure,
mengidentifikasi, mengukur, memantau dan monitor and control risks associated with country
mengendalikan risiko yang terkait dengan risk and transfer risk in the Company’s business
country risk dan transfer risk dalam kegiatan activities.
usaha Perusahaan.
d. Melakukan pemantauan terhadap perkembangan d. Monitor the development of country risk and
country risk dan transfer risk, serta menetapkan transfer risk, and establish adequate follow-up.
tindak lanjut yang memadai.
e. Melakukan pengendalian risiko kredit terhadap e. Perform credit risk control on country risk and
eksposur country risk dan transfer risk untuk transfer risk exposures for each country, which
masing-masing negara, yang mencakup includes intragroup exposures, exposures
eksposur intragroup, eksposur berdasarkan based on specific regions, exposures based
regional tertentu, eksposur berdasarkan individu, on individuals, and exposures based on
dan eksposur berdasarkan pihak lawan transaksi. counterparties.
f. Memiliki dan mengembangkan sistem informasi f. Establish and develop a management
manajemen untuk country risk dan transfer information system for country risk and transfer
risk yang mampu menyediakan data secara risk that is able to provide accurate, complete,
akurat, lengkap, informatif, tepat waktu, dan informative, timely, and reliable data so as to
dapat diandalkan sehingga dapat menyediakan provide adequate reports.
laporan yang memadai.
g. Melakukan evaluasi dan pengujian (stress testing) g. Conduct periodic evaluation and testing (stress
secara berkala paling sedikit 1 (satu) kali dalam testing) at least 1 (one) time a year or based on
setahun atau berdasarkan kondisi tertentu yang certain conditions that will significantly affect the
akan berpengaruh signifikan kepada Perusahaan. Company.
h. Memastikan pengendalian internal dan kaji ulang h. Ensure adequate internal control and review of
yang memadai atas country risk dan transfer risk. country risk and transfer risk.
i. Direksi wajib Menyusun dan menyampaikan i. The BoD shall compile and submit the results
hasil identifikasi, pengukuran, pemantauan dan of identification, measurement, monitoring and
pengendalian country risk dan transfer risk dalam control of country risk and transfer risk in the risk
laporan profil risiko. profile report.
Dalam pengelolaan aset Bank, yakni: In managing the Bank’s assets, namely:
1. Direksi wajib Menyusun kebijakan dan prosedur untuk 1. The BoD shall develop policies and procedures to
mengidentifikasi dan mengelola aset bermasalah, identify and manage non-performing assets, asset
klasifikasi aset, perhitungan terkait penyisihan dan classification, calculation of related allowances and
pencadangan, dan hapus buku aset. reserves, and write-off of assets.
2. Direksi wajib melakukan reviu secara berkala atas 2. The BoD shall conduct periodic reviews of asset
pengklasifikasian aset dan pencadangan untuk classification and provisioning for non-performing
kredit dan/atau pembiayaan bermasalah, serta loans and/or financing, and identify and manage
mengidentifikasi dan mengelola aset bermasalah non-performing assets adequately, including
secara memadai, termasuk pencadangan yang provisioning in line with the risks incurred.
sejalan dengan risiko yang terjadi.
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3. Direksi wajib melakukan reviu secara berkala 3. The BoD shall periodically review the provision
terhadap pencadangan yang dibentuk agar sesuai established to be in line with the current conditions,
dengan kondisi terkini, sesuai dengan standar dan in accordance with the standards and provisions of
ketentuan peraturan perundang-undangan. laws and regulations.
4. Direksi wajib menilai, memantau, dan mengambil 4. The BoD shall assess, monitor, and take necessary
langkah yang diperlukan untuk menjaga aset Bank steps to keep the Bank’s assets in good quality.
tetap dalam kualitas baik.
5. Bank wajib melakukan identifikasi dan penetapan 5. The Bank shall identify and determine the abandoned
terhadap properti terbengkalai yang dimiliki dengan properties owned with prior approval of the BoD and
terlebih dahulu mendapat persetujuan Direksi serta documented.
didokumentasikan.
6. Bank wajib memiliki kebijakan dan prosedur tertulis 6. The Bank must have written policies and procedures
mengenai restrukturisasi kredit dan hapus buku yang regarding loan restructuring and write-off which
wajib terlebih dahulu mendapat persetujuan Direksi. must be approved by the BoD.
7. Direksi wajib melakukan pengawasan secara aktif 7. The BoD must actively supervise the implementation
terhadap pelaksanaan restrukturisasi kredit dan of loan restructuring and write-off.
hapus buku.
8. Direksi wajib memberikan Keputusan restrukturisasi 8. The BoD must make a decision on credit restructuring
kredit dalam rapat Direksi apabila dalam Keputusan in the BoD meeting if the decision to grant the related
pemberian kredit terkait telah dilakukan oleh pihak credit has been made by the party with the highest
yang memiliki kewenangan tertinggi. authority.
Dalam penerapan pengendalian intern bank, yakni: In the implementation of the Bank’s internal controls,
namely:
1. Melaksanakan kebijakan dan strategi yang telah 1. Implementing policies and strategies that have been
disetujui oleh dewan komisaris. approved by the BoC.
2. Mengembangkan prosedur untuk mengidentifikasi, 2. Develop procedures to identify, measure, monitor
mengukur, memantau dan mengendalikan risiko and control the risks faced by the Bank.
yang dihadapi Bank.
3. Memelihara struktur organisasi yang mencerminkan 3. Maintaining an organizational structure that
kewenangan, tanggung jawab dan hubungan reflects clear authority, responsibility and reporting
pelaporan yang jelas. relationships.
4. Memastikan bahwa pendelegasian wewenang 4. Ensure that delegation of authority is effective and
berjalan secara efektif yang didukung oleh penerapan supported by consistent application of accountability.
akuntabilitas yang konsisten.
5. Menetapkan kebijakan dan strategi serta prosedur 5. Establish internal control policies and strategies and
pengendalian intern. procedures.
6. Memantau kecukupan dan efektivitas dari SPI. 6. Monitor the adequacy and effectiveness of Internal
Control System.
7. Bertanggung jawab menciptakan dan memelihara 7. Responsible for creating and maintaining an effective
sistem pengendalian intern yang efektif serta internal control system and ensuring that the system
memastikan bahwa sistem tersebut berjalan secara runs safely and soundly in accordance with the
aman dan sehat sesuai dengan tujuan pengendalian internal control objectives set by the Company.
intern yang ditetapkan Perusahaan.
8. Menugaskan para manajer/pejabat dan staf yang 8 Assign managers/officials and staff responsible for
bertanggung jawab dalam kegiatan atau fungsi certain activities or functions to develop internal
tertentu untuk Menyusun kebijakan dan prosedur control policies and procedures for operational
pengendalian intern terhadap kegiatan operasional activities and organizational adequacy.
serta kecukupan organisasi.
9. Melakukan pengendalian yang efektif untuk 9. Implement effective controls to ensure that managers
memastikan bahwa para manajer dan pegawai telah and employees have developed and implemented
mengembangkan dan melaksanakan kebijakan dan established policies and procedures.
prosedur yang telah ditetapkan.
10. Mendokumentasikan dan mensosialisasikan struktur 10. Documenting and socializing an organizational
organisasi yang secara jelas menggambarkan jalur structure that clearly delineates lines of authority
kewenangan dan tanggung jawab pelaporan serta and reporting responsibilities as well as organizing
menyelenggarakan suatu sistem komunikasi yang an effective communication system to all levels of
efektif kepada seluruh jenjang organisasi Bank. the Bank’s organization.
11. Mengambil langkah-langkah yang tepat untuk 11. Take appropriate measures to ensure that internal
memastikan bahwa kegiatan fungsi pengendalian control function activities are carried out by
intern telah dilaksanakan oleh manajer/pejabat managers/officials and employees who have
dan pegawai yang memiliki pengalaman dan adequate experience and capabilities.
kemampuan yang memadai.
12. Melaksanakan secara efektif langkah perbaikan atau 12 Effectively implement corrective measures or
rekomendasi dari auditor intern dan/atau auditor recommendations from internal auditors and/
ekstern, antara lain dengan cara menugaskan or external auditors, among others by assigning
pegawai yang bertanggung jawab untuk responsible employees to implement them.
melaksanakannya.
13. Direksi harus menjadi role model bagi seluruh 13. The BoD must be a role model for all employees
pegawai atau memiliki komitmen pribadi yang tinggi or have a high personal commitment to the
terhadap pengembangan Perusahaan yang sehat. development of a healthy Company.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
14. Memastikan sistem pengendalian intern yang 14. Ensure that the internal control system carried out
dilakukan telah mencakup: has included:
a. Kesesuaian antara sistem pengendalian intern a. The suitability of the internal control system
dengan jenis dan Tingkat risiko yang melekat with the type and level of risk inherent in the
pada kegiatan usaha Perusahaan. Company’s business activities.
b. Penetapan wewenang dan tanggung jawab untuk b. Determination of authority and responsibility for
pemantauan kepatuhan kebijakan, prosedur dan monitoring compliance with policies, procedures
limit. and limits.
c. Penetapan jalur pelaporan dan pemisahan c. Establishment of reporting lines and clear
fungsi yang jelas dari satuan kerja operasional separation of functions from operational work
kepada satuan kerja yang melakukan fungsi units to work units that perform control functions.
pengendalian.
d. Struktur organisasi yang menggambarkan secara d. Organizational structure that clearly describes
jelas tugas dan tanggung jawab masing-masing the duties and responsibilities of each unit and
unit dan individu. individual.
e. Pelaporan keuangan dan kegiatan operasional e. Accurate and timely reporting of financial and
yang akurat dan tepat waktu. operational activities.
f. Kecukupan prosedur untuk memastikan f. Adequate procedures to ensure the company’s
kepatuhan perusahaan terhadap kententuan dan compliance with applicable laws and regulations.
peraturan perundang-undangan yang berlaku.
g. Kaji ulang yang efektif, independen dan objektif g. Effective, independent and objective review of the
terhadap kebijakan, kerangka dan prosedur Company’s operational policies, frameworks and
operasional Perusahaan. procedures.
h. Pengujian dan kaji ulang yang memadai terhadap h. Adequate testing and review of management
sistem informasi manajemen. information systems.
i. Dokumentasi secara lengkap dan memadai i. Complete and adequate documentation of the
terhadap cakupan, prosedur-prosedur scope, operational procedures, audit findings,
operasional, temuan audit, serta tanggapan and responses of the Company’s management
pengurus Perusahaan berdasarkan hasil audit. based on audit results.
j. Verifikasi dan kaji ulang secara berkala dan j. Periodic and continuous verification and review of
berkesinambungan terhadap penanganan the Company’s handling of material weaknesses
kelemahan-kelemahan Perusahaan yang and the actions of the Company’s management
bersifat material dan tindakan pengurus to correct deviations that occur.
Perusahaan untuk memperbaiki penyimpangan-
penyimpangan yang terjadi.
Dalam pelaksanaan fungsi audit intern, yakni: In the implementation of the internal audit function,
namely:
1. Mengembangkan kerangka pengendalian intern 1. Develop an internal control framework to identify,
untuk mengidentifikasi, mengukur, memantau measure, monitor and control all risks faced by the
dan mengendalikan semua risiko yang dihadapi Company.
Perusahaan.
2. Memastikan SKAI memperoleh informasi terkait 2. Ensure Internal Audit obtains information related to
perkembangan yang terjadi, inisiatif, proyek, produk, developments, initiatives, projects, products, and
dan perubahan operasional serta risiko yang telah operational changes as well as risks that have been
diidentifikasi dan diantisipasi. identified and anticipated.
3. Memastikan telah dilakukan tindakan perbaikan yang 3. Ensure appropriate corrective actions are taken
tepat dalam waktu yang cepat terhadap semua in a timely manner on all SKAI findings and
temuan dan rekomendasi SKAI. recommendations.
4. Memastikan kepala SKAI memiliki sumber daya serta 4. Ensure the head of SKAI has the necessary resources
anggaran yang diperlukan untuk menjalankan tugas and budget to carry out duties and functions in
dan fungsi sesuai dengan rencana audit tahunan. accordance with the annual audit plan.
Dalam pelaksanaan pengaduan nasabah dan In the implementation of customer complaints and
pelindungan konsumen Bank, yakni: consumer protection of the Bank, namely:
1. Direksi menetapkan prosedur tertulis layanan 1. The BoD establishes a written grievance procedure
pengaduan dan memastikan bahwa seluruh pegawai and ensures that all Bank employees in both the
Bank baik fungsi atau unit layanan pengaduan dan grievance service function or unit and those in direct
yang berhubungan langsung dengan konsumen contact with consumers are aware of the grievance
mengetahui tentang prosedur layanan pengaduan procedure and can provide correct information about
dan dapat memberikan informasi yang benar the brief grievance service procedure to consumers.
tentang prosedur singkat layanan pengaduan
kepada konsumen.
2. Direksi menetapkan tugas dan kewenangan fungsi 2. The BoD determines the duties and authority of
atau unit layanan pengaduan nasabah. Kewenangan the customer complaint service function or unit.
tersebut harus dapat menjamin terselesaikannya The authority must be able to ensure the effective
pengaduan secara efektif dalam jangka waktu yang resolution of complaints within the specified
ditetapkan. timeframe.
3. Direksi bertanggung jawab langsung terhadap 3. The BoD is directly responsible for the implementation
pelaksanaan fungsi atau unit layanan pengaduan of the customer complaint service function or unit at
nasabah di kantor pusat. the head office.
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4. Direksi bertanggung jawab terhadap isi laporan 4. The BoD is responsible for the content of the complaint
layanan pengaduan kepada Otoritas Jasa Keuangan service report to the Financial Services Authority and
serta memastikan penyampaian laporan Layanan ensures the submission of the Complaint Service
Pengaduan kepada Otoritas Jasa Keuangan. report to the Financial Services Authority.
5. Direksi wajib bertanggung jawab atas kepatuhan 5. The BoD shall be responsible for compliance with
pelaksanaan ketentuan regulator tentang the implementation of regulatory provisions on
Perlindungan konsumen dan Masyarakat. consumer and Community Protection.
6. Direksi melakukan pengawasan mengenai 6. The BoD shall supervise the implementation of
implementasi perlindungan konsumen dan consumer and community protection, improvement
Masyarakat, perbaikan dan pengembangan and development of consumer and community
perlindungan konsumen dan Masyarakat. protection.
Dalam penerapan strategi anti-fraud, yakni: In the implementation of anti-fraud strategy, namely:
1. Pengembangan kepedulian dan budaya anti-fraud 1. Development of anti-fraud awareness and culture
pada seluruh jajaran organisasi, antara lain meliputi at all levels of the organization, including, among
deklarasi anti-fraud dan komunikasi yang memadai others, anti-fraud declarations and adequate
tentang perilaku yang termasuk fraud. communication about behaviors that include fraud
2. Penandatanganan pakta integritas dengan cakupan 2. Signing an integrity pact with at least:
paling sedikit:
a. Senantiasa mematuhi hukum dan ketentuan a. Always comply with the law and the provisions of
peraturan perundang-undangan. laws and regulations.
b. Bertindak objektif, berpegang teguh pada nilai b. Act objectively, adhere to ethical and moral
etika dan moral, adil, transparan, konsisten, serta values, be fair, transparent, consistent, and
menjunjung tinggi kejujuran dan komitmen. uphold honesty and commitment.
c. Berperan aktif dalam upaya pencegahan dan c. Actively participate in efforts to prevent and
pemberantasan Fraud serta bersedia melakukan eradicate fraud and be willing to report in the
pelaporan dalam hal terjadi tindakan Fraud di event of fraud within the Bank.
lingkungan Bank.
d. Menciptakan lingkungan kerja yang bebas dari d Creating a work environment that is free from
korupsi, kolusi, dan nepotisme (KKN). corruption, collusion, and nepotism.
3. Penyusunan penerapan kode etik terkait dengan 3. Preparation of the implementation of a code of
pencegahan fraud bagi seluruh jajaran organisasi. ethics related to fraud prevention for all levels of the
organization.
4. Penyusunan penerapan strategi anti-fraud secara 4. Preparation of the implementation of a
menyeluruh. comprehensive anti-fraud strategy.
5. Pengembangan kualitas sumber daya manusia, 5. Development of the quality of human resources,
khususnya yang terkait dengan peningkatan especially those related to increasing awareness and
kesadaran dan pengendalian fraud. controlling fraud.
6. Pemantauan dan evaluasi atas kejadian fraud serta 6. Monitoring and evaluation of fraud incidents and
penetapan tindak lanjut. determination of followup action.
7. Pengembangan saluran komunikasi yang efektif di 7. Development of effective communication channels
intern dan bagi ekstern Bank agar seluruh pejabat within and external to the Bank so that all officers
dan pegawai Bank memahami dan mematuhi and employees of the Bank understand and comply
kebijakan dan prosedur yang berlaku, termasuk with applicable policies and procedures, including
kebijakan dan prosedur untuk pengendalian fraud. policies and procedures for fraud control.
Dalam penerapan manajemen risiko teknologi informasi, In the implementation of information technology risk
yakni: management, namely:
1. Menetapkan rencana strategis teknologi informasi. 1. Establish an information technology strategic plan.
2. Menetapakan kebijakan, standar dan prosedur 2. Establish policies, standards and procedures
terkait penyelenggaraan dan penggunaan teknologi related to the implementation and use of adequate
informasi yang memadai dan mengomunikasikan information technology and communicate them
secara efektif, baik kepada satuan kerja effectively, both to the organizing work unit and IT
penyelenggara maupun pengguna TI. users.
3. Mengevaluasi tujuan strategis, mengarahkan pejabat 3. Evaluate strategic objectives, direct the Company’s
eksekutif Perusahaan, dan memantau seluruh executive officers, and monitor all IT implementation
kegiatan penyelenggaraan TI untuk memastikan: activities to ensure:
a. Penerapan tata Kelola TI sesuai dengan a. Implementation of IT Governance in accordance
kebutuhan dan karakteristik Perusahaan. with the needs and characteristics of the
Company.
b. Efektivitas dan efisiensi penyelenggaraan TI b. The overall effectiveness and efficiency of IT
secara keseluruhan untuk memberikan manfaat implementation to provide optimal benefits for
yang optimal bagi Perusahaan. the Company.
c. Penerapan proses manajemen risiko dalam c. Effective implementation of risk management
penyelenggaraan TI dilaksanakan secara efektif. processes in IT implementation.
d. Tersedianya sumber daya yang memadai terkait d. Availability of adequate resources related to
penyelenggaraan TI untuk mendukung bisnis IT implementation to support the Company’s
Perusahaan secara efektif dan efisien. business effectively and efficiently.
e. Dukungan dan keterlibatan pemangku e. Stakeholder support and involvement in the
kepentingan dalam penerapan tata Kelola TI. implementation of IT Governance.
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4. Memastikan bahwa Perusahaan memiliki kontrak 4. Ensure that the Company has a written contract that
tertulis yang mengatur peran, hubungan, kewajiban regulates the roles, relationships, obligations and
dan tanggung jawab dari semua pihak yang terikat responsibilities of all parties to the contract, and has
kontrak tersebut, serta memiliki keyakinan bahwa confidence that the contract is a legally enforceable
kontrak tersebut merupakan perjanjian yang agreement and protects the interests of the Bank,
berkekuatan hukum dan melindungi kepentingan in the event that the Bank uses the services of other
Bank, dalam hal Bank menggunakan jasa pihak lain. parties.
Dalam penerapan manajemen risiko terkait keamanan In implementing risk management related to
siber, yakni: cybersecurity, namely:
1. Memiliki tanggung jawab penuh atas penerapan 1. Having full responsibility for the implementation
manajemen risiko terkait keamanan siber of risk management related to the Company’s
Perusahaan. cybersecurity.
2. Memastikan penerapan manajemen risiko terkait 2. Ensure that the implementation of risk management
keamanan siber telah memadai sesuai dengan related to cybersecurity is adequate in accordance
karakteristik, kompleksitas, dan profil risiko Bank. with the characteristics, complexity, and risk profile of
the Bank.
3. Memiliki pemahaman yang memadai mengenai 3 Have an adequate understanding of the type and
jenis dan tingkat risiko terkait keamanan siber yang level of cybersecurity-related risks inherent to the
melekat pada Perusahaan. Company.
4. Memastikan Bank memiliki SDM dan infrastruktur 4. Ensure that the Bank has sufficient human resources
yang cukup untuk mendukung manajemen risiko and infrastructure to support risk management
terkait keamanan siber Perusahaan. related to the Company’s cybersecurity.
5. Mendukung terciptanya budaya manajemen 5. Support the creation of a culture of risk management
risiko terkait keamanan siber dengan memberikan related to cybersecurity by giving sufficient attention
perhatian yang cukup terhadap pelaksanaan to the implementation of risk management related
manajemen risiko terkait keamanan siber oleh to cybersecurity by all elements of the Company’s
seluruh elemen organisasi Perusahaan. organization.
6. Menjadi contoh standar perilaku yang 6. Become an example of behavioral standards
mengedepankan kesadaran (awareness) terhadap that promote awareness of cybersecurity-related
risiko terkait keamanan siber bagi pegawai dan risks for employees and all elements of the Bank’s
seluruh elemen organisasi Bank. organization.
7. Melakukan pengawasan secara aktif atas penerapan 7. Actively supervise the implementation of risk
manajemen risiko terkait keamanan siber. management related to cybersecurity.
8. Menyusun dan menetapkan kebijakan, strategi dan 8 Develop and establish written and comprehensive
kerangka manajemen risiko terkait keamanan siber cybersecurity-related risk management policies,
secara tertulis dan komprehensif termasuk limit risiko strategies and frameworks including cybersecurity-
terkait keamanan siber dan melakukan pemantauan related risk limits and monitor the implementation
implementasi manajemen risiko terkait keamanan of cybersecurity-related risk management by the
siber oleh Perusahaan. Company.
9. Menyusun, menetapkan dan menginikan prosedur 9 Develop, establish and install procedures to identify,
untuk mengidentifikasi, mengukur, memonitor dan measure, monitor and control risks related to
mengendalikan risiko terkait keamanan siber. cybersecurity.
10. Melaksanakan kebijakan strategi dan kerangka 10. Implementing the strategic policy and risk
manajemen risiko terkait keamanan siber yang telah management framework related to cybersecurity
disetujui oleh Dewan Komisaris serta mengevaluasi that has been approved by the BoC and evaluating
dan memberikan arahan berdasarkan laporan yang and providing direction based on reports submitted
disampaikan oleh satuan kerja pelaksana, satuan by the executive work unit, risk management work
kerja manajemen risiko, satuan kerja kepatuhan dan unit, compliance work unit and internal audit work
satuan kerja audit intern. unit.
11. Mengevaluasi dan/atau menginikan kebijakan, 11. Evaluate and/or initiate cybersecurity-related policies,
strategi, dan kerangka manajemen risiko terkait strategies, and risk management frameworks and
keamanan siber serta melakukan internalisasi internalize cybersecurity-related risk management
kerangka manajemen risiko terkait keamanan siber frameworks into business policies and procedures in
ke dalam kebijakan dan prosedur bisnis pada seluruh all business units and supporting activities.
unit bisnis dan aktivitas pendukung.
12. Menetapkan struktur organisasi, termasuk wewenang 12. Establish an organizational structure, including clear
dan tanggung jawab yang jelas pada setiap jenjang authority and responsibility at each level of position
jabatan yang terkait dengan penerapan manajemen related to the implementation of risk management
risiko terkait keamanan siber. related to cybersecurity.
13. Memastikan kecukupan dukungan sumber daya 13. Ensure adequate resource support to manage and
untuk mengelola dan mengendalikan risiko terkait control cybersecurity-related risks.
keamanan siber.
14. Memastikan bahwa seluruh pegawai dengan 14. Ensure that all employees with roles and
peran dan tanggung jawab terkait keamanan siber responsibilities related to cybersecurity have
memiliki keterampilan, pengetahuan, pengalaman adequate skills, knowledge, experience and resources
dan sumber daya yang memadai untuk melakukan to perform the required tasks effectively.
tugas yang diperlukan secara efektif.
15. Menugaskan pejabat yang memiliki keterampilan, 15. Assign an officer with appropriate skills, knowledge
pengetahuan dan pengalaman yang sesuai untuk and experience to be responsible for the Company’s
bertanggung jawab atas strategi keamanan siber cybersecurity strategy and to lead the function in
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Perusahaan serta memimpin fungsi yang bertugas charge of implementing cybersecurity-related risk
menangani penerapan manajemen risiko terkait management within the Company’s organization.
keamanan siber dalam organisasi Perusahaan.
16. Memastikan bahwa pejabat yang ditunjuk dapat 16. Ensure that the designated officer can directly report
secara langsung melaporkan penerapan dan/ the implementation and/or cybersecurity related
atau permasalahan terkait keamanan siber kepada issues to the Board of Directors on a regular basis,
Direksi secara berkala, termasuk setiap perubahan including any changes to the Bank’s vulnerability
pada titik kerentanan Bank atau perubahan pada points or changes to cyber threats.
ancaman siber.
17. Memastikan seluruh risiko terkait keamanan siber 17. Ensure that all material cybersecurity-related risks
yang material dan dampak yang ditimbulkan and the impact caused by these risks have been
oleh risiko dimaksud telah ditindaklanjuti dan followed up and submit accountability reports to
menyampaikan laporan pertanggungjawaban the BoC on a regular basis, including reports on
kepada Dewan Komisaris secara berkala, antara lain developments and problems regarding material
memuat laporan perkembangan dan permasalahan cybersecurity-related risks accompanied by
mengenai risiko terkait keamanan siber yang corrective steps that have been/are/will be taken.
material disertai dengan langkah perbaikan yang
telah/sedang/akan dilakukan.
18. Memastikan pelaksanaan langkah perbaikan 18. Ensure the implementation of corrective measures
atas permasalahan atau penyimpangan terkait for problems or irregularities related to cybersecurity
keamanan siber yang ditemukan. that are found.
19. Memastikan bahwa fungsi manajemen risiko terkait 19. Ensuring that the risk management function related to
keamanan siber telah diterapkan secara independent cybersecurity has been implemented independently,
yang tercermin dari antara lain adanya pemisahan which is reflected in, among others, the separation
fungsi antara satuan kerja pelaksana dengan satuan of functions between the implementing work unit
kerja yang berfungsi untuk melakukan identifikasi, and the work unit that functions to identify, measure,
pengukuran, pemantauan dan pengendalian risiko monitor and control risks related to cybersecurity.
terkait keamanan siber.
20. Membentuk change advisory board yang bertugas 20. Establishing a change advisory board whose task
untuk meninjau seluruh perubahan konfigurasi yang is to review all configuration changes made in the
dilakukan dalam sistem Perusahaan melalui change Company’s system through a change management
management system yang dikaji ulang secara system that is reviewed periodically and provide
berkala serta memberikan rekomendasi kepada recommendations to the BoD to approve the
Direksi untuk menyetujui terkait perubahan dimaksud. changes.
21. Memastikan kaji ulang terhadap rencana 21. Ensuring the review of the Company’s cyber
penanggulangan dan pemulihan insiden siber incident mitigation and recovery plan is carried out
Perusahaan dilaksanakan secara berkala. periodically.
22. Direksi melakukan reviu atas hasil pengujian 22. The BoD reviews the results of cybersecurity testing
keamanan siber yang disampaikan sebagai submitted as a basis for improving governance,
landasan untuk perbaikan tata Kelola, kebijakan dan policies and procedures, internal controls, as well as
prosedur, pengendalian intern, serta peningkatan increasing the capacity and awareness of Company
kapasitas dan kesadaran pegawai Perusahaan employees on cyber resilience.
terhadap ketahanan siber.
Dalam Penerapan Anti Pencucian Uang, Pencegahan In the Implementation of Anti-Money Laundering,
Pendanaan Terorisme dan Pencegahan Pendanaan Prevention of Financing of Terrorism and Prevention of
Proliferasi Senjata Pemusnah Massal (APU PPT dan Financing of Weapons of Mass Destruction Poliferation
PPPSPM): (AML CFT and PFWMD):
1. Mengusulkan kebijakan dan prosedur tertulis 1. Propose written policies and procedures regarding
mengenai penerapan program APU, PPT, dan PPPSPM the implementation of AML, CFT and PFWMD to the
kepada Dewan Komisaris. BoC.
2. Memastikan penerapan program APU, PPT dan 2. Ensure the implementation of AML, CFT and PFWMD
PPPSPM dilaksanakan sesuai dengan kebijakan dan is carried out in accordance with the written policies
prosedur tertulis yang telah ditetapkan. and procedures that have been determined.
3. Membentuk unit kerja khusus dan/atau menunjuk 3. Establish a special work unit and/or appoint an
pejabat yang bertanggung jawab terhadap official responsible for the implementation of AML,
penerapan program APU, PPT dan PPPSPM. CFT and PFWMD.
4. Melakukan pengawasan atau kepatuhan unit kerja 4. Conduct supervision or compliance of work units in
dalam menerapkan program APU, PPT dan PPPSPM. implementing AML, CFT and PFWMD.
5. Memastikan bahwa kebijakan dan prosedur tertulis 5. Ensure that written policies and procedures regarding
mengenai penerapan program APU, PPT dan PPPSPM the implementation of AML, CFT and PFWMD are in line
sejalan dengan perubahan dan pengembangan with changes and development of products, services
produk, jasa dan teknologi di sektor jasa keuangan and technology in the financial services sector and in
serta sesuai dengan perkembangan modus TPPU, accordance with the development of ML, TPPT and/or
TPPT dan/atau PPPSPM. PFWMD modes.
6. Memastikan pejabat dan/atau pegawai, khususnya 6. Ensure that officials and/or employees, especially
pegawai dari satuan kerja terkait dan pegawai baru, employees from related work units and new
telah mengikuti pelatihan yang berkaitan dengan employees, have attended training related to the
penerapan program APU, PPT dan PPPSPM sebanyak 1 implementation of AML, CFT and PFWMD once a year.
(satu) kali dalam 1 (satu) tahun.
7. Memastikan adanya pembahasan terkait penerapan 7. Ensure that there is a discussion related to the
program APU, PPT dan PPPSPM dalam rapat direksi. implementation of AML, CFT and PFWMD in the BoD
meeting.
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Dalam Peningkatan Literasi dan Inklusi di Sektor Jasa In Improving Literacy and Inclusion in the Financial
Keuangan Bagi Konsumen dan Masyarakat, yakni: Services Sector for Consumers and the Public, namely:
1. Direksi wajib bertanggung jawab atas kepatuhan 1. The BoD shall be responsible for compliance
pelaksanaan ketentuan Peraturan Otoritas Jasa with the implementation of the provisions of the
Keuangan mengenai peningkatan Literasi dan Financial Services Authority Regulation regarding the
Inklusi di Sektor Jasa Keuangan bagi konsumen dan improvement of Literacy and Inclusion in the Financial
Masyarakat. Services Sector for consumers and the Community.
2. Memastikan kewajiban pelaksanaan kegiatan untuk 2. Ensure the obligation to implement activities to
meningkatkan Literasi dan Inklusi Keuangan kepada improve Financial Literacy and Inclusion to consumers
konsumen dan/atau Masyarakat sebagai program and/or the Public as an annual program, which must
tahunan yaitu wajib dilakukan paling sedikit 1 (satu) be carried out at least once half-yearly.
kali dalam 1 (satu) semester.
3. Memastikan pendokumentasian pelaksanaan 3. Ensure documentation of the implementation of
kegiatan peningkatan Literasi dan Inklusi Keuangan activities to improve Financial Literacy and Inclusion
di sektor jasa keuangan bagi konsumen dan in the financial services sector for consumers and the
Masyarakat. public.
4. Menerima laporan dari unit literasi dan inklusi 4. Receive reports from the financial literacy and
keuangan mengenai implementasi kegiatan dan inclusion unit on the implementation of activities
memberikan rekomendasi untuk perbaikan dan and provide recommendations for improvement
pengembangan kegiatan untuk meningkatan literasi and development of activities to improve financial
dan inklusi keuangan. literacy and inclusion.
5. Direksi wajib memastikan adanya pedoman tertulis 5. The BoD shall ensure the existence of written
mengenai kegiatan untuk meningkatkan literasi dan guidelines on activities to improve financial literacy
inklusi keuangan. and inclusion.
6. Direksi wajib memastikan penyusunan rencana 6. The BoD shall ensure the preparation of activity plans
kegiatan untuk meningkatkan literasi dan inklusi to improve financial literacy and inclusion.
keuangan.
7. Direksi wajib memastikan penyusunan dan 7. The BoD shall ensure the preparation and submission
penyampaian laporan literasi dan inklusi keuangan. of financial literacy and inclusion reports. The report
Laporan tersebut menjadi bagian dari rencana bisnis shall be part of the business plan and business plan
dan laporan realisasi rencana bisnis. realization report.
8. Direksi wajib memastikan terpenuhinya permintaan 8. The BoD shall ensure the fulfillment of information
informasi dari Otoritas Jasa Keuangan atas requests from the Financial Services Authority on
pelaksanaan kegiatan untuk meningkatkan literasi the implementation of activities to improve financial
dan inklusi keuangan oleh Bank. literacy and inclusion by the Bank.
Dalam penerapan keuangan berkelanjutan, yakni: In the implementation of sustainable finance, namely:
1. Direksi wajib memastikan penerapan keuangan 1. The BoD shall ensure the application of sustainable
berkelanjutan dalam kegiatan usaha LJK, dengan finance in the FSI’s business activities, using:
menggunakan:
a. Prinsip investasi bertanggung jawab. a. The principle of responsible investment.
b. Prinsip strategi dan praktik bisnis berkelanjutan. b. Principles of sustainable business strategies and
practices.
c. Prinsip pengelolaan risiko sosial dan lingkungan c. Principles of social and environmental risk
hidup. management.
d. Prinsip tata Kelola. d. Principles of governance.
e. Prinsip komunikasi yang informatif. e. Principles of informative communication.
f. Prinsip inklusif. f. Inclusive principle.
g. Prinsip pengembangan sektor unggulan prioritas. g. Principles of priority leading sector development.
h. Prinsip koordinasi. h. Principle of coordination.
2. Rencana Aksi Keuangan Berkelanjutan wajib disusun 2. The Sustainable Finance Action Plan shall be prepared
oleh Direksi dan disetujui oleh Dewan Komisaris serta by the BoD and approved by the BoC and submitted
disampaikan setiap tahun kepada Otoritas Jasa annually to the Financial Services Authority.
Keuangan.
3. Rencana Aksi Keuangan Berkelanjutan wajib disusun 3. The Sustainable Finance Action Plan shall be prepared
berdasarkan prioritas masing-masing LJK paling based on the priorities of each FSI, at least:
sedikit:
a. Pengembangan produk dan/atau jasa keuangan a. Development of sustainable financial products
berkelanjutan termasuk peningkatan portfolio and/or services including an increase in the
pembiayaan, investasi atau penempatan pada financing portfolio, investment or placement in
instrumen keuangan atau proyek yang sejalan financial instruments or projects that are in line
dengan penerapan Keuangan Berkelanjutan. with the implementation of Sustainable Finance.
b. Pengembangan kapasitas intern LJK. b. Internal capacity development of the FSI.
c. Penyesuaian organisasi, manajemen risiko, tata c. Adjustments to the organization, risk
Kelola dan/atau standar prosedur operasional management, governance and/or standard
LJK yang sesuai dengan prinsip penerapan operating procedures of the FSI in accordance
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Keuangan Berkelanjutan. with the principles of implementing Sustainable
Finance.
4. Direksi wajib memastikan pelaksanaan Rencana Aksi 4. The BoD shall ensure that the implementation of the
Keuangan Berkelanjutan terlaksana secara efektif Sustainable Finance Action Plan is carried out in an
dan tepat waktu. effective and timely manner.
5. Direksi wajib memastikan adanya pengkomunikasian 5. The BoD shall ensure that the Sustainable Finance
Rencana Aksi Keuangan Berkelanjutan kepada Action Plan is communicated to shareholders and all
pemegang saham dan seluruh jenjang organisasi levels of the FSI’s organization.
yang ada pada LJK.
Dalam penerapan maturitas digital bank umum, yakni: In the implementation of digital maturity of commercial
banks, namely:
1. Direksi memiliki komitmen untuk menerapkan 1. The BoD is committed to implementing digital-
kepemimpinan yang berorientasi digital (digital oriented leadership. Digital-oriented leadership is
leadership). Kepemimpinan yang berorientasi strategic leadership that can leverage the Bank’s
digital yaitu kepemimpinan strategis yang dapat digital assets to achieve organizational goals.
memanfaatkan aset digital Bank untuk mencapai
tujuan organisasi.
2. Direksi memastikan arsitektur TI disusun selaras 2. The BoD ensures that the IT architecture is aligned
dengan strategi bisnis dan sesuai dengan kebutuhan with the business strategy and in accordance with
bisnis Bank. the Bank’s business needs.
3. Direksi memberikan arahan strategis atas 3. The BoD provides strategic direction on the availability
ketersediaan sistem informasi manajemen risiko of risk management information systems related to
terkait penyelenggaraan TI yang dapat menghasilkan IT implementation that can generate the necessary
informasi yang diperlukan dalam rangka mendukung information to effectively support management roles
peran dan fungsi manajemen secara efektif. and functions.
Dalam penerapan rencana aksi pemulihan, yakni: In implementing the action plan recovery, namely:
1. Direksi wajib: 1. The BoD shall:
a. Menyusun Rencana Aksi Pemulihan secara a. Develop a realistic and comprehensive Recovery
realistis dan komprehensif. Realistis diantaranya Action Plan. Realistic includes measurable, in
adalah terukur, sesuai kondisi sebenarnya, dan/ accordance with actual conditions, and/or can
atau dapat dilaksanakan. be implemented.
b. Menyampaikan Rencana Aksi Pemulihan kepada b. Submit the Recovery Action Plan to the
pemegang saham pada RUPS untuk memperoleh shareholders at the GMS for approval.
persetujuan.
c. Mengkomunikasikan Rencana Aksi Pemulihan c. Communicate the Recovery Action Plan to all
kepada seluruh jenjang atau tingkatan organisasi levels of the Bank’s organization.
Bank.
d. Melakukan evaluasi dan pengujian (stress testing) d. Conduct periodic evaluation and stress testing of
Rencana Aksi Pemulihan secara berkala. the Recovery Action Plan.
e. Mengimplementasikan Rencana Aksi Pemulihan e. Implement the Recovery Action Plan effectively
secara efektif dan tepat waktu. and in a timely manner.
2. Direksi wajib melakukan evaluasi dan pengujian 2. The BoD shall evaluate and stress test the Recovery
(stress testing) Rencana Aksi Pemulihan secara Action Plan periodically at least 1 (one) time in 1 (one)
berkala paling sedikit 1 (satu) kali dalam 1 (satu) tahun year to assess the feasibility of the Recovery Action
untuk menilai kelayakan Rencana Aksi Pemulihan. Plan.
Dalam Transparansi dan Publikasi Suku Bunga Dasar In the Transparency and Publication of Prime Lending
Kredit Direksi bertanggung jawab atas kelengkapan dan Rate, the BoD is responsible for the completeness and
kebenaran isi SBDK termasuk komponen perhitungannya correctness of the Prime Lending Rate content including
dan laporannya. Lengkap, akurat, kini, utuh, dan dapat its calculation components and reports. Complete,
diperbandingkan mengacu pada dokumen pedoman accurate, current, intact, and comparable referring to the
penyusunan laporan publikasi dan laporan rincian SBDK guideline document for the preparation of publication
bagi Bank. reports and SBDK detail reports for Banks.
Dalam Integritas Pelaporan Keuangan, yakni: In Financial Reporting Integrity, namely:
1. Tugas dan tanggung jawab Direksi dalam proses 1. Duties and responsibilities of the BoD in the financial
pelaporan keuangan: reporting process:
a. Penyusunan dan penyajian Informasi Keuangan a. Preparation and presentation of Financial
dan Laporan Keuangan. Information and Financial Statements.
b. Kesesuaian penyusunan dan penyajian Laporan b. Conformity of the preparation and presentation
Keuangan dengan standar akuntansi keuangan of Financial Statements with financial accounting
dan ketentuan OJK mengenai pencatatan standards and OJK regulations regarding the
transaksi keuangan. recording of financial transactions.
c. Kelengkapan dan kebenaran isi Laporan c. Completeness and correctness of the contents of
Keuangan. the Financial Statements.
d. Penerapan pengendalian internal dalam proses d. Implementation of internal control in the Bank’s
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
pelaporan keuangan Bank. financial reporting process.
2. Direksi wajib menyampaikan laporan pengendalian 2. The BoD must submit a report on internal control in
internal dalam proses pelaporan keuangan Bank the Bank’s financial reporting process that at least
paling sedikit memuat: contains:
a. Pernyataan Direksi mengenai tanggung jawab a. Statement of the BoD regarding the BoD
Direksi atas penerapan pengendalian internal responsibility for the implementation of internal
dalam proses pelaporan keuangan Bank. control in the Bank’s financial reporting process.
b. Hasil penilaian Direksi terhadap efektivitas b. Results of the BoD assessment of the effectiveness
pengendalian internal dalam proses pelaporan of internal control in the Bank’s financial reporting
keuangan Bank. process.
Dalam Rencana Resolusi, yakni: In the Resolution Plan, namely:
1. Menyusun rencana resolusi, melakukan perbaikan 1. Preparing resolution plans, making improvements
rencana resolusi, dan/atau melakukan tindakan to resolution plans, and/or taking corrective action
perbaikan atas hasil uji resolvabilitas sesuai dengan on resolvability test results in accordance with the
prinsip lengkap, akurat, terkini, dan utuh. principles of being complete, accurate, current, and
intact.
2. Memastikan kebenaran dan kelengkapan data, 2. Ensure the correctness and completeness of data,
informasi, dan/atau dokumen dalam menyusun information, and/or documents in preparing the
rencana resolusi, melakukan perbaikan rencana resolution plan, improving the resolution plan, and/
resolusi, dan/atau melakukan tindakan perbaikan or taking corrective action on the resolvability test
atas hasil uji resolvabilitas. results.
3. Menyampaikan rencana resolusi, perbaikan rencana 3. Submitting resolution plans, improvements to
resolusi, dan/atau pemutakhiran rencana resolusi resolution plans, and/or updating resolution plans to
kepada Dewan Komisaris untuk memperoleh the Board of Commissioners for approval.
persetujuan.
4. Menyampaikan rencana resolusi, perbaikan rencana 4. Submitting resolution plans, resolution plan
resolusi, dan/atau melakukan tindakan perbaikan improvements, and/or taking corrective actions on
atas hasil uji resolvabilitas kepada LPS sesuai dengan the results of the resolvability test to the Deposit
batas waktu yang telah ditetapkan dalam PLPS. Insurance Corporation in accordance with the
time limit set in the Deposit Insurance Corporation
Regulation.
5 Melakukan implementasi rencana untuk mengatasi 5. Implementing plans to overcome potential obstacles
potensi hambatan pelaksanaan opsi tindakan to the implementation of resolution action options.
resolusi.
Tugas dan Tanggung Jawab masing- Job and Responsibility for BoD
masing Anggota Direksi
Nama Tugas dan Tanggung Jawab
Namet Job & Responsibility
1 Presiden Direktur • Memiliki wewenang atas seluruh kegiatan operasional bank.
President Director Having authority over all Bank’s operation.
• Memimpin dan mengelola bank agar dalam perkembangannya senantiasa
berada dalam koridor prinsip-prinsip good corporate governance (GCG) serta
peraturan perundang-undangan yang mengatur mengenai perbankan mau-
pun pasar modal.
Lead and manage the bank so that in its development it is always in the
corridor of the principles of good corporate governance (GCG) and laws and
regulations governing banking and capital markets.
2 Wakil Presiden Direktur Bertanggungjawab atas segala hal yang terkait dengan kegiatan pemberian
Vice President Director kredit, posisi likuiditas, kegiatan devisa dan pengembangan perusahaan.
Responsible for all matters related to lending activities, liquidity position, foreign
exchange activities and corporate development.
3 Direktur Operasional Bertanggungjawab atas kegiatan yang berhubungan dengan seluruh kegiatan
Operational Director operasional Bank dan penggunaan Teknologi Informasi.
Responsible for activities related to all operational activities of the Bank and the
use of Information Technology.
4 Direktur Umum Bertanggungjawab atas segala hal yang terkait dengan kebijakan Bank atas
General Affair Director pengembangan SDM, Logistik dan general affair.
Responsible for all matters related to the Bank’s policies on HR development,
Logistics and general affairs.
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Nama Tugas dan Tanggung Jawab
Namet Job & Responsibility
5 Direktur Kepatuhan Bertanggungjawab atas kepatuhan bank dalam mengimplementasikan seluruh
Compliance Director peraturan atau perundang-undangan yang berlaku pada seluruh kegiatan atau
aspek bisnis bank.
Responsible for the bank’s compliance in implementing all applicable laws and
regulations in all activities or aspects of the bank’s business.
Hubungan Keuangan, Hubungan Keluarga, Financial Relationships, Family
Hubungan Kepengurusan dan Hubungan Relationships, Management Relationships,
Kepemilikan Anggota Direksi dengan Ownership Relationship of the BoD Members
Anggota Dewan Komisaris Lainnya, Direksi with the Member of BoC, Other BoD and/or
Lainnya dan/atau Pemegang Saham Shareholders of the Bank.
Pengendali Bank.
Hubungan Keuangan dengan Hubungan Keluarga dengan Hubungan Kepengurusan dengan Hubungan Kepemilikan dengan
Financial Relationship with Family Relationship with Management Relationship with Ownership Relationship with
Pemegang Pemegang Pemegang Pemegang
Dewan Dewan Dewan Dewan
Direksi Saham Direksi Saham Direksi Saham Direksi Saham
Komisaris Komisaris Komisaris Komisaris
Board of Pengendali Board of Pengendali Board of Pengendali Board of Pengendali
Board of Board of Board of Board of
Directors Controlling Directors Controlling Directors Controlling Directors Controlling
Commissioners Commissioners Commissioners Commissioners
Shareholders Shareholders Shareholders Shareholders
Direksi | Board of Directors
Achmad S.
Kastasasmitas x x x x x x x x x x x x
Hendra Halim x x x √ x √ √ x √ √ x √
Yusri Hadi x x x x x x x x x x x x
Andy x x x x x x x x x x x x
Harun Ansari x x x x x x x x x x x x
Kepemilikan Saham Anggota Direksi yang Share Ownership of BoD which Reaches 5%
Mencapai 5% atau lebih dari Modal Disetor or More of Paid-in Capital
Direksi Kepemilikan Saham Anggota Direksi yang Mencapai 5% atau Lebih dari Modal Disetor
BoD BoD Shareholding of 5% or Above Calculated on Paid-in Capital
Achmad S. Kartasasmita -
Hendra Halim PT. Mestika Benua Mas 16.67%
PT. Sierah Betung Indah 10.00%
PT. Bina Segar Agung 20.00%
PT. Palm Trimitra Indotama 14.00%
PT. Boga Indo Sukses Mandiri 24.00%
PT. Mega Indo Perkasa 24.90%
PT. Intiland Wahana Cemerlang 20.00%
PT. Cahaya Dharma Anugerah 12.50%
PT. Sumber Prima Perkasa 10.00%
PT. Belmondo Bogaindo 24.00%
Andy -
Yusri Hadi -
Harun Ansari -
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kebijakan dan pelaksanaan frekuensi rapat Board of Directors meeting frequency policy
Direksi and implementation
Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat The policy and implementation of the frequency of BoD
Direksi bersama Dewan Komisaris telah diatur dalam meetings, Joint Meeting of BoD and BoC have been
Pedoman dan Tata Tertib kerja Direksi Bank Mestika. regulated in Bank Mestika’s Board of Directors Charter.
Rapat Direksi dilaksanakan secara berkala paling sedikit The BoD meeting is held periodically at least once a
1 (satu) kali dalam setiap bulan. Rapat Direksi bersama month. Joint meeting of BoD and BoC is held periodically
dengan Dewan Komisaris secara berkala paling sedikit at least once in 4 (four) months. Meetings can only be
1 (satu) kali dalam 4 (empat) bulan. Rapat hanya dapat held if attended by the majority of the BoD, namely more
dilaksanakan apabila dihadiri mayoritas Direksi yaitu than 50% (fifty percent) of the total number of members
lebih dari 50% (lima puluh persen) dari jumlah anggota of the Board of Directors. The minutes of each meeting
Direksi. Setiap risalah rapat wajib didokumentasikan must be properly documented.
dengan baik.
Frekuensi Rapat Direksi Frequency of Board of Directors Meetings
Achmad S. Kar-
Hendra Halim Andy Harun Ansari Yusri Hadi
tasasmita
Rapat
Meetings Presiden Direktur Wakil Presiden Direktur Kepatuhan Direktur Operasional Direktur Umum
President Director Direktur Compliance Director Operational Director General Affair
Vice President Director
Director
Rapat Direksi
13 (100%) 13 (100%) 13 (100%) 11 (84.62%) 12 (92.30%)
BoD Meetings
Rapat Gabungan
Dewan Komisaris & Direksi 11 (100%) 10 (90.91%) 11 (100%) 10 (90.91%) 11 (100%)
Joint Meeting of BoC and BoD
Rapat Umum Pemegang Sa-
ham Tahunan
1 (100%) 1 (100%) 1 (100%) 1 (100%) 1 (100%)
Annual General Meeting of
Shareholders
Pelatihan dan/atau peningkatan Training and/or competency improvement
kompetensi Anggota Direksi for members of the BoD
Dalam Pedoman dan Tata Tertib Direksi, setiap Anggota In the Board of Directors’ Charter, each member of the
Direksi wajib memberikan dedikasi terbaik untuk Board of Directors is obliged to give his best dedication
pengembangan dan pengawasan Bank sesuai dengan to the development and supervision of the Bank in
prinsip tata kelola yang baik. accordance with the principles of good governance.
Sepanjang tahun 2024, Direksi telah mengikuti pelatihan Throughout 2024, the Board of Directors has participated
dalam rangka peningkatan kompetensi Direksi, in training in order to improve the competence of the
antara lain: Refreshment Sertifikasi Treasury Dealer Board of Directors, among others: Refreshment of
Level Advance; Peran serta Aktif dalam Pencegahan Advance Level Treasury Dealer Certification; Active
Green Financial Crime di Industri Keuangan; Sosialisasi Participation in the Prevention of Green Financial Crime
Pengenalan Fungsi Perlindungan Data Pribadi; Workshop in the Financial Industry; Socialization of Personal Data
Current and Future State; Integrated AI Innovation Protection Function Introduction; Current and Future State
with ISO/IEC 42001; Program Penyelarasan Sertifikasi Workshop; Integrated AI Innovation with ISO/IEC 42001; J7
Manajemen Risiko J7 bagi Direksi; Sosialisasi Pelindungan Risk Management Certification Alignment Program for
Konsumen terkait POJK Nomor 22 tahun 2023 tentang Directors; Socialization of Consumer Protection related
Pelindungan Konsumen dan Masyarakat di Sektor Jasa to POJK Number 22 of 2023 concerning Protection
Keuangan, Sertifikasi CCGO (Certified Chief Governance of Consumers and Communities in the Financial
Officer); Training Implementasi dan Model Penerapan Services Sector, CCGO (Certified Chief Governance
Undang-Undang Pelindungan Data Pribadi; Training Officer) Certification; Training on Implementation and
Perpajakan Dua Hari: Up-Date Perpajakan PPh/PPN 2024 Implementation Model of Personal Data Protection Law;
dan Serba Serbi; Seminar Internasional “Optimalisasi Two-Day Taxation Training: Up-Date of Income Tax/
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kolaborasi Dalam Mencegah dan Menangani Green VAT 2024 and Miscellaneous; International Seminar
Financial Crime di Indonesia Menuju Indonesia Emas “Optimizing Collaboration in Preventing and Handling
2045”; Sosialisasi Ketentuan PLPS Rencana Resolusi bagi Green Financial Crime in Indonesia Towards Golden
Bank Umum dan POJK SEOJK ITSK; Sosialisasi Tugas Indonesia 2045”; Socialization of PLPS Provisions of
dan Fungsi LPS; FGD Persamaan Persepsi Perizinan PKK Resolution Plan for Commercial Banks and POJK SEOJK
Kepengurusan dan Kepemilikan Bank Umum; Sosialisasi ITSK; Socialization of Duties and Functions of LPS; FGD
IT Security Awareness; Economic Outlook dan Rencana on Perception Similarity of Licensing PKK Management
Bisnis Bank (RBB); Liquidity Coverage Ratio (LCR) dan and Ownership of Commercial Banks; Socialization
Net Stable Funding Ratio (NFSR): Updating Interprestasi, of IT Security Awareness; Economic Outlook and Bank
Implementasi dan Review Laporan sesuai Regulasi Business Plan (RBB); Liquidity Coverage Ratio (LCR) and
Terkini (Termasuk Kertas Kerja); Sosialisasi “Corporate Net Stable Funding Ratio (NFSR): Updating Interpretation,
Transformation melalui Penerapan Tata Kelola dan Implementation and Review of Reports in accordance
Strategi Anti Fraud”; Video Learning Transformasi Digital, with the Latest Regulations (Including Working Papers);
Call For Papers Sumatera Utara Economic & Financial Socialization of “Corporate Transformation through
Insight 2024 (SEFI 2024); Diseminasi Hasil Penilaian the Implementation of Governance and Anti-Fraud
Financial Integrity Rating on Money Laundering and Strategies”; Video Learning Digital Transformation, Call
Terrorist Financing (FIR on ML/TF) Tahun 2024. For Papers North Sumatra.
Penilaian kinerja Direksi BoD Performance Assessment
Metode Penilaian kinerja Performance Assessment Method
Penilaian kinerja Direksi dilakukan secara kolegial dengan The performance assessment of the Board of
menggunakan KPI (Key Performance Indicators) untuk Directors is conducted collegially using KPIs (Key
mengukur pencapaian terhadap indikator kinerja yang Performance Indicators) to measure the achievement of
telah ditetapkan. Penilaian tersebut dikoordinasikan oleh predetermined performance indicators. The assessment
Komite Remunerasi dan Nominasi. is coordinated by the Remuneration and Nomination
Committee.
Kriteria Pengukuran Kinerja
Performance Measurement Criteria
Kriteria pengukuran kinerja pada KPI (Key Performance The performance measurement criteria in the KPI (Key
Indicators) Direksi terdiri dari ukuran berdasarkan 4 Performance Indicators) of the Board of Directors consist
(empat) perspektif, yaitu: of measures based on 4 (four) perspectives, namely:
• Financial • Financial
• Customer • Customer
• Process • Process
• Organizational Capacity • Organizational Capacity
Hasil penilaian self-assessment kinerja Direksi untuk The results of the self-assessment of the performance of
tahun 2024 menunjukkan hasil “Cukup Baik”. the Board of Directors for 2024 showed a result of “Fairly
Good”.
Penilaian Direksi terhadap kinerja Komite BoD assessment of the performance
yang mendukung pelaksanaan tugas of Committees that support the
Direksi implementation of the duties of the BoD
Bank memiliki 4 (empat) komite yang mendukung The Bank has 4 (four) committees that support the
pelaksanaan tugas Direksi yakni Komite Manajemen implementation of BoD duties namely Risk Management
Risiko, ALCO, Komite Pengarah TI, dan Komite Kebijakan Committee, ALCO, IT Steering Committee, and Credit
Perkreditan. Penilaian terhadap masing-masing Komite Policy Committee. Assessment of each Committee is
dilakukan setiap tahun berdasarkan pemenuhan tugas conducted annually based on the fulfillment of the duties
dan tanggung jawab masing-masing Komite, yakni and responsibilities of each Committee, which is to assist
membantu Direksi dalam memberikan rekomendasi- the Board of Directors in providing recommendations
rekomendasi yang dibutuhkan dalam pengelolaan needed in managing the Bank’s business. The Board of
bisnis bank. Direksi menilai bahwa seluruh komite telah Directors considers that all committees have performed
menjalankan tugas dan tanggungjawabnya dengan their duties and responsibilities well.
baik.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
DEWAN KOMISARIS
Board of Commissioners
Keanggotaan Membership
Komposisi keanggotaan Dewan Komisaris pada tahun The membership composition of the BoC in 2024
2024 terdiri dari 4 (empat) orang, yakni 1 (satu) orang consists of 4 (four) people, namely 1 (one) President
Presiden Komisaris, 2 (dua) orang Komisaris Independen Commissioner, 2 (two) Independent Commissioners and
dan 1 (satu) orang Komisaris. 1 (one) Commissioner.
Seluruh anggota Dewan Komisaris Bank berdomisili di All members of the Bank’s BoC are domiciled in Indonesia.
Indonesia. Masing-masing anggota Dewan Komisaris Each member of the BoC has good integrity, competence,
memiliki integritas, kompetensi dan reputasi yang baik. and reputation. All members of the BoC of the Bank have
Semua anggota Dewan Komisaris Bank telah lulus dalam passed the Fit and Proper Test in accordance with the
Penilaian Kemampuan dan Kepatutan (Fit and Proper Financial Services Authority Regulation concerning the
Test) sesuai dengan Peraturan Otoritas Jasa Keuangan Fit and Proper Test for Main Parties of Financial Services
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak Institutions. The Independent Commissioner has met the
Utama Lembaga Jasa Keuangan. Komisaris Independen independence criteria. The majority of the BoC of the
telah memenuhi kriteria independensi. Mayoritas Dewan Bank do not have family ties to the second degree with
Komisaris Bank tidak memiliki hubungan keluarga fellow members of the BoC and BoD. The BoC continues
sampai dengan derajat kedua dengan sesama anggota to strive to create a more objective climate and work
Dewan Komisaris dan Direksi. Dewan Komisaris terus environment in accordance with work principles in
berusaha dalam mendorong terciptanya iklim dan support of good Bank governance.
lingkungan kerja yang lebih objektif dan sesuai dengan
prinsip-prinsip kerja dalam mendukung tata kelola Bank
yang baik.
Tugas dan Tanggung Jawab Dewan Duties and Responsibilities of the BoC
Komisaris
Tugas dan tanggung jawab Dewan Komisaris tertuang The duties and responsibilities of the BoC are set out
dalam Pedoman dan Tata Tertib Kerja Dewan Komisaris in the BoC Charter, which is established through the
yang ditetapkan melalui Surat Keputusan Internal Bank’s Internal Decree number 057/SK-BMD/DIR/2024.
Bank nomor 057/SK-BMD/DIR/2024. Dewan Komisaris The BoC is responsible to the Shareholders, protecting
bertanggung jawab kepada Pemegang Saham, the interests of stakeholders, improving compliance with
melindungi kepentingan stakeholders, meningkatkan laws and regulations and generally accepted ethical
kepatuhan terhadap peraturan perundang-undangan values.
serta nilai-nilai etika yang berlaku umum.
Adapun rincian tugas dan tanggung jawab Dewan The details of the duties and responsibilities of the BoC,
Komisaris, antara lain: among others:
Sesuai dengan Anggaran Dasar yakni: According to the Article of Association, such as
1. Memiliki akses tak terbatas dalam menjalankan 1. Have unrestricted access in carrying out supervisory
fungsi pengawasan. functions.
2. Dewan Komisaris diwajibkan untuk sementara 2. The BoC is required to temporarily manage the
mengurus Bank, dalam hal seluruh anggota Direksi Bank, in the event that all members of the BoD are
diberhentikan untuk sementara atau Bank tidak temporarily dismissed or the Bank does not have any
mempunyai seorang pun anggota Direksi. Dalam hal member of the BoD. In such cases, the BoC shall be
demikian, Dewan Komisaris berhak untuk memberikan entitled to grant temporary powers to one or more
kekuasaan sementara kepada seorang atau lebih members of the BoC at the responsibility of the BoC.
anggota Dewan Komisaris atas tanggungan Dewan
Komisaris.
Dalam pelaksanaan fungsi Dewan Komisaris dan In the implementation of the functions of the BoC and
penerapan tata kelola, yakni the implementation of governance, such as
1. Melakukan pengawasan untuk kepentingan Bank 1. Supervise for the benefit of the Bank over the policies
atas kebijakan dan jalannya pengurusan oleh and course of management by the BoD, provide
Direksi, memberikan nasihat kepada Direksi, dan advice to the BoD, and be responsible for such
bertanggung jawab atas pengawasan tersebut, supervision, in accordance with the purposes and
sesuai dengan maksud dan tujuan Bank yang objectives of the Bank set forth in the provisions of
ditetapkan dalam ketentuan peraturan perundang- laws and regulations, articles of association, and
undangan, anggaran dasar, dan keputusan RUPS. resolutions of the GMS.
2. Melaksanakan tugas, wewenang dan tanggung 2. Carry out duties, authorities and responsibilities in
jawab dengan itikad baik dan dengan prinsip kehati- good faith and with the principle of prudence.
hatian.
3. Mengarahkan, memantau dan mengevaluasi 3. Directing, monitoring and evaluating the
pelaksanaan tata Kelola, manajemen risiko, dan implementation of governance, risk management,
kepatuhan. and compliance.
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4. Menerima dan melaksanakan kewenangan yang 4. Receive and exercise the authority delegated and/or
diserahkan dan/atau diberikan kepada Dewan granted to the BoC in accordance with the provisions
komisaris sesuai dengan ketentuan peraturan of laws and regulations, articles of association, and/
perundang-undangan, anggaran dasar, dan/atau or GMS resolutions.
keputusan RUPS.
5. Dewan Komisaris dapat melaksanakan tugas 5. The BoC may carry out other supervisory duties and
dan kewenangan pengawasan lain sepanjang authorities as long as they do not conflict with the
tidak bertentangan dengan ketentuan peraturan provisions of laws and regulations, the articles of
perundang-undangan, anggaran dasar, dan/atau association, and/or the resolutions of the GMS.
keputusan RUPS.
6. Secara aktif melakukan pengawasan terhadap 6. Actively supervise the implementation of non-
pelaksanaan pengelolaan aset bermasalah, performing asset management, provisioning, and
penyisihan, dan pencadangan yang dilakukan Bank provisioning by the Bank in managing credit risk.
dalam pengelolaan risiko kredit.
7. Memastikan ketersediaan dan kecukupan pelaporan 7. Ensure the availability and adequacy of internal
internal yang didukung oleh sistem informasi reporting supported by an adequate management
manajemen yang memadai. information system.
8. Memastikan Bank tidak memanfaatkan dan/atau 8. Ensure that the Bank does not utilize and/or misuse
menyalahgunakan rekayasa keuangan dan/atau financial engineering and/or legal engineering for the
rekayasa hukum untuk kepentingan Bank dan/atau benefit of the Bank and/or other parties both internal
pihak lain baik internal maupun eksternal Bank yang and external to the Bank that are not in accordance
tidak sesuai dengan prinsip pengelolaan Bank yang with the principles of sound Bank management.
sehat.
9. Dewan Komisaris melakukan pengawasan terhadap 9. The BoC supervises the implementation of the
pelaksanaan Rencana Bisnis. Business Plan.
10. Mengajukan calon akuntan publik kepada Rapat 10. Submitting public accountant candidates to the
Umum Pemegang Saham. General Meeting of Shareholders.
11. Dewan Komisaris wajib menyediakan waktu yang 11. The BoC shall provide sufficient time to optimally
cukup untuk melaksanakan tugas dan tanggung carry out its duties and responsibilities.
jawabnya secara optimal
12. Dalam menjalankan tugasnya, Dewan Komisaris 12. In carrying out its duties, the BoC is entitled to obtain
berhak memperoleh informasi dan penjelasan yang adequate information and explanations from the BoD
memadai dari Direksi atau setiap anggota Direksi or any member of the BoD on all matters required by
tentang segala hal yang diperlukan oleh Dewan the BoC related to the management of the Bank.
Komisaris terkait pengelolaan Bank.
13. Dewan Komisaris wajib mengarahkan, memantau, 13. The BoC shall direct, monitor, and evaluate the
dan mengevaluasi pelaksanaan kebijakan strategis implementation of the Bank’s strategic policies.
Bank.
14. Dewan Komisaris wajib memberitahukan kepada 14. The BoC shall notify Bank Indonesia/OJK at the latest
Bank Indonesia/Otoritas Jasa Keuangan paling than 5 (five) business days from the discovery of:
lambat 5 (lima) hari kerja sejak ditemukannya: a. Violation of laws and regulations in the field of
a. Pelanggaran peraturan perundang-undangan di finance and banking.
bidang keuangan dan perbankan.
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or estimates of circumstances
membahayakan kelangsungan usaha Bank. that may harm the Bank’s business continuity.
15. Untuk mendukung efektifitas pelaksanaan tugas dan 15. To support the effective implementation of duties
tanggung jawab, Dewan Komisaris wajib membentuk: and responsibilities, the BoC shall establish:
a. Komite Audit o Audit Committee
b. Komite Pemantau Risiko, dan o Risk Oversight Committee
c. Komite Remunerasi dan Nominasi o Remuneration and Nomination Commmitee
d. Komite lain sesuai dengan kebutuhan dan/atau o Other committees in accordance with the needs
kompleksitas Bank. and/or complexity of the Bank.
16. Dewan Komisaris wajib memastikan bahwa Komite 16. The BoC shall ensure that the Committees that have
yang telah dibentuk memiliki pedoman dan tata been established have guidelines and procedures
tertib kerja serta menjalankan tugasnya secara and carry out their duties effectively.
efektif.
17. Dewan Komisaris wajib melakukan evaluasi terhadap 17. The BoC shall evaluate the performance of the
kinerja Komite sekurang-kurangnya pada setiap Committee at least at the end of each financial year.
akhir tahun buku.
18. Melakukan pengawasan terhadap penerapan 18. Supervise the implementation of the Remuneration
Kebijakan Remunerasi dan melakukan evaluasi Policy and conduct periodic evaluations of the
berkala Kebijakan Remunerasi atas dasar hasil Remuneration Policy based on the results of the
pengawasan yang dilakukan. supervision conducted.
19. Dewan Komisaris wajib menyusun Kebijakan 19. The BoC shall develop a self-assessment policy and
penilaian sendiri dan melakukan penilaian kinerja conduct a performance appraisal of the BoC.
Dewan Komisaris.
20. Dewan Komisaris wajib menyelenggarakan 20. The BoC shall organize the Annual General Meeting
RUPS Tahunan dan RUPS lainnya sesuai dengan of Shareholders and other General Meeting of
kewenangan yang diatur perundang-undangan. Shareholders in accordance with the authority
regulated by law.
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21. Dewan Komisaris berwenang memberhentikan 21. The BoC is authorized to temporarily suspend a
sementara anggota Direksi dengan menyebutkan member of the BoD by stating the reasons.
alasannya.
Dalam pelaksanaan fungsi manajemen risiko, yakni In the implementation of the risk management function,
such as
1. Dewan Komisaris menyetujui dan mengevaluasi 1. The BoC approves and evaluates the BoD
pertanggungjawaban Direksi atas pelaksanaan accountability for the implementation of the Risk
kebijakan Manajemen Risiko. Management policy.
2. Dewan Komisaris menyetujui kebijakan Manajemen 2. The BoC approves the Risk Management policy
Risiko termasuk strategi dan kerangka Manajemen including the Risk Management strategy and
Risiko yang ditetapkan sesuai dengan tingkat risiko framework established in accordance to the risk
yang akan diambil (risk appetite) dan toleransi risiko appetite and risk tolerance.
(risk tolerance).
3. Dewan Komisaris mengevaluasi Kebijakan 3. The BoC evaluates the Risk Management Policy and
Manajemen Risiko dan strategi Manajemen Risiko Risk Management strategy at least once a year or
paling sedikit 1 (satu) kali dalam 1 (satu) tahun atau more frequently in the event of changes in factors
frekuensi yang lebih sering dalam hal terdapat that significantly affect the Bank’s business activities.
perubahan faktor yang mempengaruhi kegiatan
usaha Bank secara signifikan.
4. Mengevaluasi pertanggungjawaban Direksi dan 4. Evaluate the accountability of the BoC and provide
memberikan arahan perbaikan atas pelaksanaan direction for improvement on the implementation of
Kebijakan Manajemen Risiko secara berkala. the Risk Management Policy on a regular basis.
5. Memastikan kebijakan dan proses manajemen risiko 5. Ensure risk management policies and processes are
dilaksanakan secara efektif dan terintegrasi dalam implemented effectively and integrated in the overall
proses manajemen risiko secara keseluruhan. risk management process.
6. Melakukan pengawasan terhadap penerapan 6. Supervise the implementation of risk management
manajemen risiko telah mencakup country risk that covers country risk and transfer risk carried
dan transfer risk yang dilakukan Bank termasuk out by the Bank including the implementation of
pelaksanaan evaluasi dan pengujian (stress testing). evaluation and testing (stress testing).
Dalam rangka pengawasan terhadap penyelenggaraan In the supervision of IT implementation, such as
TI, yakni
1. Mengevaluasi, mengarahkan, dan memantau 1. Evaluate, direct, and monitor the IT strategic plan.
rencana strategis TI.
2. Mengevaluasi, mengarahkan, dan memantau 2. Evaluate, direct and monitor the implementation of IT
penerapan tata Kelola TI. Governance.
3. Memiliki pemahaman yang memadai mengenai 3. Have an adequate understanding of the types and
jenis dan tingkat risiko terkait keamanan siber yang levels of cybersecurity-related risks inherent to the
melekat pada Bank. Bank.
4. Memastikan Bank memiliki SDM dan infrastruktur yang 4. Ensure the Bank has sufficient human resources and
cukup untuk mendukung penerapan manajemen infrastructure to support the implementation of risk
risiko terkait keamanan siber dan proses ketahanan management related to cybersecurity and the Bank’s
siber Bank. cyber resilience process.
5. Mendukung terciptanya budaya manajemen 5. Support the creation of a risk management culture
risiko terkait keamanan siber dengan memberikan related to cybersecurity by giving sufficient attention
perhatian yang cukup terhadap pelaksanaan to the implementation of risk management related
manajemen risiko terkait keamanan siber oleh to cybersecurity by all elements of the Bank’s
seluruh elemen organisasi Bank. organization.
6. Menjadi contoh standar perilaku yang 6. Set an example of behavioral standards that
mengedepankan kesadaran terhadap risiko terkait promote awareness of cybersecurity-related
keamanan siber bagi pegawai dan seluruh elemen risks for employees and all elements of the Bank’s
organisasi Bank. organization.
7. Melakukan pengawasan secara aktif atas penerapan 7. Actively supervise the implementation of risk
manajemen risiko terkait keamanan siber. management related to cybersecurity.
8. Menyetujui kebijakan dan rencana strategis terkait 8. Approve policies and strategic plans related to
manajemen risiko terkait keamanan siber yang risk management related to cybersecurity that
ditetapkan sesuai dengan tingkat risiko yang akan are determined in accordance with the level of risk
diambil (risk appetite) dan toleransi risiko Bank (risk appetite and risk tolerance.
tolerance).
9. Mengevaluasi kebijakan manajemen risiko dan 9. Evaluate risk management policies and risk strategies
strategi risiko terkait keamanan siber secara related to cybersecurity periodically, at least once a
berkala, paling sedikit satu kali dalam satu tahun year or more in the event of changes in factors that
atau lebih dalam hal terdapat perubahan faktor significantly affect the Bank’s business activities.
yang mempengaruhi kegiatan usaha Bank secara
signifikan.
10. Mengevaluasi pertanggungjawaban Direksi dan 10. Evaluate the accountability of the BoD and provide
memberikan arahan perbaikan atas pelaksanaan direction for improvement on the implementation of
kebijakan manajemen risiko terkait keamanan siber risk management policies related to cybersecurity on
secara berkala. a regular basis.
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11. Memastikan kebijakan dan proses manajemen risiko 11. Ensure cybersecurity-related risk management
terkait keamanan siber dilaksanakan secara efektif policies and processes are implemented effectively
dan terintegrasi dalam proses manajemen risiko and integrated in the overall risk management
secara keseluruhan. process.
Dalam pelaksanaan ketentuan perlindungan konsumen In the implementation of consumer and community
dan masyarakat protection provisions.
1. Melakukan pengawasan atas pelaksanaan tanggung 1. Supervise the implementation of the BoD responsibility
jawab Direksi terhadap kepatuhan pelaksanaan for compliance with the implementation of consumer
ketentuan perlindungan konsumen dan Masyarakat. and community protection provisions.
2. Melakukan pengawasan terhadap upaya Bank dalam 2. Supervise the Bank’s efforts to prevent the Board of
mencegah Direksi, Dewan Komisaris, Pegawai, dan/ Directors, Board of Commissioners, employees, and/
atau pihak ketiga yang bekerja untuk atau mewakili or third parties who work for or represent the interests
kepentingan PUJK dari perilaku: of PUJK from behavior:
o Memperkaya atau menguntungkan diri sendiri o Enrich or benefit oneself or other parties; and/or
atau pihak lain; dan/atau
o Menyalahgunakan kewenangan, kesempatan, o Abusing the authority, opportunity, or means
atau sarana yang ada padanya karena jabatan available to him because of his position or
atau kedudukannya yang berakibat merugikan position which results in harm to consumers.
Konsumen.
Dalam pelaksanaan fungsi pengawasan terhadap In the supervision of Literacy and Inclusion Activities
Kegiatan Literasi dan Inklusi
• Melakukan pengawasan atas pelaksanaan tanggung • Supervise the implementation of the BoD responsibility
jawab Direksi terhadap kepatuhan pelaksanaan for compliance with the implementation of Improving
ketentuan tentang Peningkatan Literasi dan Inklusi Financial Literacy and Inclusion provisions in the
Keuangan di Sektor Jasa Keuangan bagi Konsumen Financial Services Sector for Consumers and the
dan Masyarakat. Public.
Dalam pelaksanaan pengawasan terhadap aktivitas In the supervision of the payment system activities:
sistem pembayaran, yakni:
• Penetapan akuntabilitas, kebijakan, dan proses • Establishment of accountability, policies, and control
pengendalian untuk mengelola risiko yang mungkin processes to manage risks that may arise from the
timbul dari penyelenggaraan sistem pembayaran. implementation of payment systems.
Dalam pelaksanaan pengawasan terhadap fungsi In the supervision of the consumer complaint function
pengaduan konsumen
• Memastikan Direksi memiliki dan melaksanakan • Ensure the BoD has and implements a complaints
prosedur layanan pengaduan. service procedure.
Dalam pelaksanaan pengawasan terhadap fungsi In the supervision of the credit function, such as:
perkreditan, yakni:
1. Memantau penyediaan dana termasuk mengkaji 1. Monitor the funding provision including reviewing the
ulang penyediaan dana dengan jumlah besar atau funding provision with a large amount or given to
yang diberikan kepada pihak terkait. related parties.
2. Menyetujui Kebijakan dan Prosedur Tertulis mengenai 2. Approve Written Policies and Procedures on write-
hapus buku. offs.
3. Dewan Komisaris wajib melakukan pengawasan 3. The BoC shall actively supervise the implementation
secara aktif terhadap pelaksanaan kebijakan of the Credit Restructuring policy.
Restrukturisasi Kredit.
Dalam pelaksanaan fungsi anti-fraud, yakni: In the supervision of antifraud function, such as:
1. Mengawasi pengembangan kepedulian dan budaya 1. Overseeing the development of anti-fraud awareness
anti-fraud pada seluruh jajaran organisasi. and culture at all levels of the organization.
2. Penandatanganan pakta integritas dengan cakupan 2. Signing an integrity pact with the scope of the
pakta integritas paling sedikit memuat: integrity pact containing at least:
a. Senantiasa mematuhi hukum dan ketentuan a. Always comply with the law and the provisions of
peraturan perundang-undangan. laws and regulations.
b. Bertindak objektif, berpegang teguh pada nilai b. Act objectively, adhere to ethical and moral
etika dan moral, adil, transparan, konsisten, serta values, be fair, transparent, consistent, and
menjunjung tinggi kejujuran dan komitmen. uphold honesty and commitment.
c. Berperan aktif dalam upaya pencegahan dan c. Actively participate in efforts to prevent and
pemberantasan Fraud serta bersedia melakukan eradicate fraud and be willing to report in the
pelaporan dalam hal terjadi tindakan Fraud di event of fraud within the Bank.
lingkungan Bank.
d. Menciptakan lingkungan kerja yang bebas dari d. Creating a work environment that is free from
korupsi, kolusi, dan nepotisme (KKN). corruption, collusion, and nepotism (CCN).
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3. Pengawasan penerapan kode etik terkait Degnan 3. Supervision of the implementation of the code of
pencegahan Fraud bagi seluruh jajaran organisasi. ethics related to Fraud prevention for all levels of the
organization.
4. Pengawasan penerapan Strategi Anti-Fraud secara 4. Supervision of the implementation of the Anti-Fraud
menyeluruh. Strategy as a whole.
5. Pengembangan kualitas sumber daya manusia 5. Development of the quality of human resources (HR),
(SDM), khususnya yang terkait dengan peningkatan especially those related to increasing awareness and
kesadaran dan pengendalian Fraud. controlling Fraud.
6. Pemantauan dan evaluasi atas kejadian Fraud serta 6. Monitoring and evaluation of Fraud incidents and
penetapan tindak lanjut. determination of follow-up actions.
7. Pengembangan saluran komunikasi yang efektif di 7. Development of effective communication channels
internal dan bagi eksternal Bank agar seluruh pejabat within and external to the Bank so that all officers
dan pegawai Bank memahami dan mematuhi and employees of the Bank understand and comply
kebijakan dan prosedur yang berlaku, termasuk with applicable policies and procedures, including
kebijakan dan prosedur untuk pengendalian Fraud. policies and procedures for Fraud Control.
Dalam pengawasan terhadap pelaksanaan fungsi In the supervision of the compliance function, such as:
kepatuhan, yakni:
1. Dewan Komisaris wajib melakukan pengawasan aktif 1. The BoC shall actively supervise the compliance
terhadap fungsi kepatuhan, dengan: function, by:
a. Mengevaluasi pelaksanaan Fungsi Kepatuhan a. Evaluate the implementation of the Bank’s
Bank paling sedikit 2 (dua) kali dalam satu tahun; Compliance Function at least twice a year;
b. Memberikan saran untuk meningkatkan kualitas b. Provide suggestions to improve the quality of
pelaksanaan Fungsi Kepatuhan Bank. the implementation of the Bank’s Compliance
Function.
2. Dewan Komisaris menyampaikan saran untuk 2. The BoC submits suggestions for improving the
peningkatan kualitas pelaksanaan Fungsi Kepatuhan quality of the implementation of the Compliance
kepada Presiden Direktur dengan tembusan kepada Function to the President Director with a copy to the
Direktur yang membawahkan Fungsi Kepatuhan. Director in charge of the Compliance Function.
Dalam pengawasan terhadap pelaksanaan fungsi In supervision of the internal control function, such as:
pengendalian intern, yakni:
1. Melakukan pengawasan terhadap pelaksanaan 1. Supervise the implementation of internal controls
pengendalian intern secara umum, termasuk in general, including the BoD policies that establish
kebijakan Direksi yang menetapkan pengendalian such controls.
tersebut.
2. Memastikan bahwa Direksi telah memantau 2. Ensure that the BoD has monitored the effectiveness
efektivitas pelaksanaan Sistem Pengendalian Intern. of the implementation of the Internal Control System.
3. Memastikan Direksi menyusun dan memelihara 3. Ensure that the BoD establishes and maintains an
sistem pengendalian intern yang memadai, efektif, adequate, effective and efficient internal control
dan efisien. system.
4. Mengkaji efektivitas dan efisiensi sistem pengendalian 4. Review the effectiveness and efficiency of the
intern berdasarkan informasi yang diperoleh dari internal control system based on information
SKAI paling sedikit 1 (satu) kali dalam 1 (satu) tahun. obtained from SKAI at least once a year.
Dalam pengawasan terhadap pelaksanaan fungsi Audit In supervision of the Internal Audit function, such as
Intern, yakni
1. Dewan Komisaris wajib melakukan pengawasan 1. The BoC shall supervise the follow-up of the BoD on
terhadap tindak lanjut Direksi atas temuan audit audit or examination findings and recommendations
atau pemeriksaan dan rekomendasi dari SKAI, from Internal Audit, external auditors, FSA supervision
auditor ekstern, hasil pengawasan OJK, dan/atau results, and/or supervision results of other authorities
hasil pengawasan otoritas atau Lembaga lain. or institutions.
2. Menunjuk pengendali mutu independen dari pihak 2. Appoint an independent quality controller from
ekstern untuk melakukan kaji ulang terhadap kinerja an external party to review the performance
SKAI, dengan mempertimbangkan rekomendasi of Internal Audit, taking into consideration the
Komite Audit. recommendations of the Audit Committee.
Dalam pengawasan terhadap pelaksanaan Keuangan In supervising the implementation of Sustainable
Berkelanjutan, yakni menyetujui Rencana Aksi Keuangan Finance, namely Approved the Sustainable Finance
Berkelanjutan yang disusun oleh Direksi. Action Plan prepared by the BoD.
Dalam pengawasan terhadap pelaksanaan APU, PPT dan In supervision of the implementation of AML, CFT and
PPPSPM, yakni PFWMD, namely
1. Memastikan Bank memiliki kebijakan dan prosedur 1. Ensure that the Bank has policies and procedures
penerapan program APU, PPT dan PPPSPM, for the implementation of AML, CFT and PFWMD
programs,
2. Memberikan persetujuan atas kebijakan dan 2. Approve the policies and procedures for the
prosedur penerapan program APU, PPT, dan PPPSPM implementation of AML, CFT and PFWMD programs
yang diusulkan oleh Direksi, proposed by the BoD,
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3. Melakukan evaluasi atas kebijakan dan prosedur 3. Evaluating the policies and procedures for the
penerapan program APU, PPT, dan PPPSPM, implementation of AML, CFT, and PFWMD programs,
4. Melakukan pengawasan atas pelaksanaan 4. Supervise the implementation of the BoD
tanggung jawab Direksi terhadap penerapan responsibilities for the implementation of AML, CFT,
program APU, PPT, dan PPPSPM, and PFWMD programs,
5. Memastikan adanya pembahasan terkait 5. Ensure that there is a discussion related to the
penerapan progam APU, PPT, dan PPPSPM dalam implementation of AML, CFT, and PFWMDprograms
rapat Direksi dan Dewan Komisaris. in the Board of Directors and BoC meetings.
Dalam pengawasan terhadap Penetapan Status In supervising the implementation of Determination
Pengawasan dan Penanganan Permasalahan Bank of Supervisory Status and Problem Handling of Public
Umum yakni Banks, namely
1. Pengawasan terhadap implementasi Rencana Aksi 1. Supervision of the implementation of the Recovery
Pemulihan (Recovery Plan), Plan.
2. Evaluasi terhadap implementasi Rencana Aksi 2. Evaluation of the implementation of the Recovery
Pemulihan (Recovery Plan). Plan
Dalam pengawasan terhadap pelaksanaan Penilaian In supervising the implementation of the Digital Maturity
Tingkat Maturitas Digital Bank Umum, yakni Level Assessment of Public Banks, namely
1. Memiliki komitmen untuk menerapkan 1. Have a commitment to implement digital-oriented
kepemimpinan yang berorientasi digital (digital leadership,
leadership),
2. Memiliki komitmen untuk mengembangkan budaya 2. Have a commitment to develop a digital culture in
digital pada laporan tahunan dan rencana bisnis the Bank’s annual report and business plan,
Bank,
3. Memahami dan secara aktif menerapkan prinsip 3. Understand and actively apply data processing
pemrosesan data dalam rangka pelindungan data principles in the context of data protection in the
di Bank, serta bertanggung jawab atas kepatuhan Bank and be responsible for compliance with these
terhadap prinsip-prinsip tersebut. principles.
Dalam pengawasan terhadap Transparansi dan Publikasi In supervising Transparency and Publication of Basic
Suku Bunga Dasar Kredit Bagi Bank yakni mengawasi Lending Rate for Banks, namely Supervise the duties of
pelaksanaan tugas Direksi dalam pemrosesan SBDK. the BoD in the processing of SBDK.
Dalam pengawasan terhadap Integritas Pelaporan In the supervision of the Bank’s Financial Reporting
Keuangan Bank, yakni Integrity, namely
1. Melakukan pengawasan atas penerapan kebijakan 1. Supervise the implementation of internal control
dan prosedur pengendalian internal dalam proses policies and procedures in the Bank’s financial
pelaporan keuangan Bank, reporting process,
2. Melaksanakan tugas dan tanggung jawab dengan 2. Carry out duties and responsibilities in good faith
itikad baik dan dengan prinsip kehati-hatian, and with prudential principles,
3. Menuangkan hasil pengawasan Dewan Komisaris 3. Present the results of the BoC supervision in the
dalam laporan pengawasan rencana bisnis business plan supervision report in accordance with
sesuai dengan Peraturan Otoritas Jasa Keuangan the OJK Regulation regarding bank business plans.
mengenai rencana bisnis bank.
Dalam pengawasan terhadap Rencana Resolusi bagi In the supervision of the Resolution Plan for Public Banks,
Bank Umum, yakni namely
1. Melakukan pengawasan terhadap pemenuhan 1. Supervise the fulfillment of the Bank’s obligations in
kewajiban Bank dalam menyusun Rencana preparing the Resolution Plan, making improvements
Resolusi, melakukan perbaikan Rencana Resolusi, to the Resolution Plan, and/or taking corrective
dan/atau melakukan tindakan perbaikan atas hasil actions on the results of the resolvability test,
uji resolvabilitas,
2. Melakukan evaluasi atas Rencana Resolusi, 2. Evaluating the Resolution Plan, improvement of the
perbaikan Rencana Resolusi, dan/atau Resolution Plan, and/or updating the Resolution Plan
pemutakhiran Rencana Resolusi yang telah disusun that has been prepared by the BoD,
oleh Direksi,
3. Memberikan persetujuan Rencana Resolusi, 3. To approve the Resolution Plan, the amendment
perbaikan Rencana Resolusi, dan/atau of the Resolution Plan, and/or the update of the
pemutakhiran Rencana Resolusi, Resolution Plan,
4. Melakukan pengawasan atas implementasi 4. Supervise the implementation of the plan to
rencana untuk mengatasi potensi hambatan overcome potential obstacles to the implementation
pelaksanaan opsi tindakan resolusi. of resolution action options.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Hubungan Keuangan, Hubungan Keluarga, Financial Relationships, Family
Hubungan Kepengurusan dan Hubungan Relationships, Management Relationship
Kepemilikan Anggota Dewan Komisaris and Ownership Relationship of the BoC
dengan Anggota Dewan Komisaris Lainnya, Members with the Members of the other BoC,
Direksi Lainnya dan/atau Pemegang Saham Other BoD and/or Shareholders of the Bank.
Pengendali Bank.
Hubungan Keuangan dengan Hubungan Keluarga dengan Hubungan Kepengurusan dengan Hubungan Kepemilikan dengan
Financial Relationship with Family Relationship with Management Relationship with Ownership Relationship with
Pemegang Pemegang Pemegang Pemegang
Dewan Dewan Dewan Dewan
Direksi Saham Direksi Saham Direksi Saham Direksi Saham
Komisaris Komisaris Komisaris Komisaris
Board of Pengendali Board of Pengendali Board of Pengendali Board of Pengendali
Board of Board of Board of Board of
Directors Controlling Directors Controlling Directors Controlling Directors Controlling
Commissioners Commissioners Commissioners Commissioners
Shareholders Shareholders Shareholders Shareholders
Dewan Komisaris | Board of Commisioners
Witarsa Oemar x x x x x x x x x x x x
Indra Halim x x x x √ √ x √ √ x √ √
Katio x x x x x x x x x x x x
Gardjito Heru x x x x x x x x x x x x
Kepemilikan Saham Anggota Dewan BoC Shareholdings of 5% or Above Calculated
Komisaris yang Mencapai 5% atau Lebih on Paid-in Capital
dari Modal Disetor
Direksi Kepemilikan Saham Anggota Direksi yang Mencapai 5% atau Lebih dari Modal Disetor
BoD BoD Shareholding of 5% or Above Calculated on Paid-in Capital
Witarsa Oemar PT. Trimitra Sumberbuana 14.39%
Indra Halim PT. Mestika Benua Mas 16.67%
PT. Sierah Betung Indah 10.00%
PT. Bina Segar Agung 15.00%
PT. Palm Trimitra Indotama 7.00%
PT. Mega Mas Plaza Bangunan 20.00%
PT. Mega Indo Perkasa 40.00%
PT. Putramega Deli Indah 26.80%
PT. Cahaya Dharma Anugerah 12.50%
Gardjito Heru PT. Lentera Putra Bangsa 30.00%
Katio -
Kebijakan dan pelaksanaan frekuensi rapat Policy and implementation of Commissioner
Komisaris meeting frequency
Ketentuan mengenai pelaksanaan rapat Dewan Provisions regarding the implementation of the
Komisaris telah diatur dalam Pedoman dan Tata BoC meetings have been regulated in the Board of
Tertib Dewan Komisaris. Rapat Dewan Komisaris Commissioners’ Charter. Meetings of the BoC are held
diselenggarakan secara berkala paling sedikit 1 (satu) regularly at least once in 2 (two) months and must
kali dalam 2 (dua) bulan dan wajib dihadiri oleh seluruh be physically attended by all members of the Board
anggota Dewan Komisaris secara fisik paling sedikit of Commissioners at least 2 (two) times a year. Joint
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2 (dua) kali dalam setahun. Rapat Gabungan antara Meetings between the BoC and the BoD are held at least
Dewan Komisaris dan Direksi diadakan paling sedikit once in 4 (four) months. Meetings of the BoC are held
1 (satu) kali dalam 4 (empat) bulan. Rapat Dewan if attended by the majority of members of the Board of
Komisaris diselenggarakan jika dihadiri oleh mayoritas Commissioners. The results of the Meeting are set forth
anggota Komisaris. Hasil Rapat dituangkan dalam in the minutes of the meeting and are well documented.
risalah rapat dan terdokumentasi dengan baik.
Frekuensi Rapat Dewan Komisaris Frequency of BoC Meetings
Witarsa Oemar Indra Halim Katio Gardjito Heru
Rapat
Meetings Presiden Komisaris Komisaris Komisaris Independen Komisaris Independen
President Commissioner Commissioner Independent Commissioner Independent Commissioner
Dewan Komisaris
10 (90.91%) 9 (81.82%) 11 (100%) 11 (100%)
BoD
Rapat Gabungan
Dewan Komisaris & Direksi
10 (90.91%) 9 (81.82%) 11 (100%) 11 (100%)
Joint Meeting of
BoC and BoD
Rapat Umum Pemegang
Saham
1 (100%) 1 (100%) 1 (100%) 1 (100%)
Annual General Meeting of
Shareholders
Seluruh rapat dihadiri secara fisik | All meetings are physically attended
Rangkap Jabatan Anggota Dewan Concurrent Position of Member of the BoC
Komisaris
Nama Jabatan Perusahaan Bidang Usaha
No.
Name Position Companies Business Fields
1. Witarsa Oemar Presiden Komisaris PT. Pinang Witmas Sejati Produksi Minyak Kelapa
President Commissioner Sawit
Palm Oil Production
2. Indra Halim Direktur Utama PT. Mestika Benua Mas Persewaan Alat Transpor-
President Director (Induk Perusahaan Bank) tasi Darat
(Banking Holding Compa- Land Transport Rental
ny)
3. Gardjito Heru Direktur Utama PT. Lentera Putra Bangsa Properti
President Director Property
Rekomendasi Dewan Komisaris BoC’s Recommendations
Sepanjang tahun 2024, Dewan Komisaris senantiasa Throughout 2024, the BoC continued to evaluate strategic
melakukan evaluasi terhadap kebijakan-kebijakan yang policies taken by the BoD in the context of supervising
bersifat strategis yang diambil oleh Direksi dalam rangka the management of the Bank.
pengawasan terhadap pengurusan Bank.
Pelaksanaan penerapan Good Corporate Governance, The implementation of Good Corporate Governance,
Manajemen Risiko dan Kinerja Direksi merupakan Risk Management and Performance of the BoD is one of
salah satu agenda utama dalam setiap Rapat Dewan the main agendas at every BoC Meeting. In carrying out
Komisaris. Dalam melaksanakan tugasnya Dewan its duties, the BoC is assisted by 3 (three) Committees,
Komisaris dibantu oleh 3 (tiga) Komite, yakni Komite namely the Audit Committee, Risk Oversight Committee
Audit, Komite Pemantau Risiko dan Komite Remunerasi and Remuneration and Nomination Committee. The
dan Nominasi. Kinerja dari Komite-komite sepanjang performance of the Committees throughout 2024 was
tahun 2024 sudah memadai dan sangat membantu adequate and greatly assisted the BoC in overseeing
fungsi Dewan Komisaris dalam mengawasi pelaksanaan the implementation of the Bank’s business activities. The
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
kegiatan usaha Bank. Berikut rekomendasi-rekomendasi following are recommendations given by the BoC during
yang diberikan Dewan Komisaris selama tahun 2024, 2024, including:
antara lain:
• Dewan Komisaris merekomendasikan agar Direksi • The BoC recommends that the BoD and Management
dan Manajemen dapat memformulasikan strategi formulate a business strategy to face the challenging
bisnis dalam menghadapi tahun 2024 yang penuh year of 2024 which is also a political year.
tantangan dan juga merupakan tahun politik.
• Dewan Komisaris meminta agar Direksi dapat • The BoC requested that the BoD review the Bank’s
mereview kembali produk-produk Bank yang ada existing products for competitiveness.
apakah masih memiliki daya saing.
• Dewan Komisaris meminta Direksi untuk tetap • The BoC requested the BoD to maintain the Bank’s
menjaga kualitas kredit Bank seiring dengan credit quality in line with the Bank’s obligation to
kewajiban Bank untuk terus tumbuh dan mencapai continue to grow and achieve credit targets.
target kredit.
• Dewan Komisaris meminta agar Direksi dapat terus • The BoC requested that the BoD continue to pay
berupaya memperhatikan dan meningkatkan attention to and improve the quality of compliance
kualitas pengelolaan risiko kepatuhan. risk management.
• Dewan Komisaris menerima laporan self assessment • The BoC received the GCG self-assessment report for
GCG Semester II tahun 2023, dan meminta the second semester of 2023, and requested the BoD
Direksi untuk memperhatikan dan meningkatkan to pay attention to and improve the management of
pengelolaan fungsi kepatuhan. the compliance function.
• Dewan Komisaris memohon perhatian Direksi untuk • The BoC draws the attention of the BoD to the Bank’s
memperhatikan pencapaian kredit Bank. credit achievement.
• Dewan Komisaris memohon perhatian Direksi untuk • The BoC draws the attention of the BoD to monitor the
memantau posisi NPL Bank. Bank’s NPL position.
• Terkait strategi Bank dalam mencapai Corporate • Regarding the Bank’s strategy in achieving the
Plan, Dewan Komisaris merekomendasikan agar Corporate Plan, the BoC recommends that the
Manajemen dapat meningkatkan penambahan SDM Management increase the number of human
di sisi sektor corporate, baik dari internal ataupun resources in the corporate sector, both from internal
eksternal. and external sources.
• Dewan komisaris menerima kajian evaluasi fungsi • The BoC received a review of the evaluation of the
kepatuhan, dan meminta agar Direksi memperhatikan compliance function, and requested that the BoD
risiko kepatuhan yang dapat ditimbulkan. consider the compliance risks.
• Dewan Komisaris merekomendasikan agar pegawai • The BoC recommended that excess employees be
yang berlebih dapat dipindahkan ke bagian lain atau transferred to other departments or branches.
cabang lain.
• Dewan Komisaris meminta agar strategi-strategi • The BoC requested that the strategies to achieve
pencapaian Corporate Plan dapat disampaikan the Corporate Plan be conveyed to all levels of
kepada seluruh level karyawan pada Acara Ulang employees at Bank Mestika’s 69th Anniversary Event.
Tahun Bank Mestika ke-69.
• Dewan Komisaris menghimbau kepada Direksi, agar • The BoC appealed to the BoD, so that all targets can
semua target dapat dicapai dengan baik. be achieved well.
• Dewan Komisaris meminta agar penerapan Fraud • The BoC requested that the implementation of the
Detection System dapat dikembangkan secara Fraud Detection System be developed on an ongoing
berkelanjutan. basis.
• Dewan Komisaris merekomendasikan agar • The BoC recommends that demographic data
pengecekan data kependudukan dapat dilakukan checks be carried out for prospective borrowers of
untuk calon debitur Bank. the Bank.
• Dewan Komisaris meminta Direksi untuk menaruh • The BoC requested the BoD to pay attention to
perhatian agar NPL Bank yang dijaga agar tidak maintaining the Bank’s NPL not exceeding 2.5%.
melampaui 2.5%.
• Dewan Komisaris meminta perhatian Direksi terkait • The BoC requested the attention of the BoD regarding
pemenuhan target relokasi DRC Bank. the fulfillment of the Bank’s DRC relocation target.
• Dewan Komisaris meminta Manajemen memastikan • The BoC requests Management to ensure that data
penyediaan data dan komunikasi dengan KAP dapat provision and communication with KAP can be
terlaksana dengan baik dan optimal agar laporan carried out properly and optimally so that the audited
tahunan audited dapat tersajikan secara tepat annual report can be presented in a timely manner.
waktu.
• Dewan Komisaris meminta Direksi untuk membuat • The BoC requested the BoD to create an employee
program optimalisasi kapasitas karyawan terkait capacity optimization program related to the results
hasil analisa beban kerja. of the workload analysis.
• Dewan Komisaris meminta perhatian Direksi terkait • The BoC draws the attention of the BoD to the
pencapaian DPK periode Mei 2024 yang masih di achievement of third party funds for the period of
bawah target. May 2024, which is still below the target.
• Dewan Komisaris meminta Direksi untuk • The BoC asked the BoD to evaluate the branches that
mengevaluasi Cabang yang masih belum mencapai have not achieved their targets.
target.
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• Direksi diminta mengawal tingkat NPL. • The BoD was asked to monitor the level of Non
Performing Loan.
• Dewan Komisaris meminta agar dilakukan • The BoC requested the preparation of Policies and
penyusunan Kebijakan dan Prosedur pelaksanaan Procedures for the implementation of the GMS and to
RUPS dan melakukan penginian terhadap Pedoman review the Guidelines for Affiliated Transactions and
Transaksi Afiliasi dan benturan kepentingan. conflicts of interest.
• Dewan Komisaris merekomendasikan agar Direksi • The BoC recommended that the BoD review the
dapat melakukan penginian terhadap Kebijakan Bank’s Remuneration Policy in accordance with POJK
Remunerasi Bank sesuai dengan POJK No.17 tahun No.17 of 2023 concerning the Implementation of
2023 tentang Penerapan Tata Kelola bagi Bank Governance for Commercial Banks.
Umum.
• Dewan Komisaris menghimbau Direksi untuk • The BoC urges the BoD to strive to achieve the Bank’s
mengupayakan pencapaian laba Bank yang profit which tends to decrease from previous years
cenderung menurun dari tahun-tahun sebelumnya for the same period.
untuk periode yang sama.
• Dewan Komisaris meminta Direksi untuk menerapkan • The BoC requested the BoD to apply different
penanganan yang berbeda pada Cabang yang handling to unproductive Branches according to the
belum produktif sesuai dengan karakteristik masing- characteristics of each Branch.
masing Cabang.
• Dewan Komisaris menerima Laporan Pemantauan • The BoC received the Monthly Risk Exposure
Eksposur Risiko Bulanan periode Juli 2024, dan Monitoring Report for July 2024, and requested the
meminta Direksi untuk memperhatikan peningkatan BoD to pay attention to the increase in compliance
pada risiko kepatuhan. risk.
• Dewan Komisaris menghimbau Direksi untuk • The BoC urged the BoD to improve the implementation
meningkatkan penerapan budaya kepatuhan Bank. of the Bank’s compliance culture.
• Dewan Komisaris meminta agar pelaksanaan • The BoC requested that the implementation
kegiatan inklusi keuangan dapat ditingkatkan sesuai of financial inclusion activities be improved in
dengan target yang telah ditetapkan. accordance with the set targets.
• Dewan Komisaris meminta Direksi untuk • The BoC asked the BoD to follow up on the results of
menindaklanjuti hasil pemeriksaan OJK. the OJK audit.
• Dewan Komisaris mengingatkan Direksi tentang • The BoC reminded the BoD of the efforts to improve
Upaya meningkatkan penagihan kredit bermasalah the collection of non-performing loans which can
yang dapat juga mendukung pencapaian target also support the achievement of profit targets.
laba.
• Dewan Komisaris menekankan kembali hasil • The BoC reemphasized the results of the discussion
pembahasan yang telah dilakukan di Rapat held at the Joint Meeting of the BoC and the BoD,
Gabungan Dewan Komsiaris dan Direksi, bahwasanya that there are concerns from the BoC and the BoD
terdapat kekhawatiran dari Dewan Komisaris dan regarding the target of achieving deposits in the
Direksi terkait target pencapaian DPK di tengah midst of intense liquidity competition.
ketatnya persaingan likuiditas.
• Dewan Komisaris mengapresiasi kinerja Direksi • The BoC appreciates the performance of the BoD in
dalam menjaga posisi NPL, dan tetap meminta maintaining the NPL position, and still requests the
perhatian Direksi untuk menindaklanjuti rasio NPL attention of the BoD to follow up on the increasing
yang meningkat pada beberapa Cabang. NPL ratio in several Branches.
• Dewan Komisaris meminta agar Direksi dapat • The BoC requested the BoD to pay attention to the
memperhatikan hasil penilaian Profil Risiko yang results of the Risk Profile assessment submitted by
disampaikan oleh OJK. OJK.
• Dewan Komisaris merekomendasikan agar seluruh • The BoC recommends that all Bank employees adjust
karyawan Bank dapat menyesuaikan proses kerja their work processes to the implementation of the
atas implementasi UU Pelindungan Data Pribadi. Personal Data Protection Law.
• Dewan Komisaris meminta Direksi untuk tetap • The BoC requested the BoD to continue to strive for
mengupayakan pencapaian DPK. the achievement of Third Party Funds.
• Terkait target implementasi New Core banking • Regarding the implementation target of the New
System, Dewan Komisaris dan Direksi meminta Core banking System, the BoC and BoD requested
Divisi IT untuk melakukan pemaparan pada Rapat the IT Division to make a presentation at the next
Gabungan Dewan Komisaris dan Direksi periode Joint Meeting of the BoC and BoD regarding the IT
selanjutnya terkait Struktur Organisasi TI, rencana Organizational Structure, IT work plan, and IT Human
kerja TI, dan SDM TI. Resources.
• Dewan Komisaris menerima penjelasan dari Direksi • The BoC received an explanation from the BoD
terkait tren pencapain DPK yang menurun, dan regarding the declining trend of deposits, and
meminta agar Direksi dapat berupaya secara requested the BoD to make maximum efforts in
maksimal dalam meningkatkan kinerja Cabang improving the performance of the Branches in
dalam menghimpun DPK. collecting deposits.
• Dewan Komisaris menerima penjelasan dari Direksi • The BoC received an explanation from the BoD
terkait keterlambatan penyampaian informasi regarding the delay in submitting the information,
tersebut, dan menghimbau Direksi untuk menghindari and urged the BoD to avoid such delays.
keterlambatan dimaksud.
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• Dewan Komisaris menghimbau Manajemen untuk • The BoC urged the Management to carefully
melaksanakan dengan seksama POJK No.15 Tahun implement POJK No.15 of 2024 on Bank Financial
2024 tentang Integritas Pelaporan Keuangan Bank. Reporting Integrity.
• Dewan Komisaris dan Direksi sepakat meminta Divisi/ • The BoC and the BoD agreed to request the Division/
Bagian terkait pelaksanaan fungsi-fungsi kerja diatas Section related to the implementation of the above
untuk memberikan penjelasan pelaksanaan aktivitas work functions to provide an explanation of the
diatas kepada Dewan Komisaris dan Direksi, yakni: implementation of the above activities to the BoC
and the BoD, namely:
• Bagian Anti-Fraud - Penyampaian terkait • Anti-Fraud Section - Submission related to the
pelaksanaan POJK No.12 tahun 2024 tentang implementation of POJK No.12 of 2024 on the
Penerapan Strategi Anti-Fraud bagi Lembaga Jasa Implementation of Anti-Fraud Strategies for Financial
Keuangan; dan POJK No. 15 tahun 2024 tentang Services Institutions; and POJK No. 15 of 2024 on the
Integritas Pelaporan Keuangan Bank. Integrity of Bank Financial Reporting.
• Bagian Pelindungan Data Pribadi dan Konsumen • Personal Data and Consumer Protection Section -
– Penyampaian terkait pelaksanaan POJK No. 22 Submission related to the implementation of POJK No.
tahun 2023 tentang Pelindungan Konsumen dan 22 of 2023 on Consumer and Community Protection
Masyarakat di Sektor Jasa Keuangan. in the Financial Services Sector.
• Bagian IT Security dan GRC – Penyampaian terkait • IT Security and GRC Section - Submission related to
pelaksanaan SEOJK No.24/SEOJK.03/2023 tentang the implementation of SEOJK No.24 /SEOJK.03/2023
Penilaian Tingkat Maturitas Digital Bank Umum. regarding the Assessment of the Digital Maturity
Level of Commercial Banks.
• Bagian APUPPT – Penyampaian terkait POJK No. • AML CFT Section - Submission related to POJK No.
8 tahun 2023 tentang Penerapan Program Anti 8 of 2023 regarding the Implementation of Anti-
Pencucian Uang, Pencegahan Pendanaan Terorisme, Money Laundering Programs, Prevention of Financing
dan Pencegahan Pendanaan Proliferasi Senjata of Terrorism, and Prevention of Financing the
Pemusnah Massal di Sektor Jasa Keuangan. Proliferation of Weapons of Mass Destruction in the
Financial Services Sector.
• Bagian Accounting dan Bagian Treasury – • Accounting Section and Treasury Section -
Penyampaian terkait POJK No. 13 tahun 2024 tentang Submission related to POJK No. 13 of 2024 regarding
Transparansi dan Publikasi Suku Bunga Dasar Kredit Transparency and Publication of Basic Credit Interest
Bagi Bank Umum Konvensional. Rates for Conventional Commercial Banks.
• Dewan Komisaris mengharapkan ada perhatian • The BoC expects attention to be paid to efforts to
terhadap upaya peningkatan DPK. increase deposits.
• Dewan Komisaris meminta Direksi untuk tetap • The BoC requests the BoD to maintain the Non
menjaga rasio NPL. Performing Loan ratio.
Pelatihan dan/atau peningkatan Training and/or competency improvement
kompentensi anggota Dewan Komisaris for members of the Board of Commissioners
Pada Pedoman dan Tata Tertib Dewan Komisaris diatur The Code of Conduct of the Board of Commissioners
mengenai program peningkatan kompetensi. regulates the competency improvement program.
Dewan Komisaris memastikan kompetensi, pengetahuan The BoC ensures that competence, knowledge and
dan pemahaman perkembangan karakteristik understanding of the development of the characteristics
& kompleksitas kegiatan perbankan senantiasa & complexity of banking activities are continuously
dimuktahirkan, melalui metode-metode sebagai berikut: updated, through the following methods:
a. Reguler, yakni updating yang dilakukan sendiri a. Regular, such as self-administered updates on the
mengenai perkembangan peraturan & regulasi, development of rules & regulations, financial and
kondisi keuangan dan ekonomi serta isu lain yang economic conditions and other relevant issues.
relevan.
b. Program Pengembangan, yakni mengikuti seminar, b. Development program, such as attending seminars,
pelatihan, sertifikasi dan kegiatan lainnya yang training, certification and other similar activities.
sejenis.
c. Program Penyegaran, yakni mengikuti kegiatan c. Refreshment Program, namely participating in
pelatihan dan seminar yang bersifat penyegaran training activities and seminars that are refresher on
pada berbagai penerapan dalam manajemen various applications in banking management, such
perbankan, seperti program penyegaran yang as refresher programs that apply to the provisions of
berlaku pada ketentuan penerapan manajemen risk management implementation.
risiko.
Sepanjang tahun 2024, Dewan Komisaris senantiasa Throughout 2024, the Board of Commissioners
mengikuti kegiatan pelatihan dan/atau peningkatan continued to participate in training and/or competency
kompetensi anggota Dewan Komisaris, antara lain improvement activities for members of the Board of
Integrated AI Innovation with ISO/IEC 42001; Sosialisasi Commissioners, including Integrated AI Innovation with
Pelindungan Konsumen terkait POJK Nomor 22 tahun ISO/IEC 42001; Socialization of Consumer Protection
2023 tentang Pelindungan Konsumen dan Masyarakat related to POJK Number 22 of 2023 concerning
di Sektor Jasa Keuangan; Program Penyelarasan Consumer and Community Protection in the Financial
Sertifikasi Manajemen Risiko J6 bagi Komisaris; Training Services Sector; J6 Risk Management Certification
Pembekalan dan Sertifikasi CGOP (Certified Governance Alignment Program for Commissioners; CGOP (Certified
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Oversight Professional); Video Learning Transformasi Governance Oversight Professional) Debriefing and
Digital dan Sosialisasi IT Security Awareness. Certification Training; Digital Transformation Video
Learning and IT Security Awareness Socialization.
Penilaian kinerja Dewan Komisaris BoC performance assessment
Dewan Komisaris telah memiliki Pedoman dan Tata BoC has a Board of Commissioners Charter which
Tertib Dewan Komisaris yang didalamnya mengatur stipulates that the Board of Commissioners conducts
bahwa Dewan Komisaris melakukan penilaian sendiri a self-assessment of the performance of the Board
atas kinerja Dewan Komisaris. Disamping itu, Bank of Commissioners. In addition, the Bank has a Board
telah memiliki kebijakan self-assessment kinerja of Commissioners performance self-assessment
Dewan Komisaris yang terakhir dikinikan dengan Surat policy which was last updated by Internal Decree
Keputusan Internal No.002/SK-BMD/DIR/2025 tanggal 22 No.002/SK-BMD/DIR/2025 dated January 22nd, 2025.
Januari 2025. Self-assessment kinerja Dewan Komisaris Self-assessment of the performance of the Board of
dilakukan secara berkala, satu kali dalam satu tahun, Commissioners is conducted periodically, once a year,
dilakukan pada triwulan pertama setelah berakhirnya in the first quarter after the end of the relevant year and
tahun bersangkutan dan dilakukan secara kolegial is conducted collegially in the Board of Commissioners
dalam Rapat Dewan Komisaris. Meeting.
Kriteria yang digunakan seperti capaian kinerja selama The criteria used include performance achievements
tahun buku, kompetensi dan kehadiran dalam rapat. during the financial year, competence and attendance
Penilaian self-assessment kinerja Dewan Komisaris at meetings. The self-assessment of the Board of
meliputi 11 (sebelas) faktor penilaian antara lain: Commissioners’ performance includes 11 (eleven)
assessment factors, among others:
• Landasan Hukum dan Ketentuan • Underlying Provisions and Regulations.
• Organisasi dan Keanggotaan • Organization and Membership.
• Prosedur Keputusan Dewan Komisaris • Board of Commissioners Decision Procedure
• Etika Kerja • Code of Ethics.
• Larangan • Prohibition
• Independensi • Independency.
• Tugas dan Wewenang • Duties and Authorities.
• Benturan Kepentingan dan Transparansi • Conflict of Interest and Transparency
• Rapat • Meeting.
• Hubungan kerja Dewan Komisaris dan Direksi • Work Relationship between the BoC and BoD.
• Program Peningkatan Kompetensi & Evaluasi Kinerja • Appropriate Competency Enhancement Program
and Performance Evaluation.
Hasil penilaian self-assessment kinerja Dewan Komisaris The results of the self-assessment of the performance of
untuk tahun 2024 menunjukkan hasil “Sangat Baik”. the Board of Commissioners for 2024 showed a result of
“Very Good”.
Penilaian terhadap masing-masing Komisaris yang The assessment of each Commissioner includes
mencakup kehadiran, partisipasi, peran, pemberian attendance, participation, role, providing
rekomendasi/saran dari masing-masing Komisaris recommendations/suggestions from each
dalam menjalankan fungsi pengawasan. Commissioner in carrying out the supervisory function.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Jumlah Kehadiran
Rapat Komite Audit,
Komite Pemantau Jumlah Kehadiran Rapat Rekomendasi
Kehadiran Rekomendasi
Jumlah RIsiko, dan Komite Komite Audit, Komite Pe- Rapat Dewan
Nama Dewan Pada Rapat Dewan
Kehadiran Remunerasi mantau RIsiko, dan Komite Komisaris dan
Komisaris RUPST Komisaris
Jabatan Rapat Remunerasi Direksi
2024
Number of Meeting
Name of the Recommendation
Position Number of Attendance of the Numberof Meeting Attendance Recommendation
Board of Com- Presence Meeting
Presence Audit Committee, of the Audit Committee, Risk Meeting Board of
missioners On AGMS Board of Commis-
Meeting Risk Monitoring Monitoring Committee, and Commissioners
2024 sioners
Committee, and Remuneration Committee and Directors
Remuneration Com-
mittee
Presiden
10 kali 10 kali
Komisaris Hadir
Witarsa Oemar 10 times 10 times -
President Present
(90.91%) (90.91%)
Commissioner
Komite Remunerasi & Nominasi
9 kali 9 kali 6 kali
Komisaris Hadir
Indra Halim 9 times 9 times Nomination & Remuneration
Commissioner Present
(81.82%) (81.82%) Committee 6 times
(100.00%)
43 13
(empat puluh tiga) (tiga belas )
Komite Pemantau Risiko 12 kali
rekomendasi rekomendasi
Risk Monitoring Committee
12 times
43 13
Komisaris (100.00%)
11 kali 11 kali (forty three) rec- (thirteen) recom-
Independen Hadir
Katio 11 times 11 times ommendation mendation
Independent Komite Remunerasi & Nomi- Present
(90.90%) (90.90%)
Commissioner nasi 6 kali
Nomination & Remuneration
Committee 6 times
(100.00%)
Komisaris
11 kali 11 kali Komite Audit 13 kali
Independen Hadir
Gardjito Heru 11 times 11 times Audit Committee 13 times
Independent Present
(100.00%) (100.00%) (100.00%)
Commissioner
Penilaian Dewan Komisaris terhadap kinerja The Board of Commissioners’ assessment
Komite yang mendukung pelaksanaan of the performance of the Committees that
tugas Dewan Komisaris support the Board of Commissioners’ duties.
Berdasarkan Pedoman dan Tata Tertib Dewan Komisaris, Based on the Board of Commissioners’ Charter, the
Dewan Komisaris wajib melakukan evaluasi terhadap Board of Commissioners is required to evaluate the
kinerja komite sekurang-kurangnya pada setiap akhir performance of the committees at least at the end
tahun buku. Untuk membantu pelaksanaan tugas dan of each financial year. To assist the implementation
tanggung jawab Dewan Komisaris, Dewan Komisaris of the duties and responsibilities of the Board of
membentuk Komite Audit, Komite Pemantau Risiko, dan Commissioners, the Board of Commissioners established
Komite Remunerasi dan Nominasi. Setiap akhir tahun, the Audit Committee, Risk Monitoring Committee, and
Dewan Komisaris telah melakukan evaluasi terhadap Remuneration and Nomination Committee. At the
fungsi masing – masing Komite tersebut berdasarkan end of each year, the Board of Commissioners has
dengan ketentuan yang berlaku. Dewan Komisaris evaluated the function of each of these Committees
menilai fungsi Komite Audit, Komite Pemantau Risiko, in accordance with applicable regulations. The Board
serta Komite Remunerasi dan Nominasi telah dijalankan of Commissioners assesses that the functions of the
sesuai dengan ketentuan. Penilaian Dewan Komisaris Audit Committee, Risk Monitoring Committee, and
tersebut dilakukan berdasarkan tugas dan tanggung Remuneration and Nomination Committee have
jawab dari masing-masing komite, termasuk kontribusi been carried out in accordance with the provisions.
dan frekuensi kehadiran dalam Rapat. Kehadiran seluruh The Board of Commissioners’ assessment is based
anggota komite telah sesuai dengan ketentuan dan on the duties and responsibilities of each committee,
menghasilkan rekomendasi yang akan disampaikan including contributions and frequency of attendance at
kepada Dewan Komisaris dalam Rapat Dewan Komisaris. meetings. The attendance of all committee members
Pada tahun 2024, Komite Audit mengadakan 13 (tiga was in accordance with the provisions and resulted in
belas) kali Rapat, Komite Pemantau Risiko mengadakan recommendations that will be submitted to the Board of
12 (dua belas) kali rapat, serta Komite Remunerasi dan Commissioners in the Board of Commissioners Meeting.
Nominasi mengadakan 6 (enam) kali rapat. In 2024, the Audit Committee held 13 (thirteen) meetings,
the Risk Monitoring Committee held 12 (twelve) meetings,
and the Remuneration and Nomination Committee held
6 (six) meetings.
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NOMINASI DAN REMUNERASI DIREKSI DAN KOMISARIS
Nomination and remuneration of BoD and BoC
Prosedur penetapan nominasi dan Nomination and remuneration
remunerasi determination procedures
Bank telah memiliki Kebijakan Suksesi Direksi The Bank has a Board of Directors and Commissioners
dan Komisaris yang telah ditetapkan melalui SK Succession Policy that has been established through
No.024/SK-BMD/DIR/2023 tanggal 13 April 2023. Decree No.024/SK-BMD/DIR/2023 dated April 13th, 2023.
Mekanisme nominasi anggota Direksi dan/atau The nomination mechanism for members of the Board of
Komisaris adalah sebagai berikut: Directors and/or Commissioners is as follows:
• Usulan dari Pemegang Saham/Dewan Komisaris/ • Proposals from Shareholders/ BoC/President Director
Presiden Direktur terkait nominasi Dewan Komisaris regarding the nomination of the BoC and/or BoD are
dan/atau Direksi disampaikan kepada Dewan submitted to the BoC.
Komisaris.
• Bank dapat menggunakan jasa pihak ketiga dalam • The Bank may use the services of a third party in
rangka melakukan pencarian kandidat Dewan order to search for candidates for the BoC and/or
Komisaris dan/atau Direksi. Directors.
• Dewan Komisaris meminta kepada Komite • The BoC requests the Remuneration and Nomination
Remunerasi dan Nominasi untuk membahas usulan Committee to discuss proposals related to the
terkait nominasi Dewan Komisaris dan/atau Direksi. nomination of the BoC and / or Directors.
• Komite Remunerasi dan Nominasi melakukan • The Remuneration and Nomination Committee
pembahasan terkait usulan yang diberikan oleh discusses the proposal given by the BoC, taking into
Dewan Komisaris, dengan mempertimbangkan hal- account the following matters:
hal sebagai berikut:
o Alasan dan/atau pertimbangan atas usulan, o Reasons and/or considerations for the proposal,
o Kualifikasi kandidat yang dicalonkan, o Qualifications of the nominated candidate,
o Hasil komunikasi dengan pemegang Saham o The results of communication with the Controlling
Pengendali jika usulan bukan berasal dari Shareholders if the proposal does not come from
Pemegang Saham Pengendali. the Controlling Shareholders.
• Atas hasil pembahasan, Komite Remunerasi dan • Based on the discussion, the Remuneration and
Nominasi akan menyampaikan rekomendasi kepada Nomination Committee will submit recommendations
Dewan Komisaris. to the BoC.
• Berdasarkan rekomendasi Komite Remunerasi dan • Based on the recommendation of the Remuneration
Nominasi, Dewan Komisaris memutuskan untuk and Nomination Committee, the BoC decides to
mengajukan calon Dewan Komisaris dan/atau Direksi propose candidates for the BoC and/or BoD to the
ke RUPS. GMS.
• Pemimpin RUPS akan meminta persetujuan • The Chairman of the GMS will seek Shareholders’
Pemegang Saham dalam mata acara RUPS terkait approval in the GMS agenda related to the nomination
nominasi Dewan Komisaris dan/atau Direksi. of the BoC and/or BoD.
• Setelah mendapat persetujuan RUPS, persetujuan • After obtaining GMS approval, the approval is stated
dimaksud dituangkan dalam Berita Acara RUPS in the GMS Minutes which become the basis for the fit
yang menjadi dasar fit and proper test calon Dewan and proper test of the candidates for the BoCand/or
Komisars dan/atau Direksi. BoD.
Komite Remunerasi dan Nominasi memberikan The Remuneration and Nomination Committee provides
rekomendasi kepada Dewan Komisaris mengenai recommendations to the Board of Commissioners
struktur remunerasi; kebijakan atas remunerasi; besaran regarding the structure of remuneration; policy
atas remunerasi. Komite Remunerasi dan Nominasi on remuneration; amount of remuneration. The
membantu Dewan Komisaris dalam melakukan evaluasi Remuneration and Nomination Committee assists the
terhadap kebijakan remunerasi yang didasarkan atas Board of Commissioners in evaluating the remuneration
kinerja, risiko, kewajaran dengan peer group, sasaran, policy based on performance, risk, fairness with peer
dan strategi jangka panjang, pemenuhan cadangan. groups, long-term goals and strategies, and fulfillment of
Disamping itu, Komite Remunerasi dan Nominasi reserves. In addition, the Remuneration and Nomination
menyampaikan hasil remunerasi bagi Direksi dan Committee submits the results of remuneration for
Komisaris untuk disampaikan kepada RUPS. Directors and Commissioners to be submitted to the
GMS.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Development Process
Tinjauan Latar Belakang dan Tujuan Kebijakan Remuneration Policy Background and Objectives
Remunerasi Overview
Kebijakan remunerasi Bank Mestika disusun berdasarkan Bank Mestika’s remuneration policy is prepared based
POJK No.17 Tahun 2023 tentang Penerapan Tata Kelola on POJK No.17 of 2023 concerning the Implementation
bagi Bank Umum; POJK No.45/POJK.03/2015 dan SEOJK of Governance for Commercial Banks; POJK No.45/
No.40/SEOJK.03/2016 tentang Penerapan Tata Kelola POJK.03/2015 and SEOJK No.40/SEOJK.03/2016 concerning
dalam Pemberian Remunerasi bagi Bank Umum. Tujuan the Implementation of Governance in Providing
kebijakan remunerasi ini agar penetapan remunerasi Remuneration for Commercial Banks. The purpose of
dilakukan memperhatikan tata kelola dan dilakukan this remuneration policy is so that the determination
sesuai dengan ketentuan. of remuneration takes into account governance and is
carried out in accordance with the provisions.
Kebijakan remunerasi ini mencakup dasar-dasar This remuneration policy includes the basis for
penentuan remunerasi yang bersifat tetap dan variabel determining fixed and variable remuneration and other
serta pertimbangan-pertimbangan lainnya dalam considerations in determining the amount.
penentuan jumlahnya.
Pelaksanaan kaji ulang atas kebijakan remunerasi Review of the previous year’s remuneration policy,
pada tahun sebelumnya, beserta perbaikannya along with improvements
Bank telah melakukan penginian terhadap kebijakan The Bank has updated its remuneration policy by the
remunerasi pada akhir tahun 2024, guna meningkatkan end of 2024, to improve governance in remuneration.
tata kelola dalam pemberian remunerasi. Kebijakan The Remuneration Policy has been reviewed in the
Remunerasi telah direview dalam rapat Komite Remuneration and Nomination Committee meeting and
Remunerasi dan Nominasi dan disetujui oleh Dewan approved by the Board of Commissioners. Bank Mestika’s
Komisaris. Kebijakan remunerasi Bank Mestika ditetapkan remuneration policy is stipulated through Decree No.077/
melalui Surat Keputusan No.077/SK-BMD/DIR/2024. SK-BMD/DIR/2024.
Mekanisme remunerasi bagi pegawai di unit kontrol The remuneration mechanism for employees in the
bersifat independen dari unit kerja yang diawasi control unit is independent of the supervised work unit
Unit Kontrol di Bank Mestika terdiri dari Satuan Kerja Audit The Control Unit in Bank Mestika consists of Internal Audit
Intern (SKAI), Satuan Kerja Manajemen Risiko (SKMR), Work Unit (SKAI), Risk Management Work Unit (SKMR),
dan Satuan Kerja Kepatuhan (SKK). Untuk menjaga and Compliance Work Unit (SKK). To maintain the
independensi dari unit kerja yang di awasi, maka SKMR independence of the supervised work units, SKMR and
dan Satuan Kerja Kepatuhan berada di bawah Direktur Compliance Work Unit are under the Compliance Director,
Kepatuhan, sedangkan SKAI langsung bertanggung while SKAI is directly responsible to the President Director.
jawab kepada Presiden Direktur. Adapun mengenai As for remuneration, it still refers to the salary scale
remunerasi, tetap mengacu kepada skala gaji yang that has been regulated in the general remuneration
telah diatur dalam ketentuan remunerasi secara umum, provisions, but regarding the KPI assessment which is
namun mengenai penilaian KPI yang menjadi dasar the basis for the multiplication of variable remuneration,
perkalian pemberian remunerasi yang bersifat variabel, it is assessed by the Director or Division/Division Official
dinilai oleh Direktur atau Pejabat Divisi/Bagian yang concerned.
bersangkutan.
Cakupan kebijakan remunerasi Remuneration policy coverage
Cakupan kebijakan Remunerasi dan implementasinya Remuneration policy coverage and implementation per
per unit bisnis, per wilayah dalam bentuk remunerasi business unit, per region in the form of fixed and variable
tetap dan variable yang ditentukan berdasarkan kinerja remuneration determined based on Bank performance,
Bank, kinerja unit kerja, dan kinerja individu. work unit performance, and individual performance.
Remunerasi dikaitkan dengan risiko Remuneration Associated with Risk
Jenis risiko utama (key risk) yang digunakan dalam Types of key risks used in applying remuneration
menerapkan remunerasi
Risiko utama Bank Mestika yang dipertimbangkan dalam Bank Mestika’s main risk considered in determining
penetapan remunerasi adalah risiko kredit. remuneration is credit risk.
Kriteria penetapan jenis risiko utama Criteria for determining the main risk type
Penerapan Manajemen Risiko di Bank Mestika mencakup The implementation of Risk Management in Bank Mestika
risiko yaitu risiko kredit, risiko pasar, risiko likuiditas, risiko covers credit risk, market risk, liquidity risk, operational risk,
operasional, risiko hukum, risiko reputasi, risiko stratejik, legal risk, reputation risk, strategic risk, and compliance
dan risiko kepatuhan. Risiko kredit merupakan risiko yang risk. Credit risk is the most dominant risk due to the focus
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
paling dominan karena fokus pada aktivitas penyaluran on fund disbursement activities as the main business.
dana sebagai bisnis utama. Selain itu, berdasarkan In addition, based on the operational journey until now,
perjalanan operasional sampai sekarang ini, pada basically the Bank has never experienced material
dasarnya tidak pernah mengalami kerugian yang cukup or significant losses that could put it in a bankrupt or
material atau siginifikan yang dapat memposisikan insolvent condition. The losses experienced so far are
dalam kondisi pailit atau bangkrut. Adapun kerugian normal in business practice, including the quality of
yang dialami selama ini merupakan kewajaran dalam debtors who do not perform such as: Sub-Standard,
praktis bisnis diantaranya adalah kualitas debitur yang Doubtful or Loss.
tidak perform seperti: Kurang Lancar, Diragukan, atau
Macet.
Kualitas kredit yang tidak perform dimaksud masih The credit quality that does not perform is still in
dalam kondisi yang wajar dan tetap mengacu kepada reasonable conditions and still refers to the provisions
ketentuan regulator, sehingga tetap masih memperoleh of the regulator, so that it still earns a reasonable
keuntungan yang wajar setiap tahun. Namun untuk profit every year. However, to fulfill the requirement of
memenuhi ketentuan yaitu menentukan faktor yang determining the main risk factor in this policy, it is agreed
menjadi risiko utama dalam kebijakan ini, maka that the main risk of Bank Mestika is “Credit Risk”.
disepakati bahwa yang menjadi risiko utama Bank
Mestika adalah “Risiko Kredit”.
Dampak penetapan risiko utama terhadap kebijakan The impact of determining key risks on variable
remunerasi bersifat variabel remuneration policy
Risiko Utama yaitu Risiko Kredit dipastikan mempunyai The main risk, which is Credit Risk, certainly has an
dampak terhadap Remunerasi Yang Bersifat Variabel, impact on Variable Remuneration, because with a
karena dengan adanya penurunan kualitas kredit harus decrease in credit quality, an increase in allowance for
dibentuk pertambahan CKPN yang mempengaruhi impairment losses must be formed, which affects the
keuntungan perusahaan. Keuntungan yang berkurang company’s profits. Reduced profits (losses) will affect
(rugi) akan mempengaruhi penilaian KPI, dan dengan the KPI assessment, and in turn affect the provision of
sendirinya berpengaruh terhadap pemberian Variable Remuneration.
Remunerasi Yang Bersifat Variabel.
Tidak terdapat perubahan penentuan jenis risiko utama There is no change in the determination of the main risk
dibandingkan dengan penentuan jenis risiko utama type compared to the determination of the main risk
tahun lalu. type last year.
Pengukuran kinerja dikaitkan dengan Performance measurement associated
remunerasi with remuneration
• Bonus: Khusus untuk pemberian Remunerasi Yang • Bonus: Specifically for the provision of Variable
Bersifat Variabel yang lazimnya disebut Bonus selalu Remuneration which is commonly referred to as
dikaitkan dengan kinerja pegawai yang bersangkutan Bonus, it is always related to the performance of the
dan penilaian kinerja kantor. Bank Mestika telah employee concerned and the office performance
mempunyai sistem untuk menilai kinerja pegawai assessment. Bank Mestika already has a system to
atau yang yang dikenal dengan istilah KPI (Key assess employee performance or known as KPI (Key
Performance Indicator) dengan menggunakan sistim Performance Indicator) using the balanced scorecard
balanced scorecard dan penilaian kinerja kantor system and office performance assessment based
yang berdasarkan pencapaian target bisnis kantor. on the achievement of office business targets.
Penilaian kinerja pegawai dalam setahun digolongkan Employee performance assessment in a year is
dalam 5 (lima) kriteria, yaitu: Istimewa, Sangat Baik, classified into 5 (five) criteria, namely: Excellent,
Baik, Perlu Perbaikan, dan tidak memenuhi. Penilaian Very Good, Good, Needs Improvement, and does not
kinerja kantor dalam setahun juga digolongkan meet. Employee performance appraisal in a year is
dalam 5 (lima) kriteria, yaitu: Istimewa, Baik, cukup, classified into 5 (five) criteria, namely: Excellent, Very
terbatas, dan kurang. Good, Good, Needs Improvement, and Unsatisfactory.
Besaran bonus berdasarkan penilaian kinerja kantor The amount of bonus based on the assessment of
dan kinerja pegawai akan diusulkan tersendiri oleh office performance and employee performance
Komite Remunerasi dan Nominasi kepada Dewan will be proposed separately by the Remuneration
Komisaris untuk ditetapkan. and Nomination Committee to the Board of
Commissioners for determination.
• Tantiem Direksi dan Komisaris • Tantiem for Directors and Commissioners
Tantiem merupakan bagian dari keuntungan yang Tantiem is part of the profit given to Directors and
diberikan kepada Direksi dan Komisaris selain Commissioners in addition to the bonus above.
daripada bonus diatas. Tantiem ditentukan dari Tantiem is determined by the company’s net profit
laba bersih perusahaan tahun sebelum apabila for the year before if the profit achievement is
pencapaian laba diatas. Pembagian tersebut secara above. The distribution is proportional to each of the
proporsional kepada masing-masing Direksi & Directors & Commissioners.
Komisaris.
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Penyesuaian remunerasi dikaitkan dengan Remuneration adjustments associated with
Kinerja dan Risiko Performance and Risk
Kebijakan mengenai Remunerasi yang Bersifat Policy on deferred variable remuneration, its amount,
Variabel yang ditangguhkan, besarannya, dan kriteria and criteria for determining the amount.
untuk menetapkan besaran tersebut.
Bank menetapkan pihak yang menjadi Material Risk The Bank determines the parties who become Material
Taker (MRT) yang paling sedikit memenuhi kriteria Risk Takers (MRT) who at least meet the following criteria:
sebagai berikut:
• Direksi dan/atau Pegawai lainnya yang karena tugas • Directors and/or other employees who due to their
dan tanggung jawabnya mengambil Keputusan duties and responsibilities make decisions that have
yang berdampak signifikan terhadap profil risiko; a significant impact on the risk profile; or
atau
• Direksi, Dewan Komisaris dan/atau Pegawai yang • Directors, Board of Commissioners and/or Employees
memperoleh Remunerasi yang bersifat Variabel who receive variable remuneration with a large value.
dengan nilai yang besar.
Penetapan risiko yang dikaitkan dengan remunerasi Determination of risks associated with variable
yang bersifat variabel, memperhatikan risiko yang paling remuneration, taking into account the most influential
berpengaruh dalam kegiatan usaha sebagai risiko risks in business activities as the main risk.
utama.
Penetapan Material Risk Taker dilakukan dengan Material Risk Taker determination is carried out using a
pendekatan metode kualitatif. Berdasarkan metode qualitative method approach. Based on this approach,
pendekatan tersebut, Direksi dan/atau Pegawai yang Directors and/or Employees who due to their duties and
karena tugas dan tanggung jawabnya mengambil responsibilities make decisions that have a significant
Keputusan yang berdampak signifikan terhadap profil impact on the risk profile are designated as MRT.
risiko ditetapkan sebagai MRT.
Atas dasar pertimbangan bahwa NPL kredit Bank Mestika Based on the consideration that Bank Mestika’s NPL
selama ini sebelum hapus buku, masih dianggap wajar loans prior to write-off, are still considered reasonable
tidak melebihi 8%, namun dengan memperhatikan not exceeding 8%, but with due regard to the principle
azas kehati-hatian serta keadilan, memutuskan of prudence and fairness, it is decided that the variable
remunerasi yang bersifat variabel yang ditangguhkan remuneration deferred payment is 10% (ten percent) of
pembayarannya adalah sebesar 10% (sepuluh persen) the variable remuneration received annually from each
dari remunerasi yang bersifat variabel yang diterima Material Risk Taker (MRT) referred to above.
setiap tahun dari masing-masing Material Risk Taker
(MRT) dimaksud diatas.
Penangguhan pembayaran remunerasi sebesar 10% The deferral of remuneration payment of 10% referred to,
dimaksud, diberikan dalam bentuk saham Bank Mestika is given in the form of Bank Mestika shares on a combined
secara gabungan tanpa diperhitungkan bunga yang basis without taking into account the interest that can
dapat dimiliki oleh MRT, secara proporsional selama 3 be owned by the MRT, proportionally for 3 (three) years
(tiga) tahun sejak remunerasi bersifat variabel disetujui. since the variable remuneration is approved.
Kebijakan Bank mengenai remunerasi yang The Bank’s policy on deferred variable
bersifat variabel yang ditangguhkan yang remuneration that is deferred (malus), or
ditunda pembayarannya (malus), atau clawed back in the event that it has already
ditarik kembali dalam hal sudah dibayarkan been paid (clawback).
(clawback).
• Pelaksanaan pembayaran kembali (malus) kepada • Implementation of repayment (malus) to Material
Material Risk Taker (MRT) Risk Taker (MRT)
Apabila di dalam masa penangguhan pembayaran If within the payment suspension period since the
sejak tahun yang dijadikan dasar pembayaran year used as the basis for payment of Variable
Remunerasi Yang Bersifat Variabel, tidak terdapat Remuneration, there is no abuse of credit granting
penyalahgunaan keputusan pemberian kredit decisions that could potentially be subject to
yang berpotensi dikenakan sanksi pidana, criminal sanctions, then the Variable Remuneration
maka Remunerasi Yang Bersifat Variabel Yang Suspended Payment or 10%, which is kept in the
Ditangguhkan Pembayaran dimaksud atau sebesar aforementioned escrow account can be paid
10%, yang disimpan di rekening penampungan back for each Material Risk Taker. In this condition,
dimaksud dapat dibayarkan kembali untuk masing- repayment can also be made every year within the 3
masing Material Risk Taker tersebut. Dalam kondisi (three) year period proportionally.
ini, dapat juga dilakukan pembayaran kembali setiap
tahun dalam kurun waktu 3 (tiga) tahun tersebut
secara proporsional.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Sebagai contoh apabila dalam jangka 1 (satu) For example, if within 1 (one) year there is no abuse
tahun tidak ditemukan penyalahgunaan keputusan of credit granting decisions that could potentially be
pemberian kredit yang berpotensi dikenakan subject to criminal sanctions, then the suspension of
sanksi pidana, maka dapat dibayarkan kembali remuneration can be paid back by 1/3 of the total
penangguhan Remunerasi dimaksud sebesar 1/3 dari suspension of remuneration; likewise in the second
total penangguhan Remunerasi tersebut; demikian and third years.
juga pada tahun kedua dan ketiga.
• Pelaksanaan menarik Kembali remunerasi yang • Implementation of clawing back variable
bersifat variabel yang telah dibayarkan (clawback). remuneration that has been paid (clawback).
Apabila dikemudian hari dapat dibuktikan adanya If in the future it can be proven that there is a misuse
penyalahgunaan keputusan pemberian kredit yang of credit granting decisions that have legal provisions
telah mempunyai ketetapan hukum sebagai tindak as a criminal offense, then the Variable Remuneration
pidana, maka Remunerasi Yang Bersifat Variabel received for the year of implementation of the
yang diterima untuk tahun pelaksanaan pemberian credit granting decision, whether received in cash
keputusan pemberian kredit tersebut, baik yang or deferred (Malus), must be withdrawn for profit.
diterima tunai maupun yang ditangguhkan (Malus), The withdrawal mechanism is implemented by not
harus ditarik kembali untuk keuntungan. Mekanisme paying the Variable Remuneration, both received
penarikan kembali dimaksud dilaksanakan in cash and deferred, in the year the court decision
dengan cara tidak membayarkan Remunerasi determines that the credit granting decision is a
Yang Bersifat Variabel baik yang diterima secara criminal offense, which is equal to the amount of
tunai maupun yang ditangguhkan pada tahun Variable Remuneration for the year of implementation
keputusan pengadilan ditetapkannya keputusan of the credit granting decision.
pemberian kredit tersebut sebagai tindak pidana,
yang jumlahnya sama dengan jumlah Remunerasi
Yang Bersifat Variabel untuk tahun pelaksanaan
pemberian Keputusan pemberian kredit dimaksud.
Untuk tertibnya pelaksanaan proses penarikan For the orderly implementation of the process of
kembali Remunerasi Yang Bersifat Variabel ini, withdrawing this Variable Remuneration, with the
dengan tujuan memperoleh keputusan yang adil dan aim of obtaining a fair and balanced decision for all
berimbang bagi semua Material Risk Taker, hendaknya Material Risk Takers, it should be carried out through
dilakukan melalui musyawarah yang melibatkan deliberations involving the majority or controlling
Pemegang Saham mayoritas atau pengendali/ Shareholders / Commissioners / Directors by
Komisaris/ Direksi dengan mendiskusikan beberapa discussing several issues for consideration, among
isu sebagai bahan pertimbangan, antara lain: others:
o Pelaku/tersangka utama pemberian kredit o The main perpetrator/suspect of the loan;
dimaksud;
o Jumlah uang yang disimpangkan atau potensi o Amount of money misappropriated or potential
kerugian; loss;
o Jumlah uang yang bisa diselamatkan atau o The amount of money that can be recovered or
ditagih kembali. collected.
Kebijakan pembayaran (vesting) atas The vesting policy for deferrals made,
penangguhan yang dilakukan antara lain among others, the period of payment
jangka waktu pembayaran
Remunerasi Yang Bersifat Variabel Yang Ditangguhkan The deferred variable remuneration or 10%, which is kept
Pembayaran dimaksud atau sebesar 10%, yang in the escrow account can be repaid to each Material
disimpan di rekening penampungan dimaksud dapat Risk Taker. In this condition, it can also be repaid every
dibayarkan kembali untuk masing-masing Material Risk year within the 3 (three) year period proportionally.
Taker tersebut. Dalam kondisi ini, dapat juga dilakukan
pembayaran kembali setiap tahun dalam kurun waktu 3
(tiga) tahun tersebut secara proporsional.
Bank tidak menggunakan konsultan ekstern The Bank does not use external consultants
dalam penyusunan Kebijakan Remunerasi. in the preparation of the Remuneration
Policy.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 219
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Struktur Remunerasi Direksi dan Dewan Remuneration Structure of Board of Directors
Komisaris and Board of Commissioners
Paket Remunerasi dan Fasilitas yang Diterima oleh The Remuneration Package and Facilities Received
Direksi dan Dewan Komisaris Mencakup Struktur by the BoD and the BoC Include the Remuneration
Remunerasi dan Rincian Jumlah Nominal Structure and Details of the Nominal Amount
Jumlah yang Diterima tahun 2023 Jumlah yang Diterima tahun 2024
Amount Received in 2023 Amount Received in 2024
Jenis Remunerasi dan
Fasilitas Direksi Dewan Komisaris Direksi Dewan Komisaris
Type of Remuneration BoD BoC BoD BoC
and Facilities
Orang Juta (Rp) Orang Juta (Rp) Orang Juta (Rp) Orang Juta (Rp)
Persons Million (Rp) Persons Million (Rp) Persons Million (Rp) Persons Million (Rp)
Gaji, bonus, tunjangan rutin, tanti-
em dan fasilitias lain dalam bentuk
non natura 5 23.789 4 7.501 5 20.281 4 6.866
Salary, bonus, routine allowance,
tantiem, other non natura facility
Fasilitas lain dalam bentuk natura
(perumahan, asuransi kesehatan,
dsb) yang:
Other natura facilities (housing, - - - - - - - -
health insurnce, etc) that:
a. dapat dimiliki
can be owned
b. tidak dapat dimiliki
5 1,499 - - 5 1,653 - -
cannot be owned
Total
5*) 25.288 4 7.501 5*) 21.934 4 6.866
Total
*) Jumlah Direksi sebanyak 5 orang | The number of Directors is 5 persons
Besaran Remunerasi Direksi dan Dewan Amount of Remuneration for Board of
Komisaris Directors and Board of Commissioners
Paket Remunerasi yang dikelompokkan dalam Tingkat Remuneration Packages Categorized by the Level of
Penghasilan yang Diterima oleh Direksi dan Anggota Income Received by BoD and members of the BoC in
Dewan Komisaris pada tahun 2023 dan 2024 2023 and 2024
2023 2024
Penghasilan yang Diterima
Jumlah Direksi Jumlah Komisaris Jumlah Direksi Jumlah Komisaris
Received Income*
Number of Direc- Number of Com- Number of Direc- Number of Com-
tors missioners tors missioners
Di atas Rp. 2 miliar
5 1 5 1
Above Rp. 2 billion
Di atas Rp. 1 miliar-Rp. 2 miliar
- 3 - 3
Above Rp. 1 billion-Rp. 2 billion
Di atas Rp. 500 juta-Rp. 1 miliar
- - - -
Above Rp. 500 million-Rp. 1 billion
Rp. 500 juta ke bawah
- - - -
Below Rp. 500 million
Remunerasi bersifat variabel Variabel Remuneration
Bentuk Remunerasi Yang Bersifat Variabel di Bank The form of Variable Remuneration in Bank Mestika is
Mestika pada dasarnya adalah Bonus (pembagian basically Bonus (profit sharing), although it can be given
keuntungan), walaupun dapat dalam diberikan additionally in other forms according to the decision of
tambahan dalam bentuk lain sesuai keputusan Direksi. the Board of Directors. The reason for the establishment
Alasan pembentukan Remunerasi Yang Bersifat of Variable Remuneration is as a form of appreciation to
Variabel ini adalah sebagai bentuk penghargaan the Management/Employees for their contribution to the
kepada Pengurus/Pegawai atas kontribusinya terhadap company, by also taking into account their performance
perusahaan, dengan juga memperhatikan kinerjanya as illustrated by KPI assessment. The multiplication
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
yang digambarkan dengan penilaian KPI. Perkalian of this bonus, in addition to being based on the KPI
pemberian bonus ini, selain berdasarkan dengan skala assessment scale, is also related to the position, for
penilaian KPI juga dikaitkan dengan jabatan, misalnya example there is a difference in the multiplication factor
adanya perbedaan faktor perkalian antara jabatan between positions with Directors / Commissioners and
dengan Direktur/Komisaris dengan jabatan Pejabat positions of Executive Officers and Non-Executive Officers
Eksekutif dan Pejabat Non Eksekutif begitu juga dengan as well as staff. In addition, the multiplication factor is
staf. Selain itu juga faktor perkalian juga dibedakan also differentiated based on the KPI assessment of each
berdasarkan penilaian KPI masing-masing kantor. office. This difference is based on differences in functions,
Adanya perbedaan ini didasarkan dengan adanya responsibilities or performance.
perbedaan fungsi, tanggung jawab ataupun kinerja
masing-masing.
Sesuai dengan risiko utama Bank, maka yang menjadi In accordance with the Bank’s main risks, the Material
Material Risk Taker (MRT) adalah: Risk Takers (MRT) are:
• Semua Anggota Direksi • All Members of the Board of Directors
• Kepala Divisi Marketing dan setara • Head of Marketing Division and equivalent
• Kepala Divisi Kredit • Head of Credit Division
Penentuan tersebut berdasarkan pendekatan kualitatif The determination is based on a qualitative approach
dimana Direksi dan/atau Pegawai yang karena tugas where the Directors and/or Employees, due to their
dan tanggung jawabnya mengambil keputusan yang duties and responsibilities, make decisions that have a
berdampak signifikan terhadap profil risiko Bank. significant impact on the Bank’s risk profile.
Remunerasi yang bersifat variabel kepada Komisaris Variable remuneration to Commissioners is regulated as
diatur sebagai berikut: follows:
• Kepada Komisaris Independen, pemberian semua • For Independent Commissioners, all variable
remunerasi yang bersifat variable dalam bentuk remuneration shall be paid in cash;
tunai;
• Kepada Komisaris Non Independen, pemberian • To Non-Independent Commissioners, the provision of
remunerasi yang bersifat variable ditangguhkan variable remuneration is deferred at 10% of the total
sebesar 10% dari jumlah remunerasi yang bersifat variable remuneration received during the year.
variable yang diterima selama setahun.
• Pemberian remunerasi yang bersifat variable • The provision of variable remuneration to Non-
kepada Komisaris Non Independen dan Komisaris Independent Commissioners and Independent
Independen, baik yang ditangguhkan ataupun Commissioners, whether deferred or received all in
diterima semua dalam bentuk tunai, tidak dikaitkan cash, is not associated with malus and clawback
dengan kebijakan malus dan clawback. policies.
Jumlah Direksi, Dewan Komisaris dan Pegawai yang Menerima Remunerasi Bersifat Variabel
Numbers of Directors, BoC, and Employees Receiving Remuneration in Variable Form
Direksi | BoD Dewan Komisaris | BoC Karyawan | Employee
Jenis Remunerasi
Type of Remunerationt Orang Juta (Rp) Orang Juta (Rp) Orang Juta (Rp)
Person Million (Rp) Person Million (Rp) Person Million (Rp)
Jumlah yang Diterima tahun 2023 | Amounts received in 2023
Remunerasi yang Bersifat Variabel
5 6,872 4 2,096 975 26,320
Variable Remuneration
Jumlah yang Diterima tahun 2024 | Amounts received in 2024
Remunerasi yang Bersifat Variabel
5 4,010 4 1,479 990 26,575
Variable Remuneration
Jabatan dan Jumlah Pihak yang Menjadi Position and Number of Parties That
Material Risk Taker Becoming a Material Risk Taker
Sesuai dengan risiko utama tersebut, maka yang menjadi In accordance with the main risk, the Material Risk Takers
Material Risk Taker adalah: are:
• Semua Anggota Dewan Direksi; • All Members of the Board of Directors;
• Kepala Divisi Marketing dan setara; • Head of Marketing Division and equivalent;
• Kepala Divisi Kredit. • Head of Credit Division.
Tahun 2024, Bank memiliki 11 (sebelas) MRT, yang terdiri In 2024, the Bank has 11 (eleven) MRTs, consisting of 2
dari 2 (dua) orang Komisaris, 5 (lima) Direksi dan 4 (two) Commissioners, 5 (five) Directors and 4 (four)
(empat) Pejabat Eksekutif yakni Kadiv. Kredit, Kadiv. Executive Officers, namely the Head of Credit Division,
Marketing Commercial & Corporate, Kadiv. Marketing Head of Commercial & Corporate Marketing Division,
SME & Retail, dan Kadiv Konsumer. Head of SME & Retail Marketing Division, and Head of
Consumer Division.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 221
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Share Option Share Option
Bank tidak memiliki kebijakan share option. The Bank does not have a share option policy.
Jumlah Saham Jumlah Opsi
yang Dimiliki Number of Options
Harga Opsi
(Lembar Sa- Jangka
Keterangan Nama (Rp)
ham) Yang telah Diek- Waktu
Description Name Yang Diberikan Price Option
Number of (Lembar Saham)
sekusi (Lembar Time Period
Saham) (Rp)
Shares Held Given (Shares)
(Shares) Executed (Shares)
2023
Witarsa Oemar 0 0 0 0 0
Komisaris Indra Halim 0 0 0 0 0
Commissioners Katio 0 0 0 0 0
Gardjito Heru 0 0 0 0 0
Achmad S Kar-
0 0 0 0 0
tasasmita
Hendra Halim 0 0 0 0 0
Direksi
Directors Harun Ansari 0 0 0 0 0
Andy 0 0 0 0 0
Yusri Hadi 0 0 0 0 0
Pejabat Eksekutif Jumlah
0 0 0 0 0
Executive Officer Amount
Total 0 0 0 0 0
2024
Witarsa Oemar 0 0 0 0 0
Komisaris Indra Halim 0 0 0 0 0
Commissioners Katio 0 0 0 0 0
Gardjito Heru 0 0 0 0 0
Achmad S Kar-
0 0 0 0 0
tasasmita
Hendra Halim 0 0 0 0 0
Direksi
Directors Harun Ansari 0 0 0 0 0
Andy 0 0 0 0 0
Yusri Hadi 0 0 0 0 0
Pejabat Eksekutif Jumlah
0 0 0 0 0
Executive Officer Amount
Total 0 0 0 0 0
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Rasio Gaji Tertinggi dan Terendah Ratio of Highest and Lowest Salary
Rasio Gaji Rasio 2023 Rasio 2024
Salary Ratio Ratio 2023 Ratio 2024
Rasio Gaji Pegawai yang Tertinggi dan Terendah 22 : 1 22 : 1
Employees Highest and Lowest Salary Ratio
Rasio Gaji Direksi yang Tertinggi dan Terendah 1,92 : 1 1,92 : 1
Directors Highest and Lowest Salary Ratio
Rasio Gaji Komisaris yang Tertinggi dan Terendah 1,56 : 1 1,56 : 1
Commissioners Highest and Lowest Salary Ratio
Rasio Gaji Direksi Tertinggi dan Pegawai Tertinggi 2,43 : 1 2,43 : 1
Directors Highest and Employees Highest Salary Ratio
Jumlah Penerima dan Jumlah Total Number of Recipients and Total Amount
Remunerasi yang Bersifat Variabel yang of Variable Remuneration Unconditionally
Dijamin Tanpa Syarat akan Diberikan oleh Guaranteed to be Given by the Bank to
Bank Kepada Calon Direksi, Calon Dewan Prospective BoD, Prospective BoC, and/or
Komisaris, dan/atau Calon Pegawai Selama Prospective Employees During the First 1
1 (satu) Tahun Pertama Kerja. (one) Year of Employment.
Jumlah yang akan Diberikan Selama 1 (Satu) Tahun kerja Tahun 2024
Amount to be Awarded during 1 (One) Year of Work in 2024
Jenis Remunerasi Calon Direksi Calon Dewan Komisaris Calon Pegawai
Type of Remunerationt Candidates for BoD Candidates for BoC Employee Candidate
Orang Juta (Rp) Orang Juta (Rp) Orang Juta (Rp)
Person Million (Rp) Person Million (Rp) Person Million (Rp)
Remunerasi yang Bersifat Variabel
yang Dijamin Tanpa Syarat
- - - - - -
Unconditionally Guaranteed Variable
Remuneration
Jumlah Pegawai yang Terkena Pemutusan Numbers of Employees Affected Work
Hubungan Kerja dan Total Nominal Termination and Total of Severance Pay
Pesangon yang Dibayarkan Nominal Paid
Jenis Remunerasi Jumlah Pegawai 2023 Jumlah Pegawai 2024
Type of Remunerationt Number of Employees 2023 Number of Employees 2024
Di atas Rp. 1 miliar
- -
Above Rp. 1 billion
Di atas Rp. 500 juta-Rp. 1 miliar
- -
Above Rp. 500 million-Rp. 1 billion
Rp. 500 juta ke bawah
- -
Below Rp. 500 million
Jumlah total remunerasi yang bersifat Total amount of deferred variable
variabel yang ditangguhkan, yang terdiri remuneration, comprising cash and/or
dari tunai dan/atau saham atau instrument shares or share-based instruments issued
yang berbasis saham yang diterbitkan Bank by the Bank
Jumlah total remunerasi yang bersifat variabel yang ditangguhkan, yang terdiri dari tunai dan/atau
saham atau instrument yang berbasis saham yang diterbitkan Bank. (dalam jutaan)
Total amount of deferred variable remuneration, comprising cash and/or
shares or share-based instruments issued by the Bank. (in Millions Rupiah)
Jenis Remunerasi Jumlah Pegawai 2023 Jumlah Pegawai 2024
Type of Remunerationt Number of Employees 2023 Number of Employees 2024
Remunerasi yang Bersifat Variabel
1.880 1.551
Variable Remuneration
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 223
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Jumlah Total Remunerasi yang Bersifat Total Deferred Variable Remuneration Paid
Variabel yang Ditangguhkan yang During 1 (one) Year
Dibayarkan Selama 1 (satu) Tahun
Ditangguhkan yang Dibayarkan Selama 1 (satu) Tahun (dalam Jutaan Rupiah)
Deferred Payment During 1 (one) Year (in Millions Rupiah)
Jenis Remunerasi
2023 2024
Type of Remunerationt
Remunerasi yang Bersifat Variabel
691 884
Variable Remuneratio
Rincian Jumlah Remunerasi yang Diberikan Details of Total Remuneration Awarded in
dalam 1 (satu) Tahun 1 (one) Year
A. Remunerasi yang Bersifat Tetap (dalam jutaan Rupiah)
Fixed Remuneration (in million Rupiah)
Keterangan
No 2023 2024
Information
Tunai
1 25.569 23.677
Cash
Saham/Instrumen yang Berbasis Saham yang Diterbit-
2 kan Bank - -
Shares/Shares-based Instruments Issued by the Bank
B. Remunerasi yang Bersifat Variabel (dalam jutaan Rupiah)
Variable Remuneration (in million Rupiah)
2023 2024
Keterangan
No Tidak Ditanggu- Tidak Ditanggu-
Information hkan
Ditangguhkan
hkan
Ditangguhkan
Suspended Suspended
Not Suspended Not Suspended
Tunai
1
Cash
7.839 - 4.993 -
Saham/Instrumen yang Berbasis Saham yang Diterbit-
2 kan Bank - 871 - 554
Shares/Shares-based Instruments Issued by the Bank
Keterangan: Hanya untuk Material Risk Taker | Only for Material Risk Takers
Informasi Kuantitatif Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Deductions During the Reporting Period
Sisa yang Masih
Jenis Remunerasi yang Ditangguhkan Disebabkan Disebabkan Total (A) + (B)
Bersifat Variabel Remaining Still Penyesuaian Ek- Penyesuaian Im-
No
Variable Type of Remuner- Suspended splisit plisit
ation Caused an Explicit Caused an Implicit
Adjustment (A) Adjustment (B)
2023 2024 2023 2024 2023 2024 2023 2024
Tunai (dalam juta rupiah)
1
Cash (in million rupiah)
- -
- - - - - -
Saham/Instrumen yang Berbasis
Saham yang Diterbitkan Bank
(dalam Lembar Saham dan Nominal
Juta Rupiah yang merupakan Kon-
versi dari Lembar Saham tersebut)
2
Shares/Share-based Instruments
1.880 1.551
- - - - - -
Issued by the Bank
(in Shares and Nominal Value of
Million Rupiah which is a Conversion
of these Shares)
Total
Total
1.880 1.551
- - - - - -
Keterangan: Hanya untuk Material Risk Taker | Only for Material Risk Takers
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KOMITE AUDIT
Audit Commitee
Struktur, Keanggotaan, Keahlian dan Audit Committee Structure, Membership,
Independensi Komite Audit Expertise and Independence
Berdasarkan ketentuan pelaksanaan tata kelola, Bank Based on the provisions of governance implementation,
telah memiliki Komite Audit yang bersifat independen the Bank has an Audit Committee that is independent
dan terdiri dari 3 (tiga) orang yakni 1 (satu) orang Ketua and consists of 3 (three) people, namely 1 (one)
dan 2 (dua) orang Anggota. Chairman and 2 (two) Members.
Sesuai dengan Surat Keputusan No.015/SK-BMD/DIR/2020 In accordance with Decree No.015/SK-BMD/DIR/2020
tanggal 3 September 2020, Komite Audit Bank diketuai dated September 3rd, 2020, the Bank’s Audit Committee
oleh Komisaris Independen yakni Bapak Gardjito Heru, is chaired by an Independent Commissioner, Mr.
anggota Komite Audit adalah pihak-pihak Independen Gardjito Heru, the members of the Audit Committee are
yaitu Bapak Rusdy Usman yang memiliki kompetensi independent parties, namely Mr. Rusdy Usman who has
dan keahlian di bidang keuangan dan akuntansi, dan competence and expertise in finance and accounting,
Ibu Kiki Farida Ferine memiliki kompetensi dan keahlian and Ms. Kiki Farida Ferine has competence and expertise
di bidang perbankan. in banking.
Dalam upaya meningkatkan pelaksanaan tata kelola In an effort to improve the implementation of good
yang baik, mengoptimalkan efektivitas kinerja Komite governance, optimize the effectiveness of the Audit
Audit sesuai dengan Anggaran Dasar Perseroan, Committee’s performance in accordance with the
ketentuan tata kelola dan ketentuan Bank Indonesia atau Company’s Articles of Association, governance
Otoritas Jasa Keuangan dan Undang Undang Republik provisions and provisions of Bank Indonesia or the
Indonesia tentang Perseroan Terbatas, maka Bank Financial Services Authority and the Law of the Republic
telah memiliki Piagam Komite Audit dengan perubahan of Indonesia concerning Limited Liability Companies, the
terakhir yang ditetapkan melalui Surat Keputusan Bank has an Audit Committee Charter with the latest
No.070/SK-BMD/DIR/2024 tanggal 19 Desember 2024 amendments stipulated by Decree No.070/SK-BMD/
tentang Piagam Komite Audit. DIR/2024 dated December 19, 2024 concerning the Audit
Committee Charter.
Masa jabatan anggota Komite Audit tidak boleh lebih The term of tenure of Audit Committee members shall not
lama dari masa jabatan Dewan Komisaris sebagaimana exceed the term of office of the Board of Commissioners
diatur dalam Anggaran Dasar dan dapat dipilih kembali as stipulated in the Articles of Association and may be
hanya untuk 1 (satu) periode berikutnya. re-elected only for 1 (one) subsequent period.
Susunan Anggota Komite Audit Composition of Audit Committee Members
Gardjito Heru
Ketua Komite Audit
Chairman of Audit Committee
Komisaris Independen
Independent Commissioner
Rusdy Usman Kiki Farida Ferine
Anggota Komite Audit Anggota Komite Audit
Member of Audit Committee Member of Audit Committee
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Riwayat Anggota Komite Audit Background of Audit Committee Members
Gardjito Heru Usia : 72 Tahun
Age 72 years old
Ketua Komite Audit Kewarganegaraan : Indonesia
Chairman of Audit Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1980 S-1 Doktorandus Ekonomi Bachelor of Economics
1998 S-2 Magister Manajemen Master’s Degree of Management
Tahun
Pengalaman Kerja Career Experiences
Year
1982-1989 Staff UKK (Urusan Kredit Kecil) Bank Indonesia UKK Staff (Small Credit Affairs)
1982-1989
1992-1995 Kepala Seksi Umum Pendirian Bank Indonesia Head of the General Section of Bank Indonesia
1992-1995 Palangkaraya Palangkaraya
1995 Kepala Bagian Kas Bank Indonesia Head of Cash at Bank Indonesia
1995
1999 Pemimpin Bank Indonesia di Ambon Head of Bank Indonesia in Ambon
1999
2001 Deputi Direktur Direktorat Pengedaran Uang Deputy Director of Bank Indonesia’s Directorate
2001 Bank Indonesia of Money Circulation
2004 Wakil Pemimpin Cabang Bank Indonesia Medan Deputy Branch Manager of Bank Indonesia in Medan
2004
2006-2010 Kepala Biro Keamanan (Deputi Direktorat Head of Security Bureau (Deputy Directorate of
2006-2010 Logistik & Keamanan) Bank Indonesia Logistics & Security) Bank Indonesia
2007-2012 Direktur Niaga Perum PERURI Commercial Director of Perum PERURI
2007-2012
2013-sekarang Direktur Utama PT. Lentera Putra Bangsa President Director of PT. Lentera Putra Bangsa
2013-now
2016-sekarang Komisaris Independen PT. Bank Mestika Dharma, Independent Commissioner of PT. Bank Mestika
2016-now Tbk. Dharma, Tbk.
2016-2020 Ketua Komite Pemantau Risiko PT. Bank Mestika Chairman of Risk Oversight Committee PT. Bank
2016-2020 Dharma, Tbk. Mestika Dharma, Tbk.
2020-sekarang Ketua Komite Audit PT. Bank Mestika Dharma, Chairman of Audit Committee PT. Bank Mestika
2020-now Tbk. Dharma, Tbk.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Drs Rusdy Usman Usia : 65 Tahun
Age 65 years old
Anggota Komite Audit Kewarganegaraan : Indonesia
Member of Audit Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1987 S-1 Ekonomi Universitas Dharma Agung Bachelor of Economics Dharma Agung
University
Tahun
Pengalaman Kerja Career Experiences
Year
1978-1979 Administrator Keuangan Bagian Piutang Financial Administrator Account Receivable PT.
1978-1979 PT. First Nirwana Photo Co First Nirwana Photo Co
1979-1981 Asisten Akuntansi PT. Raja Garuda Mas (RGM) Accounting Assistant of PT. Raja Garuda Mas
1979-1981 Medan (RGM) Medan
1981-1984 Kepala Bagian Akuntansi PT. Raja Garuda Mas Head of Accounting of PT. Raja Garuda Mas
1981-1984 (RGM) Medan (RGM) Medan
1984-1986 April Supervisor Holding Company RGM Grup Supervisor Holding Company RGM Group
1984-1986 April
1986-1987 Januari Kepala Bagian Akuntansi PT. Supra Matra Abadi Head of Accounting of PT. Supra Matra Abadi
1986-1987 January (SMS) (SMS)
1987 Februari-Juni Manajemen Trainee UniBank Cabang Medan Management Trainee UniBank Medan Branch
1987 February-June
1987 Juli-Desember Staf Audit PT. Raja Garuda Mas (RGM) Medan Audit Staff PT. Raja Garuda Mas (RGM) Medan
1987 July-December
1988-1992 Juni Staff Keuangan PT. Raja Garuda Mas (RGM) Finance Staff of PT. Raja Garuda Mas (RGM)
1988-1992 June Panel Panel
1992-1995 Oktober Staf Procurement PT. Raja Garuda Mas (RGM) Procurement Staff of PT. Raja Garuda Mas
1992-1995 October Panel (RGM) Panel
1995-1996 Agustus Manager Operasi PT. Paper Aid Indonesia Operations Manager PT. Paper Aid Indonesia
1995-1996 August
1997 Januari-Juni Kepala Bagian Akuntansi PT. Jakarta Electronic Head of Accounting PT. Jakarta Electronic
1997 January-June Center Center
1997-1999 Juni Staf SKAI PT. Bank Mestika Dharma Medan Staff SKAI PT. Bank Mestika Dharma Medan
1997-1999 June
2001-2003 Mei Kepala Bagian Akuntansi PT. Sari Makmur Head of Accounting PT. Sari Makmur Tunggal
2001-2003 May Tunggal Mandiri Mandiri
2003-2007 November Finance dan HRD Officer PT. Security Group Finance and HR Officer PT. Security Group
2003-2007 November Indonesia Indonesia
2009-2016 Kepala Bagian Audit PT. Wirakarya Sakti Head of Audit PT. Wirakarya Sakti
2009-2016
2017 Desember-2020 Anggota Komite Pemantau Risiko PT. Bank Member of Risk Oversight Committee PT. Bank
2017 December-2020 Mestika Dharma, Tbk. Mestika Dharma, Tbk.
2020-sekarang Anggota Komite Audit PT. Bank Mestika Dharma, Member of Audit Committee PT. Bank Mestika
2020-now Tbk. Dharma, Tbk.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kiki Farida Ferine Usia : 66 Tahun
Age 66 years old
Anggota Komite Audit Kewarganegaraan : Indonesia
Member of Audit Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1982 S-1 Ekonomi Bachelor of Economics
2006 S-2 Ilmu Manajemen Master’s Degree of Management Science
2016 S-3 Ilmu Manajemen Universitas Persada Doctoral Degree of Management Sciences at
Jakarta Indonesia University of Persada Indonesia
Tahun
Pengalaman Kerja Career Experiences
Year
1982-1986 Analis Perencanaan BNI 1946 Jakarta Planning Analyst BNI 1946 Jakarta
1982-1986
1986-1989 Analis Kredit serta Administration Head Credit Analyst and Administration Head PT.
1986-1989 PT. Swadharma Bhakti Sedaya Jakarta/Medan Swadharma Bhakti Sedaya Jakarta/Medan
1991-1994 Agen Asuransi Jiwa Dharmala Manulife Medan Dharmala Manulife Life Insurance Agent Medan
1991-1994
1996-2001 Direktur CV. Tifa Prima Lestari Medan Director of CV. Tifa Prima Lestari Medan
1996-2001
2002-2016 Dosen STIE Harapan Medan Lecturer at STIE Harapan Medan
2002-2016
2007-2020 Anggota Komite Pemantau Risiko PT. Bank Member of Risk Oversight Committee PT. Bank
2007-2020 Mestika Dharma Tbk. Mestika Dharma Tbk.
2017-sekarang Dosen Universitas Pembangunan Pancabudi Lecturer at University of Pancabudi
2017-now
2020-sekarang Anggota Komite Audit PT. Bank Mestika Dharma, Member of Audit Committee PT. Bank Mestika
2020-now Tbk. Dharma, Tbk.
2020 September- Direktur Pascasarjana Universitas Director of Postgraduate Program at Universitas
sekarang Pembangunan Pancabudi Pembangunan Pancabudi
2020 September-
now
Tugas dan Tanggung Jawab komite Audit Audit Committee Duties and
Responsibilities
• Melakukan penelaahan atas informasi keuangan • Reviewing the financial information that will be issued
yang akan dikeluarkan Emiten atau Perusahaan by the Issuer or Public Company to the public and/or
Publik kepada publik dan/atau pihak otoritas. the authorities.
• Melakukan penelaahan atas ketaatan terhadap • Reviewing the compliance with laws and regulations
peraturan perundang-undangan yang berhubungan related to the activities of the Issuer or Public
dengan kegiatan Emiten atau Perusahaan Publik. Company.
• Memberikan pendapat independen dalam hal terjadi • Providing an independent opinion in the event of a
perbedaan pendapat antara manajemen dan difference of opinion between management and the
Akuntan atas jasa yang diberikannya. Accountant on the services he provides.
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the Board of
mengenai penunjukan Akuntan yang didasarkan Commissioners regarding the appointment of an
pada independensi, ruang lingkup penugasan, dan Accountant based on independence, scope of
imbalan jasa. assignment, and service fees.
• Melakukan penelaahan atas pelaksanaan • Reviewing the implementation of the audit by the
pemeriksaan oleh auditor internal dan mengawasi internal auditor and overseeing the implementation
pelaksanaan tindak lanjut oleh Direksi atas temuan of follow-up by the Board of Directors on the findings
auditor internal. of the internal auditor.
• Melakukan penelaahan terhadap aktivitas • Reviewing the risk management implementation
pelaksanaan manajemen risiko yang dilakukan oleh activities carried out by the Board of Directors,
Direksi, jika Emiten atau Perusahaan Publik tidak if the Issuer or Public Company does not have
memiliki fungsi pemantau risiko di bawah Dewan a risk monitoring function under the Board of
Komisaris. Commissioners.
• Menelaah pengaduan yang berkaitan dengan • Review complaints relating to the Bank’s accounting
proses akuntansi dan pelaporan keuangan Bank. and financial reporting processes. The procedure for
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tata cara penanganan pengaduan atau pelaporan handling complaints or reports regarding alleged
sehubungan dugaan pelanggaran terkait pelaporan violations related to financial reporting refers to the
keuangan mengacu pada ketentuan Bank. Bank’s provisions.
• Menelaah dan memberikan saran kepada Dewan • Review and provide advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners related to the potential conflict of
kepentingan Emiten atau Perusahaan Publik. interest of the Issuer or Public Company.
• Menjaga kerahasiaan dokumen, data dan informasi • Maintain the confidentiality of documents, data and
Emiten atau Perusahaan Publik. information of the Issuer or Public Company.
• Memantau dan mengkaji efektivitas pelaksanaan • Monitor and review the effectiveness of the Bank’s
audit intern Bank. internal audit implementation.
• Mengevaluasi kinerja SKAI. • Evaluate the performance of SKAI.
• Memastikan SKAI melakukan komunikasi dengan • Ensure SKAI communicates with the Board of
Direksi, Dewan Komisaris, auditor ekstern, dan Otoritas Directors, Board of Commissioners, external auditors,
Jasa Keuangan. and the Financial Services Authority.
• Memastikan SKAI bekerja secara independen. • Ensure SKAI works independently.
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the Board of
terkait penyusunan rencana audit, ruang lingkup, dan Commissioners regarding the preparation of the
anggaran SKAI. audit plan, scope, and budget of SKAI.
• Meninjau laporan audit dan memastikan Direksi • Review audit reports and ensure the Board of Directors
mengambil tindakan perbaikan yang diperlukan takes the necessary corrective actions expeditiously
secara cepat untuk mengatasi kelemahan to address control weaknesses, fraud, compliance
pengendalian, fraud, masalah kepatuhan terhadap issues with policies, laws, and regulations, or other
kebijakan, undang-undang, dan peraturan, atau issues identified and reported by SKAI.
masalah lain yang diidentifikasi dan dilaporkan oleh
SKAI.
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the Board of
terkait pemberian remunerasi tahunan SKAI secara Commissioners regarding the provision of SKAI’s
keseluruhan serta penghargaan kinerja. overall annual remuneration and performance
awards.
• Memastikan SKAI menjunjung tinggi integritas dalam • Ensure SKAI upholds integrity in the performance of
pelaksanaan tugas. duties.
• Melakukan evaluasi terhadap pelaksanaan • Evaluate the implementation of the provision of audit
pemberian jasa audit atas informasi keuangan services on annual historical financial information by
historis tahunan oleh AP dan/atau KAP paling sedikit AP and / or KAP at least through:
melalui:
o Kesesuaian pelaksanaan audit oleh AP dan/atau o Conformity of audit implementation by AP and/or
KAP dengan standar audit yang berlaku. KAP with applicable audit standards.
o Kecukupan waktu pekerjaan lapangan. o Adequacy of field work time.
o Pengkajian cakupan jasa yang diberikan dan o Assessment of the scope of services provided
kecukupan uji petik. and the adequacy of the sampling.
o Rekomendasi perbaikan yang diberikan oleh AP o Recommendations for improvement provided by
dan/atau KAP. the AP and / or KAP.
• Komite Audit Bank wajib melaksanakan tugas dan • The Bank’s Audit Committee shall carry out its duties
tanggung jawab untuk melakukan pemantauan dan and responsibilities to conduct monitoring and
evaluasi untuk memberikan rekomendasi kepada evaluation to provide recommendations to the Board
Dewan Komisaris atas: of Commissioners on:
o Penerapan kebijakan dan prosedur pengendalian o Implementation of internal control policies and
internal dalam proses pelaporan keuangan Bank. procedures in the Bank’s financial reporting
process.
o Laporan Keuangan dengan standar akuntansi o Financial Statements with financial accounting
keuangan dan ketentuan Otoritas Jasa Keuangan standards and Financial Services Authority
mengenai pencatatan transaksi keuangan. regulations regarding the recording of financial
transactions.
Independensi Komite Audit Audit Committee Independencies
Seluruh anggota Komite Audit adalah Pihak Independen All members of the Audit Committee are Independent
sehingga tidak memiliki hubungan keuangan, Parties so that they do not have financial, management,
kepengurusan, kepemilikan saham dan/atau hubungan share ownership and/or family relationships with the
keluarga dengan Dewan Komisaris, Direksi dan/atau Board of Commissioners, Board of Directors and/or
Pemegang Saham Pengendali atau hubungan dengan Controlling Shareholders or relationships with the Bank
Bank yang dapat mempengaruhi kemampuannya untuk that may affect their ability to act independently.
bertindak independen.
Rapat Komite Audit Audit Committee meetings
Berdasarkan Piagam Komite Audit, frekuensi rapat Based on the Audit Committee Charter, the frequency of
regular Komite Audit diadakan minimal 1 (satu) kali dalam regular Audit Committee meetings is held at least once
1 (satu) bulan dan diadakan sebelum pelaksanaan a month and is held prior to the regular meeting of the
rapat regular Dewan Komisaris. Rapat Komite Audit Board of Commissioners. Audit Committee meetings are
diselenggarakan jika dihadiri mayoritas anggota komite. held if attended by the majority of committee members.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Keputusan rapat Komite Audit diambil berdasarkan Decisions of the Audit Committee meetings are made
musyawarah untuk mufakat. Dalam hal tidak terjadi based on deliberation for consensus. In the event that
musyawarah untuk mufakat, pengambilan Keputusan deliberation for consensus does not occur, decisions
dilakukan berdasarkan suara terbanyak. Setiap rapat are made based on a majority vote. Each meeting of
Komite Audit dituangkan dalam risalah rapat, termasuk the Audit Committee is set forth in the minutes of the
apabila terdapat perbedaan pendapat dan alasan meeting, including any dissent and reasons for dissent,
perbedaan pendapat, yang ditandatangani oleh seluruh signed by all members of the Audit Committee present
anggota Komite Audit yang hadir dan disampaikan and submitted to the Board of Commissioners.
kepada Dewan Komisaris.
Pada tahun 2024, Komite Audit melakukan rapat In 2024, the Audit Committee met 13 (thirteen) times
sebanyak 13 (tiga belas) kali dimana 2 (dua) diantaranya of which 2 (two) were conducted circularly with the
dilakukan secara sirkuler dengan perincian kehadiran following attendance details:
sebagai berikut :
Anggota Komite Jabatan Jumlah Rapat Kehadiran % Kehadiran
Committee Member Position Meeting Frequency Attendance % Attendance
Gardjito Heru Ketua Komite Audit 13 (tiga belas) kali 13 100%
Chairman of Audit Committee 13 (thirteen) times
Rusdy Usman Anggota Komite Audit 13 100%
Member of Audit Committee
Kiki Farida Ferine Anggota Komite Audit 7 54%
Member of Audit Committee
Program Kerja Komite Audit dan Realisasi Audit Committee Work Program and
Program kerja Komite Audit Realization of Audit Committee Work
Program
Fokus No Tugas dan Tanggung Jawab Catatan
Focus Duties and responsibilities Note
Informasi 1 Bertanggung jawab kepada Dewan Evaluasi laporan keuangan telah dilakukan
Keuangan Komisaris mengevaluasi kesesuaian oleh Komite Audit pada rapat tanggal 25 April
Financial Infor- informasi pada laporan keuangan 2024, 27 Agustus 2024, dan 19 November 2024.
mation dengan standar akuntansi yang berlaku. Evaluation of the financial statements has
Responsible to the BoC evaluating the suitability been carried out by the Audit Committee at its
of the information in the financial statements meetings on April 25th, 2024, August 27th, 2024,
with applicable accounting standards. and November 19th, 2024.
2 Menelaah pengaduan yang berkaitan dengan Pada tahun 2024 tidak adanya
proses akuntansi dan pelaporan keuangan Bank. pengaduan terkait laporan keuangan.
Reviewing complaints related to the Bank's In 2024 there were no complaints related to the
accounting and financial reporting processes. financial statements.
Audit Internal 3 Membantu Dewan Komisaris memantau dan Komite Audit telah melakukan pemantauan
Internal Audit mengevaluasi perencanaan dan pelaksanaan dan evaluasi perencanaan dan pelaksanaan
tugas audit internal, tindak lanjut dari Direksi tugas Audit Internal, tindak lanjut dari Direksi,
terhadap temuan audit, rekomendasi rekomendasi dari SKAI Bank maupun Auditor
dari SKAI (Satuan Kerja Audit Intern) Bank Eksternal dan hasil pengawasan OJK pada
maupun Auditor Eksternal, hasil pengawasan rapat setiap bulannya sepanjang tahun 2024.
OJK (Otoritas Jasa Keuangan) dan/atau The Audit Committee has monitored and
hasil pengawasan Pihak Eksternal lainnya. evaluated the planning and implementation
Assisting the BoC in monitoring and evaluating of Internal Audit tasks, follow-up from the
the planning and implementation of internal BoD, recommendations from the Bank's SKAI
audit tasks, follow-up from the BoD on audit and External Auditors and the results of OJK
findings, recommendations from the Bank's supervision at monthly meetings throughout
Internal Audit Division and External Auditors, 2024.
results of FSA (Financial Services Authority)
supervision and/or results of supervision by
External Parties other.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Fokus No Tugas dan Tanggung Jawab Catatan
Focus Duties and responsibilities Note
4 Membantu Dewan Komisaris memantau dan Komite Audit telah melakukan pemantauan dan
mengevaluasi efektivitas pelaksanaan audit evaluasi efektivitas pelaksanaan Audit Internal
internal Bank dalam rangka menilai kecukupan Bank pada setiap rapat sepanjang tahun 2024.
pengendalian intern, termasuk kecukupan The Audit Committee has monitored and
proses pelaporan keuangan. evaluated the effectiveness of the Bank's
Assist the BoC in monitoring and evaluating Internal Audit implementation at each meeting
the effectiveness of the Bank's internal throughout 2024.
audit implementation in order to assess the
adequacy of internal control, including the
adequacy of the financial reporting process.
5 Membantu Dewan Komisaris memantau Komite Audit telah melakukan pemantauan dan
dan mengevaluasi kinerja dan efektivitas evaluasi kinerja dan efektivitas Audit Internal
audit internal yang menilai independensi senantiasa pada rapat sepanjang tahun 2024.
fungsi audit internal serta kualitas dan The Audit Committee has monitored and
kecukupan sumber daya audit internal. evaluated the performance and effectiveness
Assisting the BoC in monitoring and evaluating of Internal Audit at meetings throughout the
the performance and effectiveness of internal year.
audit which assesses the independence of the
internal audit function as well as the quality
and adequacy of internal audit resources.
6 Membantu Dewan Komisaris Evaluasi Piagam Audit Internal dan
memantau dan mengevaluasi Piagam pelaksanaanya telah dibahas pada rapat
Audit Internal dan pelaksanaannya. tanggal 22 Juli 2024 dan 21 Oktober 2024.
Assist the BoC in monitoring and evaluating the Evaluation of the Internal Audit Charter and its
Internal Audit Charter and its implementation. implementation was discussed at the meetings
on July 22nd, 2024 and October 21st, 2024.
7 Memberikan rekomendasi kepada Dewan Rekomendasi kepada Dewan Komisaris terkait
Komisaris terkait penyusunan rencana audit, penyusunan rencana audit, ruang lingkup,
ruang lingkup, dan anggaran SKAI. dan anggaran SKAI telah dibahas pada rapat
Provide recommendations to the BoC regarding tanggal 24 Januari 2024 dan 18 Desember 2024.
the preparation of the SKAI audit plan, scope, Recommendations to the BoC regarding the
and budget. preparation of the audit plan, scope, and
budget of SKAI were discussed at the meetings
on January 24th, 2024 and December 18th, 2024.
8 Memberikan rekomendasi kepada Rekomendasi kepada Dewan Komisaris terkait
Dewan Komisaris terkait pemberian pemberian remunerasi tahunan SKAI telah
remunerasi tahunan SKAI secara dibahas pada rapat tanggal 18 Desember 2024.
keseluruhan serta penghargaan kinerja. Recommendations to the BoC regarding the
Provide recommendations to the BoC regarding annual remuneration of SKAI were discussed at
the provision of overall Internal Audit Division the meeting on December 18th, 2024.
annual remuneration and performance awards.
9 Memastikan SKAI menjunjung tinggi integritas Dalam setiap rapat Komite Audit sepanjang
dalam pelaksanaan tugas. tahun 2024, Komite Audit senantiasa
Ensuring that SKAI upholds integrity in carrying memastikan SKAI menjunjung tinggi integritas
out its duties. dalam pelaksanaan tugas.
In every Audit Committee meeting throughout
2024, the Audit Committee always ensured that
SKAI upholds integrity in carrying out its duties.
Manajemen 10 Mengevaluasi pelaksanaan manajemen risiko Komite Audit telah malakukan evaluasi
Risiko yang mencakup kerangka kerja manajemen pelaksanaan manajemen risiko pada rapat
Risk manage- risiko, proses identifikasi risiko, penilaian risiko, tanggal 27 Februari 2024, 25 April 2024, 22 Juli
ment dan memitigasi risiko-risiko utama perusahaan 2024, dan 21 Oktober 2024.
termasuk risiko terjadinya fraud. The Audit Committee has evaluated the
Evaluating the implementation of risk implementation of risk management at its
management which includes a risk meetings on February 27th, 2024, April 25th, 2024,
management framework, risk identification July 22nd, 2024, and October 21st, 2024.
process, risk assessment, and mitigating the
company's main risks including the risk of fraud.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Fokus No Tugas dan Tanggung Jawab Catatan
Focus Duties and responsibilities Note
Audit Eksternal 11 Memastikan SKAI melakukan komunikasi SKAI senantiasa melakukan komunikasi
External Audit dengan Direksi, Dewan Komisaris, Auditor dengan Direksi, Dewan Komisaris, Auditor
Eksternal, dan Otoritas Jasa Keuangan. Eksternal, dan OJK melalui penyampaian
Ensure that SKAI communicates with the BoD, Laporan Hasil Audit dan Laporan Pelaksanaan
BoC, External Auditor, and the Financial Services Pokok-Pokok dan Hasil Audit Intern
Authority. Semester ke OJK (Otoritas Jasa Keuangan).
SKAI always communicates with the BoD,
BoC, External Auditor, and OJK through the
submission of Audit Report and Semester
Internal Audit Report to OJK (Financial Services
Authority).
12 Memberikan rekomendasi mengenai Komite Audit melakukan pembahasan yang
penunjukan Akuntan Publik kepada Dewan menghasilkan rekomendasi kepada Dewan
Komisaris untuk disampaikan kepada Rapat Komisaris atas penunjukan Akuntan Publik
Umum Pemegang Saham. pada rapat tanggal 25 April 2024.
Provide recommendations regarding the The Audit Committee conducted a discussion
appointment of a Public Accountant to the that resulted in a recommendation to the BoC
BoC to be submitted to the General Meeting of on the appointment of a Public Accountant at
Shareholders. the meeting on April 25th, 2024.
13 Membantu Dewan Komisaris memantau dan Komite Audit telah melakukan pemantauan
mengevaluasi kesesuaian pelaksanaan audit dan evaluasi kesesuaian pelaksanaan audit
oleh KAP (Kantor Akuntan Publik) dengan oleh KAP pada rapat tanggal 27 Februari 2024,
standar audit yang berlaku. 20 Maret 2024 dan 25 April 2024.
Assist the BoC in monitoring and evaluating the The Audit Committee has monitored
suitability of the audit by PAF (Public Accounting and evaluated the suitability of the audit
Firm) with applicable auditing standards. implementation by PAF at the meetings dated
February 27th, 2024, March 20th, 2024 and April
25th, 2024.
14 Memberikan pendapat independen dalam hal Tidak terdapat perbedaan pendapat
terjadi perbedaan pendapat antara Manajemen independen antara Manajemen dan Akuntan
dan Akuntan Publik atas jasa yang diberikannya. Publik.
Provide an independent opinion in the event of a There is no difference of independent opinion
difference of opinion between the Management between Management and Public Accountant.
and the Public Accountant on the services they
provide.
Pengendalian 15 Memastikan pengetahuan dan informasi Komite Audit dalam setiap rapat di
Internal mengenai peraturan serta perkembangan sepanjang tahun 2024 senantiasa
Internal Control fungsi pengawasan yang terkini. memastikan pengetahuan dan informasi
Ensure knowledge and information regarding mengenai peraturan serta perkembangan
regulations and the latest developments in the fungsi pengawasan yang terkini.
supervisory function. The Audit Committee in every meeting
throughout 2024 continued to ensure knowledge
and information on the latest regulations and
developments in the supervisory function.
16 Melakukan penelahaan atas ketaatan Komite Audit telah melakukan penelaahan
terhadap peraturan perundang-undangan atas ketaatan terhadap peraturan
yang berhubungan dengan kegiatan Bank. dalam kegiatan Bank pada rapat
Reviewing compliance with laws and setiap bulan sepanjang tahun 2024.
regulations related to Bank activities. The Audit Committee has reviewed regulatory
compliance in the Bank's activities at monthly
meetings throughout 2024.
17 Menjaga kerahasiaan dokumen, data, dan Pengendalian internal dalam menjaga
informasi Bank. kerahasiaan dokumen, data, dan informasi
Maintain the confidentiality of Bank documents, Bank senantiasa diamalkan dan dilaksanakan.
data and information. Internal control in maintaining the confidentiality
of the Bank's documents, data and information
is always practiced and implemented.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Fokus No Tugas dan Tanggung Jawab Catatan
Focus Duties and responsibilities Note
Kepatuhan dan 18 Menelaah dan memberikan saran Tidak adanya benturan kepentingan yang
Pengaduan kepada Dewan Komisaris terkait dengan terjadi pada Bank sepanjang tahun 2024.
Laporan adanya potensi benturan kepentingan. No conflict of interest occurred in the Bank
Compliance Reviewing and providing advice to the BoC throughout 2024.
and regarding potential conflicts of interest.
Complaint
Report 19 Melakukan evaluasi terhadap kebijakan, proses, Komite Audit telah melakukan evaluasi
dan kerangka kerja kepatuhan dan pengaduan terhadap kebijakan, proses, dan kerangka
laporan keuangan. kerja kepatuhan pada rapat tanggal 22 Juli
Evaluating policies, processes, and frameworks 2024, 21 Oktober 2024, dan 19 November 2024.
for compliance and financial reporting The Audit Committee has evaluated the
complaints. compliance policies, processes, and framework
at its meetings on July 22nd, 2024, October 21st,
2024, and November 19th, 2024.
Pelatihan dan/atau peningkatan Training and/or competency improvement
kompetensi Anggota Komite Audit of Audit Committee Members
Judul Pelatihan Peserta
No
Training Topic Members
1 Integrated AI Innovation with ISO/IEC 42001 Gardjito Heru
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pe-
Gardjito Heru;
lindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan
2 Kiki Farida Ferine;
Socialization of Consumer Protection related to POJK Number 22 of 2023 concern-
Rusdy Usman
ing Consumer and Community Protection in the Financial Services Sector
Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi Komisaris
3 Gardjito Heru
J6 Risk Management Certification Alignment Program for Commissioners
Training Pembekalan dan Sertifikasi CGOP (Certified Governance Oversight Profes-
sional)
4 Gardjito Heru
CGOP (Certified Governance Oversight Professional) Debriefing and Certification
Training
Video Learning Transformasi Digital
5 Gardjito Heru
Digital Transformation Video Learning
Sosialisasi IT Security Awareness
6 Gardjito Heru
IT Security Awareness Socialization
7 Certification in Audit Committee Practices (CACP) 2024 Gardjito Heru
Pengkinian/Refreshment Program Sertifikasi Manajemen Risiko Jenjang 5 Rusdy Usman &
8
Level 5 Risk Management Certification Program Update/Refreshment Kiki Farida Ferine
Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J5
9 Kiki Farida Ferine
Risk Management Refreshment and Recertification J5
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 233
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KOMITE PEMANTAU RISIKO
Risk Oversight Committee
Struktur, Keanggotaan, Keahlian dan Risk Oversight Committee Structure,
Independensi Komite Pemantau Risiko Membership, Expertise and Independence
Sesuai dengan regulasi Otoritas Jasa Keuangan dan In accordance with the regulations of the Financial
Surat Keputusan Internal No.039/SK-BMD/DIR/2023 Services Authority and Internal Decree No.039/SK-BMD/
tanggal 25 September 2023, Komite Pemantau Risiko DIR/2023 dated September 25th, 2023, the Risk Monitoring
beranggotakan 3 (tiga) orang. Bapak Katio selaku Committee consists of 3 (three) members. Mr. Katio as
Komisaris Independen menjabat sebagai Ketua Komite Independent Commissioner serves as the Chairman
Pemantau Risiko dengan anggota Bapak Adanan Silaban of the Risk Monitoring Committee with members Mr.
(seorang pihak independen yang memiliki keahlian di Adanan Silaban (an independent party with expertise
bidang manajemen risiko), dan Bapak Chandra Tandiono in risk management), and Mr. Chandra Tandiono (an
(seorang dari pihak independen yang memiliki keahlian independent party with expertise in finance). Members
di bidang keuangan). Anggota Komite Pemantau Risiko of the Risk Monitoring Committee are appointed and
diangkat dan diberhentikan oleh Dewan Komisaris. dismissed by the Board of Commissioners.
Anggota Komite Pemantau Risiko diangkat untuk Members of the Risk Oversight Committee are appointed
masa tugas 5 (lima) tahun dan dapat dipilih kembali. for a term of 5 (five) years and may be re-elected.
Keanggotaan Komisaris independen dalam Komite Membership of independent Commissioners in the Risk
Pemantau Risiko mengikuti masa jabatan Dewan Oversight Committee follows the term of office of the
Komisaris yang diatur dalam anggaran dasar Bank. Board of Commissioners as stipulated in the Bank’s
Keanggotaan dan masa tugas pihak independen articles of association. The membership and term
dalam Komite Pemantau Risiko dapat direview kembali of office of independent parties in the Risk Oversight
sewaktu-waktu sesuai kebutuhan. Committee can be reviewed at any time as needed.
Susunan Anggota Komite Pemantau Risiko Composition of Risk Oversight Committee
Members
Katio
Ketua Komite Pemantau Risiko
Chairman of Risk Oversight Committee
Komisaris Independen
Independent Commissioner
Adanan Silaban Kiki Farida Ferine
Anggota Komite Pemantau Risiko Anggota Komite Pemantau Risiko
Member of Risk Oversight Committee Member of Risk Oversight Committee
234 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Riwayat Anggota Komite Audit Background of Audit Committee Members
Katio Usia : 81 Tahun
Age 81 years old
Ketua Komite Pemantau Risiko Kewarganegaraan : Indonesia
Chairman of Risk Oversight Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1999 S-2 Magister Manajemen Master’s Degree of Management
Tahun
Pengalaman Kerja Career Experiences
Year
1965-1971 Pemeriksa pada Kantor Akuntan Negara Auditor at State Finance Department
1965-1971 Departemen Keuangan Accountant Office
1971-1983 Kepala Seksi Bidang Agraris pada DJPKN/BPKP DJPKN/BPKP Agrarian Section Chief
1971-1983
1984-2008 Dosen Tetap Jurusan Akuntansi Fakultas Lecturer at Faculty of Economy, USU Medan
1984-2008 Ekonomi USU Medan
1984-sekarang Pimpinan Kantor Akuntan Publik Drs. Katio dan Chairman of Drs. Katio and Partners Public
1984-now Rekan Accountant Office and Management
Consultant
1995-1999 Anggota Dewan Audit Bank Mestika Member of Audit Board Bank Mestika
1995-1999
2000-2013 Juli Komisaris Independen PT. Bank Mestika Dharma Independent Commissioner PT. Bank Mestika
2000-2013 July Dharma
2007-2013 Juli Ketua Komite Audit PT. Bank Mestika Dharma Chairman of the Audit Committee PT. Bank
2007-2013 July Mestika Dharma
2009-2013 Juli Ketua Komite Remunerasi dan Nominasi PT. Chairman of Remuneration and Nomination
2009-2013 July Bank Mestika Dharma Committee PT. Bank Mestika Dharma
2015-2016 Plt. Ketua Komite Pemantau Risiko PT. Bank Chairman of the Tasks Execution of Risk Oversight
2015-2016 Mestika Dharma, Tbk. Committee PT. Bank Mestika Dharma, Tbk.
2013 Juli-2020 Ketua Komite Audit PT. Bank Mestika Dharma, Chairman of the Audit Committee PT. Bank
September Tbk. Mestika Dharma, Tbk.
2013 July-2020
September
2013 Juli- Komisaris Independen PT. Bank Mestika Dharma, Independent Commissioner of PT. Bank Mestika
sekarang Tbk. Dharma, Tbk.
2013 July-now
2013 Juli- Ketua Komite Remunerasi and Nominasi PT. Chairman of Remuneration and Nomination
sekarang Bank Mestika Dharma, Tbk. Committee PT. Bank Mestika Dharma, Tbk.
2013 July-now
2020 September- Ketua Komite Pemantau Risiko PT. Bank Mestika Chairman of Risk Oversight Committee PT. Bank
sekarang Dharma, Tbk. Mestika Dharma, Tbk.
2020 September-
now
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 235
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Adanan Silaban Usia : 65 Tahun
Age 65 years old
Anggota Komite Pemantau Risiko Kewarganegaraan : Indonesia
Member of Risk Oversight Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1988 S-1 Ekonomi Economy Bachelor’s Degree
1994 S-2 Akuntansi Master’s Degree of Accounting
2009 S-3 Akuntansi Doctoral Degree of Accounting
2019 Certification in Audit Committee Practices (CACP) Certification in Audit Committee Practices (CACP)
2019 Certified Enterprise Risk Analyst (CERA) Certified Enterprise Risk Analyst (CERA)
Tahun
Pengalaman Kerja Career Experiences
Year
1987-sekarang Dosen di Universitas Nomensen Sumatera Utara Lecturer at Nomensen University of North
1987-now Sumatera
2007-2013 Juli Anggota Komite Audit PT. Bank Mestika Dharma Member of Audit Committee PT. Bank Mestika
2007-2013 July Dharma
2013 Juli- Anggota Komite Audit PT. Bank Mestika Dharma, Member of Audit Committee PT. Bank Mestika
September 2020 Tbk. Dharma, Tbk.
2013 July-
September 2020
2020 September- Anggota Pemantau Risiko PT. Bank Mestika Member of Risk Oversight Committee PT. Bank
sekarang Dharma, Tbk. Mestika Dharma, Tbk.
2020 September-
now
Chandra Tandiono Usia : 59 Tahun
Age 59 years old
Anggota Komite Pemantau Risiko Kewarganegaraan : Indonesia
Member of Risk Oversight Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1989 S-1 Ekonomi Economy Bachelor’s Degree
Tahun
Pengalaman Kerja Career Experiences
Year
1989-1993 Kantor Akuntan Publik Haryono Junianto dan Haryono Junianto and Sapto Public Accountant
1989-1993 Sapto
1993-2008 Kantor Akuntan Publik Drs. Togar Manik Drs. Togar Manik Public Accountant
1993-2008
2009-2016 Kantor Akuntan Publik Erzito Erzito Public Accountant
2009-2016
2006-sekarang Advisor Audit Internal dan Perpajakan pada Advisor Internal Audit and Tax at
2006-now PT. Teguh Metta Internusa PT. Teguh Metta Permata
2011-sekarang Advisor Audit Internal dan Perpajakan pada Advisor Internal Audit and Tax at
2011-now PT. Srinaga Permata PT. Srinaga Permata
2020-sekarang Anggota Pemantau Risiko PT. Bank Mestika Member of Risk Oversight Committee PT. Bank
2020-now Dharma, Tbk. Mestika Dharma, Tbk.
236 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 237
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan Tanggung Jawab komite Duties and Responsibilities of the Risk
Pemantau Risiko Oversight Committee
Bank telah memiliki Pedoman dan Tata Tertib Kerja The Bank has a Risk Oversight Committee Charter which
Komite Pemantau Risiko yang telah ditetapkan melalui has been established through Decree No.039/SK-BMD/
SK No.039/SK-BMD/DIR/2023 tanggal 25 September 2023. DIR/2023 dated September 25th, 2023.
• Melakukan evaluasi kesesuaian antara kebijakan • Evaluating the conformity between risk management
manajemen risiko dan pelaksanaan kebijakan Bank. policies and the implementation of the Bank’s
policies.
• Pemantauan dan evaluasi pelaksanaan tugas Komite • Monitoring and evaluating the implementation of the
Manajemen Risiko dan Bagian Manajemen Risiko. duties of the Risk Management Committee and Risk
Management Section.
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the Board of
berdasarkan hasil evaluasi yang telah dilakukan. Commissioners based on the results of the evaluation
that has been carried out.
• Membantu Dewan Komisaris dalam proses • Assisting the Board of Commissioners in the process
pemberian persetujuan kebijakan manajemen risiko. of approving risk management policies.
• Membantu Dewan Komisaris menyusun laporan- • Assisting the Board of Commissioners in preparing
laporan yang dibutuhkan terkait dalam pelaksanaan required reports related to the implementation of the
tugas Komite Pemantau Risiko. duties of the Risk Monitoring Committee.
• Komite Pemantau Risiko berwenang melakukan • The Risk Monitoring Committee is authorized to
kegiatan dalam pelaksanaan tugas dan tanggung carry out activities in the implementation of the
jawab komite. committee’s duties and responsibilities.
• Anggota Komite Pemantau Risiko wajib melaksanakan • Members of the Risk Monitoring Committee shall
tugas, tanggung jawab, dan wewenang dengan carry out their duties, responsibilities and authorities
berintegritas, independen, memiliki kompetensi serta with integrity, independence, competence and
menjaga reputasi. reputation.
Independensi Komite Pemantau Risiko Risk Oversight Committee Independency
Seluruh anggota Komite Pemantau Risiko adalah All members of the Risk Oversight Committee are
Pihak Independen sehingga tidak memiliki hubungan Independent Parties and therefore have no financial,
keuangan, kepengurusan, kepemilikan saham dan/ management, share ownership and/or family
atau hubungan keluarga dengan Dewan Komisaris, relationships with the Board of Commissioners,
Direksi dan/atau Pemegang Saham Pengendali atau Board of Directors and/or Controlling Shareholders or
hubungan dengan Bank yang dapat mempengaruhi relationships with the Bank that may affect their ability
kemampuannya untuk bertindak independen. to act independently.
Rapat Komite Pemantau Risiko Risk Oversight Committee meetings
Rapat Komite Pemantau Risiko diselenggarakan minimal Risk Oversight Committee meetings are held at least
1 (satu) kali dalam 1 (satu) bulan, sepanjang tahun 2024 once a month, throughout 2024 the Risk Oversight
Komite Pemantau Risiko melakukan rapat sebanyak 12 Committee met 12 (twelve) times. Risk Oversight
(dua belas) kali. Rapat Komite Pemantau Risiko hanya Committee meetings can only be held if attended by
dapat dilaksanakan jika dihadiri mayoritas anggota the majority of committee members, which is more than
komite, yaitu lebih dari 50%. Rapat dapat diselenggarakan 50%. Meetings can be held either by physical presence or
baik dengan kehadiran fisik maupun melalui media through electronic media or a combination of both.
elektronik atau kombinasi antara keduanya.
Keputusan dalam rapat Komite Pemantau Risiko Decisions in the Risk Oversight Committee meetings are
terlebih dahulu dilakukan berdasarkan musyawarah first made based on deliberation for consensus. In the
untuk mufakat. Dalam hal tidak terjadi musyawarah event that deliberation for consensus does not occur,
untuk mufakat, pengambilan keputusan dilakukan decision making is based on a majority vote. The results
berdasarkan suara terbanyak. Hasil rapat Komite of the Risk Oversight Committee meetings shall be set
Pemantau Risiko wajib dituangkan dalam risalah rapat forth in the minutes of meetings and documented.
dan didokumentasikan.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 237
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Frekuensi Rapat Komite Pemantau Risiko Frequency of Risk Oversight Committee
Meetings
Anggota Komite Jabatan Jumlah Rapat Kehadiran % Kehadiran
Committee Member Position Meeting Frequency Attendance % Attendance
Katio Ketua Komite Pemantau Risiko 12 (dua belas) kali 12 100%
Chairman of Risk Oversight Committee 12 (twelve) times
Adanan Silaban Anggota Komite Pemantau Risiko 12 100%
Member of Risk Oversight Committee
Chandra Tandiono Anggota Komite Pemantau Risiko 11 91.67%
Member of Risk Oversight Committee
Program Kerja Komite Pemantau Risiko dan Risk Oversight Committee Work Program
Realisasi Program kerja Komite Pemantau and Realization of Risk Oversight
Risiko Committee Work Program
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
1 Melakukan evaluasi kes- Komite Pemantau Risiko melakukan evaluasi kesesuaian antara kebijakan manaje-
esuaian antara kebijakan men risiko dan pelaksanaan kebijakan Bank pada bulan Desember 2024. Hasil eval-
manajemen risiko dan uasi menunjukkan bahwa kebijakan tersebut diterapkan secara memadai dengan
pelaksanaan kebijakan output risiko komposit yang berhasil dikelola pada level “Low to Moderate”.
Bank
Kesesuaian kebijakan Manajemen Risiko dengan pelaksanaannya juga dipantau
Evaluate the suitability of secara berkala pada Rapat Komite Pemantau Risiko yang dilakukan secara bulanan
risk management policies dengan melakukan pemantauan terhadap realisasi eksposur risiko dibandingkan
and the implementation dengan Kebijakan Risk Appetite Threshold dan Risk Tolerance yang diatur didalam
of the Bank's policies. SK Internal No.052/SK-BMD/DIR/2023 yang ditetapkan tanggal 18 Desember 2023
yang mulai berlaku pada Januari 2024, SK Internal No.009/SK-BMD/DIR/2024 yang
ditetapkan tanggal 21 Maret 2024, dan penyesuaian Risk Appetite Threshold dan
Risk Tolerance Indikator Penilaian Risiko Inheren yang ditetapkan melalui SK Internal
No.039/SK-BMD/DIR/2024 pada tanggal 25 Juni 2024.
The Risk Oversight Committee evaluated the suitability of the risk management
policy and the implementation of the Bank's policy in December 2024. The results of
the evaluation showed that the policy was adequately implemented with the output
composite risk being successfully managed at the “Low to Moderate” level.
The suitability of Risk Management policies with their implementation is also moni-
tored regularly at the Risk Oversight Committee Meetings which are conducted on a
monthly basis by monitoring the realization of risk exposures compared to the Risk
Appetite Threshold and Risk Tolerance Policies stipulated in Internal Decree No.052 /
SK-BMD/DIR/2023 stipulated on December 18th, 2023 which came into effect in Jan-
uary 2024, Internal Decree No.009/SK-BMD/DIR/2024 stipulated on March 21st, 2024,
and adjustments to the Risk Appetite Threshold and Risk Tolerance of Inherent Risk
Assessment Indicators stipulated through Internal Decree No.039/SK-BMD/DIR/2024
on June 25th, 2024.
238 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
2 Pemantauan dan evaluasi Komite Manajemen Risiko sepanjang tahun 2024 menyelenggarakan rapat seban-
pelaksanaan tugas Komite yak 4 (empat) kali, rapat Komite Manajemen Risiko tersebut membahas eksposur
Manajemen Risiko dan risiko Bank, kebijakan internal terkait pengelolaan risiko, penetapan limit-limit tran-
Bagian Manajemen Risiko saksi, penetapan hak akses pengguna TI, penetapan limit yang tertuang dalam Risk
Appetite Threshold dan Risk Tolerance serta kebijakan-kebijakan Regulator terkait
Monitoring and evaluating dengan penerapan manajemen risiko.
the implementation of the
duties of the Risk Manage- Bagian Manajemen Risiko Bank Mestika telah melaksanakan tugas dan tanggung
ment Committee and Risk jawab, yang meliputi:
Management Section. 1. Memberikan masukan kepada Direksi dalam penyusunan kebijakan, strategi dan
kerangka manajemen risiko,
2. Mengembangkan prosedur dan alat untuk identifikasi, pengukuran, pemantauan
dan pengendalian risiko,
3. Mendesain dan menerapkan perangkat yang dibutuhkan dalam penerapan
manajemen risiko,
4. Memantau implementasi kebijakan, strategi dan kerangka manajemen risiko
yang direkomendasikan oleh Komite Manajemen Risiko dan yang telah disetujui
oleh Direksi,
5. Memantau posisi atau eksposur risiko secara keseluruhan, maupun per risiko ter-
masuk pemantauan kepatuhan terhadap toleransi risiko dan limit yang ditetap-
kan,
6. Melakukan stress testing guna mengetahui dampak dari implementasi kebija-
kan dan strategi manajemen risiko terhadap portofolio atau kinerja Bank secara
keseluruhan,
7. Mengkaji usulan produk dan/ atau aktivitas baru yang dikembangkan oleh suatu
unit tertentu Bank yang difokuskan terutama pada aspek kemampuan Bank
untuk mengelola produk dan/ atau aktivitas baru termasuk kelengkapan sistem
dan prosedur yang digunakan serta dampaknya terhadap eksposur risiko Bank
secara keseluruhan,
8. Memberikan rekomendasi kepada satuan kerja bisnis dan/ atau kepada Komite
Manajemen Risiko terkait penerapan manajemen risiko antara lain mengenai
besaran atau maksimum eksposur risiko yang dapat dipelihara Bank,
9. Mengevaluasi akurasi dan validitas data yang digunakan oleh Bank untuk men-
gukur risiko bagi Bank yang menggunakan model untuk keperluan intern,
10. Menyusun dan menyampaikan laporan profil risiko kepada
Presiden Direktur, Direktur Kepatuhan, dan Ketua Komite Manajemen Risiko seca-
ra triwulanan,
11. Melaksanakan kaji ulang secara berkala dengan frekuensi yang disesuaikan
kebutuhan Bank, untuk memastikan:
a. Kecukupan kerangka manajemen risiko,
b. Keakuratan metodologi penilaian risiko, dan
c. Kecukupan sistem informasi manajemen risiko
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 239
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
The Risk Management Committee held 4 (four) meetings throughout 2024, the Risk
Management Committee meetings discussed the Bank’s risk exposure, internal
policies related to risk management, determination of transaction limits, determi-
nation of IT user access rights, determination of limits contained in the Risk Appetite
Threshold and Risk Tolerance and Regulatory policies related to the implementation
of risk management.
Bank Mestika’s Risk Management Department has carried out its duties and respon-
sibilities, which include:
1. Provide inputs to the Board of Directors in the formulation of risk management
policies, strategies and framework,
2. Develop procedures and tools for risk identification, measurement, monitoring
and control,
3. Designing and implementing tools required in the implementation of risk man-
agement,
4. Monitor the implementation of risk management policies, strategies and frame-
works recommended by the Risk Management Committee and approved by the
Board of Directors,
5. Monitor the overall risk position or exposure, as well as per risk, including moni-
toring compliance with risk tolerances and limits set,
6. Conduct stress testing to determine the impact of the implementation of risk
management policies and strategies on the Bank’s portfolio or overall perfor-
mance,
7. Reviewing the proposed new products and/or activities developed by a par-
ticular unit of the Bank, focusing primarily on the Bank’s ability to manage new
products and/or activities including the completeness of the systems and pro-
cedures used and their impact on the Bank’s overall risk exposure,
8. Provide recommendations to business units and/or to the Risk Management
Committee regarding the implementation of risk management, among others,
regarding the amount or maximum risk exposure that the Bank can maintain,
9. Evaluate the accuracy and validity of data used by the Bank to measure risk for
Banks that use models for internal purposes,
10. Prepare and submit risk profile reports to
President Director, Compliance Director, and Chairman of the Risk Management
Committee on a quarterly basis,
11. Carry out periodic reviews with a frequency adjusted to the needs of the Bank, to
ensure:
a. The adequacy of the risk management framework
b. The accuracy of the risk assessment methodology, and
c. Adequacy of risk management information system
240 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
3 Memberikan rekomendasi Sepanjang periode tahun 2024, Komite Pemantau Risiko melaksanakan rapat
kepada Dewan Komisaris sebanyak 12 (dua belas) kali dengan melakukan berbagai pembahasan terkait
berdasarkan hasil evaluasi dengan:
yang telah dilakukan. 1. Pemantauan risiko inheren Bank
2. Profil Risiko Bank
Provide recommendations 3. Tingkat Kesehatan Bank
to the Board of Commis- 4. ICAAP
sioners based on the re- 5. Tingkat Keamanan Siber Bank
sults of the evaluation that 6. Stress Test Risiko Kredit, Pasar dan Likuiditas
has been carried out. 7. Pencapaian Rencana Bisnis Bank
8. Pencapaian Rencana Strategis TI
9. Penyesuaian RAT & RT Bank
10. Trend Pertumbuhan Bank
11. Hak Akses Pengguna TI berdasarkan Kodefikasi
12. Limit Operator dan Otorisasi Transaksi
13. Limit Transaksi PUAB
14. Limit Transaksi Obligasi
15. Limit Transaksi GMRA
16. Limit Transaksi Forex
17. Limit Transaksi Dealer
18. Implementasi Pelindungan Data Pribadi
19. Hasil Review SOP Legal
20. Tugas Anggota Komite Pemantau Risiko
21. Suku Bunga Dasar Kredit
22. Recovery Plan & Resolution Plan
23. Penyesuaian Komite Manajemen Risiko
24. Evaluasi Kinerja Bagian Manajemen Risiko 2024
25. Evaluasi Komite Manajemen Risiko 2024
26. Evaluasi Komite Pemantau Risiko 2024
27. Risk Capacity
28. Risk Appetite Threshold & Risk Tolerance 2025
29. Risk Appetite Threshold & Risk Tolerance Keamanan Siber 2025
30. Kaji Ulang & Evaluasi Pengukuran Risiko 2024
31. Kaji Ulang & Evaluasi Pengukuran Risiko Siber 2024
32. Kaji Ulang & Evaluasi Hak Akses Pengguna TI 2024
33. Penyesuaian Kebijakan & Pedoman Manajemen Risiko
34. Due Diligence Counterparty ATMR Kredit 2024
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 241
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
Throughout the period of 2024, the Risk Oversight Committee held 12 (twelve) meet-
ings by conducting various discussions related to:
1. Bank Inherent Risk Monitoring
2. Bank Risk Profile
3. Health Level of the Bank
4. ICAAP
5. Bank Cybersecurity Level
6. Stress Test of Credit, Market and Liquidity Risk
7. Achievement of the Bank’s Business Plan
8. Achievement of the IT Strategic Plan
9. Bank RAT & RT adjustments
10. Bank growth trends
11. IT User Access Rights Based on Codification
12. Operator Limits and Transaction Authorization
13. PUAB Transaction Limit
14. Bond Transaction Limits
15. GMRA Transaction Limit
16. Forex Transaction Limits
17. Dealer Transaction Limits
18. Implementation of Personal Data Protection
19. Legal SOP Review Results
20. Duties of Risk Oversight Committee Members
21. Basic Credit Interest Rate
22. Recovery Plan & Resolution Plan
23. Adjustment of the Risk Management Committee
24. Performance Evaluation of the Risk Management Department 2024
25. Evaluation of the 2024 Risk Management Committee
26. Evaluation of the 2024 Risk Oversight Committee
27. Risk Capacity
28. Risk Appetite Threshold & Risk Tolerance 2025
29. Risk Appetite Threshold & Risk Tolerance for Cybersecurity 2025
30. Review & Evaluation of Risk Measurements 2024
31. Review & Evaluation of Cyber Risk Measurements 2024
32. Review & Evaluation of IT User Access Rights 2024
33. Adjustment of Risk Management Policies & Guidelines
34. Due Diligence Counterparty ATMR Credit 2024
Rapat pada tanggal 24 Januari 2024 menghasilkan rekomendasi:
1. Melakukan inovasi produk kredit maupun DPK yang didasari dengan analisis yang
memadai sebaga bentuk pengelolaan strategic risk dalam pencapaian rencana
bisnis tahun 2024,
2. Mempertimbangkan pengembangan yang dilakukan sesuai dengan rencana
strategis IT, perlu meningkatkan kemampuan baik pada perangkat maupun SDM
termasuk awareness dari seluruh karyawan dalam memitigasi risiko terutama dari
aspek keamanan siber.
The meeting on January 24th, 2024 resulted in the following recommendations:
1. Innovate credit and deposits products based on adequate analysis as a form of
strategic risk management in achieving the 2024 business plan,
2. Considering the development carried out in accordance with the IT stra-
tegic plan, it is necessary to improve the capabilities of both devices and human
resources including awareness of all employees in mitigating risks, especially from
the aspect of cyber security.
Rapat pada tanggal 27 Februari 2024 menghasilkan rekomendasi: Memastikan ke-
cukupan pencadangan untuk memitigasi risiko kredit khususnya dari NPL kelompok
debitur inti.
The meeting on February 27th, 2024 resulted in recommendations: Ensure adequate
provisioning to mitigate credit risk, especially from Non Performing Loan of core
debtor groups.
242 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
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Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
Rapat pada tanggal 20 Maret 2024 menghasilkan rekomendasi: Menetapkan penye-
suaian Risk Appetite Threshold & Risk Tolerance terhadap indikator pengukuran
risiko inheren pada risiko operasional.
The meeting on March 20th, 2024 resulted in recommendations: Establish Risk Appe-
tite Threshold & Risk Tolerance adjustments to inherent risk measurement indicators
in operational risk.
Rapat pada tanggal 25 April 2024 menghasilkan rekomendasi:
1. Melakukan evaluasi penanganan NPL yang meningkat terutama pada kelompok
debitur inti.
2. Melakukan pemantauan saat ini dan dampaknya terhadap Bank terutama dari
nilai tukar dan yield surat berharga.
3. Melakukan pengujian stress test secara berkala untuk mengukur dampak dari
perubahan kondisi pasar terhadap Bank terutama permodalan dan aset likuid.
The meeting on April 25th, 2024 resulted in recommendations:
1. Evaluate the handling of Non Performing Loan that have increased, especially in
the core debtor group.
2. Conduct current monitoring and its impact on the Bank especially from exchange
rates and securities yields.
3. Conduct regular stress tests to measure the impact of changes in market condi-
tions on the Bank, especially capital and liquid assets.
Rapat pada tanggal 28 Mei 2024 menghasilkan rekomendasi: Mengevaluasi ke-
mampuan membayar dari debitur yang NPL untuk menetapkan penanganan yang
tepat, salah satunya dengan restrukturisasi kredit.
The meeting on May 28th, 2024 resulted in recommendations:
Evaluate the ability to pay of Non Performing Loan debtors to determine appropriate
handling, one of which is by restructuring loans.
Rapat pada tanggal 25 Juni 2024 menghasilkan rekomendasi:
1. Menetapkan penyesuaian terhadap Kebijakan dan Pedoman Manajemen Risiko,
Risk Appetite Threshold dan Risk Tolerance serta struktur Komite Manajemen Risi-
ko.
2. Memperhatikan keseimbangan antara kenaikan kredit dengan kenaikan DPK den-
gan memperhatikan LDR/RIM target.
The meeting on June 25th, 2024 resulted in recommendations:
1. Establish adjustments to the Risk Management Policy and Guidelines, Risk Appe-
tite Threshold and Risk Tolerance as well as the structure of the Risk Management
Committee.
2. Pay attention to the balance between the increase in credit and the increase in
deposits by considering the LDR/RIM target.
Rapat pada tanggal 22 Juli 2024 menghasilkan rekomendasi:
1. Melakukan upaya peningkatan pencapaian terhadap beberapa kinerja Bank,
seperti realisasi pencapaian DPK sebesar 97,68% dari target yang ditetapkan dan
pencapaian laba Bank sebesar 77,42% dari target pada periode Semester I 2024.
2. Berkaitan dengan meningkatnya unsur ketidakpastian, maka perlu penguatan
pengelolaan risiko kredit.
The meeting on July 22nd, 2024 resulted in recommendations:
1. Make efforts to improve the achievement of some of the Bank's performance,
such as the realization of the achievement of deposits of 97.68% of the target set
and the achievement of the Bank's profit of 77.42% of the target in the first semes-
ter period of 2024.
2. In connection with the increasing element of uncertainty, it is necessary to
strengthen credit risk management.
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Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
Rapat pada tanggal 27 Agustus 2024 menghasilkan rekomendasi:
1. Mempertimbangkan bobot perhitungan ATMR Kredit pada kelonggaran tarik yang
meningkat hingga 40%, maka perlu melakukan evaluasi terhadap utilisasi peng-
gunaan PRK yang diberikan kepada debitur.
2. Pertumbuhan kredit (8,71% ytd posisi Juli-24) yang tidak sebanding dengan per-
tumbuhan DPK (0,35% ytd posisi Juli-24), perlu dilakukan upaya untuk meningka-
tkan DPK terutama CASA.
The meeting on August 27th, 2024 resulted in recommendations:
1. Considering the weight of the Credit RWA calculation the withdrawal allowance
which has increased to 40%, it is necessary to evaluate the utilization of the use of
PRK given to debtors.
2. Credit growth (8.71% ytd July-24 position) which is not proportional to the growth
of third party funds (0.35% ytd July-24 position), it is necessary to make efforts to
increase third party funds, especially CASA.
Rapat pada tanggal 24 September 2024 menghasilkan rekomendasi:
1. Kebijakan Maturitas Digital perlu mengatur prosedur review hasil penilaiannya
untuk memastikan objektivitas dari hasil penilaian.
2. Belum terdapat dokumen gap analysis yang memadai untuk menginventarisir ak-
tivitas apa saja yang perlu dilakukan oleh Bank terutama penyesuaian kebijakan/
prosedur yang dibutuhkan dalam aktivitas operasional dari seluruh satuan kerja
yang terkait dengan penerapan UU PDP. Mengingat tenggat waktu pemenuhan
kurang dari 1 (satu) bulan yaitu pada 17 Oktober 2024 maka perlu segera meny-
usun gap analysis yang memadai termasuk timeframe pemenuhannya.
3. Menyusun dan menetapkan kebijakan serta prosedur Pelindungan Data Pribadi
dan aktivitas Bagian Legal dengan memadai. Hal tersebut merupakan aspek pe-
nilaian KPMR risiko operasional dan risiko hukum serta aspek GCG pada gover-
nance structure pilar penerapan manajemen risiko.
The meeting on September 24th, 2024 resulted in recommendations:
1. The Digital Maturity Policy needs to regulate the procedure for reviewing the as-
sessment results to ensure the objectivity of the assessment results.
2. There is no adequate gap analysis document to inventory what activities need
to be carried out by the Bank, especially the adjustment of policies/ procedures
needed in the operational activities of all work units related to the implementation
of the PDP Law. Considering that the deadline for fulfillment is less than 1 (one)
month, namely on October 17th, 2024, it is necessary to immediately prepare an
adequate gap analysis including the fulfillment timeframe.
3. Adequately develop and establish policies and procedures for Personal Data
Protection and Legal Section activities. This is an aspect of the KPMR assessment
of operational risk and legal risk and the GCG aspect of the governance structure
pillar of risk management implementation.
Rapat pada 21 Oktober 2024 menghasilkan rekomendasi: Perhitungan SBDK dilaku-
kan dengan mempertimbangkan strategi bisnis per masing-masing jenis kredit
sesuai dengan business plan.
The meeting on October 21st, 2024 resulted in recommendations: The calculation of
the Prime Lending Rate is carried out by considering the business strategy for each
type of credit in accordance with the business plan.
Rapat pada tanggal 18 November 2024 menghasilkan rekomendasi: Draft Rencana
Aksi Pemulihan dan Rencana Resolusi kepada Dewan Komisaris untuk disetujui.
The meeting on November 18th, 2024 resulted in recommendations: Draft Recovery
Action Plan and Resolution Plan to the Board of Commissioners for approval.
244 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
Rapat pada 17 Desember 2024 menghasilkan rekomendasi:
1. Menetapkan Surat Keputusan, sebagai berikut:
- Kebijakan dan Pedoman Manajemen Risiko,
- Risk Appetite Threshold & Risk Tolerance Risiko Inheren,
- Risk Appetite Threshold & Risk Tolerance Risiko Keamanan Siber.
2. Menetapkan penyesuaian KPT Pengelolaan Risiko Siber.
The meeting on December 17th, 2024 resulted in recommendations:
1. Establish the Decision Letter, as follows:
- Risk Management Policy and Guidelines,
- Risk Appetite Threshold & Risk Tolerance for Inherent Risk,
- Risk Appetite Threshold & Risk Tolerance for Cyber Security Risk.
2. Establish the adjustment of Cyber Risk Management Written Procedure Policy.
4 Membantu Dewan Ko- Beberapa Kebijakan terkait dengan Manajemen Risiko pada Periode tahun 2024
misaris dalam proses yang telah melalui evaluasi oleh Komite Pemantau Risiko dan disahkan oleh Dewan
pemberian persetujuan Komisaris:
kebijakan Manajemen 1. SK No.009/SK-BMD/DIR/2024 perihal Penyesuaian Risk Appetite Threshold dan Risk
Risiko. Tolerance Indikator Penilaian Risiko Inheren.
2. SK No.038/SK-BMD/DIR/2024 perihal Kebijakan dan Pedoman Manajemen Risiko PT
Assist the Board of Com- Bank Mestika Dharma, Tbk.
missioners in the process 3. SK No.039/SK-BMD/DIR/2024 perihal Penyesuaian Risk Appetite Threshold dan Risk
of approving Risk Man- Tolerance Indikator Penilaian Risiko Inheren.
agement policies. 4. SK No.040/SK-BMD/DIR/2024 perihal Komite Manajemen Risiko PT Bank Mestika
Dharma, Tbk.
5. SK No.067/SK-BMD/DIR/2024 perihal Kebijakan dan Pedoman Manajemen Risiko PT
Bank Mestika Dharma, Tbk.
6. SK No.068/SK-BMD/DIR/2024 perihal Risk Appetite Threshold dan Risk Tolerance.
7. SK No.069/SK-BMD/DIR/2024 perihal Risk Appetite Threshold dan Risk Tolerance
Risiko Keamanan Siber.
Several Policies related to Risk Management for the Period of 2024 that have been
evaluated by the Risk Oversight Committee and endorsed by the BoC:
1. Decree No.009/SK-BMD/DIR/2024 regarding Adjustment of Risk Appetite Threshold
and Risk Tolerance Indicators for Inherent Risk Assessment.
2. Decree No.038/SK-BMD/DIR/2024 regarding Risk Management Policy and Guide-
lines of PT Bank Mestika Dharma, Tbk.
3. Decree No.039/SK-BMD/DIR/2024 regarding Adjustment of Risk Appetite Threshold
and Risk Tolerance of Inherent Risk Assessment Indicators.
4. Decree No.040/SK-BMD/DIR/2024 regarding the Risk Management Committee of
PT Bank Mestika Dharma, Tbk.
5. Decree No.067/SK-BMD/DIR/2024 regarding Risk Management Policy and Guide-
lines of PT Bank Mestika Dharma, Tbk.
6. Decree No.068/SK-BMD/DIR/2024 regarding Risk Appetite Threshold and Risk Tol-
erance.
7. Decree No.069/SK-BMD/DIR/2024 regarding Risk Appetite Threshold and Risk Tol-
erance for Cyber Security Risk.
5 Membantu Dewan Membantu support data terkait fungsi komite pemantau risiko untuk keperluan
Komisaris menyusun Laporan Pengawasan Rencana Bisnis, Laporan Pengawasan Dewan Komisaris yang
laporan - laporan yang dilaporkan kepada Otoritas Jasa Keuangan secara semesteran, dan Laporan Hasil
dibutuhkan terkait dalam Pengawasan Dewan Komisaris Penyedia Jasa Pembayaran yang dilaporkan secara
pelaksanaan tugas Komite tahunan.
Pemantau Risiko.
Assist in supporting data related to the risk monitoring committee function for the
Assist the BoC in prepar- purposes of the Business Plan Supervisory Report, the Board of Commissioners
ing required reports relat- Supervisory Report reported to the Financial Services Authority on a semi-annual
ed to the implementation basis, and the Payment Service Provider Board of Commissioners Supervisory Report
of the duties of the Risk reported on an annual basis.
Oversight Committee.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
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Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
6 Komite Pemantau Risiko Sesuai dengan Pedoman dan Tata Tertib Kerja Komite Pemantau Risiko yang
berwenang melakukan ditetapkan melalui SK Internal No.39/SK-BMD/DIR/2023 pada tanggal 25 September
kegiatan dalam pelak- 2023, Komite Pemantau Risiko berwenang untuk melakukan Rapat sesuai dengan
sanaan tugas dan tang- kebutuhan, minimal 1 (satu) kali dalam 1 (satu) bulan dengan dihadiri mayoritas
gung jawab komite. anggota komite yaitu lebih dari 50% dengan kehadiran fisik maupun melalui media
elektronik atau kombinasi dari keduanya.
The Risk Oversight Com-
mittee is authorised to In accordance with the Guidelines and Work Rules of the Risk Oversight Committee
carry out activities in the established through Internal Decree No.39/SK-BMD/DIR/2023 on September 25th,
implementation of the 2023, the Risk Oversight Committee is authorised to conduct meetings as needed, at
committee's duties and least once a month with the presence of the majority of committee members, which
responsibilities. is more than 50% by physical presence or through electronic media or a combina-
tion of both.
7 Anggota Komite Peman- Anggota Komite Pemantau Risiko pada periode tahun 2024 ini telah melaksanakan
tau Risiko wajib melak- tugas, tanggung jawab dan wewenang sesuai dengan Pedoman dan Tata Tertib
sanakan tugas, tanggung Kerja Komite Pemantau Risiko yang ditetapkan melalui SK Internal No.39/SK-BMD/
jawab dan wewenang DIR/2023, terlihat dari partisipasi seluruh Anggota Komite yang hadir dalam rapat
dengan berintegrasi, yang diselenggarakan sebanyak 12 (dua belas) kali pada tahun ini, serta member-
independent, memiliki ikan rekomendasi-rekomendasi dalam peningkatan penerapan manajemen risiko
kompetensi serta menja- Bank. Pada tahun 2024 ini, 1 (satu) orang Anggota Komite Pemantau Risiko telah ber-
ga reputasi. hasil mendapatkan Sertifikasi Manajemen Risiko Jenjang 6 dan 7, dan 1 (satu) orang
Anggota Komite Pemantau Risiko telah berhasil mendapatkan Sertifikasi Manajemen
Members of the Risk Over- Risiko Jenjang 4. Sepanjang tahun 2024 ini seluruh anggota Komite Pemantau Risiko
sight Committee must juga mengikuti training untuk meningkatkan kompetensi dibidang manajemen
carry out their duties, risiko.
responsibilities and au-
thorities with integration, Members of the Risk Oversight Committee in the 2024 period have carried out their
independence, compe- duties, responsibilities and authorities in accordance with the Guidelines and Work
tence and maintain a Rules of the Risk Oversight Committee established through Internal Decree No.39/
good reputation. SK-BMD/DIR/2023, as seen from the participation of all Committee Members who
attended the meetings held 12 (twelve) times this year, as well as providing rec-
ommendations in improving the Bank's risk management implementation. In 2024,
1 (one) member of the Risk Oversight Committee has successfully obtained Risk
Management Certification Levels 6 and 7, and 1 (one) member of the Risk Over-
sight Committee has successfully obtained Risk Management Certification Level 4.
Throughout 2024, all members of the Risk Oversight Committee also attended train-
ing to improve competence in the field of risk management.
246 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan dan/atau peningkatan kompetensi Training and/or competency improvement
Anggota Komite Pemantau Risiko of Risk Oversight Committee Members
Judul Pelatihan Peserta
No
Training Topic Members
1 Integrated AI Innovation with ISO/IEC 42001 Katio
Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pe-
Katio;
lindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan
2 Chandra Tandiono;
Socialization of Consumer Protection related to POJK Number 22 of 2023 concern-
Adanan Silaban
ing Consumer and Community Protection in the Financial Services Sector
Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi Komisaris
3 Katio
J6 Risk Management Certification Alignment Program for Commissioners
Training Pembekalan dan Sertifikasi CGOP (Certified Governance Oversight Profes-
sional)
4 Katio
CGOP (Certified Governance Oversight Professional) Debriefing and Certification
Training
Video Learning Transformasi Digital
5 Katio
Digital Transformation Video Learning
Sosialisasi IT Security Awareness
6 Katio
IT Security Awareness Socialization
7 Certification in Audit Committee Practices (CACP) 2024 Adanan Silaban
Pengkinian/Refreshment Program Sertifikasi Manajemen Risiko Jenjang 5
8 Adanan Silaban
Level 5 Risk Management Certification Program Update/Refreshment
Sertifikasi Manajemen Risiko Jenjang 4 (Pembekalan)
9 Chandra Tandiono
Level 4 Risk Management Certification (Debriefing)
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KOMITE REMUNERASI DAN NOMINASI
Remuneration and nomination committee
Struktur, Keanggotaan, Keahlian dan Remuneration and Nomination Committee
Independensi Komite Remunerasi dan Structure, Membership, Expertise and
Nominasi Independence
Komite Remunerasi dan Nominasi Bank terdiri dari 3 The Bank’s Remuneration and Nomination Committee
(tiga) orang yakni, seorang Komisaris Independen consists of 3 (three) persons, namely, an Independent
yang mengetuai Komite Remunerasi dan Nominasi Commissioner who chairs the Remuneration and
(Bapak Katio), seorang Komisaris (Bapak Indra Halim), Nomination Committee (Mr. Katio), a Commissioner (Mr.
serta seorang Pejabat Eksekutif yang membawahi Indra Halim), and an Executive Officer in charge of Human
Sumber Daya Manusia (Ibu Rita Ana). Anggota Komite Resources (Ms. Rita Ana). Members of the Remuneration
Remunerasi dan Nominasi diangkat berdasarkan Surat and Nomination Committee are appointed based on the
Keputusan Internal Bank nomor 029/SK-BMD/DIR/2024. Bank’s Internal Decree number 029/SK-BMD/DIR/2024.
Susunan anggota Komite Remunerasi dan The composition of Remuneration and
Nominasi Nomination Committee members
Katio
Ketua Komite Remunerasi dan Nominasi
Chairman of Remuneration and Nomination Committee
Komisaris Independen
Independent Commissioner
Indra Halim Rita Ana
Anggota Komite Remunerasi dan Nominasi Anggota Komite Remunerasi dan Nominasi
Member of Remuneration and Nomination Member of Remuneration and Nomination
Committee Committee
Komisaris Kepala Divisi Human Capital
Commissioner Head of Human Capital Division
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Riwayat Anggota Komite Remunerasi dan Background of Remuneration and
Nominasi Nomination Committee
Katio Usia : 81 Tahun
Age 81 years old
Ketua Komite Remunerasi dan Nominasi Kewarganegaraan : Indonesia
Chairman of Remuneration and Nomination Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1999 S-2 Magister Manajemen Master’s Degree of Management
Tahun
Pengalaman Kerja Career Experiences
Year
1965-1971 Pemeriksa pada Kantor Akuntan Negara Auditor at State Finance Department
1965-1971 Departemen Keuangan Accountant Office
1971-1983 Kepala Seksi Bidang Agraris pada DJPKN/BPKP DJPKN/BPKP Agrarian Section Chief
1971-1983
1984-2008 Dosen Tetap Jurusan Akuntansi Fakultas Lecturer at Faculty of Economy, USU Medan
1984-2008 Ekonomi USU Medan
1984-sekarang Pimpinan Kantor Akuntan Publik Drs. Katio dan Chairman of Drs. Katio and Partners Public
1984-now Rekan Accountant Office and Management
Consultant
1995-1999 Anggota Dewan Audit Bank Mestika Member of Audit Board Bank Mestika
1995-1999
2000-2013 Juli Komisaris Independen PT. Bank Mestika Dharma Independent Commissioner PT. Bank Mestika
2000-2013 July Dharma
2007-2013 Juli Ketua Komite Audit PT. Bank Mestika Dharma Chairman of the Audit Committee PT. Bank
2007-2013 July Mestika Dharma
2009-2013 Juli Ketua Komite Remunerasi dan Nominasi PT. Chairman of Remuneration and Nomination
2009-2013 July Bank Mestika Dharma Committee PT. Bank Mestika Dharma
2015-2016 Plt. Ketua Komite Pemantau Risiko PT. Bank Chairman of the Tasks Execution of Risk Oversight
2015-2016 Mestika Dharma, Tbk. Committee PT. Bank Mestika Dharma, Tbk.
2013 Juli-2020 Ketua Komite Audit PT. Bank Mestika Dharma, Chairman of the Audit Committee PT. Bank
September Tbk. Mestika Dharma, Tbk.
2013 July-2020
September
2013 Juli- Komisaris Independen PT. Bank Mestika Dharma, Independent Commissioner of PT. Bank Mestika
sekarang Tbk. Dharma, Tbk.
2013 July-now
2013 Juli- Ketua Komite Remunerasi and Nominasi PT. Chairman of Remuneration and Nomination
sekarang Bank Mestika Dharma, Tbk. Committee PT. Bank Mestika Dharma, Tbk.
2013 July-now
2020 September- Ketua Komite Pemantau Risiko PT. Bank Mestika Chairman of Risk Oversight Committee PT. Bank
sekarang Dharma, Tbk. Mestika Dharma, Tbk.
2020 September-
now
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Indra Halim Usia : 72 Tahun
Age 72 years old
Anggota Komite Remunerasi dan Nominasi Kewarganegaraan : Indonesia
Member of Remuneration and Nomination Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
1978 S-1 Teknik Sipil Bachelor’s Degree of Civil Engineering
Tahun
Pengalaman Kerja Career Experiences
Year
1987-2013 Juli Komisaris PT. Bank Mestika Dharma Commissioner of PT. Bank Mestika Dharma
1987-2013 July
1982-1984 Direktur PT. Adipoetra Director of PT. Adipoetra
1982-1984
1986-1994 Direktur PT. Carya Pharmin Pulau Siberut Director of PT. Carya Pharmin Pulau Siberut
1986-1994
1997-sekarang Direktur Utama PT. Mestika Benua Mas President Director of PT. Mestika Benua Mas
1997-now
2009-2013 Juli Anggota Komite Remunerasi dan Nominasi PT. Member of Remuneration and Nomination
2009-2013 July Bank Mestika Dharma Committee of PT. Bank Mestika Dharma
2013 Juli-sekarang Komisaris PT. Bank Mestika Dharma, Tbk Commissioner of PT. Bank Mestika Dharma, Tbk
2013 July-now
2013 Juli-sekarang Anggota Komite Remunerasi dan Nominasi PT. Member of Remuneration and Nomination
2013 July-now Bank Mestika Dharma, Tbk Committee of PT. Bank Mestika Dharma, Tbk
Rita Ana Usia : 56 Tahun
Age 56 years old
Anggota Komite Remunerasi dan Nominasi Kewarganegaraan : Indonesia
Member of Remuneration and Nomination Committee Nationality Indonesian
Tahun
Pendidikan Formal Formal Education
Year
2003 S-1 Ekonomi Manajemen Bachelor’s Degree of Economy Majoring
Management
Tahun
Pengalaman Kerja Career Experiences
Year
1992-2000 Sekretaris Direksi PT. Bank Mestika Dharma Secretary of BoD PT. Bank Mestika Dharma
1992-2000
2000-2013 Juli Kepala Bagian Human Resource dan General Head of Human Resource and General Affair
2000-2013 July Affair PT. Bank Mestika Dharma Department PT. Bank Mestika Dharma
2009-2013 Juli Anggota Komite Remunerasi dan Nominasi Member of Remuneration and Nomination
2009-2013 July PT. Bank Mestika Dharma Committee of PT. Bank Mestika Dharma
2013 Juli-sekarang Kepala Divisi Human Capital PT. Bank Mestika Head of Human Capital Division PT. Bank
2013 July-now Dharma, Tbk Mestika Dharma, Tbk
2013 Juli-sekarang Anggota Komite Remunerasi dan Nominasi Member of Remuneration and Nomination
2013 July-now PT. Bank Mestika Dharma Committee of PT. Bank Mestika Dharma
250 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi telah memiliki The Remuneration and Nomination Committee has a
Pedoman dan Tata Tertib kerja Komite Remunerasi dan Charter which has been established through SK No.029/
Nominasi yang telah ditetapkan melalui SK No.029/SK- SK-BMD/DIR/2024 dated May 02, 2024.
BMD/DIR/2024 tanggal 02 Mei 2024.
Berikut tugas dan tanggung jawab Komite Remunerasi The following are the duties and responsibilities of the
dan Nominasi terkait dengan fungsi nominasi, yakni Remuneration and Nomination Committee related to the
nomination function, namely
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the BoC regarding:
mengenai:
o Komposisi jabatan anggota Direksi dan/atau o Composition of positions of members of the BoD
Dewan Komisaris; and/or BoC
o Kebijakan dan kriteria yang dibutuhkan dalam o Policies and criteria required in the Nomination
proses Nominasi; process;
o Kebijakan evaluasi kinerja bagi anggota Direksi o Performance evaluation policy for members of
dan/atau anggota Dewan Komisaris. the BoD and/or members of the BoC.
• Membantu Dewan Komisaris melakukan penilaian • Assist the BoC in assessing the performance of
kinerja anggota Direksi dan/atau anggota Dewan members of the BoD and/or members of the BoC
Komisaris berdasarkan tolak ukur yang telah disusun based on benchmarks that have been prepared as
sebagai bahan evaluasi; evaluation material;
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the BoC regarding
mengenai program pengembangan kemampuan capacity building programs for members of the BoD
anggota Direksi dan/atau Dewan Komisaris; and/or BoC;
• Mengidentifikasi dan memberikan rekomendasi • Identify and provide recommendations regarding
mengenai calon anggota Direksi dan/atau anggota candidates for members of the BoD and/or members
Dewan Komisaris kepada Dewan Komisaris untuk of the BoC to the BoC to be submitted to the GMS;
disampaikan kepada RUPS;
• Memberikan rekomendasi mengenai Pihak • Provide recommendations regarding Independent
Independen yang akan menjadi anggota komite- Parties who will become members of other BoC
komite Dewan Komisaris lainnya kepada Dewan committees to the BoC;
Komisaris;
• Dalam melaksanakan fungsi diatas Komite • In carrying out the above functions, the Remuneration
Remunerasi & Nominasi wajib melakukan prosedur & Nomination Committee shall perform the following
sebagai berikut: procedures:
o Menyusun komposisi dan proses nominasi o Develop the composition and nomination process
anggota Direksi dan/atau anggota Dewan for members of the BoD and/or members of the
Komisaris; BoC;
o Menyusun mekanisme dan melakukan penilaian o Develop mechanisms and conduct performance
kinerja Direksi dan Dewan Komisaris; appraisals of the BoD and the BoC;
o Menyusun kebijakan dan kriteria yang dibutuhkan o Develop policies and criteria required in the
dalam proses nominasi calon anggota Direksi nomination process of candidates for members
dan/atau anggota Dewan Komisaris; of the BoD and/or members of the BoC;
o Membantu pelaksanaan evaluasi atas kinerja o Assist in the evaluation of the performance of
anggota Direksi dan/atau anggota Dewan members of the BoD and/or members of the BoC;
Komisaris;
o Menyusun program pengembangan kemampuan o Develop a capacity building program for
anggota Direksi dan/atau anggota Dewan members of the BoD and/or members of the BoC;
Komisaris;
o Menelaah dan mengusulkan calon yang o Review and propose candidates who qualify as
memenuhi syarat sebagai anggota Direksi dan/ members of the BoD and/or members of the BoC
atau anggota Dewan Komisaris kepada Dewan to the BoC to be submitted to the GMS.
Komisaris untuk disampaikan kepada RUPS.
Berikut tugas dan tanggung jawab Komite Remunerasi The following are the duties and responsibilities of the
dan Nominasi terkait dengan fungsi remunerasi, yakni Remuneration and Nomination Committee related to the
remuneration function, namely
• Memberikan rekomendasi kepada Dewan Komisaris • Provide recommendations to the Board of
mengenai: Commissioners regarding:
o Struktur remunerasi; o Remuneration structure;
o Kebijakan atas remunerasi; o Policy on remuneration;
o Besaran atas remunerasi. o Amount of remuneration.
• Membantu Dewan Komisaris melakukan penilaian • Assist the BoC in assessing performance with the
kinerja dengan kesesuaian Remunerasi yang suitability of remuneration received by each member
diterima masing-masing anggota Direksi dan/atau of the BoD and / or BoC;
Dewan Komisaris;
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
• Membantu Dewan Komisaris dalam melakukan • Assist the BoC in evaluating the Remuneration
evaluasi terhadap kebijakan Remunerasi yang policy based on performance, risk, fairness with peer
didasarkan atas kinerja, risiko, kewajaran dengan peer groups, goals, and long-term strategies of the Bank,
group, sasaran, dan strategi jangka panjang Bank, fulfillment of reserves as stipulated in the legislation
pemenuhan cadangan sebagaimana diatur dalam and potential future income of the Bank.
perundang-undangan dan potensi pendapatan
Bank di masa yang akan datang;
• Menyampaikan hasil evaluasi dan rekomendasi • Submit evaluation results and recommendations to
kepada Dewan Komisaris mengenai: the BoC regarding:
o Kebijakan Remunerasi bagi Direksi dan Dewan o Remuneration Policy for the BoD and BoC to be
Komisaris untuk disampaikan kepada Rapat submitted to the General Meeting of Shareholders;
Umum Pemegang Saham;
o Kebijakan Remunerasi bagi Pegawai secara o Remuneration Policy for Employees as a whole to
keseluruhan untuk disampaikan kepada Direksi. be submitted to the BoD.
• Memastikan bahwa kebijakan Remunerasi telah • Ensure that the Remuneration policy is in accordance
sesuai dengan ketentuan yang berlaku; with applicable regulations;
• Dalam melaksanakan fungsi diatas Komite • In carrying out the above functions, the Remuneration
Remunerasi & Nominasi wajib melakukan prosedur & Nomination Committee shall perform the following
sebagai berikut: procedures:
o Menyusun struktur remunerasi bagi anggota o Develop a remuneration structure for members of
Direksi dan/atau anggota Dewan Komisaris. the BoD and/or members of the BoC. The structure
Struktur tersebut dapat berupa: can be in the form of:
- Gaji; - Salary;
- Honorarium; - Honorarium;
- Insentif; - Incentives;
- Tunjangan yang bersifat tetap dan/atau - Allowances that are fixed and/or variable.
variable.
o Menyusun kebijakan atas remunerasi bagi o Develop a policy on remuneration for members of
anggota Direksi dan/atau anggota Dewan the BoD and/or members of the BoC
Komisaris;
o Menyusun besaran atas remunerasi bagi anggota o Arrange the amount of remuneration for members
Direksi dan/atau anggota Dewan Komisaris; of the BoD and/or members of the BoC;
o Penyususan struktur, kebijakan dan besaran o The structure, policy and amount of remuneration
remunerasi harus memperhatikan: must consider:
- Remunerasi yang berlaku pada industri - Remuneration applicable in the industry
sesuai dengan kegiatan usaha Emiten atau in accordance with the business activities
Perusahaan Publik sejenis dan skala usaha of similar Issuers or Public Companies and
dari Emiten atau Perusahaan Publik dalam the scale of business of the Issuer or Public
industrinya; Company in the industry;
- Tugas, tanggung jawab, dan wewenang - Duties, responsibilities and authorities of
anggota Direksi dan/atau anggota Dewan members of the BoD and/or members of the
Komisaris dikaitkan dengan pencapaian BoC in relation to the achievement of goals
tujuan dan kinerja Emiten atau Perusahaan and performance of the Issuer or Public
Publik; Company;
- Target kinerja atau kinerja masing-masing - Performance targets or performance of each
anggota Direksi dan/atau anggota Dewan member of the BoD and/or member of the
Komisaris; dan BoC; and
- Keseimbangan tunjangan antara yang - Balance of benefits between fixed and
bersifat tetap dan bersifat variabel. variable.
o Struktur, kebijakan dan besaran remunerasi o The structure, policy and amount of remuneration
tersebut harus dievaluasi oleh Komite Remunerasi must be evaluated by the Remuneration &
& Nominasi paling kurang 1 (satu) kali dalam 1 Nomination Committee at least once a year.
(satu) tahun.
Independensi Komite Remunerasi dan Independence of Remuneration and
Nominasi Nomination Committee
Ketua Komite Remunerasi dan Nominasi merupakan The Chairman of the Remuneration and Nomination
pihak independen, dengan anggota yang berasal dari Committee is an independent party, with members
Komisaris Non Independen dan Pejabat Eksekutif yang coming from Non-Independent Commissioners and
membawahkan Sumber Daya Manusia. Executive Officers in charge of Human Resources.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Masa jabatan Komite Remunerasi dan Tenure of the Remuneration and
Nominasi Nomination Committee
Masa jabatan anggota Komite Remunerasi dan Nominasi The tenure of the Remuneration and Nomination
tidak lebih lama dari masa jabatan Dewan Komisaris. Committee members shall not exceed the tenure of the
Board of Commissioners.
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
meetings
Rapat Komite Remunerasi & Nominasi diselenggarakan Remuneration & Nomination Committee meetings are
secara berkala paling kurang 1 (satu) kali dalam 3 (tiga) held periodically at least once in 3 (three) months.
bulan.
Rapat Komite Remunerasi hanya dapat diselenggarakan Remuneration Committee meetings can only be held if
apabila dihadiri oleh mayoritas dari jumlah anggota attended by a majority of the total number of members
Komite Remunerasi & Nominasi; atau Salah satu dari of the Remuneration & Nomination Committee; or One
mayoritas jumlah anggota Komite remunerasi dan of the majority of the total number of members of the
Nominasi merupakan Ketua Komite Remunerasi & Remuneration & Nomination Committee is the Chairman
Nominasi. of the Remuneration & Nomination Committee.
Keputusan Rapat Komite Remunerasi dan Nominasi Decisions of the Remuneration and Nomination
dilakukan berdasarkan musyawarah untuk mufakat. Committee Meetings are made based on deliberation
Dalam hal tidak terjadi musyawarah untuk mufakat for consensus. In the event that there is no deliberation
sebagaimana dimaksud, pengambilan keputusan for consensus as intended, decision making shall be
dilakukan berdasarkan suara terbanyak dengan prinsip based on a majority vote with the principle of 1 (one)
1 (satu) orang 1 (satu) suara. Jika dalam pengambilan person 1 (one) vote. If in the decision-making process
keputusan yang dilakukan dengan cara pemungutan carried out by voting there are equal votes, the decision
suara terjadi suara yang sama banyaknya, maka is taken through a direct decision-making mechanism
keputusan diambil melalui mekanisme pengambilan by the Chairman of the Remuneration & Nomination
keputusan langsung oleh Ketua Komite Remunerasi & Committee.
Nominasi.
Perbedaan pendapat (dissenting opinion) yang Dissenting opinions that occur in committee meetings
terjadi dalam rapat komite wajib dicantumkan secara must be clearly stated in the minutes of the meeting
jelas dalam risalah rapat beserta alasan perbedaan along with the reasons for dissenting opinions.
pendapat.
Hasil rapat komite wajib dituangkan dalam risalah rapat The results of committee meetings shall be set forth in
dan didokumentasikan sesuai peraturan perundang– the minutes of meetings and documented in accordance
undangan. with laws and regulations.
Frekuensi Rapat komite Remunerasi dan Frequency of Remuneration and
Nominasi Nomination Committee Meetings
Anggota Komite Jabatan Jumlah Rapat Kehadiran % Kehadiran
Committee Member Position Meeting Frequency Attendance % Attendance
Katio Ketua Komite Remunerasi dan 6 (enam) kali 6 100%
Nominasi 6 (six) times
Chairman of Remuneration and
Nomination Committee
Indra Halim Anggota Komite Remunerasi dan 6 100%
Nominasi
Member of Remuneration and
Nomination Committee
Rita Ana Anggota Komite Remunerasi dan 6 100%
Nominasi
Member of Remuneration and
Nomination Committee
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Program Kerja dan Realisasi Program kerja Work Program and Realization of
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Work Program
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
Terkait dengan fungsi nominasi:
Related to the nomination function:
1 Memberikan rekomendasi kepada Dewan Komisaris Komposisi jabatan anggota Direksi dan Komisaris telah
mengenai: tercakup dalam Pedoman dan Tata Tertib Kerja Direksi
1) Komposisi jabatan anggota Direksi dan / atau dan/atau Dewan Komisaris.
Dewan Komisaris;
2) Kebijakan dan kriteria yang dibutuhkan dalam Kebijakan dan kriteria yang dibutuhkan dalam proses
proses Nominasi; nominasi telah tercakup dalam SK No.024/SK-BMD/DIR/2023
3) Kebijakan evaluasi kinerja bagi anggota Direksi terkait Kebijakan Suksesi Direksi dan Komisaris.
dan/atau anggota Dewan Komisaris.
Bank telah memiliki kebijakan terkait evaluasi kinerja bagi
Provide recommendations to the BoC regarding: anggota Direksi dan/atau anggota Dewan Komisaris yang
1) Composition of positions for members of the BoD telah ditetapkan melalui SK No.043/SK-BMD/DIR/2024
and/or BoC; perihal Kebijakan penilaian kinerja Direksi & Komisaris.
2) Policies and criteria required in the Nomination
process; The position composition of members of the BoD and
3) Performance evaluation policies for members of BoC has been covered in the BoD and/or BoC Charter.
the BoD and/or members of the BoC.
Policies and criteria required in the nomination process
have been covered in SK No.024/SK-BMD/DIR/2023 re-
lated to the Succession Policy of Directors and Commis-
sioners.
The Bank has a policy related to performance evaluation
for members of the BoD and / or members of the BoC
which has been determined through SK No.043/SK-BMD/
DIR/2024 regarding the Policy on performance evalua-
tion of Directors & Commissioners.
2 Membantu Dewan Komisaris melakukan penilaian Komite remunerasi akan menjalankan hal tersebut ses-
kinerja anggota Direksi dan/atau anggota Dewan uai dengan SK No.043/SK-BMD/DIR/2024 untuk penilaian
Komisaris berdasarkan tolok ukur yang telah disusun terkait kinerja anggota Direksi dan/atau Komisaris pada
sebagai bahan evaluasi. awal tahun 2025.
Assist the BoC in assessing the performance of mem- The remuneration committee will carry out this in ac-
bers of the BoD and / or members of the BoC based cordance with Decree No.043/SK BMD/DIR/2024 for the
on benchmarks that have been prepared as evalua- performance-related assessment of members of the
tion material. BoD and/or Commissioners at the beginning of 2025.
3 Memberikan rekomendasi kepada Dewan Komisaris Pada rapat Komite Remunerasi dan Nominasi periode
mengenai program pengembangan kemampuan Desember 2024 telah disampaikan rekomendasi kepada
anggota Direksi dan / atau Dewan Komisaris. Dewan Komisaris terkait program pengembangan ke-
mampuan anggota Direksi dan/atau Dewan Komisaris
Provide recommendations to the BoC regarding yakni terkait Digital Transformation, Sustainable Finance,
capacity building programs for members of the BoD Strategic Leadership, Risk Management.
and/or BoC.
At the Remuneration and Nomination Committee meet-
ing in December 2024, recommendations were submit-
ted to the BoC regarding the capacity building program
for members of the BoD and / or BoC, namely related
to Digital Transformation, Sustainable Finance, Strategic
Leadership, Risk Management.
4 Mengidentifikasi dan memberikan rekomendasi Pada periode tahun 2024 tidak terdapat aktivitas terse-
mengenai calon anggota Direksi dan/atau anggo- but.
ta Dewan Komisaris kepada Dewan Komisaris untuk
disampaikan kepada RUPS. In the 2024 period, there is no such activity.
Identify and provide recommendations regarding
candidates for members of the BoD and/or members
of the BoC to the BoC to be submitted to the GMS.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
5 Memberikan rekomendasi mengenai Pihak Inde- Pada periode tahun 2024 tidak terdapat aktivitas terse-
penden yang akan menjadi anggota komite-komite but.
Dewan Komisaris lainnya kepada Dewan Komisaris.
In the 2024 period, there is no such activity.
Provide recommendations regarding Independent
Parties who will become members of other BoC com-
mittees to the BoC.
6 Dalam melaksanakan fungsi diatas Komite Remuner- 1) Proses nominasi anggota Direksi dan/atau Komisaris
asi & Nominasi wajib melakukan prosedur sebagai telah tercakup dalam SK.
berikut: 2) Penilaian kinerja Direksi dan Dewan Komisaris untuk
1) Menyusun komposisi dan proses nominasi anggo- periode tahun 2024 akan dilaksanakan pada awal
ta Direksi dan / atau anggota Dewan Komisaris; tahun 2025.
2) Menyusun mekanisme dan melakukan penilaian 3) Proses nominasi anggota Direksi dan/atau Komisaris
kinerja Direksi dan Dewan Komisaris; telah tercakup dalam SK No.024/SK-BMD/DIR/2023
3) Menyusun kebijakan dan kriteria yang dibutuhkan terkait Kebijakan Suksesi Direksi dan Komisaris.
dalam proses nominasi calon anggota Direksi dan 4) Telah dilakukan pada rapat tanggal 22 Februari 2024.
/ atau anggota Dewan Komisaris; 5) Dilakukan pada rapat Komite Remunerasi dan Nomi-
4) Membantu pelaksanaan evaluasi atas kinerja nasi tanggal 18 Desember 2024.
anggota Direksi dan / atau anggota Dewan Komi- 6) Belum terdapat pengusulan calon anggota Direksi
saris; dan/atau Komisaris.
5) Menyusun program pengembangan kemampuan
anggota Direksi dan / atau anggota Dewan Komi- 1) The nomination process for members of the BoD
saris; and/or Commissioners has been covered in the De-
6) Menelaah dan mengusulkan calon yang memen- cree.
uhi syarat sebagai anggota Direksi dan / atau 2) The performance appraisal of the BoD and BoC for
anggota Dewan Komisaris kepada Dewan Komi- the period of 2024 will be conducted in early 2025.
saris untuk disampaikan kepada RUPS. 3) The nomination process for members of the BoD
and/or Commissioners has been covered in Decree
In carrying out the above functions, the Remuneration No.024/SK-BMD/DIR/2023 related to the BoD and
& Nomination Committee shall perform the following Commissioners Succession Policy.
procedures: 4) Conducted at the meeting on February 22nd, 2024.
1) Arrange the composition and nomination process 5) Conducted at the Remuneration and Nomination
of members of the BoD and/or members of the Committee meeting on December 18th, 2024.
BoC; 6) There has been no nomination of candidates for
2) Developing mechanisms and conducting perfor- members of the BoD and/or Commissioners.
mance appraisals of the BoD and the BoC;
3) Developing policies and criteria needed in the
nomination process of candidates for members of
the BoD and / or members of the BoC;
4) Assisting the implementation of evaluation of the
performance of members of the BoD and / or
members of the BoC;
5) Develop a capacity building program for mem-
bers of the BoD and/or members of the Board of
Commissioners;
6) Reviewing and proposing candidates who qualify
as members of the Board of Directors and/or
members of the Board of Commissioners to the
Board of Commissioners to be submitted to the
GMS.
Terkait dengan fungsi remunerasi:
Related to the remuneration function:
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
7 Memberikan rekomendasi kepada Dewan Komisaris Komite Remunerasi dan Nominasi telah melakukan
mengenai: review terhadap kebijakan remunerasi yang mencak-
1) Struktur remunerasi; up struktur remunerasi dan kebijakan atas remunerasi
2) Kebijakan atas Remunerasi; pada rapat Komite Remunerasi dan Nominasi tanggal 18
3) Besaran atas remunerasi. Desember 2024.
Provide recommendations to the BoC regarding: Besaran remunerasi telah dilakukan pembahasan pada
1) Remuneration structure; rapat Komite Remunerasi dan Nominasi tanggal 22 Feb-
2) Policy on Remuneration; ruari 2024 dan 15 Maret 2024.
3) Amount of remuneration.
The Remuneration and Nomination Committee has
reviewed the remuneration policy which includes the
remuneration structure and policy on remuneration at
the Remuneration and Nomination Committee meeting
dated December 18th, 2024.
The amount of remuneration has been discussed at the
Remuneration and Nomination Committee meetings on
February 22nd, 2024 and March 15th, 2024.
8 Membantu Dewan Komisaris melakukan penilaian Pada rapat tanggal 22 Februari 2024 telah dilakukan
kinerja dengan kesesuaian Remunerasi yang diterima pembahasan dan usulan terkait bonus, rapel gaji beser-
masing – masing anggota Direksi dan / atau Dewan ta rapel THR Direksi dan Komisaris, serta Tantiem Direksi
Komisaris. dan Dewan Komisaris.
Assist the BoC in assessing performance with the At the meeting on February 22nd, 2024, discussions and
suitability of remuneration received by each member proposals were made regarding bonuses, salary rapel
of the BoD and / or the BoC. along with THR rapel for Directors and Commissioners,
as well as Tantiem for Directors and Commissioners.
9 Membantu Dewan Komisaris dalam melakukan eval- Komite Remunerasi dan Nominasi telah melakukan eval-
uasi terhadap kebijakan Remunerasi yang didasarkan uasi terhadap kebijakan Remunerasi pada rapat tanggal
atas kinerja, risiko, kewajaran dengan peer group, 18 Desember 2024.
sasaran, dan strategi jangka panjang Bank, pemenu-
han cadangan sebagaimana diatur dalam perun- The Remuneration and Nomination Committee has
dang-undangan dan potensi pendapatan Bank di evaluated the Remuneration policy at its meeting on
masa yang akan datang. December 18th, 2024.
Assist the BoC in evaluating the Remuneration policy
based on performance, risk, fairness with peer groups,
goals, and long-term strategies of the Bank, fulfill-
ment of reserves as stipulated in the legislation and
potential future income of the Bank.
10 Menyampaikan hasil evaluasi dan rekomendasi kepa- Pada Rapat Komite Remunerasi dan Nominasi tanggal
da Dewan Komisaris mengenai: 22 Februari 2024, telah disampaikan usulan terkait remu-
1) Kebijakan Remunerasi bagi Direksi dan Dewan Ko- nerasi bagi Direksi dan Komisaris untuk disampaikan ke-
misaris untuk disampaikan kepada Rapat Umum pada RUPS, dan usulan remunerasi bagi Pegawai secara
Pemegang Saham; keseluruhan untuk disampailan kepada Direksi.
2) Kebijakan Remunerasi bagi Pegawai secara
keseluruhan untuk disampaikan kepada Direksi. At the Remuneration and Nomination Committee Meet-
ing on February 22nd, 2024, proposals related to remu-
Submit evaluation results and recommendations to neration for Directors and Commissioners were sub-
the BoC regarding: mitted to the GMS, and proposals for remuneration for
1) Remuneration Policy for the BoD and BoC to be employees as a whole were submitted to the BoD.
submitted to the General Meeting of Shareholders;
2) Remuneration Policy for Employees as a whole to
be submitted to the BoD.
11 Memastikan bahwa kebijakan Remunerasi telah sesuai Kebijakan remunerasi telah diusulkan untuk dikinikan ber-
dengan ketentuan yang berlaku. dasarkan POJK No17 tahun 2023 tanggal 14 September 2023
Tentang Penerapan Tata Kelola bagi Umum pada rapat
Komite Remunerasi dan Nominasi tanggal 18 Desember 2024.
Ensure that the Remuneration policy is in accordance The remuneration policy has been proposed to be updat-
with applicable regulations. ed based on POJK No17 of 2023 dated September 14th, 2023
concerning the Implementation of Governance for the Public
at the Remuneration and Nomination Committee meeting
on December 18th, 2024.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan
Catatan
No. Tanggung Jawab
Note
Duties and responsibilities
12 Dalam melaksanakan fungsi diatas Komite Remunerasi & 1) Struktur remunerasi bagi anggota Direksi dan Komisaris
Nominasi wajib melakukan prosedur sebagai berikut: telah dievaluasi secara berkala, terakhir pada tanggal 22
1) Menyusun struktur remunerasi bagi anggota Direksi Februari 2024.
dan / atau anggota Dewan Komisaris. Struktur tersebut 2) Kebijakan remunerasi bagi anggota Direksi dan Komisaris
dapat berupa: telah dievaluasi pada rapat tanggal 18 Desember 2024.
a. Gaji; 3) Besaran remunerasi bagi anggota Direksi dan/atau Ko-
b. Honorarium; misaris dievaluasi pada rapat tanggal 22 Februari 2024.
c. Insentif; 4) Besaran kebijakan telah mempertimbangkan peer group,
d. Tunjangan yang bersifat tetap dan / atau variabel. tugas dan tanggung jawab, kinerja Direksi dan/atau
2) Menyusun kebijakan atas remunerasi bagi anggota Komisaris, termasuk untuk remunerasi yang bersifat tetap
Direksi dan / atau anggota Dewan Komisaris; dan variabel.
3) Menyusun besaran atas remunerasi bagi anggota 5) Kebijakan remuenrasi telah dievaluasi pada rapat tang-
Direksi dan / atau anggota Dewan Komisaris. gal 18 Desember 2024.
4) Penyusunan struktur, kebijakan dan besaran remune-
rasi harus memperhatikan: 1) The remuneration structure for members of the BoD and
a. Remunerasi yang berlaku pada industri sesuai Commissioners has been evaluated periodically, most
dengan kegiatan usaha Emiten atau Perusahaan recently on February 22nd, 2024.
Publik sejenis dan skala usaha dari Emiten atau 2) The remuneration policy for members of the BoD and
Perusahaan Publik dalam industrinya; Commissioners has been evaluated at the meeting on
b. Tugas, tanggung jawab, dan wewenang anggo- December 18th, 2024.
ta Direksi dan / atau anggota Dewan Komisaris 3) The amount of remuneration for members of the BoD
dikaitkan dengan pencapaian tujuan dan kinerja and/or Commissioners was evaluated at the meeting on
Emiten atau perusahaan publik; February 22nd, 2024.
c. Target kinerja atau kinerja masing – masing ang- 4) The amount of the policy has considered the peer group,
gota Direksi dan / atau anggota Dewan Komisaris; duties and responsibilities, performance of the Directors
dan and/or Commissioners, including for fixed and variable
d. Keseimbangan tunjangan antara yang bersifat remuneration.
tetap dan bersifat variabel. 5) The remuneration policy was evaluated at the meeting
5) Struktur, kebijakan dan besaran remunerasi tersebut on December 18th, 2024.
harus dievaluasi oleh Komite Remunerasi & Nominasi
paling kurang 1 (satu) kali dalam 1 (satu) tahun.
In carrying out the above functions, the Remuneration &
Nomination Committee shall perform the following proce-
dures:
1) Develop a remuneration structure for members of the
BoD and / or members of the BoC. The structure can
be in the form of:
a. Salary;
b. Honorarium;
c. Incentives;
d. Allowances of a fixed and/or variable nature.
2) Develop a policy on remuneration for members of the
BoD and / or members of the BoC;
3) Arrange the amount of remuneration for members of
the BoD and / or members of the BoC.
4) The preparation of the structure, policy and amount of
remuneration must pay attention to:
a. Remuneration prevailing in the industry in accor-
dance with the business activities of similar Issuers
or Public Companies and the scale of business of
the Issuers or Public Companies in the industry;
b. Duties, responsibilities and authorities of members
of the BoD and/or members of the BoC in relation
to the achievement of objectives and performance
of the Issuer or public company;
c. Performance targets or performance of each
member of the BoD and/or member of the BoC;
and
d. Balance of benefits between fixed and variable.
5) The structure, policy and amount of remuneration
must be evaluated by the Remuneration & Nomination
Committee at least once a year.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 257
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelatihan dan/atau peningkatan kompetensi Training and/or competency improvement
Anggota Komite Pemantau Risiko of Risk Oversight Committee Members
Judul Pelatihan Peserta
No
Training Topic Members
1 Integrated AI Innovation with ISO/IEC 42001 Katio; Indra Halim
2 Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan Katio; Indra Halim; Rita
Konsumen dan Masyarakat di Sektor Jasa Keuangan
Socialization of Consumer Protection related to POJK Number 22 of 2023 concerning Consumer
and Community Protection in the Financial Services Sector
3 Program Penyelarasan Sertifikasi Manajemen Risiko J6 bagi Komisaris Katio; Indra Halim
J6 Risk Management Certification Alignment Program for Commissioners
4 Training Pembekalan dan Sertifikasi CGOP (Certified Governance Oversight Professional) Katio; Indra Halim
CGOP (Certified Governance Oversight Professional) Debriefing and Certification Training
5 Video Learning Transformasi Digital Katio; Indra Halim; Rita
Digital Transformation Video Learning
6 Sosialisasi IT Security Awareness Katio; Indra Halim; Rita
IT Security Awareness Socialization
7 Creative, Innovative and Team Work for Productivity Rita
8 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi Rita
Socialization of Personal Data Protection Function Introduction
9 Pengkinian/Refreshment Program Sertifikasi Manajemen Risiko Jenjang 5 (8 UK) Rita
Level 5 Risk Management Certification Program Update/Refreshment (8 UK)
10 Pelatihan dan Sertifikasi HR Supervisor Rita
HR Supervisor Training and Certification
11 Training Implementasi dan Model Penerapan Undang-Undang Pelindungan Data Pribadi Rita
Implementation Training and Implementation Model of Personal Data Protection Law
12 Data Driven Executive - Pemanfaatan AI untuk Perbankan Rita
Data Driven Executive - Utilizing AI for Banking
13 Sosialisasi Hasil Penilaian Service Quality dengan Metode Mystery Shopping Rita
Socialization of Service Quality Assessment Results with the Mystery Shopping Method
14 Economic Outlook dan Rencana Bisnis Bank (RBB) Rita
Economic Outlook and Bank Business Plan
Remunerasi yang telah dibayarkan kepada Remuneration paid to Remuneration
Anggota Komite Remunerasi selama 1 Committee Members for 1 (one) year
(satu) tahun
Jumlah yang Diterima tahun 2023 Jumlah yang Diterima tahun 2024
Amount Received in 2023 Amount Received in 2024
Jenis Remunerasi dan Fasilitas
Type of Remuneration Anggota Komite Remunerasi Anggota Komite Remunerasi
and Facilities Remuneration Committee Member Remuneration Committee Member
Orang Juta (Rp) Orang Juta (Rp)
Persons Million (Rp) Persons Million (Rp)
Gaji, bonus, tunjangan rutin, tantiem dan fasilitias lain
dalam bentuk non natura
3 5,174 3 4,969
Salary, bonus, routine allowance, tantiem, other non
natura facility
Fasilitas lain dalam bentuk natura
(perumahan, asuransi kesehatan, dsb) yang:
Other natura facilities (housing, health insurance, etc)
- - - -
that:
a. dapat dimiliki
can be owned
b. tidak dapat dimiliki
- - - -
cannot be owned
Total
3 5,174 3 4,969
Total
258 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 259
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
ALCO
ALCO
Struktur ALCO ALCO Structure
Pembentukan ALCO berdasarkan Surat Keputusan The establishment of ALCO is based on the Bank’s Internal
Internal Bank nomor 062/SK-BMD/DIR/2024 tanggal Decision Letter number 062/SK-BMD/DIR/2024 dated
6 Desember 2024 tentang Keanggotaan ALCO dan December 6th, 2024 concerning ALCO Membership and
Pedoman dan Tata Tertib Kerja Komite ALCO (Piagam ALCO Committee Charter. For the implementation of
Komite ALCO). Untuk penerapan Kebijakan Asset Asset and Liability Committee (ALCO) and Asset Liability
and Liability Committee (ALCO) dan Asset Liability Management (ALMA) policies based on the Bank’s
Management (ALMA) berdasarkan Surat Edaran Internal Internal Circular Letter number 161/SE-BMD/DIR/2024
Bank nomor 161/SE-BMD/DIR/2024 tanggal 6 Desember dated December 6th, 2024.
2024.
Susunan Keanggotaan ALCO Bank Mestika sebagai The composition of ALCO Membership of Bank Mestika is
berikut: as follows:
Jabatan Nama
No.
Position Name
1 Ketua Presiden Direktur
Chairman President Director
2 Wakil Ketua Wakil Presiden Direktur
Vice Chairman Vice President Director
3 Sekretaris Kepala Bagian Treasury
Secretary Head of Treasury Department
4 Anggota Tetap Direktur Operasional
Permanent Member Director of Operations
5 Anggota Tetap Direktur Kepatuhan
Permanent Member Director of Compliance
6 Anggota Tetap Direktur Umum
Permanent Member Director of General Affairs
7 Anggota Tetap Kepala Divisi SKAI
Permanent Member Head of SKAI Division
8 Anggota Tetap Kepala Manajemen Risiko
Permanent Member Head of Risk Management Department
9 Anggota Tetap Kepala Bagian Kepatuhan
Permanent Member Head of Compliance Department
10 Anggota Tetap Kepala Divisi Kredit
Permanent Member Head of Credit Division
11 Anggota Tetap Kepala Divisi Marketing SME & Retail
Permanent Member Head of SME & Retail Marketing Division
12 Anggota Tetap Kepala Divisi Marketing Commercial & Corporate
Permanent Member Head of Commercial & Corporate Marketing Division
13 Anggota Tetap Kepala Divisi Konsumer
Permanent Member Head of Consumer Division
14 Anggota Tetap Kepala Divisi Operasional
Permanent Member Head of Operations Division
15 Anggota Tetap Kepala Bagian Pengembangan Produk Lending
Permanent Member Head of Lending Product Development Department
16 Anggota Tetap Kepala Bagian Akuntansi
Permanent Member Head of Accounting Department
17 Anggota Tetap Kepala Bagian Admin Kredit dan Portfolio
Permanent Member Head of Admin Credit and Portfolio Department
18 Anggota Tidak Tetap Seluruh Kepala Divisi / Kepala Bagian lainnya
Non Permanent Member All other Division Heads / Section Heads
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 259
Page 260
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggung Jawab, Tugas, dan Wewenang Responsibilities, Duties, and Authority of
ALCO ALCO
• Tanggung jawab umum ALCO • General responsibilities of ALCO
o Menetapkan kebijakan dan pedoman o Establish policies and guidelines for the
pelaksanaan Asset and Liability Management implementation of Asset and Liability
(ALMA), Management (ALMA),
o Membuat keputusan ALMA, o Make ALMA decisions,
o Melakukan evaluasi terhadap hasil kegiatan Bank. o Evaluate the results of the Bank’s activities.
o Mengadakan rapat, dengan frekuensi minimal o Hold meetings, with a minimum frequency of 1
1 (satu) bulan sekali atau lebih (tergantung (one) month or more (depending on the need/
kebutuhan/ arahan/ intruksi dari Manajemen). direction/instruction from Management).
• Tugas dan wewenang umum ALCO • General duties and authority of ALCO
o Menetapkan tujuan ALMA, o Establish the purpose of ALMA,
o Menetapkan Kebijakan dan Pedoman ALMA. o Establish ALMA Policies and Guidelines.
o Memberikan keputusan ALMA. o Make ALMA decisions.
o Memantau pelaksanaan keputusan dan hasil o Monitor the implementation of decisions and
kegiatan Bank. results of the Bank’s activities.
Rapat ALCO ALCO Meetings
Rapat ALCO diadakan dengan frekuensi minimal 1 (satu) ALCO meetings are held with a minimum frequency of 1
bulan sekali atau lebih (tergantung kebutuhan/arahan/ (one) month or more (depending on the need/direction/
instruksi) dari Manajemen, dengan memperhatikan instruction) from Management, taking into account
perubahan kondisi ekonomi nasional, kondisi Bank dan changes in national economic conditions, the Bank’s
profil risiko, terutama risiko pasar dan likuiditas. condition and risk profile, especially market and liquidity
risks.
Rapat Komite ALCO hanya dapat diselenggarakan ALCO Committee meetings can only be held if attended
apabila dihadiri oleh mayoritas dari jumlah anggota by a majority of the Committee members. The quorum
Komite. Kuorum penyelenggaraan rapat adalah dihadiri for the meeting is ½ (one-half) of the total number of
½ (satu per dua) jumlah anggota Direktur. Directors.
Keputusan rapat Komite ALCO dilakukan berdasarkan Decisions made at ALCO Committee meetings are based
musyawarah untuk mufakat. Dalam hal tidak terjadi on deliberation to reach a consensus. In the event that
musyawarah untuk mufakat, pengambilan Keputusan deliberation for consensus does not occur, the decision
dilakukan berdasarkan suara terbanyak dengan prinsip shall be made based on a majority vote with the principle
1 (satu) orang 1 (satu) suara. of 1 (one) person 1 (one) vote.
Jika dalam pengambilan Keputusan yang dilakukan If in the decision-making process conducted by voting,
dengan cara pemungutan suara terjadi suara yang there are equal votes, then the decision is made through
sama banyaknya, maka Keputusan diambil melalui a direct decision-making mechanism by the Chairman
mekanisme pengambilan Keputusan langsung oleh of ALCO.
Ketua ALCO.
Hasil rapat komite ALCO dituangkan dalam risalah rapat The results of the ALCO committee meeting are set forth
dan didokumentasikan. in the minutes of the meeting and documented.
Sepanjang tahun 2024, ALCO menyelenggarakan 13 (tiga During 2024, ALCO has conducted 13 (thirteen) meetings.
belas) kali rapat.
Tabel Kehadiran peserta ALCO ALCO participant attendance table
Frekuensi Persentase
Jabatan Rapat Kehadiran Kehadiran
No
Position Meetings Attendances Attendance
Frequency Percentage
1 President Director (Achmad S Kartasasmita) 13 13 100%
2 Vice President Director (Hendra Halim) 13 12 92%
3 Operational Director (Harun Ansari) 13 12 92%
4 General Affair Director (Yusri Hadi) 13 12 92%
260 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Frekuensi Persentase
Jabatan Rapat Kehadiran Kehadiran
No
Position Meetings Attendances Attendance
Frequency Percentage
5 Compliance Director (Andy) 13 11 85%
6 Head of Treasury Department (Ali Sakti) 13 13 100%
7 Head of Internal Audit Division SKAI (Limin) 13 7 54%
8 Head of Credit Division (Kornelus Damanik) 13 10 77%
9 Head of SME & Retail Marketing Division (Edwar) 13 9 69%
10 Head of Commercial & Corporate Marketing Division (Ratna Juwita) 13 9 69%
11 Head of Operational Division (Johan) 13 11 85%
12 Head of Consumer Division (Siska Nurindah Sari) 13 11 85%
13 Head of Risk Management Department (Hendrik) 13 12 92%
14 Head of Lending Product Development Department (Ajan) 13 11 85%
15 Head of Accounting Department (Oh Ek Tjuan) 13 7 54%
16 Head of Compliance Department (Sukini) 13 6 46%
17 Head of Credit Administration & Portfolio Department (Andreas) 13 4 31%
Program Kerja dan Realisasi Komite ALCO ALCO Committee Work Program and
Realization
Pada tahun 2024 program kerja dan realisasi Komite In 2024 the work program and realization of the ALCO
ALCO mencakup: monitor portofolio Asset dan Liability, Committee includes: monitoring of Asset and Liability
strategi dan penetapan pricing dalam bidang Lending portfolios, strategy and pricing in Lending and Funding,
dan Funding, strategi dan pencapaian income/ strategy and achievement of the Bank’s income/
pendapatan Bank, pengelolaan cashflow/arus kas dan revenue, cash flow management and intraday liquidity
likuiditas intra hari (intraday liquidity risk), manajemen risk, Gap/maturity management, the Bank’s Liquid Asset
Gap/maturitas, posisi Aset Likuid Bank, Data Portofolio position, Portfolio Data per each Branch, discussion of
per masing-masing Cabang, pembahasan rapat lalu, past meetings, Financial Market, Prime Lending Rate
Financial Market, Suku Bunga Dasar Kredit (SBDK) dan (SBDK) and other information.
informasi lainnya.
Pendidikan atau pelatihan yang diikuti Education or training attended in the
dalam tahun buku financial year
Anggota Komite senantiasa mengikuti pendidikan Members of the Committee continue to participate
atau pelatihan yang diikuti dalam tahun buku, yakni in education or training during the year under review,
Sertifikasi Manajemen Risiko dan Treasury; Challenge namely Risk Management and Treasury Certification;
and Opportunity dalam Membangun Ekosistem Challenge and Opportunity in Building Digital Banking
Digital Banking; Economic Outlook dan Rencana Bisnis Ecosystem; Economic Outlook and Bank Business Plan
Bank (RBB); FGD Penerapan ILAAP serta Pengaturan (RBB); FGD on ILAAP Implementation and Regulations
dalam RPOJK LCR dan RPOJK NSFR; Outlook Ekonomi in RPOJK LCR and RPOJK NSFR; Economic and Financial
dan Keuangan di Tahun 2024; Sosialisasi ketentuan- Outlook in 2024; Socialization of regulatory provisions;
ketentuan dari regulator; dan lainnya. and others.
Penilaian Direksi terhadap Kinerja Komite Directors’ Assessment of Committee
Performance
Komite ALCO memiliki tugas dan tanggungjawab untuk The ALCO Committee has the duty and responsibility
membantu Direksi dalam memberikan rekomendasi- to assist the Board of Directors in providing
rekomendasi yang dibutuhkan dalam pengelolaan recommendations needed in managing the Bank’s
aset dan liabilitas Bank. Direksi menilai bahwa komite assets and liabilities. The Board of Directors considers
ALCO telah menjalankan tugas dan tanggungjawabnya that the ALCO Committee has performed its duties and
dengan baik. responsibilities well.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 261
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KOMITE MANAJEMEN RISIKO
Risk Management Committee
Struktur Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko bertanggung jawab langsung The Risk Management Committee is directly responsible
kepada Presiden Direktur ditetapkan melalui Surat to the President Director as stipulated in the Bank’s
Keputusan Internal Bank nomor 040/SK-BMD/DIR/2024 Internal Decision Letter number 040/SK-BMD/DIR/2024
perihal Komite Manajemen Risiko. regarding the Risk Management Committee.
Susunan keanggotaan Komite Manajemen Risiko dapat The composition of the Risk Management Committee
dilihat pada tabel di bawah ini: can be seen in the table below:
Jabatan | Position Nama | Name
Ketua Direktur Umum
Chairman Director of General Affairs
Anggota Tetap Seluruh Anggota Direksi
Permanent Member All Directors
Kepala Divisi SKAI
Head of Internal Audit Division
Kepala Divisi Marketing Corporate Commercial
Head of Corporate Commercial Marketing Division
Kepala Divisi Marketing SME & Retail
Head of SME & Retail Marketing Division
Kepala Divisi Marketing Konsumer
Head of Consumer Marketing Division
Kepala Divisi Operasional
Head of Operational Division
Kepala Divisi Human Capital
Head of Human Capital Division
Kepala Divisi Kredit
Head of Credit Division
Kepala Divisi TI
Head of IT Division
Kepala Bagian Manajemen Risiko
Head of Risk Management Department
Kepala Bagian Kepatuhan
Head of Compliance Department
Kepala Bagian Akuntansi
Head of Accounting Department
Kepala Bagian Treasury
Head of Treasury Department
Kepala Bagian APU-PPT PPPSPM
Head of AML/CFT Department
Kepala Bagian Pelindungan Data Pribadi dan Konsumen
Head of Personal and Consumer Data Protection Department
Kepala Bagian IT Security
Head of IT Security
Anggota Tidak Tetap Seluruh Kepala Bagian Eksekutif maupun Non Eksekutif lainnya yang belum terma-
Non Permanent Member suk anggota tetap
All other Executive and Non-Executive Heads of Department who are not permanent
members
262 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Manajemen Risiko Management Committee
Tugas dan tanggung jawab Komite Manajemen Risiko Duties and responsibilities of the Risk Management
pada Pedoman dan Tata Tertib Kerja Komite Manajemen Committee in the Risk Management Committee Charter,
Risiko, diantaranya: including:
• Membantu dan mendukung pelaksanaan tugas dan • Assist and support the implementation of the duties
tanggung jawab Direksi dibidang manajemen risiko. and responsibilities of the Board of Directors in the
field of risk management.
• Memberikan rekomendasi kepada Presiden Direktur • Provide recommendations to the President Director
terhadap evaluasi kebijakan dan pelaksanaan on the evaluation of the Bank’s risk management
manajemen risiko Bank. policies and implementation.
• Bersama-sama dengan Pejabat Eksekutif yang • Together with the Executive Officers associated
terkait dengan Bagian Manajemen Risiko menyusun with the Risk Management Section, develop risk
kebijakan manajemen risiko serta perubahannya management policies and amendments if necessary,
apabila diperlukan, termasuk strategi manajemen including risk management strategies, the level
risiko, tingkat risiko yang diambil dan toleransi risiko, of risk taken and risk tolerance, risk management
kerangka manajemen risiko serta rencana kontijensi framework and contingency plans to anticipate the
untuk mengantisipasi terjadi nya kondisi tidak normal. occurrence of abnormal conditions.
• Secara berkala maupun bersifat insidentil melakukan • Periodically or incidentally make improvements
perbaikan dan penyempurnaan penerapan and refinements to the implementation of risk
manajemen risiko karena suatu perubahan kondisi management due to changes in the Bank’s internal
internal dan eksternal Bank yang mempengaruhi and external conditions that affect the adequacy
kecukupan permodalan dan profil risiko Bank atas of the Bank’s capital and risk profile based on the
dasar hasil evaluasi terhadap efektifitas penerapan results of the evaluation of the effectiveness of risk
manajemen risiko. management implementation.
• Menetapkan justification atas hal-hal yang • Establish justification for matters related to business
terkait dengan keputusan-keputusan bisnis yang decisions that deviate from the Bank’s procedures
menyimpang dari prosedur dan kebijakan Bank. and policies.
Rapat Komite Manajemen Risiko Risk Management Committee Meetings
Rapat Komite Manajemen Risiko diselenggarakan sesuai Risk Management Committee meetings are held as
dengan kebutuhan, minimal 1 (satu) kali dalam 3 (tiga) needed, at least once in 3 (three) months.
bulan.
Keputusan dalam rapat Komite Manajemen Risiko Decisions in the Risk Management Committee meetings
terlebih dahulu dilakukan berdasarkan musyawarah are first made based on deliberation for consensus. In
untuk mufakat. Dalam hal tidak terjadi musyawarah the event that deliberation for consensus does not occur,
untuk mufakat, pengambilan keputusan dilakukan decision making is based on a majority vote. The results
berdasarkan suara terbanyak. Hasil rapat Komite of the Risk Management Committee meetings shall be
Manajemen Risiko wajib dituangkan dalam risalah rapat set forth in the minutes of meetings and documented.
dan didokumentasikan. Perbedaan pendapat yang Differences of opinion that occur in committee meetings
terjadi dalam rapat komite wajib dicantumkan secara must be clearly stated in the minutes of the meeting
jelas dalam risalah rapat beserta alasan perbedaan along with the reasons for the differences of opinion.
pendapat.
Rapat dapat diselenggarakan baik dengan kehadiran Meetings may be held either by physical presence or
fisik maupun melalui media elektronik atau kombinasi through electronic media or a combination of both.
antara keduanya.
Rapat Komite Manajemen Risiko hanya dapat Risk Management Committee meetings can only be held
dilaksanakan jika dihadiri mayoritas anggota komite, if attended by a majority of committee members, i.e.
yaitu lebih dari 50% dari keanggotaan tetap. more than 50% of the permanent membership.
Pada tahun 2024 Komite Manajemen Risiko melakukan In 2024, the Risk Management Committee met 4 (four)
rapat sebanyak 4 (empat) kali. times.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 263
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tabel Kehadiran peserta ALCO ALCO participant attendance table
Frekuensi Persentase
Jabatan Rapat Kehadiran Kehadiran
No
Position Meetings Attendances Attendance
Frequency Percentage
1 President Director (Achmad S Kartasasmita) 4 4 100%
2 Vice President Director (Hendra Halim) 4 4 100%
3 Operational Director (Harun Ansari) 4 2 50%
4 General Affair Director (Yusri Hadi) 4 4 100%
5 Compliance Director (Andy) 4 4 100%
6 Head of Internal Audit Division (Limin) 4 2 50%
7 Head of Commercial & Corporate Marketing Division (Ratna Juwita) 4 3 75%
8 Head of SME & Retail Marketing Division (Edwar) 4 3 75%
9 Head of Consumer Division (Siska Nurindah Sari) 4 3 75%
10 Head of Operational Division (Johan) 4 3 75%
11 Head of Human Capital Division (Rita Ana) 4 4 100%
12 Head of Credit Division (Kornelus Damanik) 4 4 100%
13 Head of IT Division (Rudy Utomo) 4 4 100%
14 Head of Risk Management Department (Hendrik) 4 3 75%
15 Head of Compliance Department (Sukini) 4 4 100%
16 Head of Accounting Department (Oh Ek Tjuan) 4 3 75%
17 Head of Treasury Department (Ali Sakti) 4 3 75%
18 Head of AML CFT Department (David) 4 4 100%
19 Head of Personal and Consumer Data Protection Department (Jeffry) 4 3 75%
20 Head of IT Security and GRC Department (Hendy Lianto) 4 3 75%
Program Kerja dan Realisasi Komite Work Program and Realization of Risk
Manajemen Risiko Management Committee
Program kerja dan realisasi Komite Manajemen Risiko The work program and realization of the Risk Management
selama tahun 2024 mencakup: Penilaian Tingkat Committee during 2024 includes: Assessment of
Kesehatan Bank, Penilaian Profil Risiko, Pemantauan the Bank’s Health Level, Risk Profile Assessment, Risk
Eksposur Risiko, Proyeksi RBB 2024, Penyesuaian Risk Exposure Monitoring, 2024 RBB Projection, 2024 Risk
Appetite Threshold & Risk Tolerance Risiko Inheren Appetite Threshold & Risk Tolerance Adjustment of
2024, Limit Operator dan Otorisasi, Limit Transaksi PUAB, Inherent Risk, Operator and Authorization Limit, Interbank
Limit Transaksi Obligasi Antar Institusi, Limit Transaksi Transaction Limit, Inter-Institutional Bond Transaction
GMRA, Limit Transaksi Forex, Hak Akses Pengguna TI Limit, GMRA Transaction Limit, Forex Transaction Limit,
Berdasarkan Kodefikasi, Implementasi ATMR Pasar, IT User Access Rights Based on Codefication, Market
Penyesuaian Keanggotaan Komite Manajemen Risiko, RWA Implementation, Risk Management Committee
Progress Penyusunan Resolution Plan, Evaluasi Kinerja Membership Adjustment, Resolution Plan Preparation
Bagian Manajemen Risiko 2024, Risk Capacity, Risk Progress, Risk Management Section Performance
Appetite Threshold & Risk Tolerance 2025, Kaji Ulang & Evaluation 2024, Risk Capacity, Risk Appetite Threshold
Evaluasi Pengukuran Risiko, Penyesuaian Kebijakan dan & Risk Tolerance 2025, Risk Measurement Review &
Pedoman Manajemen Risiko, Due Diligence Counterparty Evaluation, Risk Management Policy and Guidelines
ATMR Kredit, Limit Operator dan Otorisasi, Limit Transaksi Adjustment, Due Diligence Counterparty Credit RWA,
Dealer. Operator and Authorization Limit, Dealer Transaction
Limit.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pendidikan atau pelatihan yang diikuti Education or training attended in the
dalam tahun buku financial year
Anggota Komite senantiasa mengikuti pendidikan atau Members of the Committee continue to participate
pelatihan yang diikuti dalam tahun buku, yakni Sertifikasi in education or training during the year, namely
Manajemen Risiko; Buku Panduan Akuntansi Perbankan Risk Management Certification; Banking Accounting
(BPAK) Khusus Kredit dan PSAK 71; Call For Papers Handbook (BPAK) Special Credit and PSAK 71; Call For
Sumatera Utara Economic & Financial Insight 2024 (SEFI Papers North Sumatra Economic & Financial Insight 2024
2024); Challenge and Opportunity dalam Membangun (SEFI 2024); Challenge and Opportunity in Building Digital
Ekosistem Digital Banking; Enhancing Fraud Detection Banking Ecosystem; Enhancing Fraud Detection System
System to Strengthen Cybersecurity Resilience in the to Strengthen Cybersecurity Resilience in the Payment
Payment System Industry; How To Mitigate Transition System Industry; How To Mitigate Transition and Physical
and Physical Risks in Financial Sector; Program Mentoring Risks in Financial Sector; Risk-Based Mentoring Program
Berbasis Risiko Tindak Pidana Pencucian Uang (TPPU) on Money Laundering and Financing of Terrorism (TPPT)
dan Tindak Pendanaan Terorisme (TPPT) Yang Berasal Originating from Trafficking in Persons and on Financial
Dari Tindak Pidana Perdagangan Orang dan pada Technology in 2024 Virtual (Online) to Reporting Parties
Teknologi Finansial Tahun 2024 Secara Virtual (Online) and Associations; Risk-Based Mentoring Program on
Kepada Pihak Pelapor dan Asosisasi; Program Mentoring Money Laundering and Financing of Terrorism (TPPT)
Berbasis Risiko Tindak Pidana Pencucian Uang (TPPU) dan Originating from Trafficking in Persons and on Financial
Tindak Pendanaan Terorisme (TPPT) Yang Berasal Dari Technology in 2024 Virtual (Online) to Reporting Parties
Tindak Pidana Perdagangan Orang dan pada Teknologi and Associations; PDP Law Comes into Effect: Strategies
Finansial Tahun 2024 Secara Virtual (Online) Kepada and Practical Solutions to Ensure Compliance Based on
Pihak Pelapor dan Asosisasi; UU PDP Mulai Efektif: Strategi Cyber Risk Culture; and others.
dan Solusi Praktis Memastikan Kepatuhan Berbasis Kultur
Risiko Siber; dan lainnya.
Penilaian Direksi terhadap Kinerja Komite Directors’ Assessment of Committee
Performance
Komite Manajemen Risiko memiliki tugas dan tanggung The Risk Management Committee has the duty
jawab untuk membantu Direksi dalam memberikan and responsibility to assist the Board of Directors in
rekomendasi-rekomendasi yang dibutuhkan dalam providing recommendations needed in evaluating the
mengevaluasi pelaksanaan manajemen risiko Bank. implementation of the Bank’s risk management. The
Direksi menilai bahwa komite Manajemen Risiko telah Board of Directors considers that the Risk Management
menjalankan tugas dan tanggung jawabnya dengan Committee has performed its duties and responsibilities
baik. well.
KOMITE PENGARAH TEKNOLOGI INFORMASI
Information Technology Steering Committee
Struktur Komite Pengarah Teknologi Information Technology Steering
Informasi Committee Structure
Dalam proses tata Kelola Teknologi Informasi, perlu In the process of Information Technology Governance,
dibentuk Komite Pengarah Teknologi Informasi untuk it is necessary to establish an Information Technology
memastikan hubungan yang sinergis antara satuan Steering Committee to ensure a synergistic relationship
kerja dalam pengelolaan inisiatif Teknologi Informasi. between work units in managing Information Technology
Pembentukan Komite Pengarah Teknologi Informasi initiatives. The establishment of the Information
berdasarkan Surat Keputusan Internal Bank nomor Technology Steering Committee is based on the Bank’s
027/SK-BMD/DIR/2024 tentang Komite Pengarah Internal Decision Letter number 027/SK-BMD/DIR/2024
Teknologi Informasi. concerning the Information Technology Steering
Committee.
Perincian Struktur serta keanggotaan dari Komite Details of the structure and membership of the
Pengarah Teknologi Informasi (untuk selanjutnya disebut Information Technology Steering Committee (hereinafter
“TI”) dapat dilihat pada tabel di bawah ini: referred to as “IT”) can be seen in the table below:
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 265
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
No Jabatan | Position Nama | Name
1 Ketua Direktur Operasional
Chairman Operational Director
2 Wakil Ketua Wakil Presiden Direktur
Vice Chairman Vice President Director
3 Anggota Tetap Presiden Direktur
Permanent Member President Director
4 Anggota Tetap Direktur Umum
Permanent Member General Affair Director
5 Anggota Tetap Direktur Kepatuhan
Permanent Member Compliance Director
6 Anggota Tetap Kepala Divisi TI (Penyelenggara TI)
Permanent Member Head of IT Division
7 Anggota Tetap Kepala Divisi SKAI
Permanent Member Head of Internal Audit Division
8 Anggota Tetap Kepala Divisi Human Capital
Permanent Member Head of Human Capital Division
9 Anggota Tetap Kepala Divisi Operasional
Permanent Member Head of Operational Division
10 Anggota Tetap Kepala Bagian Manajemen Risiko
Permanent Member Head of Risk Management Department
11 Anggota Tetap Kepala Bagian Kepatuhan
Permanent Member Head of Compliance Department
12 Anggota Tetap Kepala Bagian IT Security & GRC
Permanent Member Head of IT Security & GRC
Anggota Tidak Tetap | Non-Permanent Members:
Pemimpin Divisi/Bagian yang berkaitan dengan pembahasan agenda Rapat Komite.
Heads of Divisions/Sections related to the discussion of the Committee Meeting agenda.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Pengarah Teknologi Informasi Information Technology Steering
Committee
Komite Pengarah TI bertanggung jawab memberikan The IT Steering Committee is responsible for providing
rekomendasi kepada Direksi mengenai: recommendations to the Board of Directors regarding:
• Rencana strategis TI yang sejalan dengan rencana • IT strategic plan that is in line with the Bank’s
korporasi Bank. corporate plan.
Dalam memberikan rekomendasi, Komite Pengarah In providing recommendations, the IT Steering
TI harus memperhatikan faktor efisiensi, efektivitas, Committee must consider the factors of efficiency,
dan hal-hal lain yaitu: effectiveness, and other matters, namely:
o peta jalan (road-map) untuk mencapai o road-map to achieve IT requirements that
kebutuhan TI yang mendukung strategi bisnis support the Bank’s business strategy. The road-
Bank. Peta jalan (road-map) terdiri dari kondisi map consists of the current state, the future state,
saat ini (current state), kondisi yang ingin dicapai and the steps that will be taken to achieve the
(future state), dan langkah-langkah yang akan future state;
dilakukan untuk mencapai kondisi yang ingin
dicapai;
o sumber daya yang dibutuhkan; o resources required;
o manfaat yang akan diperoleh saat Rencana o benefits that will be obtained when the IT Strategic
Strategis TI diterapkan; dan Plan is implemented; and
o kendala yang mungkin timbul dalam penerapan o constraints that may arise in implementing the IT
Rencana Strategis TI. Strategic Plan
• Kebijakan, standar, dan prosedur TI. • IT policies, standards and procedures.
• Kesesuaian antara rencana pengembangan TI dan • Conformity between IT development plan and IT
Rencana Strategis TI. Strategic Plan.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Kesesuaian antara pelaksanaan pengembangan TI • Conformity between IT development implementation
dan rencana pengembangan TI. and IT development plan.
• Evaluasi atas efektivitas biaya TI terhadap • Evaluation of IT cost effectiveness against the
pencapaian manfaat yang direncanakan. achievement of planned benefits.
• Pemantauan atas kinerja TI dan upaya peningkatan • Monitoring of IT performance and efforts to improve
kinerja TI. IT performance.
• Upaya penyelesaian berbagai masalah terkait TI, • Efforts to resolve various IT-related problems, which
yang tidak dapat diselesaikan oleh satuan kerja cannot be resolved by the IT user and organizer work
pengguna dan penyelenggara TI secara efektif, units effectively, efficiently and in a timely manner.
efisien dan tepat waktu.
• Kecukupan dan alokasi sumber daya terkait TI yang • Adequacy and allocation of IT related resources
dimiliki Bank. owned by the Bank.
Rapat Komite Pengarah Teknologi Information Technology Steering
Informasi Committee Meeting
Rapat Komite Pengarah TI diselenggarakan minimal 2 IT Steering Committee meetings are held at least twice a
(dua) kali dalam setahun atau dapat diselenggarakan year or can be held at any time as needed.
setiap saat sesuai kebutuhan.
Keputusan rapat Komite dilakukan berdasarkan Decisions of the Committee meetings are made based
musyawarah mufakat, dalam hal tidak terjadi on deliberation to reach a consensus, in the event that no
musyawarah mufakat pengambilan keputusan deliberation to reach a consensus occurs, the decision is
dilakukan secara voting (suara terbanyak). made by voting (majority vote).
Hasil rapat harus dituangkan dalam risalah rapat Komite The results of the meeting must be outlined in the minutes
Pengarah TI dan disampaikan kepada Direksi. of the IT Steering Committee meeting and submitted to
the Board of Directors.
Pada tahun 2024, Komite Pengarah TI melakukan rapat In 2024, the IT Steering Committee met 6 (six) times.
sebanyak 6 (enam) kali.
Tabel Kehadiran peserta Komite Pengarah TI IT Steering Committee participant
attendance table
Frekuensi Persentase
Jabatan Rapat Kehadiran Kehadiran
No
Position Meetings Attendances Attendance
Frequency Percentage
1 President Director (Achmad S Kartasasmita) 6 6 100%
2 Vice President Director (Hendra Halim) 6 6 100%
3 Operational Director (Harun Ansari) 6 5 83%
4 General Affair Director (Yusri Hadi) 6 6 100%
5 Compliance Director (Andy) 6 6 100%
6 Head of IT Division (Rudy Utomo) 6 6 100%
7 Head of Human Capital Division (Rita Ana) 6 5 83%
8 Head of Operational Division (Johan) 6 6 100%
9 Head of Internal Audit Division (Limin) 6 6 100%
10 Head of Risk Management Department (Hendrik) 6 6 100%
11 Head of Compliance Department (Sukini) 6 6 100%
12 Head of IT Security & GRC Department (Hendy Lianto) 6 6 100%
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 267
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Program Kerja dan Realisasi Komite Work Program and Realization of
Pengarah Teknologi Informasi Information Technology Steering
Committee
Adapun program kerja dan realisasi Komite Pengarah The work program and realization of the IT Steering
TI selama tahun 2024 mencakup: New Core Banking, Committee during 2024 includes: New Core Banking,
Struktur IT – Kekosongan Posisi Kabag. IT Infrastructure IT Structure - Vacant Position of Head. IT Infrastructure
& Operation, Anggaran Infrastruktur IB/MB, Pengadaan & Operation, IB/MB Infrastructure Budget, Fortimail
Fortimail, Penyesuaian Anggota Komite IT, Penyesuaian Procurement, IT Committee Member Adjustment, IT
dan Penambahan KSPT IT (2024), Project Core Banking KSPT Adjustment and Addition (2024), Core Banking
System (CBS), Project Pengembangan IT 2024-2025, System (CBS) Project, IT Development Project 2024-2025,
Anggaran IT, CRM & ATM, BCM – Hasil Uji Coba APAR IT Budget, CRM & ATM, BCM - APAR Trial Results - Fire
- Fire System, Progress Relokasi DRC, Progress Loan System, DRC Relocation Progress, Loan System Progress,
System, Perubahan Format SOP IT, Penetapan Legend IT SOP Format Change, IT SOP New Format Legend
Format Baru SOP IT, Penyesuaian dan Penetapan KSPT Determination, IT KSPT Adjustment and Determination
IT (Revisi 1,2024), Rencana Strategis Teknologi Informasi (Revision 1, 2024), Information Technology Strategic Plan
(RSTI) 2024-2028, Revisi Aktivitas Rencana Pengarah (RSTI) 2024-2028, Revision of Information Technology
Teknologi Informasi (RPTI) Tahun 2024, Revisi Anggaran Steering Plan Activities (RPTI) 2024, Revision of IT Budget
IT 2024, Piloting Penggantian Jaringan Kantor Bank, 2024, Piloting of Bank Office Network Replacement,
Penilaian Tingkat Maturitas Digital Bank Umum – Periode Assessment of Digital Maturity Level of Commercial
2023, Pembahasan Pengadaan Core Banking, KPST TI, Banks - Period 2023, Discussion of Core Banking
Penerapan DLP (Data Loss Prevention), RPTI (Rencana Procurement, IT KPST, Implementation of DLP (Data Loss
Pengembangan Teknologi Informasi) Tahun 2024, RPTI Prevention), RPTI (Information Technology Development
(Rencana Pengembangan Teknologi Informasi) Tahun Plan) 2024, RPTI (Information Technology Development
2025, Progress Pergantian ATM Eksisting, Update relokasi Plan) 2025, Progress of Existing ATM Replacement,
DRC (Disaster Recovery Center), Penginian Kebijakan Update on DRC (Disaster Recovery Center) relocation,
Teknologi Informasi mencakup: Kebijakan Standar Updating Information Technology Policies including: BCM
Prosedur Tertulis BCM (Business Continuity Management), (Business Continuity Management) Standard Written
Kebijakan Prosedur Tertulis Penilaian Tingkat Maturitas Procedure Policy, Bank Digital Maturity Level Assessment
Digital Bank, dan Kebijakan Prosedur Tertulis Pengelolaan Written Procedure Policy, and Cyber Risk Management
Risiko Siber. Written Procedure Policy.
Pendidikan atau pelatihan yang diikuti Education or training attended in the
dalam tahun buku financial year
Anggota Komite senantiasa mengikuti pendidikan Members of the Committee continue to participate
atau pelatihan yang diikuti dalam tahun buku, yakni in education or training during the year under review,
Sertifikasi Manajemen Risiko; Certified Lead Implementer namely Risk Management Certification; Certified Lead
ISO/IEC: 27001 : 2022; Enhancing Fraud Detection Implementer ISO/IEC: 27001 : 2022; Enhancing Fraud
System to Strengthen Cybersecurity Resilience in the Detection System to Strengthen Cybersecurity Resilience
Payment System Industry; Integrated AI Innovation in the Payment System Industry; Integrated AI Innovation
with ISO/IEC 42001; IT Risk & Cyber Security for Banking: with ISO/IEC 42001; IT Risk & Cyber Security for Banking:
Temuan Lanjutan Dalam Implementasi Manajemen Advanced Findings in the Implementation of Information
Risiko Teknologi Informasi Termasuk Strategi Pada Technology Risk Management Including Strategies for
Digital Banking dalam Menghadapi Cyber Crime; Digital Banking in the Face of Cyber Crime; National
Seminar Nasional Ketahanan dan Keamanan Siber Seminar on Financial Sector Resilience and Cybersecurity;
Sektor Keuangan; Sosialisasi Ketentuan Standardisasi Socialization of Competency Standardization Provisions
Kompetensi di Bidang Sistem Pembayaran (SK in the Payment System Sector (SK SP); Socialization of
SP); Sosialisasi Mekanisme Cyber Patrol kepada Cyber Patrol Mechanisms to Payment System Providers
Penyelenggara Sistem Pembayaran (PSP); Strategi (PSP); Strategies to prevent cyber attacks; and others.
mencegah serangan siber; dan lainnya.
Penilaian Direksi terhadap Kinerja Komite Directors’ Assessment of Committee
Performance
Komite Pengarah TI memiliki tugas dan tanggung The IT Steering Committee has duties and responsibilities
jawab untuk membantu Direksi dalam memberikan to assist the Board of Directors in providing
rekomendasi-rekomendasi yang dibutuhkan dalam recommendations needed in evaluating the IT strategic
evaluasi rencana strategis TI, penetapan kebijakan, plan, establishing IT policies, Standards and Procedures,
Standar dan Prosedur TI, pemantauan kinerja TI, dan monitoring IT performance, and resolving IT issues.
upaya penyelesaian masalah TI. Direksi menilai bahwa The Board of Directors considers that the IT Steering
komite Pengarah TI telah menjalankan tugas dan Committee has performed its duties and responsibilities
tanggung jawabnya dengan baik. well.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KOMITE KEBIJAKAN PERKREDITAN
Credit Policy Committee
Struktur Komite Kebijakan Perkreditan Credit Policy Committee Structure
Pembentukan Komite Kebijakan Perkreditan (KKP) The establishment of the Credit Policy Committee (KKP)
berdasar pada Surat Keputusan Internal Bank nomor is based on the Bank’s Internal Decision Letter number
051/SK-BMD/DIR/2024. 051/SK-BMD/DIR/2024.
Perincian Struktur serta keanggotaan dari Komite Details of the structure and membership of the Credit
Kebijakan Perkreditan dapat dilihat pada tabel di bawah Policy Committee can be seen in the table below:
ini:
No Jabatan | Position Nama | Name
1 Ketua Presiden Direktur
Chairman President Director
2 Anggota Tetap Wakil Presiden Direktur
Permanent Member Vice President Director
3 Anggota Tetap Direktur Operasional
Permanent Member Operational Director
4 Anggota Tetap Direktur Kepatuhan
Permanent Member Compliance Director
5 Anggota Tetap Direktur Umum
Permanent Member General Affair Director
6 Anggota Tetap Kepala Divisi Kredit
Permanent Member Head of Credit Division
7 Anggota Tetap Kepala Divisi Marketing Commercial & Corporate
Permanent Member Head of Commercial & Corporate Marketing Division
8 Anggota Tetap Kepala Divisi Marketing SME & Retail
Permanent Member Head of SME & Retail Marketing Division
9 Anggota Tetap Kepala Divisi Konsumer
Permanent Member Head of Consumer Division
10 Anggota Tetap Kepala Divisi SKAI
Permanent Member Head of Internal Audit Division
11 Anggota Tetap Kepala Bagian Admin Kredit dan Portofolio
Permanent Member Head of Credit and Portfolio Admin Department
12 Anggota Tidak Tetap Kepala Bagian Kredit Review
Non Permanent Member Head of Credit Review Department
13 Anggota Tidak Tetap Kepala Bagian Remedial
Non Permanent Member Head of Remedial Department
14 Anggota Tidak Tetap Kepala Bagian Manajemen Risiko
Non Permanent Member Head of Risk Management Department
15 Anggota Tidak Tetap Kepala Bagian Kepatuhan
Non Permanent Member Head of Compliance Department
16 Anggota Tidak Tetap Kepala Bagian Marketing Commercial & Corporate
Non Permanent Member Head of Commercial & Corporate Marketing Department
17 Anggota Tidak Tetap Kepala Bagian Analis Kredit
Non Permanent Member Head of Credit Analysis Department
18 Anggota Tidak Tetap Kepala Bagian Marketing SME & Retail
Non Permanent Member Head of SME & Retail Marketing Department
19 Anggota Tidak Tetap Kepala Bagian Konsumer
Non Permanent Member Head of Consumer Department
20 Anggota Tidak Tetap Kepala Bagian Pengembangan Produk Lending
Non Permanent Member Head of Lending Product Developmen Department
21 Anggota Tidak Tetap Kepala Bagian Legal
Non Permanent Member Head of Legal Department
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Credit
Kebijakan Perkreditan Policy Committee
• Memberi masukan kepada Direksi dalam rangka • Provide input to the Board of Directors in the
penyusunan Kebijakan Perkreditan Bank, terutama preparation of the Bank’s Credit Policy, especially
yang berkaitan dengan perumusan prinsip kehati- with regard to the formulation of prudential principles
hatian dalam perkreditan. in credit.
• Mengawasi agar Kebijakan Perkreditan Bank dapat • Supervise that the Bank’s Credit Policy can be applied
diterapkan secara konsekuen dan konsisten serta consequently and consistently and formulate
merumuskan pemecahan apabila hambatan/ solutions if obstacles / constraints in the application
kendala dalam penerapan Kebijakan Perkreditan of the Bank’s Credit Policy, then conduct periodic
Bank, selanjutnya melakukan kajian secara reviews of the Bank’s Credit Policy and provide advice
berkala terhadap Kebijakan Perkreditan Bank dan to the Board of Directors if changes or improvements
memberikan saran kepada Direksi apabila diperlukan are needed.
perubahan atau perbaikan.
• Memantau dan mengevaluasi: • Monitor and evaluate:
o Perkembangan dan kualitas portofolio perkreditan o The development and quality of the overall credit
secara keseluruhan, portfolio,
o Kebenaran pelaksanaan kewenangan memutus o The correctness of the implementation of the
kredit, authority to decide credit,
o Kebenaran proses pemberian, perkembangan o The correctness of the process of granting,
dan kualitas kredit yang diberikan kepada pihak development and quality of loans granted to
yang terkait dengan Bank dan debitur-debitur parties related to the Bank and certain large
besar tertentu, debtors,
o Kebenaran pelaksanaan ketentuan Batas o Correct implementation of the provisions of the
Maksimum Pemberian Kredit, Maximum Lending Limit,
o Ketaatan terhadap ketentuan perundang- o Adherence to statutory provisions and other
undangan dan peraturan lainnya dalam regulations in the implementation of credit
pelaksanaan pemberian kredit, granting,
o Penyelesaian kredit bermasalah sesuai dengan o Resolution of non-performing loans in accordance
yang ditetapkan dalam Kebijakan Perkreditan with the Bank’s Credit Policy,
Bank,
o Upaya Bank dalam memenuhi kecukupan jumlah o The Bank’s efforts to fulfill the adequacy of the
penyisihan penghapusan kredit. amount of allowance for loan losses.
• Menyampaikan laporan tertulis secara berkala • Submit periodic written reports to the Board of
kepada Direksi dengan tembusan kepada Dewan Directors with a copy to the Board of Commissioners
Komisaris mengenai: regarding:
o Hasil pengawasan atas penerapan dan o The results of supervision over the implementation
pelaksanaan Kebijakan Perkreditan Bank, and execution of the Bank’s Credit Policy,
o Hasil pemantauan dan evaluasi mengenai hal- o Results of monitoring and evaluation regarding
hal yang dimaksud pada poin di atas. the matters referred to in the above points.
• Memberikan saran langkah-langkah perbaikan • Provide suggestions for corrective measures to
kepada Direksi dengan tembusan kepada Dewan the Board of Directors with a copy to the Board of
Komisaris mengenai hal-hal yang terkait dengan Commissioners regarding matters related to the
poin di atas. above points.
Rapat Komite Kebijakan Perkreditan Credit Policy Committee Meeting
Pada tahun 2024, Komite Kebijakan Perkreditan In 2024, the Credit Policy Committee met 4 (four) times
melakukan rapat sebanyak 4 (empat) kali.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tabel Kehadiran peserta Komite Kebijakan Credit Policy Committee participants
Perkreditan Attendance Tablet
Frekuensi Persentase
Jabatan Rapat Kehadiran Kehadiran
No
Position Meetings Attendances Attendance
Frequency Percentage
1 President Director (Achmad S Kartasasmita) 4 4 100%
2 Vice President Director (Hendra Halim) 4 4 100%
3 Operational Director (Harun Ansari) 4 4 100%
4 General Affair Director (Yusri Hadi) 4 3 75%
5 Compliance Director (Andy) 4 4 100%
6 Head of Credit Division (Kornelus Damanik) 4 4 100%
7 Head of Commercial & Corporate Marketing Division (Ratna Juwita) 4 3 75%
8 Head of SME & Retail Marketing Division (Edwar) 4 4 100%
9 Head of Consumer Division (Siska Nurindah Sari) 4 1 25%
10 Head of Internal Audit Division (Limin) 4 3 75%
11 Head of Credit Administration & Portfolio Department (Andreas) 4 4 100%
Program Kerja dan Realisasi Komite Work Program and Realization of Credit
Kebijakan Perkreditan Policy Committee
Rapat Komite Kebijakan Perkreditan disepanjang tahun Credit Policy Committee meetings throughout 2024
2024 mengenai pembahasan pertumbuhan kredit, regarding the discussion of credit growth, credit portfolio,
portofolio kredit, rasio debitur inti, NPL, Hapus Buku, core debtor ratio, NPL, write-offs, Credit Committee
Perubahan Limit Komite Kredit, Penyesuaian Pedoman Limit Changes, Credit Product Guidelines Adjustments,
Produk Kredit, Pengembangan Produk Lending, dan Kredit Lending Product Development, and Multi-Use Loans.
Multi Guna Usaha.
Pendidikan atau pelatihan yang diikuti Education or training attended in the
dalam tahun buku financial year
Anggota Komite senantiasa mengikuti pendidikan Members of the Committee continue to participate
atau pelatihan yang diikuti dalam tahun buku, yakni in education or training during the year under review,
Sertifikasi Manajemen Risiko; Aspek Hukum Perkreditan namely Risk Management Certification; Legal Aspects of
dan Sertipikat Elektronik dalam Transaksi Kredit; Buku Credit and Electronic Certificates in Credit Transactions;
Panduan Akuntansi Perbankan (BPAK) Khusus Kredit Banking Accounting Handbook (BPAK) for Credit and
dan PSAK 71; Economic Outlook dan Rencana Bisnis Bank PSAK 71; Economic Outlook and Bank Business Plan
(RBB); Outlook Ekonomi dan Keuangan di Tahun 2024; (RBB); Economic and Financial Outlook in 2024; Active
Peran serta Aktif dalam Pencegahan Green Financial Participation in the Prevention of Green Financial Crime
Crime di Industri Keuangan; PSAK 71 : Instrumen Keuangan in the Financial Industry; PSAK 71: Financial Instruments
dan Backtesting Perhitungan CKPN; Sertifikat Elektronik and CKPN Calculation Backtesting; Electronic Certificates
dalam Pertanahan; Training Implementasi dan Model in Land; Training on Implementation and Implementation
Penerapan Undang-Undang Pelindungan Data Pribadi; Model of Personal Data Protection Law; and others.
dan lainnya.
Penilaian Direksi terhadap Kinerja Komite Directors’ Assessment of Committee
Performance
Komite Kebijakan Perkreditan memiliki tugas dan The Credit Policy Committee has the duty and
tanggung jawab untuk membantu Direksi dalam responsibility to assist the Board of Directors in the
penyusunan dan pemantauan terhadap implementasi preparation and monitoring of the implementation of the
kebijakan Perkreditan Bank. Direksi menilai bahwa Bank’s credit policy. The Board of Directors considers that
Komite Kebijakan Perkreditan telah menjalankan tugas the Credit Policy Committee has performed its duties
dan tanggung jawabnya dengan baik. and responsibilities well.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
SEKRETARIS PERUSAHAAN
Corporate Secretary
Profil Sekretaris Perusahaan
Corporate Secretary Profile
Suharto Kurniawan
Sekretaris Perusahaan
Corporate Secretary
Warga negara Indonesia, 52 tahun, domisili di Medan, Sumatera Utara.
Indonesian citizen, 52 years old, domiciled in Medan, North Sumatra.
Memperoleh gelar S-2 Magister Manajemen di Institut He obtained his S-2 Master of Management degree
Pertanian Bogor pada tahun 2009 dan gelar S-1 Ekonomi at Bogor Agricultural University in 2009 and his S-1
di Universitas Islam Bandung. Economics degree at Bandung Islamic University.
Karir profesional beliau dimulai di Bank Bukopin dari His professional career began at Bank Bukopin from
tahun 1997 sampai dengan tahun 2019. Beliau berkarir 1997 to 2019. His first career was in Bukopin’s Marketing
pertama kali dalam Marketing Development Program Development Program until the last position he held was
Bukopin hingga jabatan terakhir yang beliau jabat as Branch Manager of Medan.
adalah sebagai Branch Manager kota Medan.
Ditunjuk menjadi sekretaris perusahaan berdasarkan Surat Appointed as corporate secretary based on the Bank’s
Keputusan Internal Bank nomor 001/SK-BMD/DIR/2020 Internal Decision Letter number 001/SK-BMD/DIR/2020
tanggal 2 Januari 2020. Beliau ditunjuk menjadi sekretaris dated January 2nd, 2020. He was appointed as corporate
perusahaan menggantikan sekretaris perusahaan secretary to replace the previous corporate secretary
sebelumnya yang telah berakhir masa tugasnya. who had ended his term of office.
Uraian Tugas dan Tanggung Jawab Description of Duties and Responsibilities
Menunjuk peraturan Otoritas Jasa keuangan Sekretaris Referring to the regulation of the Financial Services
Perusahaan nomor 35/POJK.04/2014, tugas dan Authority Corporate Secretary number 35/POJK.04/2014,
tanggung jawab sekretaris perusahaan adalah sebagai the duties and responsibilities of the corporate secretary
berikut: are as follows:
• Mengikuti perkembangan pasar modal khususnya • Keeping abreast of capital market developments,
peraturan perundang-undangan yang berlaku di especially the prevailing laws and regulations in the
bidang Pasar Modal. Capital Market sector.
• Memberikan masukan kepada Direksi dan Dewan • Provide input to the Board of Directors and Board
Komisaris emiten atau perusahaan publik untuk of Commissioners of issuers or public companies
mematuhi ketentuan perundang-undangan di to comply with statutory provisions in the Capital
bidang Pasar Modal. Market sector.
• Membantu Direksi dan Dewan Komisaris dalam • Assisting the Board of Directors and Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
governance which includes:
o Menyampaikan keterbukaan informasi kepada o Delivering information disclosure to the public,
masyarakat, termasuk ketersediaan informasi including the availability of information on the
pada Situs Web Emiten atau Perusahaan Publik Website of the Issuer or Public Company or print
atau media cetak dan elektronik. and electronic media.
o Penyampaian laporan kepada Otoritas Jasa o Timely submission of reports to the Financial
Keuangan tepat waktu. Services Authority.
o Penyelenggaraan dan dokumentasi Rapat Umum o Organization and documentation of General
Pemegang Saham. Meeting of Shareholders.
o Penyelenggaraan dan dokumentasi rapat Direksi o Organization and documentation of meetings
dan/atau Dewan Komisaris. of the Board of Directors and/or Board of
Commissioners.
o Pelaksanaan program orientasi terhadap o Implementation of company orientation program
perusahaan bagi Direksi dan/atau Dewan for the Board of Directors and/or Board of
Komisaris. Commissioners.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Sebagai penghubung antara Emiten atau • As a liaison between the Issuer or Public Company and
Perusahaan Publik dengan pemegang saham Emiten the shareholders of the Issuer or Public Company, the
atau Perusahaan Publik, Otoritas Jasa Keuangan dan Financial Services Authority and other stakeholders.
pemangku kepentingan lainnya.
• Selain itu, melihat perkembangan regulasi yang • In addition, seeing the development of applicable
berlaku terkait Perbankan, Emiten dan Perusahaan regulations related to Banking, Issuers and Public
Publik, untuk pemenuhan kepatuhan terhadap Companies, to fulfill compliance with information
keterbukaan informasi kepada seluruh pemegang disclosure to all shareholders and stakeholders,
saham dan pemangku kepentingan, sekretaris the company secretary also handles the following
perusahaan juga menangani hal-hal sebagai berikut: matters:
o Pelaksanaan Literasi Keuangan. o Financial Literacy Implementation.
o Pelaksanaan Corporate Social Responsibility o Implementation of Corporate Social Responsibility
(CSR). (CSR).
o Penyusunan Laporan Tahunan. o Preparation of Annual Report.
o Pembelian Kembali Saham dan Pengalihan o Buyback of Shares and Transfer of Shares that
Saham yang telah dibeli Kembali. have been bought back.
o Pembukaan/Penutupan/Relokasi Jaringan Kantor. o Opening/Closing/Relocation of Office Network.
o Keuangan Berkelanjutan (Penyusunan Rencana o Sustainable Finance (Preparation of Sustainable
Keuangan Berkelanjutan dan Laporan Keuangan Finance Plan and Sustainable Finance Report).
Berkelanjutan).
Pelatihan dan/atau peningkatan Training and/or competency improvement
kompetensi yang diikuti attended
Judul Pelatihan Peserta
No
Training Topic Member
1 Regulatory Framework: Carbon Trading Compliance for Listed Companies Suharto Kurniawan
2 Menangkap Peluang di Tengah Perlambatan Ekonomi Global
Capturing Opportunities Amidst Global Economic Slowdown
3 Refreshment ( Pengkinian ) dan Resertifikasi Manajemen Risiko J5
Risk Management Refreshment and Recertification J5
4 Capacity Building Sustainable Finance Event Forum
5 Creative, Innovative and Team Work for Productivity
6 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Socialization of Personal Data Protection Function Introduction
7 Peluncuran Studi Laporan Keberlanjutan 2022 Perusahaan Publik di Indonesia
Launch of 2022 Sustainability Report Study Public Companies in Indonesia
8 Webinar Standar Pelaporan Keberlanjutan GRI 13 : Agriculture, Aquaculture, Fisheries & GRI
101 : Biodiversity dalam rangka Pelaporan Keberlanjutan untuk Ketahanan Pangan yang
Lebih Baik
GRI 13 Sustainability Reporting Standards Webinar: Agriculture, Aquaculture, Fisheries & GRI
101: Biodiversity in the context of Sustainability Reporting for Better Food Security
9 Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan
Konsumen dan Masyarakat di Sektor Jasa Keuangan
Socialization of Consumer Protection related to POJK Number 22 of 2023 concerning Con-
sumer and Community Protection in the Financial Services Sector
10 Embracing Innovation for The Future of Central Banking Services
11 Training Implementasi dan Model Penerapan Undang-Undang Pelindungan Data Pribadi
Implementation Training and Implementation Model of Personal Data Protection Law
12 Sosialisasi IT Security Awareness
IT Security Awareness Socialization
13 Economic Outlook dan Rencana Bisnis Bank (RBB)
Economic Outlook and Bank Business Plan
14 Video Learning Transformasi Digital
Digital Transformation Video Learning
15 Evaluasi Program Kerja dan Capacity Building TPAKD Se-Sumatera Utara
Evaluation of Work Program and Capacity Building of TPAKD throughout North Sumatra
16 Call For Papers Sumatera Utara Economic & Financial Insight 2024 (SEFI 2024)
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
FUNGSI KEPATUHAN
Compliance Function
Penerapan Fungsi Kepatuhan Implementation of Compliance Function
Perkembangan Transformasi Digital menuntut Bank The development of Digital Transformation requires the
terus berinovasi dalam mengembangkan aktivitas, Bank to continue to innovate in developing activities,
layanan dan produk keuangan dengan mengedepankan services and financial products by prioritizing consumer
kebutuhan konsumen mengakibatkan tantangan dan needs resulting in greater challenges and exposures
eksposur yang dihadapi oleh Bank juga semakin besar. faced by the Bank. For this reason, it is necessary to
Untuk itu diperlukan pengelolaan Risiko Kepatuhan manage Compliance Risk well, in a timely manner, and in
yang baik, tepat waktu, dan sejalan dengan penerapan line with the implementation of good governance at the
tata kelola yang baik pada Bank sehingga dapat Bank so as to minimize the impact of risks that will occur.
meminimalkan dampak risiko yang akan terjadi.
Sebagaimana diatur dalam ketentuan POJK As stipulated in the provisions of POJK No.46/POJK.03/2017
No.46/POJK.03/2017 tanggal 12 Juli 2017 tentang dated July 12th, 2017 concerning the Implementation of
Pelaksanaan Fungsi Kepatuhan Bank Umum, Bank telah Compliance Function of Commercial Banks, the Bank
mewujudkan Budaya Kepatuhan dan menerapkan fungsi has realized Compliance Culture and implemented
kepatuhan yang meliputi tindakan sebagai berikut: compliance function which includes the following
actions:
• Mewujudkan terlaksananya Budaya Kepatuhan pada • Realizing the implementation of Compliance Culture
semua tingkatan organisasi dan kegiatan usaha at all levels of the organization and business activities
Bank, of the Bank,
• Mengelola risiko kepatuhan yang dihadapi oleh Bank, • Managing compliance risks faced by the Bank,
• Memastikan agar kebijakan, ketentuan, sistem, • Ensuring that policies, provisions, systems, and
dan prosedur serta kegiatan usaha yang dilakukan procedures as well as business activities carried out
oleh Bank telah sesuai dengan ketentuan Otoritas by the Bank are in accordance with the provisions of
Jasa Keuangan dan/atau ketentuan peraturan the Financial Services Authority and / or provisions of
perundang-undangan, dan laws and regulations, and
• Memastikan kepatuhan Bank terhadap komitmen • Ensure the Bank’s compliance with commitments
yang dibuat oleh Bank kepada Otoritas Jasa made by the Bank to the Financial Services Authority
Keuangan dan/atau otoritas pengawas lain yang and/or other authorized supervisory authorities.
berwenang.
Bank Mestika telah memiliki Direktur yang membawahkan Bank Mestika has a Director in charge of the Compliance
Fungsi Kepatuhan dan dibantu oleh Satuan Kerja Function and is assisted by the Compliance Working Unit,
Kepatuhan, agar Fungsi Kepatuhan dapat berjalan so that the Compliance Function can run according to
sesuai koridornya, Dewan Komisaris wajib melakukan its corridor, the Board of Commissioners must actively
pengawasan aktif terhadap Fungsi Kepatuhan dengan supervise the Compliance Function by evaluating the
mengevaluasi Pelaksanaan Fungsi Kepatuhan Bank Implementation of the Bank’s Compliance Function
paling sedikit 2 (dua) kali dalam satu tahun dan at least twice a year and providing suggestions to
memberikan saran untuk meningkatkan kualitas improve the quality of the implementation of the Bank’s
pelaksanaan Fungsi Kepatuhan Bank. Compliance Function.
Aktivitas kepatuhan selama tahun 2024 Compliance activities during 2024
• Melakukan kajian kepatuhan terhadap Rancangan • Conducting compliance review on the design/
/Penyempurnaan kebijakan, Pedoman, Standar, improvement of Bank policies, guidelines, standards,
Prosedur, dan/atau Produk Bank. procedures, and/or products.
• Melakukan kajian/ review aspek kepatuhan kredit • Conduct a review of credit compliance aspects by
dengan memperhatikan aspek kehati-hatian Bank taking into account the prudential aspects of the
dengan limit kumulatif kredit ≥ Rp 10 miliar dan Bank with a cumulative credit limit of ≥ Rp. 10 billion
penyediaan dana bagi pihak terkait > Rp 1 miliar. and the provision of funds to related parties > Rp. 1
billion.
• Melakukan pengelolaan mengenai risiko kepatuhan • Manage compliance risks faced in the context of
yang dihadapi dalam rangka penerapan manajemen implementing the Bank’s risk management.
risiko Bank.
• Memastikan bahwa komitmen Bank kepada Otoritas • Ensure that the Bank’s commitments to the
Jasa Keuangan dan/atau Otoritas Pengawas Bank Financial Services Authority and/or the authorized
yang berwenang agar ditindaklanjuti dengan benar Bank Supervisory Authority are properly and timely
dan tepat waktu. followed up.
• Memantau dan memastikan agar seluruh laporan ke • Monitor and ensure that all reports to the Regulator
Regulator disampaikan secara tepat waktu sesuai are submitted in a timely manner in accordance with
dengan ketentuan regulator yang berlaku, serta applicable regulatory requirements, and conduct
melakukan Compliance Report Monitoring untuk Compliance Report Monitoring to mitigate delays in
memitigasi terjadinya keterlambatan pelaporan reporting to the Regulator.
kepada Regulator.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Membuat Laporan Kepatuhan secara berkala • Make periodic Compliance Reports to the Board of
kepada Direksi, Dewan Komisaris dan Otoritas Jasa Directors, Board of Commissioners and Financial
Keuangan. Services Authority.
• Melakukan pemantauan/review pelaksanaan • Monitor/review the implementation of compliance
kepatuhan di unit kerja dan mengkaji apakah ada in the work unit and assess whether there are
permasalahan kepatuhan di unit kerja. compliance issues in the work unit.
• Melakukan sosialisasi dan/atau refreshment atas • Conduct socialization and/or refreshment of newly
ketentuan-ketentuan dari Regulator yang baru issued regulatory provisions to related work units.
diterbikan kepada unit kerja terkait.
• Memberikan pelatihan / sosialisasi mengenai • Provide training/socialization on Regulatory
ketentuan Regulator kepada karyawan baru melalui requirements to new employees through Education.
Pendidikan.
• Mengikutsertakan Sumber Daya Manusia di Satuan • Include Human Resources in the Compliance
Kerja Kepatuhan dalam berbagai pelatihan/ Working Unit in various training/seminars/webinars/
seminar/webinar/sosialisasi peraturan dari regulator, socialization of regulations from regulators, external
Eksternal maupun Internal. and internal.
• Melakukan koordinasi dalam penyediaan data/ • Coordinate the provision of data/documents related
dokumen terkait pemeriksaan Internal dan Eksternal. to internal and external audit.
• Memberikan masukan/tanggapan atas pertanyaan • Provide input/response to questions from work units
dari unit kerja terkait pelaksanaan peraturan Otoritas related to the implementation of Financial Services
Jasa Keuangan/Bank Indonesia. Authority/Bank Indonesia regulations.
• Melakukan kegiatan lainnya yang terkait dengan • Perform other activities related to the Compliance
Fungsi Kepatuhan. Function.
Pemenuhan Bank terhadap Regulatory Bank’s Compliance with Regulatory
Parameter Tahun 2024 Parameters by 2024
• Rasio Kewajiban Penyediaan Modal Minimum • The Capital Adequacy Ratio (CAR) covering credit
(KPMM) mencakup risiko kredit, risiko pasar dan risiko risk, market risk and operational risk was 44.47%,
operasional adalah sebesar 44,47% berada di atas which is above the applicable regulations.
ketentuan yang berlaku.
• Tidak ada pelanggaran atau pelampauan terhadap • There were no violations or exceedances of the
Batas Maksimum Pemberian Kredit (BMPK). Maximum Lending Limit.
• Rasio NPL (gross) adalah 0,66% berada dalam • The NPL ratio (gross) of 0.66% is within the limit
batas yang diperkenankan ketentuan yang berlaku allowed by the prevailing regulations of a maximum
maksimal sebesar 5% (gross). of 5% (gross).
• Giro Wajib Minimum (GWM) Rupiah adalah sebesar • The Rupiah Statutory Reserve Requirement (GWM) of
5,52% sudah sesuai dengan ketentuan yang berlaku 5.52% is in accordance with the applicable provisions
mengenai GWM Rupiah. regarding the Rupiah Statutory Reserve Requirement.
• Giro Wajib Minimum (GWM) Valuta Asing adalah • The Foreign Currency Reserve Requirement (GWM) of
sebesar 5,00% sudah sesuai dengan ketentuan yang 5.00% is in accordance with the applicable provisions
berlaku mengenai GWM Valuta Asing. regarding Foreign Currency Reserve Requirement.
• Posisi Devisa Neto (PDN) 0,25% berada jauh dalam • The Net Open Position (NOP) of 0.25% is well within
batas yang diperkenankan ketentuan yang berlaku the limit allowed by the prevailing regulations of a
maksimal sebesar 20% dari modal. maximum of 20% of capital.
• Komitmen terhadap Otoritas Jasa Keuangan dan • Commitments to the Financial Services Authority and
Bank Indonesia telah terpenuhi. Bank Indonesia have been fulfilled.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
ANTI PENCUCIAN UANG, PENCEGAHAN PENDANAAN
TERORISME DAN PENCEGAHAN PENDANAAN PROLIFERASI
SENJATA PEMUSNAH MASSAL (APU, PPT, DAN PPPSPM)
Anti-Money Laundering, Countering the Financing of Terrosism, and
Countering the Financing of Proliferation of Weapons of Mass Destruction
(AML/CFT, and FPWMD)
Dengan berkembangnya kompleksitas produk dan With the growing complexity of products and services
layanan yang diberikan serta semakin meningkatnya provided and the increasing use of information technology
penggunaan teknologi informasi untuk kemudahan for ease of conducting transactions and accessing
dalam melakukan transaksi dan mengakses layanan services provided by the Bank, Banking has become
yang diberikan oleh Bank membuat Perbankan menjadi an institution that is very vulnerable to the possibility
lembaga yang sangat rentan terhadap kemungkinan of being used as a medium for money laundering and
dimanfaatkan sebagai media pencucian uang dan terrorism financing. For this reason, consistent, optimal
pendanaan terorisme. Untuk itu diperlukan penerapan and effective implementation of AML, CFT and FPWMD
program APU, PPT, dan PPPSPM yang konsisten, optimal programs is required in all products, services and
dan efektif pada seluruh produk, layanan maupun transactions of the Bank. The implementation of these
transaksi Bank. Penerapan program tersebut tidak saja programs is not only important for the eradication of ML,
penting untuk pemberantasan TPPU, TPPT dan PPSPM FT and FPWMD but also to support the implementation
melainkan juga untuk mendukung penerapan prudential of prudential banking which can protect the Bank from
banking yang dapat melindungi Bank dari berbagai various risks that may arise, including compliance risk,
risiko yang mungkin timbul antara lain risiko kepatuhan, legal risk, reputation risk and operational risk as well as
risiko hukum, risiko reputasi dan risiko operasional serta improving the Bank’s own Corporate Governance (GCG).
meningkatkan Tata Kelola Perusahaan (GCG) Bank
sendiri.
Pedoman penerapan program APU, PPT, Guidelines for the implementation of AML,
dan PPPSPM CFT, and FPWMD Programs
• Peraturan Otoritas Jasa Keuangan Republik Indonesia • Regulation of the Financial Services Authority of the
Nomor 8 Tahun 2023 tentang Penerapan Program Republic of Indonesia Number 8 of 2023 concerning
Anti Pencucian Uang, Pencegahan Pendanaan the Implementation of Anti-Money Laundering
Terorisme, dan Pencegahan Pendanaan Proliferasi Program, Prevention of Financing of Terrorism, and
Senjata Pemusnah Masaal di Sektor Jasa Keuangan. Prevention of Financing of Proliferation of Weapons of
Mass Destruction in the Financial Services Sector.
• Undang-Undang nomor 8 tahun 2010 tentang • Law No. 8 of 2010 on the Prevention and Eradication of
Pencegahan dan Pemberantasan Tindak Pidana the Crime of Money Laundering.
Pencucian Uang.
• Undang-Undang nomor 9 tahun 2013 tentang • Law number 9 of 2013 on the Prevention and
Pencegahan dan Pemberantasan Tindak Pidana Eradication of the Criminal Acts of Financing
Pendanaan Terorisme. Terrorism.
• Peraturan Kepala Pusat Pelaporan dan Analisis • Regulation of the Head of the Financial Transaction
Transaksi Keuangan atau peraturan OJK lainnya Reports and Analysis Center or other OJK regulations
yang terkait dengan penerapan program APUPPT related to the implementation of APUPPT and PPPSPM
dan PPPSPM. programs.
Adapun langkah-langkah yang ditempuh The steps taken by the Bank in
oleh Bank dalam melaksanakan program implementing AML, CFT and FPWMD
APU, PPT dan PPPSPM adalah: programs are:
• Monitoring dan pengawasan pelaksanaan • Monitoring and supervising the implementation of
Program APU, PPT, dan PPPSPM seluruh kantor Bank AML, CFT, and PPPSPM programs in all Bank offices as
sebagaimana yang telah diatur dalam Kebijakan stipulated in the Bank’s Internal Policies.
Internal Bank.
• Melakukan pemantauan transaksi harian dan • Monitoring daily transactions and analyzing the
analisa kewajaran transaksi serta penginian data reasonableness of transactions and updating
Nasabah secara berkesinambungan (on-going customer data on an ongoing basis (on-going
management). management).
• Penyampaian kewajiban pelaporan kepada Pusat • Submission of reporting obligations to the Financial
Pelaporan dan Transaksi Keuangan (PPATK) yang Transaction and Reporting Center (PPATK) consisting
terdiri dari Laporan Transaksi Keuangan Tunai (LTKL), of Cash Financial Transaction Reports, Suspicious
Laporan Transaksi Keuangan Mencurigakan (LTKM) Financial Transaction Reports and Financial
dan Laporan Transaksi Keuangan Transfer Dana Dari Transaction Reports on Fund Transfers From and to
dan Ke Luar Negeri (LTKL). Overseas.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Penyampaian kewajiban pelaporan Sistem Informasi • Submission of quarterly Integrated Service User
Pengguna Jasa Terpadu (SIPJT) secara triwulan Information System (SIPJT) reporting obligations to
kepada PPATK (Pusat Pelaporan dan Analisis PPATK (Financial Transaction Reports and Analysis
Transaksi Keuangan). Center).
• Pemeliharaan database Daftar Terduga Teroris dan • Maintenance of the database of the List of Suspected
Organisasi Teroris (DTTOT) dan Daftar Pendanaan Terrorists and Terrorist Organizations and the List
Proliferasi Senjata Pemusnah Massal (DPPSPM) of Funding for the Proliferation of Weapons of Mass
yang dipublikasikan melalui SIGAP serta melakukan Destruction published through SIGAP and customer
pengecekan (customer screening) atas kesamaan screening for similarity of data and identity in
data dan identitas didalam database Nasabah (baik the Customer database (both individuals and
individu maupun korporasi) oleh petugas pelaksana corporations) by implementing officers when
pada saat melakukan hubungan usaha dengan conducting business relations with prospective
Calon Nasabah maupun WIC. customers and WIC.
• Pengayaan informasi Daftar Pantau Pengkinian • Updating Watchlist information and enriching Normal
(Updating Watchlist) dan Pengayaan Informasi Information (Inquiry) with “Not Found” status through
(Inquiry) Normal dengan status “Tidak Ditemukan” the SIPENDAR application (Suspected Terrorism
melalui aplikasi SIPENDAR (Sistem Informasi Terduga Financing Information System) provided by PPATK.
Pendanaan Terorisme) yang disediakan oleh PPATK.
• Pemanfaatan data PEP (Politcally Exposed Person) • Utilization of PEP (Politcally Exposed Person) data in
pada aplikasi PEP dari PPATK dengan akses melalui the PEP application from PPATK with access through
web-portal untuk melakukan identifikasi dan verifikasi the web-portal to identify and verify new Bank
terhadap Nasabah baru Bank. Customers.
• Penyampaian laporan PDKT (Penyampaian Data • Submission of PDKT (Thematic Special Data
Khusus Tematik) dan PIKT (Penyampaian Informasi Submission) and PIKT (Thematic Special Information
Khusus Tematik) kepada PPATK melalui aplikasi Submission) reports to PPATK through the goAML
goAML dalam rangka pengawasan dan pemantauan application in the context of supervision and
terhadap Pemilihan Umum dan Pemilihan Kepala monitoring of General Elections and Regional Head
Daerah sebagai bagian dari Tim Kerja Analisis Elections as part of the Collaborative Analysis
Kolaboratif. Working Team.
• Penyampaian Laporan Realisasi Rencana Pengkinian • Submission of the Customer Data Updating Plan
Data Nasabah tahun 2024 melalui aplikasi SIPENA Realization Report in 2024 through the SIPENA
yang disediakan oleh OJK. application provided by OJK.
• Menindaklanjuti realisasi pengkinian data nasabah • Follow up the realization of customer data updates
tahun 2024 yang tidak terselesaikan dengan in 2024 that are not completed by sending SMS (SMS
mengirimkan SMS (SMS Blast)/email yang berisikan Blast)/email containing an appeal to update the
himbauan untuk melakukan pengkinian data. data.
• Penyampaian Laporan Anti Pencucian Uang dan • Submission of Anti-Money Laundering and Prevention
Pencegahan Pendanaan Terorisme (APU dan PPT) of Financing of Terrorism (AML/CFT) Reports for
Bank Umum periode semester I 2024 dan semester II Commercial Banks for the first semester of 2024 and
2024 melalui Aplikasi Pelaporan Online OJK (APOLO). second semester of 2024 through the OJK Online
Reporting Application (APOLO).
• Pembaharuan Daftar Negara Berisiko Tinggi • Updating the list of High Risk Countries so that it
(High Risk Countries) agar menjadi rujukan bagi becomes a reference for implementing officers to
petugas pelaksana untuk melaksanakan prosedur carry out EDD (Enhanced Due Diligence) procedures
EDD (Enhanced Due Diligence) dan mewaspadai and be aware of transactions related to these
transaksi-transaksi yang terkait dengan Negara- countries.
Negara tersebut.
• Penetapan klasifikasi risiko Calon Nasabah/ Nasabah • Determination of the risk classification of prospective
merujuk pada NRA dan/ atau SRA TPPU, TPPT, dan clients/customers refers to the NRA and/or SRA of ML,
PPSPM. FT, and FPMWD.
• Penyusunan Pedoman Penilaian Risiko Tindak Pidana • Preparation of Risk Assessment Guidelines for Money
Pencucian Uang (TPPU), Tindak Pidana Pendanaan Laundering Crime, Financing of Terrorism Crime,
Terorisme (TPPT), dan Tindak Pidana Pendanaan and Financing of Proliferation of Weapons of Mass
Proliferasi Senjata Pemusnah Massal (PPSPM). Destruction Crime.
• Penilaian Risiko risiko TPPU, TPPT, dan PPPSPM • Risk Assessment of ML, TPPT, and PPPSPM
Konsolidasi Bank dan Bank Cabang posisi 31 Consolidated Risk of the Bank and Bank Branches
Desember 2023 dengan tujuan untuk mengetahui as of December 31st, 2023 with the aim of knowing
besaran eksposur dan kerentanan Bank termasuk the amount of exposure and vulnerability of the Bank
Kantor Cabang untuk dimanfaatkan sebagai media including Branch Offices to be used as a medium for
Tindak Pidana Pencucian Uang (TPPU), Tindak Pidana Money Laundering Crimes (ML), Crimes of Financing
Pendanaan Terorisme (TPPT) dan Pendanaan Terrorism (TPPT) and the Financing of Proliferation
iraProliiferasi Senjata Pemusnah Massal (PPSPM) dan of Weapons of Mass Destruction (PPSPM) and the
penunjukan Pejabat Penanggung Jawab Penerapan appointment of the Officer in Charge of AML, CFT, and
Program APU, PPT, dan PPPSPM Kantor Cabang FPMWD Program Implementation of the Branch Office
berdasarkan hasil penilaian risiko. based on the results of the risk assessment.
• Penyampaian Dokumen Penilaian Risiko Tindak • Submission of Risk Assessment Document of Money
Pidana Pencucian Uang, Tindak Pidana Pendanaan Laundering Crime, Financing of Terrorism Crime,
Terorisme, dan Tindak Pidana Pendanaan Proliferasi and Financing of Weapons of Mass Destruction
Senjata Pemusnah Massal kepada OJK. Proliferation Crime to OJK.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 277
Page 278
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
• Implementasi E-Training periode Pertama Tahun • Implementation of E-Training for the first period of
2024 kepada Staff, Kanit, dan Kasie. Customer Service 2024 for Staff, Kanit, and Kasie. Customer Service
(termasuk CS SDB), HT (Head Teller), Staff dan Kanit. (including CS SDB), HT (Head Teller), Staff and
International Banking sebagai upaya meningkatkan Kanit. International Banking as an effort to increase
pemahaman serta kesadaran (awareness) terkait understanding and awareness regarding the
pentingnya pelaksanaan program APU,PPT, dan importance of implementing AML, CFT, and PPPSPM
PPPSPM dalam rangka Pencegahan Tindak Pidana programs in the context of Preventing Money
Pencucian Uang (TPPU), Tindak Pidana Pendanaan Laundering, Financing of Terrorism, and Preventing
Terorisme (TPPT), dan Pencegahan Pendanaan the Financing of Weapons of Mass Destruction
Profiferasi Senjata Pemusnah Massal (PPPSPM) yang Profiferation which are carried out regularly and
dilaksanakan secara berkala dan rutin. routinely.
• Penetapan Klasifikasi Risiko Calon Nasabah/ Nasabah • Determination of Risk Classification of Prospective
merujuk pada IRA (Individual Risk Assessment), NRA Customer/Customer refers to IRA (Individual Risk
(National Risk Assessment) dan/ atau SRA (Sectoral Assessment), NRA (National Risk Assessment) and/
Risk Assessment) TPPU, TPPT, dan PPPSPM. or SRA (Sectoral Risk Assessment) of ML, CFT, and
FPMWD.
• Penetapan Bobot Faktor Risko dan Rentang Tingkat • Determination of Risk Factor Weight and Final Risk
Risiko Akhir untuk Penilaian Risiko Calon Nasabah/ Level Range for Customer Risk Assessment.
Nasabah (Customer Risk).
• Penetapan Klasifikasi Risiko Beneficial Owner (BO) • Determination of Beneficial Owner (BO) Risk
dari Calon Nasabah/ Nasabah. Classification of Prospective Customers.
• Penetapan Bobot Faktor Risiko dan Rentang Tingkat • Determination of Risk Factor Weight and Final
Risiko Akhir untuk Penilaian Risiko Beneficial Owner Risk Level Range for Beneficial Owner (BO) Risk
(BO) dari Calon Nasabah/ Nasabah. Assessment of Prospective Customer/Customer.
• Penyampaikan laporan SIPINA (Sistem Penyampaian • Submission of SIPINA (Foreign Customer Information
Informasi Nasabah Asing) periode tahun 2023 Submission System) report for the period of 2023 to
kepada Otoritas Jasa Keuangan (OJK). the Financial Services Authority (OJK).
• Tindak lanjut terkait Penyampaian Update Data atas • Follow-up related to the Submission of Data Updates
Pihak yang Diduga Terkait dengan Judi Online dengan on Parties Suspected of Being Related to Online
Data Nomor Induk Kependudukan (NIK) kepada OJK Gambling with Population Identification Number (NIK)
dan juga menindaklanjuti pada Sistem Informasi Data to OJK and also follow up on the Anti-Money
Program Anti Pencucian uang dan Pencegahan Laundering and Terrorism Financing Prevention
Pendanaan Terorisme (SIGAP). Program Information System (SIGAP).
• Implementasi E-Training periode Kedua Tahun 2024 • Implementation of E-Training for the second
kepada Staff, Kanit, dan Kasie. Customer Service period of 2024 for Staff, Kanit, and Kasie. Customer
(termasuk CS SDB), HT (Head Teller), Staff dan Kanit. Service (including CS SDB), HT (Head Teller), Staff
International Banking sebagai upaya meningkatkan and Kanit. International Banking as an effort to
pemahaman serta kesadaran (awareness) terkait increase understanding and awareness regarding
pentingnya pelaksanaan program APU,PPT, dan the importance of implementing AML, CFT, and
PPPSPM dalam rangka Pencegahan Tindak Pidana PPPSPM programs in the context of Preventing Money
Pencucian Uang (TPPU), Tindak Pidana Pendanaan Laundering (TPPU), Financing of Terrorism (TPPT), and
Terorisme (TPPT), dan Pencegahan Pendanaan Preventing the Financing of Proliferation of Weapons
Proliferasi Senjata Pemusnah Massal (PPPSPM) yang of Mass Destruction (PPPSPM) which are carried out
dilaksanakan secara berkala dan rutin. regularly and routinely.
• Pelaksanaan review terhadap Screening List Swift • Review of the Swift Transaction Screening List with
Transaction Screeening dengan hasil berupa the result of adding 3 (three) new lists consisting of
penambahan 3 (tiga) list terbaru yang terdiri dari 2 2 (two) Canada Sanction List and 1 (one) Indonesia
(dua) Canada Sanction List dan 1 (satu) Indonesia Sanction List.
Sanction List.
• Pelaksanaan penilaian FIR (Financial Integrity Rating • Implementation of FIR (Financial Integrity Rating
on Money Laundering and Terrorist Financing) Tahun on Money Laundering and Terrorist Financing)
2024 melalui pengisian kuesioner, pengumpulan assessment in 2024 through questionnaires, data
data dan indepth interview yang dilakukan oleh collection and indepth interviews conducted by
PPATK dengan hasil FIR on ML/TF Bank masuk pada PPATK with the results of FIR on ML/TF Bank in the
kategori SANGAT BAIK. category of EXCELLENT.
• Penyampaian Laporan Rencana Pengkinian Data • Submission of Data Update Plan Report for 2025 to
untuk Tahun 2025 kepada Otoritas Jasa Keuangan the Financial Services Authority (OJK) through Letter
(OJK) melalui Surat Nomor 1239/DIR/2024 tanggal 27 Number 1239/DIR/2024 dated December 27th, 2024.
Desember 2024.
• Implementasi E-Training periode Ketiga untuk • Implementation of the Third Period of E-Training for
Tahun 2024 kepada Staff, Kanit, dan Kasie. Customer the Year 2024 to Staff, Heads, and Section Officers.
Service (termasuk CS SDB), Staff Teller, Asisten HT, Customer Service (including CS SDB), Teller Staff,
dan HT (Head Teller), Staff dan Kanit. International HT Assistant, and HT (Head Teller), Staff and Kanit.
Banking sebagai upaya meningkatkan pemahaman International Banking as an effort to increase
serta kesadaran (awareness) terkait pentingnya understanding and awareness of the importance of
pelaksanaan program APU, PPT, dan PPPSPM dalam implementing AML, CFT, and PPPSPM programs in the
rangka Pencegahan Tindak Pidana Pencucian Uang context of Preventing Money Laundering, Financing
(TPPU), Tindak Pidana Pendanaan Terorisme (TPPT), of Terrorism, and Financing of Weapons of Mass
dan Tindak Pidana Pendanaan Profiferasi Senjata Destruction which are carried out regularly and
Pemusnah Massal (PPSPM) yang dilaksanakan routinely.
secara berkala dan rutin.
278 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 279
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Prinsip Pengenalan Nasabah Know Your Customer Principles
Pada tahun 2024, Bank telah melakukan penginian data In 2024, the Bank has updated customer data with
Nasabah dengan kategori Risiko Tinggi (High), Risiko High Risk, Medium Risk, and Low Risk categories with
Menengah (Medium), dan Risiko Rendah (low) dengan the number of customers who have been successfully
jumlah Nasabah yang telah berhasil dikinikan adalah updated is 28,554 CIFs (85.54%) of the total customers
sebanyak 28.554 CIF (85.54%) dari keseluruhan Nasabah to be updated in 2024 according to these categories,
yang akan dikinikan pada tahun 2024 sesuai dengan namely 33,382 CIFs.
kategori tersebut yaitu sejumlah 33.382 CIF.
Peningkatan pemahaman serta kesadaran (awareness) Increased understanding and awareness through
melalui pelatihan/sosialisasi baik yang diselenggarakan training/socialization both organized by internal and
oleh pihak internal maupun eksternal. external parties.
Selama tahun 2024 pelatihan/ sosialisasi yang telah During the year 2024, training/socialization that has
diberikan maupun yang telah diikuti antara lain: been given or participated in, among others:
Tanggal Pelatihan atau Sosialisasi
No
Date Training or Socialization
1 06-Feb-24 Pertemuan koordinasi terkait CAT (Collaborative Analysis Team) yang diselenggarakan
oleh PPATK
Coordination meeting related to CAT (Collaborative Analysis Team) organized by INTRAC
2 15-16 Feb-24 Program Mentoring Berbasis Risiko Tindak Pidana Pencucian Uang (TPPU) dan Tindak Pi-
dana Pendanaan Terorisme (TPPT) yang berasal dari Tindak Pidana Perdagangan Orang
dan pada Teknologi Finansial Tahun 2024 Secara Virtual (online) kepada Pihak Pelapor dan
Asosiasi yang diselenggarakan oleh PPATK
Risk-Based Mentoring Program on Money Laundering Crime and Financing of Terrorism
Crime originating from Trafficking in Persons and on Financial Technology in 2024 Virtual
(online) to Reporting Parties and Associations organized by INTRAC
3 20-Feb-24 Coaching Penyusunan Dokumen Penilaian Risiko TPPU, TPPT dan/ atau PPPSPM secara Indi-
vidual (Individual Risk Assessment/ IRA) oleh Penyedia Jasa Keuangan yang diselenggara-
kan oleh OJK
Coaching for the Preparation of Individual Risk assessment (IRA) of ML, TPPT and/or PPPSPM
by Financial Service Providers organized by OJK
4 21-22 Feb-24 Training Program Pengkinian Sertifikasi Manajemen Risiko Level 3 (Jenjang/ Kualifikasi 5)
Manajemen Risiko Perbankan yang diselenggarakan oleh RMG
Training Program for Risk Management Certification Update Level 3 (Level / Qualification 5)
Banking Risk Management organized by RMG
5 29-Feb-24 Webinar Penanganan Kejahatan dengan berlakunya UU P2SK & POJK Tahun 2023 yang
diselenggarakan oleh FKDKP
Webinar on Crime Handling with the enactment of the P2SK Law & POJK in 2023 organized
by FKDKP
6 04-Apr-24 Diseminasi penguatan integritas dalam bekerja maupun kehidupan sehari-hari dalam
rangka melaksanakan pencegahan dan pemberantasan korupsi bagi terwujudnya Mas-
yarakat anti korupsi khususnya sektor jasa keuangan yang berintegritas yang diselengga-
rakan oleh OJK
Dissemination of strengthening integrity in work and daily life in order to carry out the
prevention and eradication of corruption for the realization of an anti-corruption society,
especially the financial services sector with integrity organized by OJK
7 05-Apr-24 Sosialisasi terkait konfirmasi script indikator Transaksi Keuangan Mencurigakan (TKM) yang
diselenggarakan oleh PPATK.
Socialization related to the confirmation of the Suspicious Financial Transaction indicator
script held by INTRAC
8 24-Apr-24 Training identifikasi Transaksi Keuangan Mencurigakan dan Penentuan Indikasi Tindak Pi-
dana Asal yang diselenggarakan oleh FKDKP
Training on Identification of Suspicious Financial Transactions and Determination of Indica-
tions of Criminal Origin organized by FKDKP
9 26-Apr-24 Pertemuan koordinasi terkait dengan pelaksanaan Tim Kerja Analisis Kolaboratif terkait
Pemilu dan Pilkada atau Collaborative Analysis Team (CAT) yang diselenggarakan oleh
PPATK
Coordination meeting related to the implementation of the Collaborative Analysis Team
(CAT) organized by INTRAC.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 279
Page 280
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Pelatihan atau Sosialisasi
No
Date Training or Socialization
10 29-Apr-24 Webinar Peran Serta Aktif dalam Pencegahan Green Financial Crime di Industri Keuangan
yang diselenggarakan oleh FKDKP
Webinar on Active Participation in the Prevention of Green Financial Crime in the Financial
Industry organized by FKDKP
11 07-Mei-24 Pertemuan Tim Kerja Analisis Kolaboratif Terkait Pemilu dan Pilkada di Hotel Shangrila Ja-
karta, yang diselenggarakan oleh PPATK
Collaborative Analysis Working Team Meeting Related to Elections and Regional Head Elec-
tions at Shangrila Hotel Jakarta, organized by INTRAC
12 17-Mei-24 Seminar Internasional Kerja sama antara PPATK dan Bank Indonesia dengan tema
“Strengthening International Cooperation on Asset Recovery and Urgency of Detection of
Illicit Financial Flows on Cyber-Enabled Fraud” yang diselenggarakan oleh FKDKP
International Seminar between PPATK and Bank Indonesia with the theme “Strengthening
International Cooperation on Asset Recovery and Urgency of Detection of Illicit Financial
Flows on Cyber-Enabled Fraud” organized by FKDKP
13 21-Mei-24 Pertemuan koordinasi terkait Informasi Penyampaian PDKT dan PIKT Pemilu 2024 yang
diselenggarakan oleh PPATK
Coordination meeting related to PDKT and PIKT Election 2024 Submission Information orga-
nized by PPATK
14 06-Jun-24 Kegiatan “Rembuk Nasional” dan Permohonan Penunjukkan Narahubung FKDKP (Pembaha-
san terkait Kolaborasi antara PPATK dan Bank Umum guna menyikapi perkembangan dan
agenda Nasional seperti Pemilihan Kepala Daerah serentak tahun 2024, Kendala dalam
pelaksanaan kewajiban pelaporan yang dialami oleh Bank Umum dan Permasalahan
Kualitas data, cara pelaporan, dan hal lain yang mengakibatkan terjadinya kendala dalam
proses analisis, pemeriksaan dan kegiatan lainnya sesuai tugas, fungsi dan kewenangan
PPATK) yang diselenggarakan oleh PPATK
“National Meeting” and Request for Appointment of FKDKP Contact Person (Discussion
related to Collaboration between INTRAC and Commercial Banks to address national de-
velopments and agendas such as Simultaneous Regional Head Elections in 2024, Obsta-
cles in the implementation of reporting obligations experienced by Commercial Banks and
Problems with data quality, reporting methods, and other things that result in obstacles
in the process of analysis, examination and other activities in accordance with INTRAC's
duties, functions and authorities) organized by INTRAC
15 21-Jun-24 Sosialisasi terkait Pemanfaatan Nomor Induk Berusaha (NIB) bagi Pelaku Usaha, yang
diselenggarakan oleh OJK
Socialization related to the Utilization of Business Identification Number for Business Actors,
organized by OJK
16 04-Jul-24 Pelaksanaan Kick Off Meeting Survei Penilaian Index Kinerja PPATK Tahun 2024 kepada
Penyedia Jasa Keuangan
Implementation of Kick Off Meeting of INTRAC Performance Index Assessment Survey in
2024 to Financial Service Providers
17 10-11 Jul-24 Training Identifikasi Transaksi Keuangan Mencurigakan dan Penentuan Tindak Pidana Asal
yang diseleggarakan oleh FKDKP
Training on Identification of Suspicious Financial Transactions and Determination of Crimi-
nal Acts of Origin organized by FKDKP
18 15-Jul-24 Pengkinian/refreshment Program Sertifikasi Manajemen Risiko Jenjang 4 dengan tujuan
menyempurnakan pemahaman terbaru mengenai perkembangan manajemen risiko pada
perbakan, memberikan ketentuan regulator (OJK) dalam konteks refreshment secara ber-
kala kepada pemegang sertifikat yang diselenggarakan oleh LMI
Updating/refreshing the Risk Management Certification Program Level 4 with the aim of
perfecting the latest understanding of risk management developments in the banking sec-
tor, providing regulatory provisions (OJK) in the context of periodic refreshment to certifi-
cate holders organized by LMI
19 25-Jul-24 Rapat kordinasi terkait data masking yang diselenggarakan oleh PPATK
Coordination meeting related to data masking organized by INTRAC
280 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 281
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Pelatihan atau Sosialisasi
No
Date Training or Socialization
20 08-Agt-24 Rapat koordinasi penyusunan petunjuk teknis pembukaan dan penutupan rekening khusus
dana kampanye pasangan calon gubernur dan wakil gubernur, bupati dan wakil bupati
serta walikota dan wakil walikota yang diselenggarakan oleh PPATK
Coordination meeting on the preparation of technical guidelines for opening and closing
special campaign fund accounts for candidates for governor and deputy governor, regent
and deputy regent and mayor and deputy mayor organized by INTRAC
21 20-Agt-24 Peluncuran FIR dan ML/TF tahun 2024 kepada Bank Umum yang diselenggarakan oleh PPATK
Launching of FIR and ML/TF in 2024 to Commercial Banks organized by INTRAC
22 02-Feb-24 Sosialisasi terkait Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme (APU-PPT)
18-Apr-24 yang diselenggarakan oleh Divisi Human Capital
03-Sep-24 Socialization related to Anti-Money Laundering and Prevention of Financing of Terrorism
(AML-CFT) organized by the Human Capital Division
23 05-Sep-24 Webinar “How to Prevent Money Laundering and Terrorism Financing” yang diselenggara-
kan oleh OJK
Webinar “How to Prevent Money Laundering and Terrorism Financing” organized by OJK
24 20-Sep-24 Survei Transformasi Ekonomi Hijau Inklusif Indonesia : Signifikansi Kebijakan Penanganan
Green Financial Crimes di Era Derupsi BANI Tahun 2024 yang diselenggarakan oleh PPATK
Indonesia Inclusive Green Economy Transformation Survey: The Significance of Green Fi-
nancial Crimes Handling Policies in the Era of BANI Derruption in 2024 organized by INTRAC
25 24-Sep-24 Kegiatan Seminar Internasional “Optimalisasi Kolaborasi Dalam Mencegah dan Menangani
Green Financial Crime di Indonesia Menuju Indonesia Emas 2045” yang diselenggarakan
oleh PPATK
International Seminar “Optimizing Collaboration in Preventing and Handling Green Financial
Crime in Indonesia Towards a Golden Indonesia 2045” organized by INTRAC
26 30-Sep-24 Diseminasi Hasil Indeks Efektivitas Kinerja PPATK 2024 yang diselenggarakan oleh PPATK
Dissemination of INTRAC Performance Effectiveness Index 2024 Results organized by INTRAC
27 16-17 Okt-24 Workshop Identifikasi Transaksi Keuangan Mencurigakan dan Penentuan Indikasi tindak
Pidana asal yang diselenggarakan oleh FKDKP
Workshop on Identification of Suspicious Financial Transactions and Determination of Indi-
cations of Criminal Origin organized by FKDKP
28 25-Okt-24 Pertemuan Koordinasi CAT (Collaborative Analysis Team) Pilkada yang diselenggarakan
oleh PPATK
Pilkada CAT (Collaborative Analysis Team) Coordination Meeting organized by INTRAC
29 15-Nov-24 Sosialisasi Sistem Indonesia Anti-Scam Centre (Pusat Penanganan Penipuan Transaksi
Keuangan)
Socialization of Indonesia Anti-Scam Centre System (Financial Transaction Fraud Handling
Center)
30 19-Nov-24 Seminar “Memerangi Judi Online dan Kejahatan Era Ekonomi Digital 5.0” yang diselengga-
rakan oleh OVO dan PPATK
Seminar “Combating Online Gambling and Crime in the Era of Digital Economy 5.0” orga-
nized by OVO and INTRAC
31 04-Des-24 Sosialisasi Pengembangan Aplikasi SIGAP Tahun 2024 yang diselenggarakan oleh OJK
Socialization of SIGAP Application Development in 2024 organized by OJK
32 11-Des-24 Diseminasi Hasil Penilaian Financial Integrity Rating on Money Laundering and Terrorist
Financing (FIR on ML/TF) Tahun 2024 yang diselenggarakan oleh PPATK
Dissemination of Financial Integrity Rating Results on Money Laundering and Terrorist Fi-
nancing (FIR on ML/TF) Year 2024 organized by INTRAC
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 281
Page 282
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
FUNGSI AUDIT INTERNAL
Internal Audit Function
Profil Kepala Divisi Audit
Head of Internal Audit Division Profile
Suharto Kurniawan
Kepala Divisi Audit
Head of Internal Audit Division
Warga negara Indonesia, 50 tahun, domisili di Medan, Sumatera Utara.
Indonesian citizen, 50 years old, domiciled in Medan, North Sumatra.
Memperoleh gelar Magister Manajemen di tahun 2011 dan Obtained his Master of Management degree in 2011 and
gelar Certified Fraud Examiner di tahun 2013, Certified in Certified Fraud Examiner degree in 2013, Certified in Audit
Audit Committee Practices (CACP) di tahun 2019. Beliau Committee Practices (CACP) in 2019. He was appointed
diangkat menjadi Kepala Divisi SKAI sejak tanggal 2 as Head of SKAI Division since February 2nd, 2012 through
Februari 2012 melalui Surat Pengangkatan No.014/SP/ Appointment Letter No.014/SP/BMD/KPO/2012.
BMD/KPO/2012.
Riwayat Jabatan Background of Head of Internal Audit
Division
Kepala Divisi SKAI | Head of Internal Audit Division
Nama | Name Limin
Tanggal Lahir 31 Maret 1974 | March 30, 1974
Date of birth (usia 50 tahun | 50 years old)
Kewarganegaraan Indonesia
Nationality Indonesian
Pendidikan Formal & Sertifikasi | Formal Education & Certification
2011 S-2 Magister Manajemen | Master’s Degree of Management
2013 Certified Fraud Examiner
2019 Certified in Audit Committee Practices (CACP)
Pengalaman Kerja | Working Experience
1994 - 1997 Account Officer PT Intan Tangguharta Finance Medan
1997 - 1998 Staf Exim BCA Medan
1998 - 2002 Staf PSO ABN AMRO Bank Medan
2003 - 2004 Auditor PT Bank Mestika Bank Mestika
2004 - 2005 Risk Management Officer PT Bank Mestika Dharma
2005 - 2006 Head of Risk Management Unit Section at PT Bank Mestika Dharma
2006 - 2009 Head of Risk Management and Compliance Section at PT Bank Mestika Dharma
2009 - 2011 Head of Risk Management and Compliance Department at PT Bank Mestika Dharma
2011 - 2012 Head of Risk Management Department at PT Bank Mestika Dharma
2012 - sekarang Head of Internal Audit Division at PT Bank Mestika Dharma, Tbk
282 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 283
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan dan/atau peningkatan Training and/or competency improvement
kompetensi yang diikuti attended
Judul Pelatihan Peserta
No
Training Topic Member
1 Panduan Praktis Merancang Strategi untuk Pemenuhan UU PDP Limin
A Practical Guide to Designing a Strategy for PDP Law Compliance
2 Sosialisasi Pengenalan Fungsi Perlindungan Data Pribadi
Socialization of Personal Data Protection Function Introduction
3 Forum Penguatan Fungsi GRC: Deseminasi Standar Audit Internal Terkini
GRC Function Strengthening Forum: Dissemination of Latest Internal Audit Standards
4 Sosialisasi Pelindungan Konsumen terkait POJK Nomor 22 tahun 2023 tentang Pelindungan
Konsumen dan Masyarakat di Sektor Jasa Keuangan
Socialization of Consumer Protection related to POJK Number 22 of 2023 concerning Con-
sumer and Community Protection in the Financial Services Sector
5 Anti Fraud “Implementing Sound Ethic : Sharing Experiences”
6 POJK 5/2024: Mengukuhkan Fondasi Perbankan di Tengah Volatilitas Global
POJK 5/2024: Strengthening Banking Foundations Amid Global Volatility
7 Sosialisasi SE BMD No. 092 perihal Penyesuaian Kewajiban Sertifikasi Manajemen Risiko
Socialization of SE BMD No. 092 regarding Adjustment of Risk Management Certification
Obligations
8 Training Implementasi dan Model Penerapan Undang-Undang Pelindungan Data Pribadi
Implementation Training and Implementation Model of Personal Data Protection Law
9 National Anti Fraud Conference 2024
10 Sosialisasi IT Security Awareness
IT Security Awareness Socialization
11 Refreshment (Pengkinian) dan Resertifikasi Manajemen Risiko J6
Risk Management Refreshment and Recertification J6
12 Data Driven Executive - Pemanfaatan AI untuk Perbankan
Data Driven Executive - Utilizing AI for Banking
13 Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NFSR) : Updating Interpresta-
si, Implementasi dan Review Laporan sesuai Regulasi Terkini (Termasuk Kertas Kerja)
Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NFSR): Updating Interpre-
tation, Implementation and Review of Reports in accordance with Latest Regulations
(Including Working Papers)
14 Economic Outlook dan Rencana Bisnis Bank (RBB)
Economic Outlook and Bank Business Plan
15 Video Learning Transformasi Digital
Digital Transformation Video Learning
16 Sosialisasi Pelindungan Data Pribadi
Socialization of Personal Data Protection
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 283
Page 284
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Struktur dan Kedudukan SKAI
Structure and Position of SKAI
Dewan
Komisaris
Board of
Commissioners
Komite Audit
Audit Committee
Presiden Direktur
President Director
Direktur
Kepatuhan
Compliance Director
Kadiv. SKAI
Head of Division
SKAI
Kabag. Digital & Kabag.
Technology Audit Perfomance Audit
Head of Department Head of Department
Digital & Technology Audit Performance Audit
Auditor Senior Auditor Senior Legend:
Digital & Perfomance
Technology Audit Audit
Pelaporan
Reporting
Auditor Junior Auditor Junior
Digital & Perfomance Kolaborasi
Collaboration
Technology Audit Audit
Penjelasan Struktur Organisasi | Organization Explanation:
Divisi SKAI Bank dipimpin oleh 1 (satu) pejabat Ka. Divisi SKAI, dibantu oleh 2 (dua) Ka. Bagian SKAI yakni Ka. Bagian
Digital and Technology Audit dan Ka. Bagian Performance Audit serta Auditor Senior (Kasie), dan Auditor Junior (Kanit
dan Staf). Ka. Divisi SKAI bertanggungjawab langsung kepada Presdir Bank. Sesuai dengan regulasi yang berlaku, untuk
mendukung independensi, objektivitas, menjamin kelancaran audit serta pemenuhan tanggung jawab dan kewenangan
SKAI, Ka. Divisi SKAI dan kedua Ka. Bagian juga berkomunikasi langsung dengan Komite Audit, yang untuk selanjutnya
melanjutkan ke Dewan Komisaris. Pemberian laporan SKAI kepada Presiden Direktur harus dengan tembusan kepada
Direktur Kepatuhan (Compliance Director).
The Bank’s SKAI Division is led by 1 (one) Head of Internal Audit Division, assisted by 2 (two) Head of Department, namely
Head of Digital and Technology Audit Department and Head of Performance Audit Department as well as Senior Auditors,
and Junior Auditors. Head of Internal Audit Division reports directly to the President Director of the Bank. In accordance
with applicable regulations, to support independence, objectivity, ensure the smooth running of audits and fulfillment of
SKAI’s responsibilities and authorities, the Head of Internal Audit Division and the Head of Digital and Technology Audit
Department and Head of Performance Audit Department also communicate directly with the Audit Committee, which in
turn forwards to the Board of Commissioners. The provision of the SKAI report to the President Director must be attached
to the Compliance Director.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Piagam Audit Internal Internal Audit Charter
Dalam melaksanakan aktivitasnya, SKAI berpedoman In carrying out its activities, SKAI is guided by the Internal
pada Piagam Audit Internal (Internal Audit Charter) dan Audit Charter and Audit Implementation Guidelines
Pedoman Pelaksanaan Audit yang disusun berdasarkan prepared based on POJK No.1/POJK.03/2019 through
POJK No.1/POJK.03/2019 melalui Surat Keputusan Nomor Decree No.053/SK-BMD/DIR/2024 dated October 30,
No.053/SK-BMD/DIR/2024 tanggal 30 Oktober 2024. 2024.
Tugas dan Tanggung Jawab SKAI Duties and Responsibilities of Internal Audit
• Menyusun dan mengkaji Piagam Audit Internal secara • Develop and review the Internal Audit Charter
periodik, minimal tiga tahun sekali, dan mengajukan periodically, at least once every three years, and
penyesuaian atau perubahan ke Komite Audit jika propose adjustments or changes to the Audit
diperlukan. Committee if necessary.
• Menyusun rencana audit tahunan dan alokasi • Develop an annual audit plan and budget allocation
anggaran untuk pelaksanaan fungsi audit intern dan for the implementation of the internal audit function
memastikan pelaksanaan audit intern sesuai dengan and ensure the implementation of internal audits in
rencana audit intern. accordance with the internal audit plan.
• Memastikan pelaksanaan fungsi audit intern • Ensure the implementation of the internal audit
dan cakupan kegiatan SKAI sesuai dengan function and the scope of SKAI activities in accordance
ketentuan Otoritas Jasa Keuangan, Undang- with the provisions of the Financial Services Authority,
Undang dan Standar Profesional Audit Internal the Law and the applicable Internal Audit Professional
yang berlaku, termasuk audit sistem informasi, dan Standards, including information system audits, and
pengembangan keuangan berkelanjutan. Dalam hal sustainable financial development. This includes
ini termasuk menentukan arah, kebijakan, prosedur, determining the direction, policies, procedures,
manual pelaksanaan, ruang lingkup pelaksanaan implementation manuals, scope of assignments,
penugasan, jadwal, penerapan teknik audit, serta schedules, application of audit techniques, and
penilaian efektivitas sistem audit. Cakupan kegiatan assessment of the effectiveness of the audit system.
SKAI meliputi: The scope of SKAI activities includes:
o Kinerja dan kualitas Bank secara keseluruhan, o Overall performance and quality of the Bank,
termasuk kantor cabang dan cabang pembantu, including branches and sub-branches, as well
serta kegiatan Bank yang diserahkan kepada as the Bank’s activities that are outsourced to
pihak ekstern. external parties.
o Pemeriksaan, observasi dan evaluasi o Ongoing examination, observation and evaluation
efektivitas, efisiensi, kecukupan tata kelola, of the effectiveness, efficiency, adequacy of
manajemen risiko, sistem pengendalian intern governance, risk management, internal control
secara berkesinambungan, kepatuhan, serta systems, compliance, and sustainable financial
pengembangan keuangan berkelanjutan. development.
o Keandalan, efektivitas, dan integritas dari proses o Reliability, effectiveness and integrity of
dan sistem manajemen informasi termasuk information management processes and systems
relevansi, akurasi, kelengkapan, ketersediaan, including relevance, accuracy, completeness,
dan kerahasiaan data. availability and confidentiality of data.
• Memilih dan mengalokasikan sumber daya internal • Selecting and allocating competent internal auditor
auditor yang kompeten sesuai dengan kebutuhan resources in accordance with the needs in carrying
dalam pelaksanaan tugas, termasuk untuk tujuan out tasks, including for the purpose of mutation and
mutasi dan pengembangan karir, pengembangan career development, professional development of
profesional kompetensi melalui pelatihan competence through continuous training, certification
berkelanjutan, sertifikasi maupun penugasan and assignments for general examinations and for
untuk pemeriksaan umum dan untuk pemeriksaan special examinations, so that the development of
khusus, sehingga perkembangan personil Divisi SKAI Division personnel is always in accordance
SKAI senantiasa sesuai dengan kebutuhan dalam with the needs in the Bank’s organization and the
Organisasi Bank dan dinamika bisnis perbankan. dynamics of the banking business.
• Menyampaikan laporan dan melakukan konsultasi • Submitting reports and consulting with the President
dengan Presiden Direktur, berkoordinasi dan Director, coordinating and discussing with other
berdiskusi dengan Direksi lainnya dan atau pejabat Directors and or other officials, and if requested
lainnya, dan jika diminta oleh Direksi, dapat by the Board of Directors, may give warnings or
memberikan peringatan/warning atau teguran pada reprimands to auditees when irregularities occur. In
auditee bila terjadi penyimpangan. Dalam hal ini this case including:
termasuk:
o Melaporkan temuan yang signifikan untuk o Report significant findings for improvement
dilakukan perbaikan dalam waktu cepat dan in a timely manner and report the results of
melaporkan hasil pemantauan atas temuan monitoring of significant findings to the President
yang signifikan kepada Presdir dan Direksi, serta and Board of Directors, as well as the Board
Dewan Komisaris, dengan tembusan kepada of Commissioners, with a copy to the Audit
Komite Audit dan Direktur Kepatuhan, Committee and Compliance Director,
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
o Apabila terdapat ketidaksesuaian terhadap o If there is a non-conformity to the Standards
Standar dan Kode Etik yang mempengaruhi ruang and Code of Ethics that affects the scope of
lingkup aktivitas audit internal, Kepala Divisi SKAI internal audit activities, the Head of the SKAI
harus mengungkapkan ketidaksesuaian tersebut Division must disclose the non-conformity and
dan dampaknya ke Manajemen dan Laporan its impact to Management and the Internal Audit
Pelaksanaan Audit Internal ke OJK, Implementation Report to OJK,
o Hasil pemantauan dan hasil tindak lanjut o Monitoring results and results of follow-up repair
perbaikan temuan, of findings,
o Memberikan opini umum (overall opinion) secara o Provide an overall opinion on governance, risk
menyeluruh mengenai tata kelola, manajemen management, and/or internal control processes
risiko, dan/atau proses pengendalian internal based on the results of assignments and other
berdasarkan hasil-hasil penugasan dan aktivitas activities within a certain time frame.
lainnya pada rentang waktu tertentu.
• Berkonsultasi dengan pihak eksternal/ahli hukum • Consult with external parties/legal experts and or
dan atau pihak lain, jika diperlukan. other parties, if necessary.
• Memastikan dalam hal terdapat penggunaan jasa • Ensure the use of external services for internal audit
pihak ekstern untuk aktivitas audit intern: activities:
o Bersifat sementara dan memastikan o Be temporary and ensure knowledge transfer
terselenggara transfer pengetahuan antara between external parties to SKAI members,
pihak ekstern kepada anggota SKAI,
o Mempertimbangkan independensi dan keahlian o Consider the independence and special expertise
khusus pihak ekstern, of the external party,
o Penggunaan jasa pihak ekstern tidak o The use of external party services does not affect
memengaruhi independensi dan objektivitas the independence and objectivity of the SKAI
fungsi SKAI, function,
o Pihak ekstern mematuhi Piagam Audit Internal o External parties comply with the Bank’s Internal
Bank. Audit Charter.
• Membatasi penyampaian hasil penugasan dengan • Restrict the delivery of assignment results by limiting
melakukan pembatasan penggunaan hasil the use of assignment results.
penugasan.
Pelaksanaan unit audit pada tahun buku Implementation of the audit unit in the
financial year
Pada tahun 2024, SKAI telah melaksanakan sebanyak 39 In 2024, SKAI has carried out 39 (thirty nine) audit objects,
(tiga puluh sembilan) objek pemeriksaan, sesuai dengan in accordance with the 2024 Annual Audit Plan. SKAI
Rencana Audit Tahunan 2024. SKAI juga melaksanakan also carried out examinations outside the 2024 Annual
pemeriksaan di luar Rencana Audit Tahunan 2024 yakni Audit Plan, namely the examination of IT Management
pemeriksaan Manajemen TI – Penyelenggaraan CRM - CRM (Cash Recycle Machine) Implementation, IT
(Cash Recycle Machine), Manajemen TI – Relokasi DRC Management - DRC (Data Center Recovery) Relocation,
(Data Center Recovery), Manajemen TI – Pusat Pemulihan IT Management - Disaster Recovery Center (DRC), and
Bencana (DRC), dan Manajemen Pelaksanaan SLIK. SLIK Implementation Management.
Pemeriksaan surprise audit terhadap khasanah juga A surprise audit of the treasury has also been conducted
telah dilakukan sebanyak 428 (empat ratus dua puluh 428 (four hundred and twenty-eight) times at the
delapan) kali pada Khasanah Kantor Pusat Operasional, Operational Head Office, Branch Offices, Sub-Branch
Kantor Cabang, Kantor Cabang Pembantu dan Kantor Offices and Cash Service Sub-Branch Offices throughout
Cabang Pembantu Layanan Kas di sepanjang tahun 2024.
2024.
Pelaksanaan frekuensi rapat dengan Frequency of meetings with the Board of
Direksi, Dewan Komisaris, dan/atau Komite Directors, the Board of Commissioners,
Audit and/or the Audit Committee
Seluruh anggota SKAI berpartisipasi dalam Rapat Komite All SKAI members participated in Audit Committee
Audit, yang pada tahun 2025 diadakan sebanyak 13 (tiga Meetings, which in 2025 were held 13 (thirteen) times. SKAI
belas) kali. Pejabat SKAI senantiasa hadir dalam seluruh officers attended all ALCO Committee, Risk Management
Rapat Komite ALCO, Komite Manajemen Risiko, Komite Committee, Credit Policy Committee, and IT Steering
Kebijakan Perkreditan, dan Komite Pengarah TI. Committee meetings.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
FUNGSI AUDIT EKSTERNAL
External Audit Function
Penunjukan AP dan/atau KAP PA and/or PAF appointment
Bank menunjuk Kantor Akuntan Publik (KAP) Leonard, The Bank appointed Public Accounting Firm (PAF)
Mulia & Richard untuk melakukan pemeriksaan terhadap Leonard, Mulia & Richard to audit the financial statements
laporan keuangan Bank Mestika untuk tahun buku 2024. of Bank Mestika for the financial year 2024.
Nama KAP: Name of Public Accounting Firm:
Kantor Akuntan Publik Leonard, Mulia dan Richard Leonard, Mulia and Richard Public Accounting Firm
Nama AP: Public Accountant Name:
Budiadi Widjaja Budiadi Widjaja
History penugasan AP: PA assignment history:
ke-2 (kedua) 2nd (second)
Periode penugasan: Assignment period:
untuk tahun buku yang berakhir pada 31 Desember 2024 for the financial year ending December 31st, 2024
Informasi jasa audit yang diberikan: Information on audit services provided:
Proposal audit menunjuk pada POJK No.9 Tahun 2024 The audit proposal refers to POJK No.9 of 2024 and
dan SEOJK No.18/SEOJK.03/2023 dan metodologi SEOJK No.18/SEOJK.03/2023 and the audit methodology
pelaksanaan audit berdasarkan standar auditing yang is based on auditing standards set by IAPI (Indonesian
ditetapkan IAPI (Institut Akuntan Publik Indonesia). Institute of Certified Public Accountants). As well as an
Serta penilaian terhadap penyajian laporan keuangan assessment of the presentation of financial statements
sesuai dengan ketentuan Pernyataan Standar Akuntansi in accordance with the provisions of the Statement of
Keuangan (PSAK) yang berlaku di Indonesia. Financial Accounting Standards applicable in Indonesia.
Biaya Jasa: Service Fee:
Rp435.000.000,- belum termasuk PPN IDR435,000,000, - excluding VAT.
KAP Leonard, Mulia dan Richard serta AP Budiadi Widjaja PAF Leonard, Mulia and Richard and PA Budiadi Widjaja
tidak memberikan jasa non audit. do not provide non-audit services.
Opini Akuntan Publik atas laporan keuangan Bank The Public Accountant’s Opinion on the financial
Mestika yang berakhir pada tahun buku 2024 telah statements of Bank Mestika for the financial year ended
disajikan secara wajar dan telah sesuai dengan Standar 2024 has been presented fairly and in accordance with
Akuntansi Keuangan di Indonesia. Indonesian Financial Accounting Standards.
Efektivitas Pelaksanaan Audit Eksternal Effectiveness of External Audit Implementation
Komite Audit melakukan evaluasi terhadap pelaksanaan The Audit Committee evaluates the implementation
pemberian jasa audit atas informasi keuangan historis of the provision of audit services on annual historical
tahunan oleh AP dan/atau KAP yang paling sedikit financial information by PA and / or PAF which at least
mencakup: includes:
• Kesesuaian pelaksanaan audit oleh AP dan/atau KAP • Conformity of audit implementation by PA and/or
dengan standar audit yang berlaku. PAF with applicable audit standards.
• Kecukupan waktu pekerjaan lapangan • Adequacy of field work time
• Pengkajian cakupan jasa yang diberikan dan • Assessment of the scope of services provided and
kecukupan uji petik. the adequacy of the sampling.
• Rekomendasi perbaikan yang diberikan oleh AP dan/ • Recommendations for improvement provided by PA
atau KAP. and/or PAF.
Komite Audit melakukan evaluasi terhadap pelaksanaan The Audit Committee evaluates the implementation
pemberian jasa audit atas informasi keuangan historis of the provision of audit services on annual historical
tahunan oleh Akuntan Publik dan/atau Kantor Akuntan financial information by Public Accountants and /
Publik sesuai dengan Surat Edaran Otoritas Jasa or Public Accounting Firms in accordance with the
Keuangan No.18/SEOJK.03/2023 tentang Tata Cara Circular Letter of the Financial Services Authority No.18/
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan SEOJK.03/2023 concerning Procedures for the Use of
Publik dalam Kegiatan Jasa Keuangan. Public Accountant Services and Public Accounting Firms
in Financial Services Activities.
Hubungan antara Bank, Akuntan Publik, Relationship between Banks, Public
dan Otoritas Jasa Keuangan Accountants and Financial Services Authority
Dalam pelaksanaan audit, Bank Mestika senantiasa In conducting the audit, Bank Mestika always
melakukan komunikasi dengan auditor eksternal terkait communicates with the external auditor regarding the
rencana pelaksanaan audit, progress audit dan isu-isu audit implementation plan, audit progress and other
penting lainnya untuk mendukung kelancaran proses important issues to support the smoothness of the
audit. Laporan hasil audit disampaikan kepada OJK audit process. The audit report is submitted to FSA in
sesuai dengan peraturan perundang-undangan yang accordance with the prevailing laws and regulations.
berlaku.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
SISTEM MANAJEMEN RISIKO
Risk Management System
Gambaran Umum Overview
Bank Mestika memiliki sistem manajemen risiko dan Bank Mestika has a risk management system and
sistem pengendalian internal yang disesuaikan dengan internal control system that is adjusted to the objectives,
tujuan, kebijakan usaha, ukuran dan kompleksitas business policies, size and complexity of the Bank’s
kegiatan usaha Bank. Dewan Komisaris dan Direksi business activities. The Board of Commissioners and
Bank Mestika bertanggung jawab atas penerapan Board of Directors of Bank Mestika are responsible for
manajemen risiko dan pengendalian internal. the implementation of risk management and internal
control.
Pengelolaan risiko Bank Mestika diatur dalam suatu Bank Mestika’s risk management is regulated in a
Kebijakan dan Pedoman Manajemen Risiko yang disusun Risk Management Policy and Guidelines, which are
dengan mengacu pada ketentuan Regulator dan prepared with reference to regulatory requirements and
International Best Practice. international best practices.
Bank Mestika telah mengimplementasikan penerapan Bank Mestika has implemented the implementation
Basel III dari segi permodalan yang mengacu pada POJK of Basel III in terms of capital which refers to POJK
No.27/SEOJK.03/2022 tentang Kewajiban Penyediaan No.27/SEOJK.03/2022 concerning Capital Adequacy
Modal Minimum Bank Umum. Bank telah melakukan Requirements for Commercial Banks. The Bank has
pelaporan perhitungan ATMR untuk Risiko Kredit sesuai reported the calculation of RWA for Credit Risk in
dengan SEOJK No.24/SEOJK.03/2021 tentang Perhitungan accordance with SEOJK No.24/SEOJK.03/2021 regarding
Aset Tertimbang Menurut Risiko Untuk Risiko Kredit the Calculation of Risk-Weighted Assets for Credit Risk
Dengan Menggunakan Pendekatan Standar Bagi Bank Using the Standardized Approach for Commercial
Umum dan implementasi pelaporan perhitungan Banks and the implementation of RWA calculation
ATMR untuk Risiko Operasional sesuai dengan SEOJK reporting for Operational Risk in accordance with
No.06/SEOJK.03/2020 tentang Perhitungan Aset SEOJK No.06/SEOJK.03/2020 regarding the Calculation
Tertimbang Menurut Risiko Untuk Risiko Operasional of Risk-Weighted Assets for Operational Risk Using the
Dengan Menggunakan Pendekatan Standar Bagi Standardized Approach for Commercial Banks. In 2024,
Bank Umum. Pada tahun 2024 ini Bank Mestika telah Bank Mestika has implemented the calculation of RWA
mengimplementasikannya perhitungan ATMR untuk for Market Risk using a simplified standardized approach
Risiko Pasar dengan pendekatan standar yang as stipulated in SEOJK No.23/SEOJK.03/2022 concerning
disederhanakan (simplified standardised approach) Calculation of Risk Weighted Assets for Market Risk for
yang diatur dalam SEOJK No.23/SEOJK.03/2022 tentang Commercial Banks.
Perhitungan Aset Tertimbang Menurut Risiko Untuk Risiko
Pasar Bagi Bank Umum.
Bank Mestika pada tahun 2024 telah melakukan industrial Bank Mestika in 2024 has conducted industrial test
test perhitungan pada rasio likuiditas, yaitu Liquidity calculation on liquidity ratios, namely Liquidity Coverage
Coverage Ratio (LCR) yang diatur dalam POJK No.42/ Ratio (LCR) as stipulated in POJK No.42/POJK.03/2015 and
POJK.03/2015 dan Net Stable Funding Ratio (NSFR) yang Net Stable Funding Ratio (NSFR) as stipulated in POJK
diatur dalam POJK No.50/POJK.03/2017. Pada Januari No.50/POJK.03/2017. In January 2025 Bank Mestika will
2025 Bank Mestika akan melakukan pelaporan LCR dan report LCR and NSFR periodically to the Regulator.
NSFR secara berkala kepada Regulator.
Pengawasan aktif Direksi dan Dewan Active supervision of the Board of Directors
Komisaris and Board of Commissioners
Pengawasan aktif Dewan Komisaris antara lain dengan: Active supervision of the Board of Commissioners
includes:
• Menyetujui kebijakan manajemen risiko termasuk • Approve risk management policies including risk
strategi dan kerangkan manajemen risiko yang management strategies and frameworks established
ditetapkan sesuai dengan tingkat risiko yang akan in accordance with the level of risk to be taken;
diambil;
• Mengevaluasi kebijakan dan strategi manajemen • Evaluate risk management policies and strategies
risiko minimal 1 (satu) tahun sekali atau jika terdapat at least once a year or if there are changes that
perubahan yang mempengaruhi model bisnis Bank significantly affect the Bank’s business model;
secara signifikan;
• Mengevaluasi pertanggungjawaban Direksi • Evaluate the accountability of the Board of Directors
dan memantau efektivitas pelaksanaan sistem and monitor the effectiveness of the implementation
pengendalian intern; of the internal control system;
• Memastikan kebijakan dan proses manajemen risiko • Ensure that risk management policies and processes
dilaksanakan secara efektif dan terintegrasi dalam are implemented effectively and integrated in the
proses manajemen risiko secara menyeluruh; overall risk management process;
• Mengesahkan struktur organisasi Bank. • To approve the Bank’s organizational structure.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Dewan Komisaris membentuk Komite Pemantau Risiko The Board of Commissioners established a Risk
yang berfungsi memberikan rekomendasi dalam Monitoring Committee that functions to provide
rangka mendukung efektivitas pelaksanaan tugas dan recommendations in order to support the effectiveness
tanggung jawab Dewan Komisaris khususnya dibidang of the implementation of the duties and responsibilities
manajemen risiko. Pembentukan Komite Pemantau Risiko of the Board of Commissioners, especially in the field of
Bank Mestika diatur dalam Surat Keputusan Internal No. risk management. The establishment of Bank Mestika’s
039/SK-BMD/DIR/2023. Risk Monitoring Committee is regulated in Internal Decree
No. 039/SK-BMD/DIR/2023.
Pengawasan aktif Direksi dilaksanakan antara lain Active supervision of the Board of Directors is carried out
dengan: by, among others:
• Melaksanakan kebijakan dan strategi yang telah • Implementing policies and strategies approved by
disetujui oleh Dewan Komisaris. the Board of Commissioners.
• Mengembangkan prosedur untuk mengidentifikasi, • Developing procedures to identify, measure, monitor
mengukur, memantau dan mengendalikan risiko and control risks faced by the Bank.
yang dihadapi Bank.
• Memelihara suatu struktur organisasi yang • Maintaining an organizational structure that
mencerminkan kewenangan, tanggung jawab dan reflects clear authority, responsibility and reporting
hubungan pelaporan yang jelas. relationships.
• Memastikan bahwa pendelegasian wewenang • Ensure that delegation of authority is effective and
berjalan secara efektif yang didukung oleh penerapan supported by consistent application of accountability.
akuntabilitas yang konsisten.
• Menetapkan kebijakan dan strategi serta prosedur • Establish internal control policies, strategies and
pengendalian intern. procedures.
• Memantau kecukupan dan efektivitas dari sistem • Monitor the adequacy and effectiveness of the
pengendalian intern. internal control system.
Dewan Direksi didalam melakukan pengawasan dibantu The Board of Directors in conducting supervision is
oleh komite-komite yang dibentuk dibawah Direksi, assisted by committees formed under the Board of
diantaranya: Directors, including:
• Komite Manajemen Risiko • Risk Management Committee
• Komite Kebijakan Perkreditan • Credit Policy Committee
• Komite Pengarah Teknologi Informasi • IT Steering Committee
• ALCO • ALCO
Dewan Komisaris dan Direksi bertanggung jawab atas The Board of Commissioners and Board of Directors are
efektivitas penerapan manajemen risiko di Bank. Untuk responsible for the effectiveness of risk management
itu Dewan Komisaris dan Direksi harus memahami risiko- implementation in the Bank. For this reason, the Board
risiko yang dihadapi Bank dan memberikan arahan of Commissioners and the Board of Directors must
yang jelas, melakukan pengawasan dan mitigasi secara understand the risks faced by the Bank and provide clear
aktif serta mengembangkan budaya manajemen risiko direction, actively supervise and mitigate, and develop
di Bank. Selain itu Dewan Komisaris dan Direksi juga a risk management culture in the Bank. In addition, the
harus memastikan struktur organisasi yang memadai, Board of Commissioners and Board of Directors must also
menetapkan tugas dan tanggung jawab yang jelas ensure an adequate organizational structure, establish
pada masing-masing unit, serta memastikan kecukupan clear duties and responsibilities in each unit, and ensure
kuantitas dan kualitas SDM untuk mendukung penerapan the adequacy of the quantity and quality of human
Manajemen Risiko secara efektif. Pengawasan aktif yang resources to support the effective implementation of
dilakukan oleh Dewan Komisaris dan Direksi dilakukan Risk Management. Active supervision by the Board of
dengan : Commissioners and Board of Directors is conducted by:
• Komisaris dan Direksi Bank memastikan • The Bank’s Commissioners and Directors ensure
pemahaman terhadap manajemen risiko an understanding of risk management and its
beserta perkembangannya melalui pemenuhan development through the fulfillment of certification
ketentuan sertifikasi dan refreshment, mengikuti and refreshment requirements, following the
perkembangan peraturan dan ketentuan perbankan, development of banking rules and regulations, and
serta mengetahui dan memahami perkembangan knowing and understanding the development of
karakteristik dan kompleksitas kegiatan Bank. the characteristics and complexity of the Bank’s
activities.
• Komisaris dan Direksi Bank memastikan para pejabat • The Bank’s Commissioners and Directors ensure that
eksekutif dan karyawan Bank memahami dan the Bank’s executives and employees understand
mengimplementasikan manajemen risiko beserta and implement risk management and its authority/
wewenang / tanggung-jawab / budaya risiko melalui responsibility/risk culture through various available
berbagai media yang tersedia, seperti laporan Bank, media, such as the Bank’s reports, inputs from
masukan dari Komite-komite yang ada dalam Bank Committees within the Bank and meetings held.
dan rapat-rapat yang diadakan.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kecukupan kebijakan dan prosedur Adequacy of risk management policies and
manajemen risiko serta penetapan limit procedures and establishment of risk limits
risiko
Kebijakan manajemen risiko merupakan pedoman Risk management policy is a written guideline that is in
tertulis yang sejalan dengan visi, misi, dan rencana line with the Bank’s vision, mission and strategic plan
stratejik Bank yang disusun dengan memperhatikan that is prepared by considering the level of risk that is
tingkat risiko yang bersedia diambil dengan melakukan willing to be taken by setting limits.
penetapan limit.
• Kebijakan dan Prosedur Manajemen Risiko • Risk Management Policies and Procedures
Bank Mestika memiliki kebijakan manajemen Bank Mestika has a risk management policy
risiko yang dijadikan sebagai pedoman dalam that serves as a guideline in implementing risk
melaksanakan manajemen risiko dengan management by applying prudential principles.
menerapkan prinsip kehati-hatian.
Untuk aktivitas bisnis yang lebih spesifik Bank telah For more specific business activities, the Bank has
memiliki kebijakan dan prosedur yang lebih khusus, more specialized policies and procedures, such as:
seperti:
o Kebijakan perkeditan o Lending policy
o Kebijakan pengelolaan likuiditas o Liquidity management policy
o Market code of conduct o Market code of conduct
o Kebijakan manajemen teknologi informasi o Information technology management policy
o Kebijakan dan prosedur operasional o Operational policies and procedures
o Kebijakan penyelenggaraan produk baru o New product implementation policy
o Kebijakan anti fraud o Anti fraud policy
o Kebijakan-kebijakan lain yang mendukung bisnis o Other policies that support the Bank’s business
dan aktivitas operasional Bank. and operational activities.
Prosedur manajemen risiko merupakan aturan Risk management procedures are the implementation
pelaksanaan dari kebijakan manajemen risiko yang rules of risk management policies used by each risk
digunakan oleh setiap unit pengelola risiko didalam management unit in carrying out its activities.
melakukan aktivitas-aktivitasnya.
• Limit • Limit
Terkait dengan limit-limit risiko, Bank telah memiliki Regarding risk limits, the Bank has Risk Appetite
pedoman Risk Appetite yang mengatur perihal guidelines that regulate the Risk Appetite Threshold
Risk Appetite Threshold dan Risk Tolerance, dimana and Risk Tolerance, which serve as a reference
hal tersebut menjadi acuan manajemen didalam for management in setting risk limits in detail. The
menetapkan limit risiko secara detail. Satuan relevant working unit conducts an evaluation at least
kerja terkait melakukan evaluasi minimal 1 (satu) once a year and submits the proposed limit to the
tahun sekali dan mengajukan usulan limit kepada Risk Management Section to analyze the potential
Bagian Manajemen Risiko untuk dilakukan analisa risk bankwide and then recommended to the Risk
potensi risiko secara bankwide untuk kemudian Management Committee to be determined by the
direkomendasikan kepada Komite Manajemen Risiko Board of Directors.
untuk ditetapkan oleh Dewan Direksi.
Penetapan limit risiko Bank Mestika mencakup limit The determination of Bank Mestika’s risk limits
per risiko, limit aktivitas fungsional maupun limit includes limits per risk, functional activity limits and
secara keseluruhan. overall limits.
Bank Mestika telah menyusun Rencana Bisnis Bank Mestika has prepared a Bank Business Plan
Bank yang berisi strategi Bank secara keseluruhan which contains the Bank’s overall strategy prepared
yang disusun sesuai dengan visi dan misi in accordance with the vision and mission by taking
dengan memperhatikan kecukupan permodalan, into account the adequacy of capital, human
kemampuan sumber daya manusia, risk appetite resources capabilities, the Bank’s risk appetite, and
Bank, dan RBB ini dikaji ulang secara berkala dan this RBB is reviewed periodically and adjusted to
disesuaikan dengan perkembangan/ perubahan internal and external developments/changes that
internal maupun eksternal yang terjadi. occur.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kecukupan proses identifikasi, pengukuran, Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko serta monitoring, and control processes and risk
sistem informasi manajemen risiko management information systems
Proses Manajemen Risiko Bank Mestika meliputi tahapan Bank Mestika’s Risk Management process includes
identifikasi, pengukuran, pemantauan dan pengendalian the stages of identification, measurement, monitoring
terhadap 8 (delapan) jenis risiko (risiko kredit, pasar, and control of 8 (eight) types of risks (credit, market,
likuiditas, operasional, hukum, reputasi, stratejik, dan liquidity, operational, legal, reputation, strategic and
kepatuhan) yang dilakukan secara berkesinambungan compliance risks) which are carried out on an ongoing
terhadap seluruh faktor risiko yang bersifat material basis against all material risk factors supported by the
dengan didukung oleh Sistem Informasi Manajemen Risk Management Information System.
Risiko.
• Identifikasi • Identification
Bank Mestika didalam melakukan pengidentifikasian Bank Mestika conducts risk identification by analyzing
risiko dengan menganalisis seluruh sumber risiko all sources of risk, which is at least conducted on the
yang paling sedikit dilakukan terhadap risiko dari risk of products and activities to ensure that the risk
produk dan aktivitas untuk memastikan bahwa management process has been carried out / passed
proses manajemen risiko telah dijalankan/ dilalui dari from the products and activities.
produk dan aktivitas tersebut.
Proses identifikasi risiko bersifat proaktif, mencakup The risk identification process is proactive, covering
seluruh aktivitas bisnis Bank dan dilakukan dalam all of the Bank’s business activities and is conducted
rangka menganalisis sumber dan kemungkinan in order to analyze the source and possibility of risk
timbulnya risiko serta dampaknya. and its impact.
Satuan Kerja Bank (Risk Taking Unit) bertanggung- The Bank’s RiskTaking Unit is responsible for identifying
jawab melakukan identifikasi dan analisis terhadap and analyzing several factors that can increase the
beberapa faktor yang dapat meningkatkan eksposur Bank’s risk exposure, which can quantitatively affect
risiko Bank yang berpengaruh secara kuantitatif the Bank’s profit and capital.
kepada profit dan permodalan Bank.
• Pengukuran • Measurement
Pengukuran risiko digunakan sebagai acuan dalam Risk measurement is used as a reference in
melakukan pengendalian, dilakukan secara berkala controlling, carried out periodically both for products
baik untuk produk dan portofolio maupun seluruh and portfolios and all business activities. Risk
aktivitas bisnis. Metode pengukuran risiko dilakukan measurement methods are carried out quantitatively
secara kuantitatif dan/ atau kualitatif pada masing- and/or qualitatively on each risk and are adjusted
masing risiko dan disesuaikan dengan karakteristik to the characteristics and complexity of business
dan kompleksitas kegiatan usaha. activities.
Pengukuran risiko melalui metode stress testing juga Risk measurement through the stress testing method
dilakukan secara berkala untuk mengetahui potensi is also carried out periodically to determine the
kerugian/ capital charge yang ditimbulkan pada potential loss/capital charge incurred in disaster
kondisi disaster tentunya dengan skenario tertentu conditions with certain predetermined scenarios.
yang telah ditetapkan.
• Pemantauan • Monitoring
Pemantauan risiko yang dilakukan mencakup Risk monitoring includes monitoring the amount of
pemantauan terhadap besaran eksposur, toleransi exposure, risk tolerance, compliance with internal
risiko, kepatuhan limit internal, dan hasil stress testing limits, and stress testing results as well as consistency
maupun konsistensi pelaksanaan dengan kebijakan of implementation with established policies and
dan prosedur yang ditetapkan. procedures.
Hasil pemantauan disajikan dalam laporan berkala Monitoring results are presented in periodic reports
dan disampaikan kepada Manajemen dalam rangka and submitted to Management for risk mitigation
mitigasi risiko dan tindakan yang diperlukan. and necessary actions.
• Pengendalian Risiko • Risk Control
Proses pengendalian risiko dilakukan dengan The risk control process is carried out by taking into
memperhatikan sistem pengendalian intern Bank account the Bank’s internal control system which is
yang disusun sesuai dengan ketentuan yang berlaku prepared in accordance with applicable regulations
yang bertujuan untuk mengelola risiko yang dapat aimed at managing risks that may affect the Bank’s
mempengaruhi bisnis Bank. business.
Kerangka proses pengendalian risiko berdasarkan The risk control process framework is based on an
evaluasi atas eksposur risiko yang terdapat pada evaluation of the risk exposure contained in the
seluruh portofolio produk atau aktivitas Bank. Bank’s entire product portfolio or activities.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Penetapan pengendalian risiko harus The determination of risk control must consider
mempertimbangkan analisis potensi kerugian the analysis of potential financial losses and the
finansial dan kemungkinan kejadian risiko serta possibility of risk events as well as consideration of
pertimbangan asas manfaat dan biaya. Strategi the principles of benefits and costs. Bank Mestika’s
Bank Mestika dalam melakukan pengendalian risiko, strategies in controlling risk include:
diantaranya:
o Risk Acceptance o Risk Acceptance
Accept/ penerimaan risiko dapat bearti bahwa Risk acceptance may mean that the level of risk
tingkat ekposur risiko yang dihadapi cukup rendah exposure faced is low enough and no mitigation
dan tidak dibutuhkan mitigasi. Penerimaan risiko is required. Risk acceptance can be done if the
dapat dilakukan apabila eksposur risiko lebih risk exposure is lower than the risk tolerance.
rendah dari toleransi risiko. Penerimaan risiko Risk acceptance does not mean no mitigation,
tidak berarti tidak melakukan mitigasi, tetapi but action will only be taken if the risk occurs
tindakan hanya akan dilakukan apabila risiko because this type of risk will cost more money
tersebut terjadi karena tipe risiko tersebut akan and resources in preventive action than the effect
lebih banyak menghabiskan biaya dan sumber of the loss that can occur.
daya dalam tindakan pencegahannya ketimbang
dengan efek kerugian yang dapat terjadi.
o Risk Avoidance o Risk Avoidance
Mencegah Bank mengalami kerugian yang tidak Preventing the Bank from experiencing
dapat diterima dengan tidak melakukan aktivitas unacceptable losses by not conducting business
bisnis dengan pertimbangan eksposur risiko activities with the consideration that the risk
lebih besar dari pada keuntungan yang akan exposure is greater than the profit to be gained.
didapatkan.
o Risk Share/Transfer o Risk Share/Transfer
Merupakan strategi Bank untuk mengalihkan risiko Is the Bank’s strategy to transfer risk to other
kepada pihak lain untuk jenis risiko yang melekat parties for the type of risk inherent in the Bank’s
pada aktivitas Bank dengan pemanfaatan jasa activities by utilizing insurance services or
asuransi atau jasa outsourcing. outsourcing services.
o Risk Mitigation o Risk Mitigation
Mengoptimalkan pengendalian risiko guna Optimizing risk control to reduce risks that
mengurangi risiko yang mungkin akan timbul may arise by enhancing control functions and
dengan meningkatkan fungsi control dan improving work systems and procedures.
menyempurnakan sistem dan prosedur kerja.
Bank Mestika telah melakukan identifikasi, Bank Mestika has adequately identified, measured,
pengukuran, pemantauan dan pengendalian risiko monitored and controlled risks as part of the risk
sebagai bagian dari proses penerapan manajemen management implementation process, as can be
risiko secara memadai, dapat dilihat dari: seen from:
o Memantau eksposur risiko secara berkala dan o Monitoring the risk exposure periodically and
berkesinambungan dengan membandingkan continuously by comparing the actual risk with
risiko aktual dengan limit risiko yang telah the predetermined risk limit to ensure that the risk
ditetapkan untuk memastikan eksposur risiko exposure is maintained in accordance with the
tetap terjaga sesuai dengan batasan toleransi Bank’s risk tolerance limit,
risiko Bank,
o Menyampaikan laporan antara lain Laporan o Delivering reports, including the Risk Profile Report
Profil Risiko dan Laporan Tingkat Kesehatan Bank and Bank Health Level Report as well as required
serta laporan-laporan yang dibutuhkan kepada reports to Regulators and the Board of Directors
Regulator dan Direksi secara rutin, akurat dan on a regular, accurate and timely basis.
tepat waktu.
• Sistem Informasi Manajemen Risiko • Risk Management Information System
Beberapa tools yang digunakan oleh Bagian Several tools used by the Risk Management Section
Manajemen Risiko untuk mendukung pelaksanaan to support the implementation of risk management
proses manajemen risiko secara baik, akurat dan processes in a good, accurate and timely manner to
tepat waktu guna mendukung pelaporan-pelaporan support reports to Regulators and Bank Management,
kepada Regulator maupun Manajemen Bank, including:
diantaranya:
o Tools Early Warning Indicator o Early Warning Indicator Tools
Bagian manajemen risiko secara harian The risk management section conducts daily
melakukan pengukuran dan pemantauan measurement and monitoring of key indicators
terhadap indikator utama yang memiliki eksposur that have risk exposure.
risiko.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
o Tools Pengukuran Inheren Risk o Inherent Risk Measurement Tools
Pengukuran risiko inheren dilakukan secara Inherent risk measurement is carried out
berkala dengan melakukan pengukuran dan periodically by measuring and monitoring the
pemantauan terhadap rasio-rasio kinerja Bank Bank’s performance ratios on a consolidated
secara konsolidasi maupun tiap-tiap cabang basis as well as each branch of Bank Mestika,
Bank Mestika, dan jika terdapat pelampauan and if there is a limit exceedance, it will be
limit akan dilaporkan kepada Direksi dan Dewan reported to the Board of Directors and Board
Komisaris guna dilakukan pembahasan terkait of Commissioners for discussion regarding the
pengendalian risiko yang dibutuhkan. required risk control.
o Tools Risk Self Assessment o Risk Self Assessment Tools
Digunakan oleh seluruh unit kerja dan cabang Used by all working units and branches of Bank
Bank Mestika untuk melakukan identifikasi, Mestika to identify, measure, monitor and control
pengukuran, pemantauan dan pengendalian risks that are considered likely to occur. This tool
terhadap risiko-risiko yang dianggap mungkin is a means to instill risk culture and increase risk
dapat terjadi. Tools ini sebagai sarana untuk awareness to all members of Bank Mestika’s
menanamkan risk culture (budaya mengelola organization to always manage risk properly and
risiko) dan meningkatkan risk awareness kepada prioritize prudential principles.
seluruh anggota organisasi Bank Mestika untuk
selalu melakukan pengelolaan risiko secara baik
dan mengedepankan prinsip kehati-hatian.
Dari sistem informasi manajemen risiko yang From the risk management information system
telah dilakukan terdapat beberapa laporan yang that has been carried out, there are several reports
dihasilkan dan dilaporkan oleh Bagian Manajemen generated and reported by the Risk Management
Risiko kepada Regulator,diantaranya: Section to the Regulator, including:
o Laporan Profil Risiko o Risk Profile Report
Bank Mestika menyampaikan Laporan Profil Bank Mestika submits the Risk Profile Report to the
Risiko kepada Otoritas Jasa Keuangan secara Financial Services Authority on a quarterly basis
triwulanan untuk posisi bulan Maret, Juni, for the position of March, June, September and
September dan Desember, yang disajikan secara December, which is presented comparatively
komparatif dengan posisi triwulan sebelumnya. with the position of the previous quarter.
Penyusunan Laporan Profil Risiko merupakan The preparation of the Risk Profile Report is one of
salah satu hasil sistem informasi Manajemen the results of the Risk Management information
Risiko, penilaian dilakukan pada seluruh aktivitas system, the assessment is carried out on all
bisnis Bank baik berupa aktivitas bisnis utama business activities of the Bank both in the form of
maupun aktivitas penunjang yang mencakup main business activities and supporting activities
8 (delapan) risiko yaitu Risiko Kredit, Pasar, covering 8 (eight) risks namely Credit, Market,
Likuiditas, Operasional, Hukum, Reputasi, Stratejik Liquidity, Operational, Legal, Reputation, Strategic
dan Kepatuhan. and Compliance Risks.
Laporan Profil Risiko didistribusikan kepada Dewan The Risk Profile Report is distributed to the Board
Komisaris, Presiden Direktur, Direktur Kepatuhan, of Commissioners, President Director, Compliance
Ketua Komite Manajemen Risiko dan Otoritas Director, Chairman of the Risk Management
Jasa Keuangan. Committee and the Financial Services Authority.
o Laporan Tingkat Kesehatan Bank o Bank Health Level Report
Laporan Tingkat Kesehatan Bank disusun tiap The Bank’s Health Level Report is prepared semi-
semesteran yaitu posisi data bulan Juni & annually, i.e. June & December data position,
Desember, dan distribusikan kepada Dewan and distributed to the Board of Commissioners,
Komisaris, Presiden Direktur, Direktur Kepatuhan, President Director, Compliance Director,
Ketua Komite Manajemen Risiko dan Otoritas Chairman of the Risk Management Committee
Jasa Keuangan. and the Financial Services Authority.
Penilaian tingkat kesehatan Bank menggunakan The assessment of the Bank’s soundness level
pendekatan risiko (risk-based Bank Rating/ uses a risk-based bank rating (RBBR) approach
RBBR) dengan cakupan penilaian meliputi faktor- with the scope of the assessment including
faktor profil risiko (risk profile),Good Corporate risk profile, good corporate governance (GCG),
Governance (GCG), rentabilitas (earnings) dan profitability (earnings) and capital factors
permodalan (capital) untuk menghasilkan to produce a composite rating of the Bank’s
peringkat komposit tingkat kesehatan Bank. soundness level.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
• Stress Test • Stress Test
Bank Mestika secara berkala dan berkelanjutan Bank Mestika periodically and continuously conducts
melakukan stress test dengan berbagai skenario. stress tests with various scenarios. In general,
Secara umum, skenario dalam pelaksanaan stress scenarios in the implementation of stress tests
test mempertimbangkan beberapa kondisi makro consider several macroeconomic conditions such as
ekonomi seperti suku bunga dan nilai tukar. Metode interest rates and exchange rates. The method used
yang digunakan dalam melakukan stress test in conducting stress tests is based on historical data,
berdasarkan pada historical data, guna mengukur in order to measure the impact of risk on the level of
dampak risiko terhadap tingkat NPL, likuiditas dan NPL, liquidity and capital of the Bank.
permodalan Bank.
Hasil stress test yang dilakukan selama tahun 2024 The results of the stress tests conducted during
untuk risiko kredit, pasar dan likuiditas menunjukkan 2024 for credit, market and liquidity risks show that
Bank dapat mengantisipasi potensi risiko dengan the Bank can anticipate potential risks with strong
permodalan yang cukup kuat dan likuiditas Bank capitalization and good liquidity.
yang baik.
Jenis Risiko dan cara Pengelolaan Types Of Risks and Management Methods
• Risiko Kredit • Credit Risk
Risiko kredit adalah risiko kerugian akibat kegagalan Credit risk is the risk of loss due to the failure of
pihak lain dalam memenuhi kewajibannya kepada other parties to fulfill their obligations to the Bank,
Bank, termasuk risiko kredit akibat kegagalan debitur, including credit risk due to debtor failure, credit
risiko kredit akibat terkonsentrasinya penyediaan risk due to concentrated provision of funds (credit
dana (risiko konsentrasi kredit), risiko kredit akibat concentration risk), credit risk due to counterparty
kegagalan pihak lawan (counterparty credit risk), failure (counterparty credit risk), credit risk due to
risiko kredit akibat kegagalan settlement (settlement settlement failure (settlement risk) and credit risk
risk) dan risiko kredit akibat country risk dan transfer due to country risk and transfer risk.
risk.
Risiko kredit terbesar Bank Mestika bersumber dari Bank Mestika’s biggest credit risk comes from lending
pemberian pinjaman kepada pihak ketiga. Bank to third parties. Bank Mestika is currently not exposed
Mestika hingga saat ini tidak terekspos country risk to country risk and transfer risk because all lending
dan transfer risk karena seluruh penyaluran kredit conducted by Bank Mestika in accordance with the
yang dilakukan oleh Bank Mestika sesuai pengaturan Credit Product Guidelines covers individuals with the
Pedoman Produk Kredit mencakup perorangan criteria of Indonesian citizens and for Business Entities
dengan kriteria warga negara Indonesia dan untuk with the criteria of being registered in Indonesia, in
Badan Usaha dengan kriteria terdaftar di Indonesia, the form of Limited Liability Company / CV / FFA / UD /
berbentuk Perseroan Terbatas/ CV/FA/ UD/PD PD so that it is not affected by the exposure of foreign
sehingga tidak terdampak pada eksposur pihak parties abroad.
asing di luar negeri.
Pengelolaan Risiko Kredit Credit Risk Management
Seiring dengan membaiknya perekonomian global Along with the improvement in the global and
dan domestik pasca COVID-19, memberi dampak domestic economy after COVID-19, it has a positive
positif terhadap kinerja dan kualitas kredit Bank impact on the performance and quality of Bank
Mestika di tahun 2024 ini, hal ini sejalan dengan Mestika’s credit in 2024, this is in line with the Bank’s
strategi Bank untuk mendorong pertumbuhan strategy to encourage prudent credit growth with
kredit yang prudent dengan pencapaian yang terus continuously improving achievements. At the end
membaik. Pada posisi akhir tahun Desember 2024, of December 2024, the realization of Bank Mestika’s
realisasi pertumbuhan kredit Bank Mestika mencapai credit growth reached 15.33% (yoy), an increase
15,33% (yoy), meningkat dibandingkan dengan compared to the credit growth in 2023 period of
pertumbuhan kredit pada periode 2023 6,30% (yoy). 6.30% (yoy).
Kualitas kredit Bank juga terus membaik sepanjang The Bank’s credit quality also continued to improve
periode 2024 dan menunjukkan adanya penurunan throughout the 2024 period and showed a gradual
rasio kredit bermasalah (NPL Gross) secara bertahap decline in the ratio of non-performing loans
yang didorong oleh penerapan manajemen risiko (Gross NPL) driven by the implementation of risk
dalam penyaluran dan pemantauan kredit, terlihat management in credit distribution and monitoring,
dari rasio NPL Gross Bank Mestika pada posisi as seen from Bank Mestika’s Gross NPL ratio in
Desember 2024 tercatat rendah 0,66%, jauh lebih baik December 2024 position was recorded at a low 0.66%,
dibandingkan periode Desember 2023 yang berada much better than the December 2023 period which
pada posisi 1,37%. was at 1.37%.
Eksposur kredit Bank Mestika juga terlihat membaik, Bank Mestika’s credit exposure has also improved,
diukur dari rasio kredit kualitas rendah (LaR/Loan at as measured by the ratio of low quality loans (LaR/
Risk) untuk menggambarkan cakupan risiko kredit Loan at Risk) to reflect a wider credit risk coverage.
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yang lebih luas. Pada posisi Desember 2024 sebesar As of December 2024, it was 5.99%, down from 7.92%
5,99% menurun dibandingkan dengan Desember in December 2023. The improvement in the LaR ratio
2023 7,92%. Perbaikan rasio LaR ini di dukung oleh was supported by a decrease in restructured loans in
penurunan kredit restrukturisasi sejalan dengan line with the recovery of debtors’ business activities
pulihnya aktivitas bisnis debitur pasca COVID-19. after COVID-19.
Bank Mestika dalam meningkatkan credit risk Bank Mestika in improving a better credit risk culture
culture yang lebih baik menerapkan pelaksanaan implements a more prudent, measurable credit
proses kredit yang lebih prudent, terukur dengan process with consistent monitoring, which is carried
pemantauan yang konsisten, yang dilakukan dengan: out by:
o Menetapkan Risk Appetite Threshold dan Risk o Establishing Risk Appetite Threshold and Risk
Tolerance guna menjaga ekspansi bisnis Bank Tolerance to keep the Bank’s business expansion
lebih selektif dan berkualitas. Hal ini dimaksudkan more selective and qualified. This is intended
agar Bank dalam melakukan ekspansi so that the Bank in expanding still maintains its
tetap menjaga kualitas kreditnya dan tidak credit quality and is not concentrated in certain
terkonsentrasi pada sektor-sektor tertentu saja. sectors only.
o Melakukan pemantauan secara harian melalui o Conduct daily monitoring through early warning
tools early warning indicator yang dikembangkan indicator tools developed by the Risk Management
oleh Bagian Manajemen Risiko, yang dapat Section, which can monitor the Bank’s credit
melakukan monitoring kualitas kredit Bank. quality.
o Meningkatkan upaya penagihan dan pemberian o Increase collection efforts and provide
restrukturisasi bagi debitur-debitur yang dinilai restructuring for debtors who are considered
masih memiliki kemampuan membayar, yang to still have the ability to pay, which is carried
dilakukan oleh Bagian Remedial Bank, guna out by the Bank’s Remedial Section, in order to
mempercepat perbaikan kinerja debitur yang accelerate the improvement of the performance
berpotensi bermasalah serta dapat memitigasi of potentially problematic debtors and mitigate
potensi risiko. potential risks.
o Melakukan pelatihan-pelatihan kepada o Conduct regular and in-depth trainings for Bank
marketing-marketing Bank Mestika secara Mestika’s marketers to improve their knowledge
berkala dan mendalam guna meningkatkan and skills as well as to build risk culture.
pengetahuan dan kemampuan serta
membangun risk culture.
Tata Kelola dan Organisasi Risiko Kredit Credit Risk Governance and Organization
Direksi dan Dewan Komisaris Bank Mestika dalam The Board of Directors and Board of Commissioners
menerapkan manajemen risiko kredit senantiasa of Bank Mestika in implementing credit risk
melakukan pengawasan pada seluruh aktivitas management always supervise all activities of
penyediaan dana yang dilakukan sesuai dengan providing funds in accordance with the Bank’s credit
strategi dan kebijakan risiko kredit Bank. risk strategy and policies.
Dalam mengelola risiko kredit, Bank Mestika memiliki In managing credit risk, Bank Mestika has an
organisasi yang bertanggung jawab untuk mengeloal organization responsible for managing credit risk,
risiko kredit, yang terdiri dari: which consists of:
o Unit Bisnis o Business Unit
Unit yang melaksanakan aktivitas penyaluran The unit that carries out fund disbursement
dana (Marketing) yang terdapat pada setiap activities (Marketing) located in each operational
kantor operasional Bank Mestika serta melakukan office of Bank Mestika and conducts an initial
survey awal terhadap calon nasabah penerima survey of prospective customers receiving funds.
dana. o Credit Division
o Divisi Kredit The Credit Division is in charge of reviewing credit
Divisi Kredit bertugas untuk melakukan review proposals submitted before proceeding to the
terhadap proposal kredit yang diajukan sebelum Credit Committee.
dilanjutkan kepada Komite Kredit. o Remedial
o Remedial The remedial division handles and recovers non-
Bagian remedial melakukan penanganan dan performing loans.
pemulihan terhadap kredit bermasalah.
o Satuan Kerja Kepatuhan o Compliance Unit
SKK melakukan complaince review atas proses SKK conducts a complaint review of the credit
pemberian kredit khususnya dalam hal legalitas granting process, especially in terms of business
usaha, KPMM, BMPK, dan konsentrasi kredit. legality, CAR, LLL, and credit concentration.
o Komite Kredit o Credit Committee
Memberikan persetujuan atau penolakan kredit Approves or rejects loans in accordance with
sesuai dengan batas wewenang yang telah predetermined authority limits.
ditentukan.
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o Bagian Manajemen Risiko o Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisa terhadap pengelolaan analyzes credit risk management on a regular
Risiko Kredit secara berkala. basis.
o Komite Kebijakan Perkreditan o Credit Policy Committee
Membantu Direksi dalam merumuskan kebijakan, Assists the Board of Directors in formulating
mengawasi pelaksanaan kebijakan, memantau policies, overseeing the implementation of
perkembangan dan kondisi portofolio perkreditan policies, monitoring the development and
serta memberikan saran-saran langkah condition of the credit portfolio and providing
perbaikan. suggestions for corrective measures.
Proses persetujuan kredit pada Bank Mestika The credit approval process at Bank Mestika applies
menerapkan konsep four eyes principles, dimana the concept of four eyes principles, where the credit
proses persetujuan kredit yang dilakukan melalui approval process is carried out through the Credit
Komite Kredit, yaitu forum Bersama pejabat pemutus Committee, which is a forum with the proposed credit
kredit yang diusulkan sesuai dengan limit yang decision maker in accordance with the established
ditetapkan. limit.
Kebijakan dan Prosedur Policies and Procedures
Penetapan kebijakan dan prosedur manajemen The establishment of credit risk management
risiko kredit antara lain ditujukan untuk mendukung policies and procedures, among others, is aimed at
pemberian kredit yang sehat, mengidentifikasi dan supporting sound lending, identifying and handling
menangani kredit bermasalah serta memantau dan non-performing loans and monitoring and controlling
mengendalikan risiko kredit. credit risk.
Kebijakan wajib memuat informasi yang dibutuhkan The policy shall contain information required for
dalam pemberian kredit yang sehat, yakni meliputi : sound lending, which includes:
o Tujuan kredit dan sumber pembayaran. o Purpose of credit and source of payment.
o Profil risiko debitur dan mitigasinya serta tingkat o The risk profile of the debtor and its mitigation as
sensitivitas terhadap perkembangan kondisi well as the level of sensitivity to developments in
ekonomi dan pasar. economic and market conditions.
o Kemampuan untuk membayar kembali. o Ability to repay.
o Kemampuan bisnis dan kondisi lapangan usaha o Business capability and condition of the debtor’s
debitur serta posisi debitur dalam industri business field as well as the debtor’s position in a
tertentu. particular industry.
o Persyaratan kredit yang diajukan termasuk o The proposed credit terms including covenants
perjanjian yang dirancang untuk mengantisipasi designed to anticipate future changes in the
perubahan eksposur risiko debitur di waktu yang debtor’s risk exposure.
akan datang.
o Jenis, kriteria dan penilaian kelayakan agunan. o Types, criteria and assessment of collateral
eligibility.
Pengimplementasian kebijakan dan prosedur secara Proper implementation of policies and procedures is
tepat, diharapkan dapat: expected to:
o Mendukung penyediaan dana yang sehat. o Support the provision of healthy funds.
o Memantau dan mengendalikan Risiko Kredit, o Monitor and control Credit Risk, including credit
termasuk risiko konsentrasi kredit. concentration risk.
o Melakukan evaluasi secara benar dalam o Conduct proper evaluation in utilizing new
memanfaatkan peluang usaha yang baru. business opportunities.
o Mengidentifikasi dan menangani kredit o Identify and handle non-performing loans.
bermasalah.
• Risiko Pasar • Market Risk
Risiko pasar adalah risiko pada posisi neraca dan Market risk is the risk to balance sheet and
rekening administratif, termasuk transaksi derivatif, administrative account positions, including derivative
akibat perubahan secara keseluruhan dari kondisi transactions, from overall changes in market
pasar, termasuk risiko perubahan harga option. conditions, including the risk of changes in option
prices.
Risiko pasar yang dihadapi oleh Bank Mestika Market risk faced by Bank Mestika includes exchange
mencakup risiko nilai tukar dan risiko suku bunga rate risk and interest rate risk associated with the
yang terkait dengan Banking Book. Hingga saat ini Banking Book. Until now, Bank Mestika has not
Bank Mestika belum melakukan aktivitas trading conducted any trading activities, therefore there is
sehingga Bank tidak terdapat risiko kerugian yang no risk of loss resulting from trading activities.
diakibatkan dari aktivitas trading.
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Pengelolaan Risiko Pasar Market Risk Management
Risiko pasar banking book merupakan risiko yang Banking book market risk is the risk arising from
muncul karena terjadi perubahan suku bunga dan changes in interest rates and exchange rates on
nilai tukar atas aktivitas banking book yang dapat banking book activities that may affect the Bank’s
berpengaruh pada profitabilitas bank dan modal profitability and capital.
Bank.
Pengelolaan risiko pasar banking book dilakukan Banking book market risk management is carried out
dengan menetapkan limit yang mengacu pada by setting limits that refer to internal provisions and
ketentuan internal dan ketentuan perundang- applicable laws and regulations and monitored by
undangan yang berlaku dan dipantau oleh unit kerja the relevant work units.
terkait.
Ditengah fluktuasi nilai tukar Rupiah terhadap valuta Amid fluctuations in the Rupiah exchange rate against
asing akibat tekanan ekonomi global, Bank Mestika foreign currencies due to global economic pressures,
mengelola risiko terkait eksposur valuta asing Bank Mestika manages risks related to foreign
dengan menjaga Posisi Devisa Neto (PDN) secara exchange exposure by maintaining a conservative
konservatif. Pada Desember 2024, PDN Bank Mestika Net Open Position (NOP). As of December 2024, Bank
0,25%, jauh dibawah batas maksimum sebesar 20% Mestika’s NOP was 0.25%, well below the maximum
yang diterapkan oleh Regulator. limit of 20% imposed by the Regulator.
Pemantauan terhadap transaksi-transaksi valuta Monitoring of foreign exchange transactions is also
asing juga dilakukan secara harian, agar sesuai carried out on a daily basis, in order to comply with
dengan ketentuan dan kebijakan internal Bank terkait the Bank’s internal regulations and policies related to
dengan penetapan limit transaksi valuta asing. the determination of foreign exchange transaction
limits.
Perhitungan ATMR untuk Risiko Pasar yang merupakan RWA calculation for Market Risk which is part of
bagian dari pelaporan Kewajiban Penyediaan Modal the Minimum Capital Adequacy reporting, based
Minimum, berdasarkan SEOJK No.23/SEOJK.03/2022 on SEOJK No.23/SEOJK.03/2022 which has been
yang telah mulai diimplementasikan Bank Mestika implemented by Bank Mestika in January 2024 data
pada pelaporan data Januari 2024. reporting.
Tata Kelola dan Organisasi Risiko Pasar Market Risk Governance and Organization
Manajemen Risiko Pasar dilakukan untuk Market Risk Management is conducted to minimize
meminimalkan kemungkinan dampak negatif akibat the possibility of negative impacts due to changes in
perubahan kondisi pasar (variabel pasar) terhadap market conditions (market variables) on assets and
aset dan permodalan. capital.
Pengawasan aktif Direksi dan Dewan Komisaris dalam Active supervision of the Board of Directors and Board
penerapan Manajemen Risiko Pasar mencakup : of Commissioners in the implementation of Market
Risk Management includes:
o Memastikan bahwa Manajemen Risiko Pasar o Ensuring that Market Risk Management for
untuk posisi banking book menjadi bagian yang banking book positions becomes an integral part
tidak terpisahkan dalam kebijakan manajemen of the overall asset and liability management
aset dan kewajiban (ALMA) secara keseluruhan. (ALMA) policy.
o Direksi dan Komisaris ikut aktif dalam penyusunan o Boards of Directors and Commissioners actively
maupun persetujuan dalam perumusan dan participate in the preparation and approval of the
pengkinian kebijakan & strategi Manajemen Risiko formulation and updating of Risk Management
termasuk limit Risiko Pasar. policies & strategies including Market Risk limits.
Pengelolaan risiko pasar dilakukan oleh unit kerja Market risk management is carried out by working
dengan menerapkan prinsip segregation of duties units by applying the principle of segregation of
yaitu pemisahan fungsi dan tanggung jawab yang duties, namely the separation of functions and
terdiri dari front office, middle office dan back office. responsibilities consisting of front office, middle office
and back office.
Dalam mengelola Risiko Pasar, Bank Mestika In managing Market Risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling Market Risk
menangani Risiko Pasar yang terdiri dari: which consists of:
o Unit Bisnis o Business Unit
Unit Bisnis yaitu bagian treasury melakukan The Business Unit, namely the treasury department,
monitoring tingkat suku bunga dan nilai tukar monitors interest rates and exchange rates on a
secara harian, serta memonitoring tingkat PDN daily basis, and monitors the level of NDP (Net
(Posisi Devisa Neto) setiap saat. Open Position) at any time.
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o Bagian Manajemen Risiko o Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisis terhadap pengelolaan analyzes the management of Market Risk on a
Risiko Pasar secara berkala serta melakukan regular basis and calculates the limit of inter-
perhitungan limit transaksi obligasi antar institusi. institutional bond transactions.
o ALCO (Asset and Liability Committee) o ALCO (Asset and Liability Committee)
ALCO sebagai komite yang membahas kondisi ALCO as a committee that discusses market
pasar, melakukan perhitungan biaya dana dan conditions, calculates the cost of funds and Net
Net Interest Margin yang akan diambil. Interest Margin to be taken.
• Risiko Likuiditas • Liquidity Risk
Risiko yang disebabkan oleh ketidakmampuan Bank Risk caused by the Bank’s inability to meet maturing
untuk memenuhi kewajiban yang jatuh tempo dari obligations from cash flow funding sources and/
sumber pendanaan arus kas dan/ atau dari aset or from high quality liquid assets that can be
likuid berkualitas tinggi yang dapat diagunkan, tanpa collateralized, without disrupting the Bank’s activities
mengganggu aktivitas dan kondisi keuangan Bank. and financial condition.
Pengelolaan Risiko Likuiditas Liquidity Risk Management
Bank Mestika sangat mementingkan penjagaan Bank Mestika places great importance on maintaining
kecukupan likuiditas dalam memenuhi komitmennya adequate liquidity in fulfilling its commitments to
kepada para nasabah dan pihak lainnya, baik dalam customers and other parties, both in the context of
rangka pemberian kredit, pembayaran kembali providing credit, repayment of customer deposits,
simpanan nasabah, maupun untuk kebutuhan and for liquidity needs.
likuiditas.
Bank Mestika melakukan pengelolaan risiko likuiditas Bank Mestika manages liquidity risk by measuring
dengan mengukur besarnya risiko likuiditas yang the amount of liquidity risk faced by the Bank using
dihadapi Bank menggunakan beberapa indikator, several indicators, including AL/NCD, LDR, LCR and
antara lain AL/NCD, LDR, LCR dan NSFR. NSFR.
Bank juga senantiasa menjaga likuiditas Rupiah dan The Bank also maintains its Rupiah and Foreign
Valuta Asing (Giro Wajib Minimum) sesuai dengan Exchange liquidity (Statutory Reserves) in accordance
ketentuan Bank Indonesia baik secara harian maupun with Bank Indonesia’s regulations both on a daily
secara rata-rata untuk masa laporan tertentu. basis and on an average basis for a certain reporting
period.
Rasio LCR dan NSFR ini merupakan rasio yang baru The LCR and NSFR ratios are new ratios calculated
diperhitungkan oleh Bank Mestika pada Desember by Bank Mestika in December 2024 and officially
2024 dan dilaporkan secara resmi kepada OJK, yang reported to OJK, which previously Bank Mestika only
sebelumnya Bank Mestika hanya menyampaikan submitted at the trial stage.
pada tahap uji coba saja.
Dalam rangka mengelola risiko likuiditas secara In order to manage liquidity risk in a measured and
terukur dan komprehensif, Bank Mestika menerapkan comprehensive manner, Bank Mestika implements
strategi antara lain: strategies, among others:
o Menetapkan limit-limit transaksi dalam rangka o Establishing transaction limits in order to
menjaga likuiditas Bank yang mengacu pada maintain the Bank’s liquidity which refers to
ketentuan internal dan ketentuan Regulator yang internal regulations and applicable regulatory
berlaku. requirements.
o Melakukan stress testing risiko likuiditas secara o Conducting periodic liquidity risk stress testing to
berkala untuk mengetahui dampak perubahan determine the impact of changes in internal and
faktor internal maupun eksternal terhadap kondisi external factors on the Bank’s liquidity condition.
likuiditas Bank.
o Melakukan monitoring terhadap rasio-rasio o Monitoring the ratios related to the Bank’s liquidity
terkait dengan kecukupan likuiditas Bank. adequacy.
Rasio Kecukupan Likuiditas Liquidity Adequacy Ratio
Kecukupan likuiditas Bank Mestika dalam hal In terms of repayment of customer deposits, it can
pembayaran kembali simpanan nasabah, dapat be seen in the AL/NCD ratio, which is a comparison
dilihat pada rasio AL/NCD yang merupakan between liquid assets owned by the Bank and
perbandingan antara aset likuid yang dimiliki oleh deposits with a nominal value above Rp 2 billion,
Bank dengan dana DPK dengan nominal diatas which is considered sensitive to changes in deposit
Rp 2 Miliar,- yang dianggap sensitif akan perubahan interest rates, the Bank’s AL/NCD ratio in December
suku bunga simpanan, rasio AL/NCD Bank pada 2024 amounted to 131.41%, far above the regulatory
Desember 2024 sebesar 131,41%, jauh diatas ketentuan requirement of 50%.
Regulator yaitu 50%.
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Pengelolaan likuiditas jangka pendek Bank dengan The Bank’s short-term liquidity management by
memantau rasio Liquidity Coverage Ratio (LCR) yang monitoring the Liquidity Coverage Ratio (LCR) ratio
terdiri dari High Quality Liquid Asset (HQLA) yang consisting of High Quality Liquid Asset (HQLA) is
memadai untuk memenuhi kebutuhan likuiditas adequate to meet the Bank’s liquidity needs over a
Bank selama periode 30 (tiga puluh) hari kedepan period of 30 (thirty) days ahead in a stress scenario,
dalam skenario stress, sehingga Bank dapat so that the Bank can maintain the LCR ratio above
mempertahankan rasio LCR diatas 100% sesaui 100% in accordance with the applicable regulatory
dengan ketentuan Regulator yang berlaku, pada requirements, as of December 2024, Bank Mestika’s
posisi Desember 2024, rasio LCR Bank Mestika berada LCR ratio is at 418.61%.
pada posisi 418,61%.
Selain rasio LCR, untuk mengelola ketahanan likuiditas In addition to the LCR ratio, to manage long-term
jangka panjang Bank Mestika juga melakukan liquidity resilience Bank Mestika also manages the
pengelolaan rasio Net Stable Funding Ratio (NSFR) Net Stable Funding Ratio (NSFR) ratio by maintaining
dengan memelihara dana stabil untuk mendanai stable funds to fund stable assets, which is at 160.65%
aset yang stabil, yang berada pada posisi 160,65% as of December 2024.
pada Desember 2024.
Rasio LDR adalah rasio perbandingan antara kredit LDR ratio is the ratio of loans to third party funds. As
yang diberikan terhadap dana pihak ketiga. Per of December 2024, Bank Mestika’s LDR was 105.28%
Desember 2024, LDR Bank Mestika sebesar 105,28% which is in line with the Bank’s strategy for business
sejalan dengan strategi Bank untuk pertumbuhan growth by increasing the intermediary function by
bisnis Bank dengan meningkatkan fungsi intermediasi lending.
dengan penyaluran kredit.
• Risiko Operasional • Operational Risk
Risiko operasional terjadi karena adanya Operational risk occurs due to inadequate or
ketidakcukupan atau tidak berfungsinya proses malfunctioning internal processes, human error,
internal, kesalahan manusia, kegagalan sistem, atau system failure, or external disruptions that affect the
adanya gangguan eksternal yang mempengaruhi Bank’s operations.
operasional Bank.
Risiko operasional merupakan risiko yang melekat Operational risk is an inherent risk in every business
pada setiap aktivitas proses bisnis dan operasional process and operational activity carried out by the
yang dijalankan Bank sehingga risiko operasional Bank so that operational risk is considered to be a
dianggap menjadi risiko yang sangat penting untuk very important risk to manage because it can trigger
dikelola karena dapat memicu terjadinya risiko other risks.
lainnya.
Pengelolaan Risiko Operasional Operational Risk Management
Dengan meningkatnya keragaman dan kompleksitas With the increasing diversity and complexity of
produk serta aktivitas perbankan yang ditawarkan banking products and activities offered to customers,
kepada nasabah, perkembangan sistem dan the rapid development of supporting systems
teknologi pendukung yang sangat cepat, serta and technology, as well as increasing customer
meningkatnya ekspektasi nasabah akan pelayanan expectations for services provided by the Bank,
yang diberikan oleh Bank, maka pengelolaan risiko operational risk management is very important.
operasional menjadi hal yang sangat penting.
Pengelolaan pada risiko operasional dilakukan Management of operational risk is carried out with
dengan tujuan meminimalkan kerugian dampak the aim of minimizing losses from the negative
negatif dari ketidakcukupan dan atau tidak impact of inadequate and or malfunctioning
berfungsinya proses internal, kesalahan manusia, internal processes, human error, system failure and
kegagalan sistem dan atau kejadian eksternal. or external events. Operational risk management
Manajemen risiko operasional senantiasi is constantly developed in order to adapt to the
dikembangkan agar dapat beradaptasi dengan constantly changing business environment and
lingkungan bisnis yang terus menerus berubah dan minimize the risks faced by the Bank.
meminimalkan risiko yang dihadapi oleh Bank.
Pengukuran risiko dilakukan dalam rangka Risk measurement is carried out in order to determine
mengetahui perkembangan dan besarnya eksposur the development and magnitude of operational risk
risiko operasional sebagai acuan untuk melakukan exposure as a reference for control and for the purpose
pengendalian serta untuk keperluan perhitungan of calculating the minimum capital requirement.
kewajiban penyediaan modal minimum. Dalam In order to calculate the capital charge and RWA
rangka perhitungan beban modal dan ATMR risiko of operational risk, Bank Mestika implements SEOJK
operasional, Bank Mestika mengimplementasikan No.6/SEOJK.03/2020 concerning the Calculation of
SEOJK No.6/SEOJK.03/2020 tentang Perhitungan Aset Risk Weighted Assets for Operational Risk Using the
Tertimbang Menurut Risiko utuk Risiko Operasional Standardized Approach for Commercial Banks.
dengan Menggunakan Pendekatan Standar Bagi
Bank Umum.
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Pelaksanaan proses manajemen risiko operasional The implementation of operational risk management
di setiap unit kerja, kantor cabang maupun kantor process in each working unit, branch office and sub-
cabang pembantu Bank Mestika menggunakan branch office of Bank Mestika utilizes several methods
beberapa metode yang digunakan sebagai sarana that are used as a means to identify risks and assess
untuk mengidentifikasi risiko dan menilai eksposur operational risk exposure so as to determine effective
risiko operasional sehingga dapat menentukan mitigation and improve the quality of business and
mitigasi yang efektif dan melakukan perbaikan operational activities, the methods consist of:
kualitas aktivitas bisnis dan operasional, metode
tersebut terdiri dari:
o Risk Self Assessment o Risk Self Assessment
Metode yang bersifat kualitatif dan prediktif A qualitative and predictive method used by
yang digunakan oleh setiap unit kerja, kantor each work unit, branch office and sub-branch
cabang dan kantor cabang pembantu untuk office to identify and measure risks by assessing
mengidentifikasi dan mengukur risiko dengan the impact and likelihood of occurrence.
menilai dampak dan kemungkinan terjadi.
o Loss Event Database o Loss Event Database
Metode yang digunakan untuk melakukan A method used to record operational losses used
pencatatan kerugian operasional yang digunakan in calculating operational loss expenses and
dalam menghitung beban kerugian operasional is one of the components of the calculation of
dan merupakan salah satu komponen atas operational risk RWA.
perhitungan ATMR risiko operasional.
Selain itu, untuk menjaga keamanan siber dan In addition, to maintain cyber security and in order
dalam rangka meningkatkan risk culture dan risk to improve risk culture and risk awareness, Bank
awareness, Bagian IT Security Bank Mestika secara Mestika’s IT Security Department continuously
berkesinambungan melakukan sosialisasi security conducts security awareness socialization which
awareness yang wajib diikuti oleh seluruh pejabat must be attended by all Bank Mestika officials and
dan pegawai Bank Mestika. employees.
• Risiko Hukum • Legal Risk
Risiko akibat tuntutan hukum dan/ atau kelemahan Risk due to lawsuits and / or weaknesses in juridical
aspek yuridis. Risiko hukum dapat bersumber antara aspects. Legal risk may originate, among others,
lain dari kelemahan aspek yuridis yang disebabkan from the weakness of juridical aspects caused by the
oleh lemahnya perikatan yang dilakukan oleh Bank weakness of the agreements entered into by Bank
Mestika, ketiadaan dan/ atau perubahan perubahan Mestika, the absence and / or changes in laws and
peraturan perundang-undangan, dan proses litigasi regulations, and the litigation process both arising
baik yang timbul dari gugatan pihak ketiga terhadap from third party claims against Bank Mestika and
Bank Mestika maupun Bank Mestika terhadap pihak Bank Mestika against third parties.
ketiga.
Pengelolaan Risiko Hukum Legal Risk Management
Manajemen risiko hukum dilakukan oleh Bagian Legal risk management is conducted by the Legal
Legal dibawah pengawasan aktif Direktur Kepatuhan Department under the active supervision of the
Bank Mestika. Dalam melakukan pengelolaan risiko Compliance Director of Bank Mestika. In managing
hukum, Bagian Legal berfungsi sebagai legal watch legal risk, the Legal Department functions as a legal
yang menyediakan analisis/ nasihat hukum kepada watch that provides legal analysis/advice to every
setiap jenjang organisasi untuk meminimalkan level of the organization to minimize the possibility
kemungkinan dampak negatif dari kelemahan aspek of negative impacts from weaknesses in juridical
yuridis, ketiadaan dan/ atau perubahan peraturan aspects, absence and/or changes in laws and
perundangan-undangan dan proses litigasi. Dalam regulations and litigation processes. In managing
pengelolaan risiko hukum Bagian Legal bekerja legal risk, the Legal Department works closely with
sama dengan Bagian Manajemen Risiko dalam the Risk Management Department in assessing
melakukan penilaian dan pemantauan implementasi and monitoring the implementation of legal risk
manajemen risiko hukum secara berkala. management on a regular basis.
Pengukuran risiko hukum diukur berdasarkan Legal risk measurement is measured based on
inheren risk atas kasus-kasus hukum yang sedang inherent risk of legal cases that are in process. The
dalam proses. Parameter yang digunakan dalam parameters used in calculating potential losses on
menghitung potensi kerugian atas kasus yang sedang ongoing cases are based on the lawsuit received,
berjalan adalah berdasarkan gugatan yang diterima, the value of the case, and the costs incurred for
nilai perkara, dan biaya-biaya yang dikeluarkan untuk the settlement of the legal case. Measurement is
penyelesaian kasus hukum tersebut. Pengukuran also carried out on weaknesses from the juridical
juga dilakukan pada kelemahan dari aspek yuridis aspect such as the absence of supporting laws
seperti ketiadaan peraturan perundang-undangan and regulations, weaknesses in engagement such
yang mendukung, kelemahan perikatan seperti tidak as non-fulfillment of the legal requirements of the
terpenuhinya syarat sah kontrak atau pengingakatn contract or inappropriate collateral arrangements.
agunan yang tidak sesuai.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengelolaan kasus-kasus hukum yang terjadi The management of legal cases that occur is carried
dilakukan oleh Bagian Legal Bank Mestika dengan out by the Legal Department of Bank Mestika by
melakukan monitoring dan menganalisis perkara monitoring and analyzing cases that are in litigation
yang sedang dalam proses pengadilan yang faced by the Bank.
dihadapi oleh Bank.
Pengelolaan risiko hukum yang dilakukan Bank Bank Mestika’s legal risk management has been
Mestika telah cukup memadai dalam melindungi adequate in protecting the Bank’s legal interests and
kepentingan hukum Bank dan meminimalisir dampak minimizing significant financial impact to the Bank,
finansial yang signifikan bagi Bank, hal ini tercermin this is reflected in the risk profile rating on legal risk in
dalam peringkat profil risiko pada risiko hukum pada 2024 which is in the Low position.
tahun 2024 yang berada pada posisi Low.
• Risiko Reputasi • Reputation Risk
Risiko reputasi dikelola melalui mekanisme Reputation risk is managed through monitoring,
pemantauan, pengawasan, penanganan dan supervision, handling and resolution mechanisms
penyelesaian yang dilakukan oleh Bagian Corporate carried out by the Corporate Secretary Section and
Secretary dan Unit Pengaduan Nasabah Bank Bank Mestika’s Customer Complaints Unit.
Mestika.
Penilaian atas risiko reputasi dilakukan dengan Assessment of reputation risk is conducted by
mengukur parameter keluhan dan publikasi negatif measuring the parameters of complaints and
terhadap Bank. negative publications against the Bank.
Bank didalam memberikan pelayanan terhadap The Bank in providing services to customers provides
nasabah menyediakan layanan telepon 24 jam 24-hour telephone service and continuously develops
dan secara berkesinambungan melakukan better procedures and work management to
pengembangan prosedur serta manajemen facilitate monitoring and management information
kerja yang semakin baik sehingga memudahkan systems that can support customer service.
pemantauan dan sistem informasi manajemen yang
dapat mendukung pelayanan nasabah.
Manajemen Bank dan para pemangku kepentingan The Bank’s management and stakeholders always
senantiasa menjaga reputasi yang baik dan positif maintain a good and positive reputation and
dan terus meningkatkan pelayanan terhadap continue to improve services to customers by
nasabah dengan melakukan inovasi-inovasi produk innovating products that are easily understood by
yang mudah dipahami oleh nasabah sebagai salah customers as one of the Bank’s efforts to improve the
satu upaya Bank didalam meningkatkan reputasi Bank’s good reputation.
baik Bank.
Pengelolaan Risiko Reputasi Reputational Risk Management
Risiko reputasi dikelola melalui mekanisme Reputation risk is managed through monitoring,
pemantauan, pengawasan, penanganan dan supervision, handling and resolution mechanisms
penyelesaian dengan koordinasi oleh corporate with coordination by Bank Mestika’s corporate
secretary Bank Mestika dengan bagian terkait. secretary with related departments. Reputation risk
Risiko reputasi juga dikelola dengan menciptakan is also managed by creating a positive brand image
brand image positif Bank melalui konten-konten of the Bank through positive content on the Bank’s
positif pada media sosial milik Bank dan menjaga social media and maintaining information disclosure
keterbukaan informasi dan transparansi kepada and transparency to all stakeholders, as well as
seluruh stakeholder, serta menjalin hubungan yang establishing harmonious relationships with the media
harmonis dengan pihak media dalam hal menjaga in terms of maintaining the Bank’s good name. This is
nama baik Bank. Hal tersebut dilakukan dalam done in order to minimize and handle complaints or
rangka meminimalkan dan menangani keluhan atau complaints from stakeholders that result in negative
komplain dari stakeholder yang mengakibatkan publications.
timbulnya publikasi negatif.
• Risiko Stratejik • Strategic Risk
Pemantauan risiko stratejik dilakukan secara berkala Strategic risk monitoring is conducted periodically
melalui parameter yang tercermin pada profil through parameters reflected in the strategic risk
risiko stratejik. Pengukuran risiko stratejik antara profile. Strategic risk measurement, among others, is
lain dilakukan dengan menganalisis eksposur dan carried out by analyzing exposures and comparing
membandingkan eksposur risiko dengan limit-limit risk exposures with established limits.
yang ditetapkan.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Dewan Direksi secara berkala melakukan evaluasi The Board of Directors regularly evaluates strategic
atas strategi dan kebijakan risiko stratejik, melalui risk strategies and policies, through joint meetings
rapat bersama dengan komite-komite dibawah with committees under the Board of Directors to align
Direksi guna menyelaraskan strategi. Perumusan dan strategies. The formulation and monitoring of Bank
pemantauan strategi Bank Mestika tertuang dalam Mestika’s strategy is contained in the Corporate Plan
Corporate Plan dan Rencana Bisnis Bank (RBB). and Bank Business Plan (RBB).
RBB akan direview kembali setiap tahun berdasarkan The RBB will be reviewed annually based on changes
perubahan strategi bisnis dan rencana Bank dalam in business strategy and the Bank’s plans in the short
jangka pendek. Sementara itu Corporate Plan term. Meanwhile, the Corporate Plan serves as a
menjadi pedoman dalam melakukan perencanaan guideline in planning every year and can be reviewed
setiap tahun dan dapat direview apabila terjadi if there are significant changes in the business
perubahan yang signifikan terhadap lingkungan environment and resources.
bisnis dan sumber daya.
Dalam melakukan pengelolaan risiko stratejik, Bank In managing strategic risk, Bank Mestika always
Mestika senantiasa melakukan review kinerja dan conducts performance review and evaluation of
evaluasi kebijakan penyusunan target bisnis dan business target preparation policies and takes
melakukan Langkah-langkah perbaikan dalam corrective steps in preparing strategic plans and
menyusun rencana strategi dan target bisnis dengan business targets by considering internal and external
mempertimbangkan kondisi internal dan eksternal, conditions, if necessary.
apabila diperlukan.
Penilaian risiko stratejik pada inheren risk dilakukan Strategic risk assessment on inherent risk is conducted
dengan mengukur parameter-parameter seperti by measuring parameters such as the suitability of
kesesuaian strategi dengan kondisi lingkungan the strategy with the business environment, high
bisnis, strategi berisiko tinggi, posisi bisnis Bank dan risk strategies, the Bank’s business position and the
pencapaian rencana bisnis Bank. achievement of the Bank’s business plan.
Dalam hal mengantisipasi faktor-faktor risiko In anticipating the risk factors faced by Bank Mestika,
yang dihadapi oleh Bank Mestika, perlu dilakukan it is necessary to implement an independent and
penerapan manajemen risiko yang independen dan prudent risk management that does not limit the
prudent namun tidak membatasi proses ekspansi Bank’s business expansion process. Risk management
bisnis Bank. Strategi- strategi pengelolaan risiko yang strategies carried out in 2024:
dilakukan pada tahun 2024:
o Mereview strategi secara berkala dengan o Review the strategy periodically by considering
mempertimbangkan faktor internal dan faktor internal and external factors to ensure the
eksternal untuk memastikan pencapaian achievement of profitability. One of the concrete
dari sisi pencapaian laba. Salah satu contoh examples of Bank Mestika’s achievements in 2024
konkrit dari pencapaian Bank Mestika di tahun is high credit growth but still prudent and selective
2024 ialah pertumbuhan kredit yang tinggi by paying attention to sectors that grow positively
namun tetap prudent dan selektif dengan tetap and are also sustainable and assessing the ability
memperhatikan sektor-sektor yang tumbuh of debtors for better credit management.
positif dan juga sustainable dan melakukan
penilaian kemampuan debitur untuk pengelolaan
kredit yang lebih baik.
o Bank fokus menjaga dan mendorong peningkatan o The Bank focuses on maintaining and encouraging
CASA untuk mendukung ekspansi kredit, dan the increase of CASA to support credit expansion,
ini akan tetap menjadi fokus utama Bank untuk and this will remain the Bank’s main focus for
tahun 2025. 2025.
o Melakukan pembentukan cadangan (CKPN) o Establishing reserves (CKPN) as a form of control
sebagai bentuk pengendalian terhadap risiko over credit risk that has decreased credit quality
kredit yang mengalami penurunan kualitas kredit which has an impact on the Bank’s performance.
yang berdampak pada kinerja Bank.
o Memanfaatkan likuiditas Bank, dengan melakukan o Utilize the Bank’s liquidity, by placing funds in
penempatan dana pada aset-aset yang dinilai assets that are considered liquid to increase the
likuid guna peningkatkan pendapatan Bank. Bank’s income.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Risiko Kepatuhan • Compliance Risk
Risiko akibat Bank tidak mematuhi dan/ atau tidak Risk due to the Bank’s failure to comply with and/
melaksanakan peraturan perundang-undangan or not implementing laws and regulations. Bank
dan ketentuan. Risiko kepatuhan Bank Mestika dapat Mestika’s compliance risk may originate, among
bersumber antara lain dari aktivitas Bank yang others, from the Bank’s activities that deviate or
menyimpang atau melanggar dari ketentuan atau violate the provisions or laws and regulations.
peraturan perundang-undangan.
Perbankan merupakan industry yang highly Banking is a highly regulated industry, so Bank Mestika
regulated, sehingga Bank Mestika senantiasa always monitors compliance with the provisions
melakukan monitoring atas kepatuhan terhadap issued by the Regulator and other authorized
ketentuan yang diterbitkan oleh Regulator maupun institutions.
instansi yang berwenang lainnya.
Pengelolaan Risiko Kepatuhan Compliance Risk Management
Di dalam mengelola risiko kepatuhan, Bank Mestika In managing compliance risk, Bank Mestika has
telah menetapkan kebijakan, ketentuan, sistem dan established policies, provisions, systems and
prosedur untuk membangun budaya kepatuhan procedures to build a culture of compliance as one
sebagai salah satu kunci keberhasilan dalam of the keys to success in implementing compliance
penerapan manajemen risiko kepatuhan. risk management.
Sesuai dengan POJK No.46/POJK.03/2017 tentang In accordance with POJK No.46/POJK.03/2017 on
Pelaksanaan Fungsi Kepatuhan Bank Umum, Bank the Implementation of Compliance Function of
Mestika telah memiliki Direktur Kepatuhan yang Commercial Banks, Bank Mestika has a Compliance
bertanggung jawab untuk memastikan kepatuhan Director who is responsible for ensuring compliance
dan meminimalkan risiko kepatuhan serta memantau and minimizing compliance risk as well as monitoring
pelaksanaannya. Dalam pelaksanaan tugasnya, its implementation. In performing his duties, the
Direktur Kepatuhan dibantu oleh Bagian Kepatuhan Compliance Director is assisted by the Compliance
yang bersifat independen terhadap satuan kerja Section which is independent of the operational work
operasional. units.
Dalam melakukan penilaian kepatuhan pada risiko In assessing compliance with the Bank’s inherent risk,
inheren Bank, parameter yang digunakan adalah the parameters used are the type and significance of
jenis dan signifikansi pelanggaran yang dilakukan, violations committed, the frequency of violations or
frekuensi pelanggaran atau track record kepatuhan compliance track record and violations of provisions
dan pelanggaran terhadap ketentuan atas transaksi on certain financial transactions.
keuangan tertentu.
Bagian Kepatuhan Bank Mestika secara berkala Bank Mestika’s Compliance Department periodically
melakukan sosialisasi ketentuan dan kebijakan socializes the latest provisions and policies to related
terbaru kepada bagian terkait dan melakukan kajian departments and reviews new products/activities
produk/ aktivitas baru dan kebijakan internal Bank. and the Bank’s internal policies.
Tinjauan atas efektivitas sistem Review of the effectiveness of the risk
manajemen risiko management system
Dewan Komisaris dan Direksi melaksanakan evaluasi The Board of Commissioners and the Board of Directors
terhadap efektivitas sistem manajemen risiko di Bank evaluate the effectiveness of the Bank’s risk management
dibantu oleh komite-komite dibawahnya. Komite- system with the assistance of its committees. These
komite tersebut mengadakan rapat secara berkala committees meet regularly to discuss and provide input
untuk membahas dan memberikan masukan dan and recommendations to the Board of Commissioners
rekomendasi kepada Dewan Komisaris dan Direksi. and Board of Directors.
Bank juga melakukan evaluasi secara berkala terhadap: The Bank also periodically evaluates:
• Kecukupan kebijakan, prosedur dan penetapan limit, • The adequacy of policies, procedures and limit
setting,
• Kecukupan proses identifikasi, pengukuran, • Adequacy of risk identification, measurement,
pemantauan dan pengendalian risiko, monitoring and control processes,
• Efektivitas sistem pengendalian internal yang • The effectiveness of a comprehensive internal control
menyeluruh. system.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Evaluasi dan pengkinian terhadap kebijakan dan Evaluation and updating of policies and procedures
prosedur dilakukan secara berkala untuk menjaga are carried out periodically to maintain their suitability
kesesuaiannya dengan regulasi dan kondisi operasional. with regulations and operational conditions. Evaluation
Evaluasi terhadap efektivitas manajemen risiko juga of the effectiveness of risk management is also carried
dilakukan melalui laporan berkala yang dikirimkan out through periodic reports sent to the Board of
kepada Dewan Komisaris dan Direksi. Commissioners and Directors.
Penilaian kualitas penerapan manajemen risiko The quality assessment of risk management
mencerminkan penilaian terhadap kecukupan sistem implementation reflects an assessment of the adequacy
pengendalian risiko sebagaimana diatur dalam of the risk control system as stipulated in the provisions
ketentuan Otoritas Jasa Keuangan mengenai Penerapan of the Financial Services Authority regarding the
Manajemen Risiko bagi Bank Umum. Implementation of Risk Management for Commercial
Banks.
Penerapan manajemen risiko Bank sangat bervariasi The Bank’s risk management implementation varies
yang dinilai berdasarkan skala, kompleksitas dan tingkat widely and is assessed based on the scale, complexity
risiko yang dapat ditoleransi oleh Bank. Dengan demikian, and level of risk that can be tolerated by the Bank.
dalam menilai kualitas penerapan manajemen risiko Thus, in assessing the quality of risk management
perlu diperhatikan karakteristik dan kompleksitas usaha implementation, it is necessary to consider the
Bank. characteristics and complexity of the Bank’s business.
Hasil self assessment Profil Risiko Bank Mestika secara The result of Bank Mestika’s Risk Profile self-assessment
individu posisi 31 Desember 2024 adalah peringkat 2 individually as of December 31, 2024 is a rating of 2 (Low to
(Low to Moderate) dengan peringkat risiko inheren Low to Moderate) with an inherent risk rating of Low to Moderate
Moderate dan peringkat kualitas penerapan manajemen and a risk management implementation quality rating
risiko (KPMR) berada pada peringkat Satisfactory. Dari (KPMR) of Satisfactory. From the results of the self-
hasil self assessment tersebut, tercermin bahwa sistem assessment, it is reflected that the risk management
manajemen risiko telah diterapkan oleh Bank Mestika system has been implemented by Bank Mestika well and
dengan baik dan efektif. effectively.
Pernyataan Direksi dan/atau Dewan Statement of the BoD and/or BoC or Audit
Komisaris atau Komite Audit atas Committee on the adequacy of the risk
kecukupan sistem manajemen risiko management system
Bank Mestika telah melakukan evaluasi dan kaji ulang Bank Mestika has evaluated and reviewed the
atas penerapan sistem manajemen risiko ditahun 2024: implementation of risk management system in 2024:
• Direksi melakukan evaluasi atas efektivitas sistem • The Board of Directors evaluates the effectiveness
manajemen risiko melalui peninjauan secara berkala of the risk management system through periodic
atas kebijakan dan pedoman manajemen risiko dan review of risk management policies and guidelines,
laporan eksposur risiko serta penilaian profil risiko risk exposure reports and assessment of the Bank’s
Bank. risk profile.
• Dewan Komisaris dibantu oleh Komite Pemantau • The Board of Commissioners assisted by the Risk
Risiko melakukan pengawasan serta evaluasi Monitoring Committee supervises and evaluates the
terhadap penerapan sistem manajemen risiko yang implementation of the risk management system that
telah dilakukan oleh Direksi. has been carried out by the Board of Directors.
Pada tahun 2024, Dewan Komisari dan Direksi In 2024, the Board of Commissioners and the Board of
menyatakan bahwa sistem pengendalian internal Directors stated that the internal control system and
dan sistem manajemen risiko yang dilakukan oleh risk management system implemented by Bank Mestika
Bank Mestika berjalan efektif, memadai dan mampu are effective, adequate and able to manage risks and
mengelola risiko-risiko dan peluang bisnis untuk business opportunities to support the Bank in achieving
mendukung Bank mencapai tujuan bisnisnya. its business objectives.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SISTEM PENGENDALIAN INTERN
Internal Control System
Pengendalian Intern Bank Bank‘s Internal Control
Bank telah memiliki pedoman Sistem Pengendalian The Bank has a guideline for Bank Mestika’s Internal
Intern Bank Mestika yang telah dikinikan dan telah Control System which has been updated and ratified
disahkan berdasarkan SK No.076/SK-BMD/DIR/2024 based on Decree No.076/SK-BMD/DIR/2024 dated
tanggal 27 Desember 2024 perihal Pedoman Standar December 27th, 2024 regarding Guidelines for Internal
Sistem Pengendalian Intern bagi Bank Umum yang Control System Standards for Commercial Banks which
mencakup 5 (lima) komponen antara lain: includes 5 (five) components, among others:
• Pengawasan oleh Manajemen dan Budaya • Management oversight and control culture,
pengendalian,
• Identifikasi dan Penilaian Risiko, • Risk Identification and Assessment,
• Kegiatan Pengendalian dan Pemisahan Fungsi, • Control Activities and Separation of Functions,
• Sistem Akuntansi, Informasi dan Komunikasi, • Accounting, Information and Communication
Systems,
• Kegiatan Pemantauan dan Tindakan Koreksi • Monitoring Activities and Deviation Correction Actions
Penyimpangan
Kelima komponen tersebut sejalan dengan Internal The five components are in line with the Internal Control
Control – Integrated Framework yang dikembangkan - Integrated Framework developed by The Committee of
oleh The Committee of Sponsoring Organization of the Sponsoring Organization of the Treadway Commission
Treadway Commission (COSO). (COSO).
Penerapan pengendalian intern Bank diarahkan menjadi The implementation of the Bank’s internal control is
mekanisme pengawasan secara berkesinambungan directed to be an ongoing monitoring mechanism, in
(ongoing basis), guna: order to:
• Menjaga dan mengamankan harta kekayaan Bank, • Maintain and secure the Bank’s assets,
• Menjamin tersedianya laporan yang lebih akurat, • Ensure the availability of more accurate reports,
• Meningkatkan kepatuhan terhadap ketentuan yang • Increase compliance with applicable regulations,
berlaku,
• Mengurangi dampak keuangan/kerugian, • Reduce financial impact/loss, irregularities including
penyimpangan termasuk kecurangan/fraud, dan fraud/fraud, and violation of prudential aspects,
pelanggaran aspek kehati-hatian,
• Meningkatkan efektivitas organisasi dan • Increase organizational effectiveness and improve
meningkatkan efisiensi biaya. cost efficiency.
Sistem Pengendalian Intern Bank menjadi tanggung The Bank’s Internal Control System is the responsibility of
jawab semua pihak yang terlibat dalam Organisasi Bank all parties involved in the Bank’s organization, including
antara lain Dewan Komisaris, Direksi, SKAI, dan segenap the Board of Commissioners, Board of Directors, SKAI,
pejabat dan pegawai Bank maupun pihak ekstern and all Bank officials and employees as well as external
yang berkepentingan terhadap terlaksananya Sistem parties with an interest in the implementation of a
Pengendalian Intern Bank yang handal dan efektif. reliable and effective Bank Internal Control System.
Pelaksanaan Pengendalian Internal Bank Implementation of the Bank’s Internal Control
• Pengendalian Keuangan, dengan: • Financial Control, with:
o Bank Mestika telah menyusun Rencana Bisnis o Bank Mestika has prepared the Bank’s overall
Bank secara keseluruhan yang mencakup Business Plan which includes the direction of
arah pengembangan bisnis dan strategi yang business development and the strategies set
ditetapkan telah memperhitungkan dampak have taken into account the impact on the Bank’s
terhadap permodalan Bank. capital.
o Bank Mestika secara aktif mengikuti dan o Bank Mestika actively follows and monitors the
memantau perkembangan internal maupun development of internal and external factors that
faktor eksternal yang dapat mempengaruhi may affect the Bank’s business strategy.
strategi bisnis Bank.
o Bank Mestika telah melaksanakan proses o Bank Mestika has implemented financial control
pengendalian keuangan melalui upaya process through monitoring the realization
pemantauan realisasi dibandingkan dengan compared to the financial budget which is
budget keuangan yang dilakukan secara conducted periodically and always discussed in
berkala dan senantiasa dibahas dalam Rapat the Board of Directors Meeting and Joint Meeting
Direksi maupun Rapat Gabungan antara Dewan between the Board of Commissioners and Board
Komisaris dan Direksi. of Directors.
• Pengendalian operasional, dengan: • Operational control, with:
o Bank Mestika telah memiliki struktur organisasi o Bank Mestika has an organizational structure that
yang cukup memadai dengan kondisi bisnis Bank, is adequate with the Bank’s business condition,
yang juga dilengkapi dengan unit pengawasan/ which is also equipped with supervision/control
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
pengendalian seperti Satuan Kerja Audit Intern units such as Internal Audit Unit (SKAI), Risk
(SKAI), Satuan Kerja Manajemen Risiko (SKMR), Management Unit (RMU), and Compliance Unit
dan Satuan Kerja Kepatuhan (SKK). (SKK).
o Bank Mestika telah memiliki kebijakan dan o Bank Mestika has policies and procedures that
prosedur yang didokumentasikan secara tertulis. are documented in writing.
o Bank senantiasa melakukan penyesuaian o The Bank continuously makes adjustments
dan penyempurnaan terhadap kebijakan dan and improvements to the existing policies and
prosedur yang ada dalam meningkatkan Sistem procedures in improving the Bank’s Internal
Pengendalian Internal Bank. Control System.
o Bank Mestika telah menerapkan proses dual o Bank Mestika has implemented dual control
control dan pemisahan tugas dalam setiap process and segregation of duties in every
aktivitas operasional dan fungsional serta operational and functional activity and
konsisten menghindari pemberian wewenang consistently avoiding the granting of authority
dan tanggung jawab yang dapat menimbulkan and responsibility that may cause conflict of
benturan kepentingan (conflict of interest). interest.
o Bank melakukan pemantauan secara berkala o The Bank conducts periodic monitoring of
terhadap aktivitas operasional dan senantiasa operational activities and always takes corrective
melakukan tindakan koreksi atas penyimpangan/ action on deviations/weaknesses found.
kelemahan yang ditemukan.
• Kepatuhan terhadap Peraturan Perundang- • Compliance with Laws and Regulations
Undangan
o Bank memiliki Komitmen yang kuat untuk o The Bank has a strong commitment to comply
mematuhi peraturan dan perundang - undangan with applicable laws and regulations.
yang berlaku.
o Bank memiliki Satuan Kerja Kepatuhan yang o The Bank has a Compliance Work Unit that is
bersifat independen terhadap Satuan kerja independent of the Operational Work Unit in
Operasional dalam melaksanakan fungsi carrying out the compliance function.
kepatuhan.
o Direktur Kepatuhan Bank melalui Bagian o The Bank’s Compliance Director through the
Kepatuhan secara berkala memantau Compliance Section periodically monitors the
pelaksanaan tugas masing - masing Divisi implementation of the duties of each Division
maupun Bagian dalam hal pelaporan kepada and Section in terms of reporting to the Bank’s
Regulator Bank. Regulator.
o Satuan Kerja Kepatuhan senantiasa melakukan o The Compliance Working Unit always reviews
review terhadap pedoman dan kebijakan guidelines and policies before they are issued.
sebelum diterbitkan.
o Direktur Kepatuhan dan Satuan Kerja Kepatuhan o The Compliance Director and Compliance
senantiasa melakukan sosialisasi peraturan dan Working Unit always socialize the latest rules and
ketentuan terbaru kepada Direksi, Pejabat Bank regulations to the Board of Directors, Bank Officers
dan karyawan. and employees.
o Direktur Kepatuhan dan Satuan Kerja Kepatuhan o The Compliance Director and Compliance
melakukan pemantauan terhadap penyelesaian Working Unit monitor the completion of the
komitmen Bank terhadap Bank Indonesia Bank’s commitments to Bank Indonesia and the
maupun Otoritas Jasa Keuangan secara berkala Financial Services Authority on a regular basis
dan dituangkan dalam Laporan Kepatuhan Bank. and are outlined in the Bank’s Compliance Report.
o Satuan Kerja Kepatuhan Bank membuat Laporan o The Bank’s Compliance Working Unit prepares
secara triwulanan yang disampaikan kepada quarterly reports that are submitted to the Board
Dewan Komisaris dan Direksi. of Commissioners and the Board of Directors.
Satuan Kerja Audit Intern (SKAI) Bank bertugas untuk The Bank’s Internal Audit Unit is tasked with reviewing
melakukan review atas penerapan efektivitas Sistem the implementation of the effectiveness of the Bank’s
Pengendalian Intern Bank secara berkala. Hasil review Internal Control System on a regular basis. The results
SKAI disampaikan secara berkala kepada Komite Audit, of the Internal Audit review are submitted periodically
Direksi, dan dengan tembusan kepada Dewan Komisaris. to the Audit Committee, Board of Directors, and with a
Hasil Evaluasi SKAI terhadap efektivitas penerapan copy to the Board of Commissioners. The results of SKAI’s
Sistem Pengendalian Intern Bank masih baik dimana evaluation of the effectiveness of the implementation of
setiap identifikasi kelemahan yang ditemukan langsung the Bank’s Internal Control System are still good where
ditindaklanjuti oleh Manajemen Bank. Dewan Komisaris any identified weaknesses found are immediately
dan Direksi menilai penerapan Sistem Pengendalian followed up by the Bank’s Management. The Board
Internal telah memadai. of Commissioners and Board of Directors assess the
implementation of the Internal Control System as
adequate.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PENYEDIAAN DANA KEPADA PIHAK TERKAIT DAN
PENYEDIAAN DANA BESAR
Provision of funds to related parties and provision of large funds
Dalam melakukan penyediaan dana kepada pihak In providing funds to related parties and core debtors,
terkait dan debitur inti, Bank berpedoman pada POJK the Bank is guided by POJK number 32/POJK.03/2018 and
nomor 32/POJK.03/2018 dan 38/POJK.03/2019 tentang 38/POJK.03/2019 concerning Maximum Lending Limits
Batas Maksimum Pemberian Kredit dan Penyediaan and Provision of Large Funds for Commercial Banks
Dana Besar bagi Bank Umum dimana perhitungan where the calculation of core group debtors excluding
debitur grup inti diluar pihak terkait adalah 25 debitur related parties is 25 group debtors.
grup.
Penyaluran dana dilakukan dengan memperhatikan Fund disbursement is carried out with due regard to the
prinsip kehati-hatian dan tetap berpedoman pada prudential principle and remains guided by applicable
prosedur yang berlaku. procedures.
Informasi mengenai total baki debet pihak terkait dan Information regarding the total outstanding of related
debitur inti grup dapat dilihat pada tabel di bawah ini: parties and core group debtors can be seen in the table
below:
Jumlah
Amount
Penyediaan Dana
No
Provision of Funds
Debitur Nominal (Jutaan Rupiah)
Debtor Nominal (in Million Rupiah)
1 Kepada pihak terkait
24 209,247
To related party
2 Kepada debitur inti:
To core debtor:
a. individu
- -
individual
b. grup
25 4,975,597
group
Posisi debitur inti (25 debitur grup) dengan posisi saldo Position of core debtors (25 group debtors) with a
sebesar 45,93% per Desember 2024. Rasio NPL 25 debitur balance position of 45.93% as of December 2024. The NPL
inti per Desember 2024 adalah 0%. ratio of 25 core debtors as of December 2024 is 0%.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 307
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
RENCANA STRATEGIS BANK
Bank Strategic Plan
Rencana Jangka Panjang Corporate Plan
Bank senantiasa menyusun strategi dan memperbaharui The Bank continuously develops strategies and updates
kebijakan Bank untuk mengoptimalkan sumber daya its policies to optimize its resources and realize its targets.
yang ada dan merealisasikan target-target yang telah
ditetapkan.
Adapun visi dan misi Bank Mestika antara lain: The vision and mission of Bank Mestika include:
• Visi Bank • Bank’s Vision
Menjadi Bank Kelompok Bank Modal Inti 2 (KBMI To become a Tier 2 Capital Group Bank (KBMI 2) by
2) sebelum Tahun 2028 yang berkontribusi 2028 that contributes to national economic growth
bagi pertumbuhan ekonomi nasional dengan by prioritizing banking professionalism and based on
mengutamakan profesionalisme perbankan dan sustainable finance principles.
berlandaskan prinsip keuangan berkelanjutan.
• Misi Bank • Bank’s Mission
o Mengembangkan sinergi dan nilai tambah o Develop synergy and added value with
dengan para pemangku kepentingan stakeholders.
(stakeholders).
o Memberikan pelayanan jasa perbankan yang o Providing professional and technology-based
professional dan berbasis teknologi dengan banking services with good risk management
dengan prinsip Manajemen Risiko yang baik, principles, prudence and in accordance with GCG
penuh kehati-hatian dan sesuai prinsip GCG (Good Corporate Governance) principles and
(Good Corporate Governance) dan berdasarkan based on sustainable finance principles.
prinsip keuangan berkelanjutan.
o Meningkatkan citra bank dengan o Improve the bank’s image by developing
mengembangkan SDM yang professional dan professional human resources with high integrity.
berintegritas tinggi.
Dalam rangka terus berkontribusi dalam membantu In order to continue contributing to the improvement of
peningkatan ekonomi nasional pada umumnya, dan the national economy in general, and the economy of
ekonomi Sumatera pada khususnya, serta mewujudkan Sumatra in particular, as well as realizing its vision and
visi dan misi, Bank menetapkan tujuan pencapaian mission, the Bank set a goal of achieving a double the
target kredit double the size sebesar Rp 20 Triliun pada size loan target of Rp 20 Trillion by 2031.
tahun 2031.
Rencana Jangka menengah dan pendek Medium and short term plan
(business plan) (business plan)
Penyusunan RBB 2025 – 2027 telah memperhatikan The preparation of RBB 2025-2027 has taken into
Corporate Plan dan faktor eksternal seperti kebijakan account the Corporate Plan and external factors such
efisiensi pemerintah, volatilitas harga komoditas yang as government efficiency policies, high commodity price
masih tinggi, meningkatnya suku bunga dan kendala volatility, rising interest rates and global supply chain
rantai pasok global. Penyusunan RBB telah dilakukan constraints. The preparation of the RBB has been carried
sesuai dengan ketentuan. out in accordance with the provisions.
Langkah – langkah strategis yang akan ditempuh oleh Strategic steps to be taken by the Bank in achieving the
Bank dalam mencapai RBB antara lain: RBB include:
o Pengembangan Nilai Tambah yang unik dan khas o Development of unique and distinctive Added
(niche potential) untuk dapat diberikan kepada Value (niche potential) to be provided to relevant
stakeholders terkait. stakeholders.
o Melakukan pengembangan produk dan layanan o Developing existing and new products and services
yang sudah ada maupun yang baru terkait dengan related to products in terms of features, services,
produk baik dari sisi fitur, layanan, dan kemudahan and ease of access and transactions for customers,
akses dan transaksinya bagi para pelanggan especially in terms of digital transformation.
khususnya dalam hal transformasi digital.
o Meningkatkan pengelolaan dan pengembangan o Improve the management and development of
organisasi dan SDM, serta sistem Teknologi Informasi organizations and human resources, as well as
Pelayanan dan Operasional Perbankan dengan Information Technology systems for Banking Services
mengedepankan keamanan nasabah dalam and Operations by prioritizing customer security in
bertransaksi. transactions.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
o Memberikan pelayanan jasa perbankan yang o Providing the best and appropriate banking services
terbaik dan tepat sesuai dengan prinsip penerapan in accordance with the principles of implementing
Manajemen Risiko yang baik, terbuka, prudent dan good Risk Management, open, prudent and fulfilling
memenuhi kaidah GCG. GCG principles.
o Pengembangan dan citra persepsi perusahaan o Development and image perception of the company
sebagai Perbankan menengah kelas nasional yang as a national class medium-sized banking that
berkontribusi langsung terhadap pengembangan contributes directly to the development of quality
kualitas pertumbuhan ekonomi dengan menjaga economic growth by maintaining good reputation,
baik reputasi, pelayanan serta unsur kehati-hatian service and prudence in business management
dalam pengelolaan usaha yang berpijak pada based on local wisdom and paying attention to
kearifan lokal dan memperhatikan aspek lingkungan. environmental aspects.
TRANSPARANSI KONDISI KEUANGAN DAN NON KEUANGAN
Transparency of Financial and Non-Financial Condition
Transparansi Kondisi Keuangan Bank Transparency of the Bank’s Financial
Condition
Bank selalu memaparkan perkembangan kinerja melalui The Bank always discloses performance developments
publikasi Laporan Keuangan Bulanan, Triwulanan dan through the publication of Monthly, Quarterly and Annual
Laporan Tahunan. Publikasi laporan tersebut di atas Financial Reports. The publication of the above reports
dimuat pada situs web Bank www.bankmestika.co.id dan is posted on the Bank’s website www.bankmestika.
untuk Laporan Keuangan Tengah Tahunan serta Laporan co.id and for the Mid-Year Financial Report and Annual
Keuangan Tahunan juga dimuat pada surat kabar Financial Report is also published in newspapers so that
sehingga profil serta laporan keuangan Bank dapat the Bank’s profile and financial statements can be easily
dengan mudah diakses oleh stakeholders. accessed by stakeholders.
Transparansi Kondisi Keuangan Non Bank Non Bank Financial Condition Transparency
Bank memberikan informasi secara tertulis terkait produk The Bank provides written information related to the
dan suku bunga Bank dalam bentuk brosur, spanduk, Bank’s products and interest rates in the form of
dan media elektronik seperti situs web Bank dan sosial brochures, banners, and electronic media such as the
media Bank. Layanan pengaduan nasabah Bank dapat Bank’s website and social media. The Bank’s customer
dilakukan melalui layanan konsumen MestikaCall complaint service can be done through MestikaCall
ataupun dapat dilakukan pengaduan langsung ke customer service or complaints can be made directly to
kantor-kantor terdekat Bank Mestika. the nearest offices of Bank Mestika.
Pada tahun 2024 terdapat 279 pengaduan nasabah In 2024 there were 279 customer complaints at Bank
pada Bank Mestika dan telah diselesaikan dengan Mestika and have been resolved with the following
perincian sebagai berikut: details:
• Triwulan I : 23 pengaduan • 1st Quarter : 23 complaints
• Triwulan II : 63 pengaduan • Quarter II : 63 complaints
• Triwulan III : 130 pengaduan • Quarter III : 130 complaints
• Triwulan IV : 63 pengaduan • Quarter IV : 63 complaints
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENERAPAN STRATEGI ANTI FRAUD
Implementation of Anti Fraud Strategy
Pendahuluan Preface
Dengan adanya dinamika nasional, regional, maupun With the national, regional, and global dynamics
global yang diiringi dengan perkembangan produk, accompanied by the development of increasingly
aktivitas, dan teknologi informasi Bank yang semakin complex Bank products, activities, and information
kompleks, hal ini berpotensi meningkatkan peluang bagi technology, this has the potential to increase
para pelaku kejahatan untuk menyalahgunakan fasilitas opportunities for criminals to abuse banking facilities
dan produk perbankan sebagai sarana penipuan, and products as a means of fraud, fraud, or manipulation
kecurangan, ataupun manipulasi dengan berbagai with various modus operandi.
modus operandi.
Sejalan dengan hal tersebut, maka Manajemen Bank In line with this, the Management of the Bank establishes
menetapkan dan menerbitkan Penerapan Strategi and publishes the Implementation of Anti Fraud Strategy
Anti Fraud Bagi Bank Mestika yang mengacu pada for Bank Mestika which refers to the Financial Services
Peraturan Otoritas Jasa Keuangan Nomor 12 Tahun 2024 Authority Regulation Number 12 of 2024 concerning
tentang Penerapan Strategi Anti Fraud bagi Lembaga the Implementation of Anti Fraud Strategy for Financial
Jasa Keuangan yang diharapkan dapat mencegah Services Institutions which is expected to prevent the
penggunaan sistem perbankan sebagai sarana use of the banking system as a means of fraud, fraud,
kejahatan penipuan, kecurangan, ataupun manipulasi, or manipulation crimes, and at the same time is also
serta sekaligus diharapkan juga dapat meminimalisir expected to minimize the possibility of the emergence
kemungkinan timbulnya suatu risiko, yaitu risiko of a risk, namely operational risk, legal risk, concentration
operasional, risiko hukum, risiko konsentrasi, dan risiko risk, and reputation risk.
reputasi.
Menurut POJK Nomor 12 Tahun 2024, Fraud adalah According to POJK Number 12 of 2024, Fraud is an act
tindakan penyimpangan atau pembiaran yang of deviation or omission that is deliberately carried out
sengaja dilakukan untuk mengelabui, menipu, atau to deceive, cheat, or manipulate the Bank, customers, or
memanipulasi Bank, nasabah, atau pihak lain, yang other parties, which occurs within the Bank and / or uses
terjadi di lingkungan Bank dan/ atau menggunakan Bank facilities resulting in the Bank, customers, or other
sarana Bank sehingga mengakibatkan Bank, nasabah, parties suffering losses and / or the perpetrators of Fraud
atau pihak lain menderita kerugian dan/ atau pelaku obtaining financial benefits either directly or indirectly.
Fraud memperoleh keuntungan keuangan baik secara
langsung maupun tidak langsung.
Jenis perbuatan yang tergolong Fraud terdiri atas : The types of actions that are classified as Fraud consist
of :
• korupsi meliputi : • corruption includes:
o benturan kepentingan yang merugikan Bank o conflict of interest that is detrimental to the Bank
dan/atau Konsumen; and/or Consumer;
o penyuapan; o bribery;
o penerimaan tidak sah; dan/ atau o unauthorized receipt; and/or
o pemerasan; o extortion;
• penyalahgunaan aset meliputi : • misuse of assets includes:
o penyalahgunaan uang tunai; o misuse of cash
o penyalahgunaan persediaan; dan/ atau o misuse of inventory; and/o
o penyalahgunaan aset lainnya; o misuse of other assets;
• kecurangan laporan keuangan meliputi : • financial statement fraud includes:
o melebihkan kekayaan bersih dan/ atau o overstate net worth and/or net income; or
pendapatan bersih; atau
o mengurangi kekayaan bersih dan/ atau o reduce net worth and/or net income;
pendapatan bersih;
• penipuan; • fraud;
• pembocoran informasi rahasia; dan/ atau tindakan • leakage of confidential information; and/or other
lain yang dapat dipersamakan dengan Fraud sesuai actions that can be equated with Fraud in accordance
dengan ketentuan peraturan perundang-undangan. with the provisions of laws and regulations.
Untuk mendukung efektivitas penerapan Strategi To support the effectiveness of the implementation of
Anti Fraud pada Bank, implementasi strategi Anti the Anti Fraud Strategy in the Bank, the implementation
Fraud dilaksanakan oleh Bagian Anti Fraud dengan of the Anti Fraud strategy is carried out by the Anti
pertanggungjawaban langsung kepada Presiden Fraud Section with direct accountability to the President
Direktur serta hubungan komunikasi, dan pelaporan Director as well as communication relationships, and
secara langsung kepada Dewan Komisaris. direct reporting to the Board of Commissioners.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Fokus Focus
Manajemen memperluas kewenangan dalam Management extends the authority in the responsibility
tanggungjawab mengambil keputusan dan tindakan of making Anti Fraud decisions and actions at the level of
Anti Fraud di level pejabat eksekutif dan Pimpinan executive officers and Branch Managers, to pursue Fraud
Cabang,untuk mengupayakan langkah-langkah prevention and detection measures.
pencegahan (prevention) dan pendeteksian (detection)
Fraud.
Manajemen menempatkan upaya penciptaan Management assigns the creation of a conducive anti-
lingkungan pengendalian Anti Fraud yang kondusif fraud control environment to the Bank’s anti-fraud
kepada Bagian Anti Fraud Bank, untuk membangun department, to develop an action plan for the fraud
rencana tindak program pencegahan Fraud, dan prevention program, and take the necessary actions to
mengambil tindakan yang diperlukan untuk memberi add value to the Bank’s organization.
nilai tambah bagi organisasi Bank.
Pilar Penerapan Strategi Anti Fraud Bank Mestika
Bank Mestika’s Anti Fraud Strategy Implementation Pillars
POJK NO. 12 Tahun 2024
Pencegahan Deteksi Investigasi Pemantauan
Pakta Integritas Whistleblowing System Investigasi Pemantauan
Anti Fraud Awarness Surprise Audit Pelaporan Evaluasi
Identifikasi Kerawanan Fraud Detector System Sanksi Tindak Lanjut
Know Your Employee Surveillance System
SISTEM PENGENDALI INTERNAL
Strategi Anti Fraud Bank Mestika Bank Mestika’s Anti Fraud Strategy
• Pilar pencegahan memuat perangkat-perangkat • The prevention pillar contains tools aimed at
yang ditujukan untuk mengurangi potensi terjadinya reducing the potential for Fraud, steps to reduce
Fraud, langkah untuk mengurangi potensi risiko the potential risk of Fraud, including Anti Fraud
terjadinya Fraud, mencakup kesadaran Anti Fraud, awareness, identification of vulnerabilities, and know
identifikasi kerawanan, dan kebijakan mengenal your employee policies.
pegawai.
• Pilar deteksi memuat langkah untuk mengidentifikasi • The detection pillar contains measures to identify
dan menemukan Fraud dalam kegiatan usaha and discover Fraud in the Bank’s business activities,
Bank, yang mencakup Mekanisme Pemeriksaan which include Surprise Audit Mechanism, Surveillance
Mendadak (Surprise Audit), Sistem Pengawasan System and Whistleblowing, as well as other
(Surveilance System) dan Penanganan Pengaduan measures required for Fraud detection.
(Whistleblowing), serta langkah lain yang diperlukan
untuk deteksi Fraud.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
• Pilar investigasi, pelaporan, dan sanksi mencakup • The pillars of investigation, reporting, and sanctions
langkah untuk penyelidikan atau investigasi, sistem include steps for investigation or inquiry, reporting
pelaporan, dan pengenaan sanksi terhadap kejadian system, and imposition of sanctions on the
Fraud dalam kegiatan usaha Bank, serta langkah occurrence of Fraud in the Bank’s business activities,
lain yang diperlukan untuk investigasi, pelaporan, as well as other steps required for investigation,
dan pengenaan sanksi. Investigasi dilakukan untuk reporting, and imposition of sanctions. Investigations
mengumpulkan bukti-bukti yang terkait dengan are conducted to collect evidence related to events
kejadian yang patut diduga merupakan tindakan that are suspected of being an act of Fraud.
Fraud.
• Pilar pemantauan, evaluasi, dan tindak lanjut • The monitoring, evaluation, and follow-up pillar
mencakup langkah untuk melakukan pemantauan, includes steps to monitor, evaluate, and follow up on
evaluasi, dan menindaklanjuti Fraud, serta langkah Fraud, as well as other steps required for monitoring,
lain yang diperlukan untuk pemantauan, evaluasi, evaluation, and follow-up.
dan tindak lanjut.
Implementasi Pilar Pillar Implementation
• Sosialisasi Anti Fraud • Anti-fraud Socialization
Bagian Anti Fraud senantiasa melakukan sosialisasi The Anti Fraud Section always conducts Anti Fraud
Anti Fraud baik kepada seluruh pegawai baru socialization to all new and existing employees
dan pegawai existing maupun kepada pihak luar as well as to external parties related to the Bank.
yang berhubungan dengan Bank. Sosialisasi yang The socialization emphasizes on the policy and
diberikan ditekankan pada kebijakan dan komitmen commitment to zero tolerance for Fraud. Bank
untuk tidak memberikan toleransi pada tindakan Mestika also conducts socialization in the form of
Fraud. Bank Mestika juga melakukan sosialisasi animations, content or informative videos that are
dalam bentuk animasi, konten ataupun video easily understood by all parties, especially new
informatif yang mudah dimengerti oleh seluruh pihak employees so that the information conveyed is well
khususnya pegawai yang baru bergabung sehingga channeled.
informasi yang disampaikan tersalurkan dengan
baik.
Topik/ materi sosialisasi disesuaikan dengan Socialization topics/materials are adjusted to
perkembangan bisnis, kejadian fraud, peraturan business developments, fraud events, regulatory
regulator serta kebutuhan internal Bank sehingga regulations and the Bank’s internal needs so that the
sosialisasi yang diberikan lebih terarah dan efektif. socialization provided is more focused and effective.
Bagian Anti Fraud juga bertanggung jawab sebagai The Anti Fraud Section is also responsible for
pelaksana fungsi membangun budaya dan implementing the function of building a Speak-Up
kebijakan/ prosedur Speak-Up Policy dalam proses Policy culture and policies/ procedures in the Bank’s
pelaporan keuangan Bank, termasuk awareness financial reporting process, including awareness
memberikan informasi kepada Otoritas Jasa of providing information to the Financial Services
Keuangan dalam hal timbulnya salah saji secara Authority in the event of material misstatements
material dan atau kelemahan yang signifikan dalam and or significant weaknesses in the Bank’s financial
proses pelaporan keuangan Bank. reporting process.
• Deklarasi Anti Fraud • Anti-Fraud Declaration
Setelah dilaksanakan sosialisasi, seluruh karyawan After the socialization, all employees are required to
wajib menandatangani Pakta Integritas dan bagi sign the Integrity Pact and for each vendor, supplier,
setiap vendor, supplier, atau pihak yang akan or party that will be in contact with the Bank, is also
berhubungan dengan Bank, juga diwajibkan untuk required to fill in and sign the Integrity Pact that has
mengisi dan menandatangani Pakta Integritas yang been prepared template according to the Bank’s
telah disiapkan template sesuai format Bank pada format on third party Letterhead or can be added to
Kop Surat pihak ketiga atau dapat ditambahkan the cooperation agreement document which at least
pada dokumen perjanjian kerjasama yang paling includes:
sedikit mencakup:
o Berkomitmen untuk menjalankan aktivitas bisnis o Committed to conduct transparent and healthy
yang transparan dan sehat; business activities;
o Berkomitmen untuk tidak melakukan pemberian o Committed to not giving in any form
dalam bentuk apapun (gratifikasi) termasuk tidak (gratification) including not limited to employees
terbatas kepada karyawan atau manajemen or management or Board of Directors of PT Bank
atau Direksi PT Bank Mestika Dharma Tbk; Mestika Dharma Tbk;
o Berkomitmen untuk melaporkan kepada Bagian o Committed to report to the Anti Fraud Section of
Anti Fraud PT Bank Mestika Dharma Tbk untuk PT Bank Mestika Dharma Tbk for any indication,
setiap indikasi, dugaan, permintaan maupun allegation, request or act of gratification from
perbuatan gratifikasi dari karyawan atau employees or management or Board of Directors
manajemen atau Direksi PT Bank Mestika Dharma of PT Bank Mestika Dharma Tbk.
Tbk.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
• Penerapan Fraud Detection System • Implementation of Fraud Detection System
Implementasi Strategi Anti Fraud yang didalamnya The implementation of the Anti-Fraud Strategy, which
mencakup monitoring melalui sistem FDS includes monitoring through the FDS (Fraud Detection
(Fraud Detection System) ditetapkan melalui System) system, is stipulated in the Decision Letter
Surat Keputusan dengan perubahan terbaru with the latest amendment No.054/SK-BMD/DIR/2024
No.054/SK-BMD/DIR/2024 tentang Penerapan concerning the Implementation of the Anti-Fraud
Strategi Anti Fraud yang dilaksanakan oleh Bagian Strategy implemented by the Anti-Fraud Section.
Anti Fraud.
Sistem FDS (Fraud Detection System) dapat The FDS (Fraud Detection System) system can detect
mendeteksi transaksi indikasi fraud secara real-time fraud indication transactions in real-time according
sesuai rules yang telah ditetapkan. Untuk rules dan to predetermined rules. The rules and parameters
parameter yang digunakan pada sistem FDS (Fraud used in the FDS (Fraud Detection System) system
Detection System) dapat dilakukan adjustment dan can be adjusted and improved in line with business
improvement seiring perkembangan bisnis dan developments and banking transactions.
transaksi perbankan.
Selanjutnya sistem FDS (Fraud Detection System) Furthermore, the FDS (Fraud Detection System)
akan menjalankan action yang telah ditetapkan system will carry out predetermined actions if the
apabila transaksi terpicu oleh salah satu rules, serta transaction is triggered by one of the rules, and
memberi pemberitahuan atau notifikasi secara real- provide real-time notification or notification to fraud
time kepada petugas pemantau fraud. monitoring officers.
Pelaporan Reporting
Bank senantiasa secara aktif menerapkan strategi anti The Bank continues to actively implement anti-fraud
fraud dalam aktivitas operasional dan fungsinya, serta strategies in its operational activities and functions, as
melakukan edukasi dan sosialisasi kepada karyawan well as conducting education and socialization to new
baru dan karyawan existing untuk menumbuhkan and existing employees to raise employee awareness.
kesadaran karyawan. Bank juga memberikan konten The Bank also provides educational content periodically
edukatif secara berkala melalui media sosial resmi Bank through Bank Mestika’s official social media aimed at all
Mestika yang ditujukan kepada seluruh stakeholder Bank Bank Mestika stakeholders.
Mestika.
Jumlah Penyimpangan Intern yang terjadi Number of Internal Deviations that
dan upaya penyelesaian Bank. occurred and the Bank’s resolution efforts.
Bank senantiasa secara aktif menerapkan strategi anti The Bank continues to actively implement anti-fraud
fraud dalam aktivitas operasional dan fungsinya, serta strategies in its operational activities and functions, as
melakukan edukasi dan sosialisasi kepada karyawan well as conducting education and socialization to new
baru dan karyawan existing untuk menumbuhkan and existing employees to raise employee awareness.
kesadaran karyawan. Bank juga memberikan konten The Bank also provides educational content periodically
edukatif secara berkala melalui media sosial resmi Bank through Bank Mestika’s official social media aimed at all
Mestika yang ditujukan kepada seluruh stakeholder Bank Bank Mestika stakeholders.
Mestika.
Jumlah Kasus yang Dilakukan oleh
Total number of cases committed by
Penyimpangan
(Internal Fraud) Pegawai Tidak Tetap dan
Anggota Direksi dan Anggota
dalam 1 tahun Pegawai Tetap Tenaga Kerja Alih Daya
Dewan Komisaris
Permanent Employee Non-Permanent Employees
Internal Fraud in 1 year BoC and BoD
and Outsourced Labor
2023 2024 2023 2024 2023 2024
Total Fraud
Number of Fraud - - - - - -
Telah Diselesaikan
Solved - - - - - -
Dalam Proses Penyelesaian di Internal Bank
In the Process of Internal Settlement - - - - - -
Belum Diupayakan Penyelesaian
Settlement Not Yet Attempted - - - - - -
Telah Ditindaklanjuti melalui Proses Hukum
Followed-up Through Legal Process - - - - - -
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
SISTEM PELAPORAN PELANGGARAN
Whistleblowing System
Sistem Pelaporan Pelanggaran (whistleblowing system) The whistleblowing system is intended to improve the
ditujukan untuk meningkatkan efektivitas penerapan effectiveness of the implementation of the Fraud Control
sistem pengendalian Fraud dengan menitikberatkan System by emphasizing the disclosure of complaints.
pada pengungkapan dari pengaduan.
Kebijakan Bank Mestika menerapkan Speak Up Policy Bank Mestika implements Speak Up Policy as Bank
sebagai Whistleblowing System Bank Mestika yang Mestika’s Whistleblowing System which further regulates
mengatur lebih lanjut mengenai proses dan metode the process and method of accountability of employees
pertanggung-jawaban karyawan sebagai individu as individuals and employees of the Bank, to speak up,
dan karyawan Bank, untuk berbicara, menyampaikan convey ideas, suggestions, and input/criticism, make
ide, saran, dan masukan/ kritik, membuat catatan notes as a form of accountability, confidentially report
sebagai bentuk pertanggung-jawaban, melaporkan practices or actions that violate general provisions,
secara confidential praktik-praktik atau tindakan yang legal provisions or internal Bank provisions to the Top
melanggar ketentuan umum, ketentuan hukum atau Management of Bank Mestika.
ketentuan internal Bank kepada Top Management Bank
Mestika.
Cara Penyampaian Laporan Pelanggaran Ways to Submit Violation Reports
Pelapor dapat menyampaikan pengaduan terkait fraud Whistleblowers can submit fraud-related complaints
melalui media: through the media:
• Whistleblowing System (WBS) di website Bank • Whistleblowing System (WBS) on Bank Mestika’s
Mestika, website,
• Surat Tertutup ke Bagian Anti Fraud, atau • Closed Letter to Anti Fraud Section, or
• Email ke • Email to
fraudmanagement@bankmestika.co.id fraudmanagement@bankmestika.co.id
Adapun efektivitas penerapan Whistleblowing System As for the effectiveness of the implementation of Bank
Bank Mestika, jenis pengaduan yang dapat disampaikan Mestika’s Whistleblowing System, the types of complaints
mencakup : that can be submitted include:
• Ide, Saran, Masukan atau Pertanyaan kepada • Ideas, Suggestions, Feedback or Questions to
Manajemen. Management.
• Pelanggaran terhadap Code of Conduct. • Violation of the Code of Conduct.
• Tindakan/ Perbuatan Yang Dikategorikan sebagai • Actions/Acts Categorized as criminality.
kriminalitas.
• Pelanggaran terhadap prinsip kerahasiaan Bank. • Violation of the Bank’s confidentiality principles.
• Semua potensi risiko yang tidak teridentifikasi, • All unidentified potential risks, including risks to the
termasuk risiko kepada publik dan karyawan Bank. public and Bank employees.
• Penggunaan dana Bank yang tidak disetujui oleh • Use of Bank funds not approved by Bank policy,
kebijakan Bank, kemungkinan kecurangan, atau possible fraud, or violation of Bank policies and
pelanggaran kebijakan dan prosedur Bank serta procedures as well as other general provisions and
ketentuan umum dan UU lainnya. laws.
• Tindakan lainnya yang dikategorikan tidak layak, • Other acts categorized as inappropriate, such as: use
seperti: penggunaan kata-kata , pelecehan seksual of words, sexual harassment (verbal or physical).
(secara kata maupun fisik).
Perlindungan Pelapor Whistleblower Protection
Manajemen Bank Mestika berkomitmen agar karyawan The management of Bank Mestika is committed to enable
Bank dapat menjalankan kebijakan ini tanpa rasa takut, the Bank’s employees to implement this policy without
dan menjamin tidak akan mengijinkan Atasan atau fear, and guarantees that it will not allow any supervisor
pejabat untuk melakukan pemutusan hubungan kerja, or official to terminate, harass, pressure employees who
melecehkan, menekan pegawai yang menjalankan implement this policy (including through work pressure),
kebijakan ini (termasuk dengan cara melalui tekanan discriminate or be disadvantaged in the future.
kerja), diskriminasi atau dirugikan di kemudian hari.
Penanganan Pengaduan Complaint Handling
Tahapan dalam penanganan pengaduan yang diterima Stages in handling complaints received in Bank Mestika’s
pada Whistleblowing System Bank Mestika: Whistleblowing System:
314 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kepala bagian Anti
Whistleblowing Fraud:
Petugas Anti Fraud: - Menerima hasil
System:
- Melakukan analisa analisa dan
- Menerima pelaporan
dan investigasi investigasi
dan pengaduan
pengaduan - memastikan
- Menginformasikan
- Koordinasi dengan tindak lanjut hasil
pengaduan kepada
unit kerja lain investigasi
Bagian Anti Fraud
Anti-Fraud Officer: Head of the anti-fraud
Whistleblowing System:
- Conducting analysis department:
- Receiving reports and
and investigation of - Receiving the results
complaints
complaints of the analysis and
- Informing complaints
- Coordinating with investigation
to the anti-fraud
other work units - Ensuring follow-up
department
on the investigation
results
Pihak yang mengelola Pengaduan Parties managing Complaints
Pengaduan yang diterima pada Whistleblowing System Complaints received in Bank Mestika’s Whistleblowing
Bank Mestika dikelola oleh Bagian Anti Fraud yang System are managed by the Anti Fraud Section which
dijalankan dengan mengacu pada Kebijakan dan is carried out by referring to the Policy and Written
Prosedur Tertulis Penerapan Strategi Anti Fraud yang Procedures for the Implementation of the Anti Fraud
berlaku serta peraturan perundang-undangan terkait Strategy in force as well as the relevant applicable laws
yang berlaku. and regulations.
Regulasi yang terkait dengan Pengaduan Regulations related to Fraud Complaints
Fraud
• Pelapor dapat menyampaikan pengaduan terkait • Whistleblowers can submit complaints related to
kegiatan atau aktivitas yang terkait fraud sesuai activities or activities related to fraud in accordance
dengan ketentuan regulator mengenai fraud. with regulatory provisions regarding fraud.
• Pelapor dapat menyampaikan pengaduan terkait • The reporter can submit complaints related to
kegiatan atau aktivitas yang terkait fraud sesuai activities or activities related to fraud in accordance
dengan ketentuan regulator mengenai Laporan with the provisions of the regulator regarding Bank
Keuangan Bank. Financial Statements.
• Pelapor dapat menyampaikan pengaduan terkait • The reporter can submit complaints related to
kegiatan atau aktivitas yang terkait fraud sesuai activities or activities related to fraud in accordance
dengan ketentuan regulator mengenai sistem with the provisions of the regulator regarding the
pembayaran. payment system.
• Pelapor dapat menyampaikan pengaduan terkait • The reporter can submit complaints related to
kegiatan atau aktivitas yang terkait fraud sesuai activities or activities related to fraud in accordance
dengan ketentuan regulator lainnya yang berlaku. with the provisions of other applicable regulators.
Hasil dari penanganan Pengaduan Results of Complaint handling
Pada tahun 2024 tidak terdapat pengaduan yang In 2024 there were no complaints received in the
diterima pada Whistleblowing System. Bank Mestika Whistleblowing System. Bank Mestika continues to
senantiasa memberikan edukasi dan pengembangan provide education and development on the Bank’s
pada Whistleblowing System Bank sehingga dapat Whistleblowing System so that it can provide maximum
memberikan hasil yang lebih maksimal. results.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 315
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile KEBIJAKAN ANTI KORUPSI Anti Corruption Policy Program dan Prosedur yang dilakukan Programs and procedures in place to dalam mengatasi praktik korupsi, balas address corruption, kickbacks, fraud, jasa (kickbacks), fraud, suap dan/ atau bribery and/or gratuities gratifikasi Bank Mestika memiliki Pedoman dan Kebijakan Bank Mestika has Guidelines and Policies for the Penerapan Strategi Anti Fraud yang mengacu pada POJK Implementation of Anti Fraud Strategy which refers to No. 12 tahun 2024 terkait Penerapan Strategi Anti Fraud POJK No. 12 of 2024 related to the Implementation of Anti bagi Lembaga Jasa Keuangan yang menjadi pedoman Fraud Strategy for Financial Services Institutions which bagi seluruh organisasi Bank dalam memastikan tidak serves as a guideline for the entire organization of the terjadinya fraud di lingkungan perbankan. Bank in ensuring no fraud in the banking environment. Pada Kebijakan dimaksud juga diatur mengenai Batasan The policy also regulates the limits of gratuities given Pemberian Gratifikasi Yang Diberikan Sesuai Dengan in accordance with the scope determined by the Bank Lingkup Yang Ditetapkan Oleh Bank dan Batasan Praktik and the limits of the practice of giving/receiving facilities, Pemberian/ Penerimaan Fasilitas, Hadiah, Dan Sponsor gifts, and sponsorships both internally and externally. Baik Di Lingkup Internal Maupun Eksternal. Setiap karyawan tidak diperkenankan untuk memberi Every employee is not allowed to give and / or receive dan/ atau menerima segala bentuk gratifikasi any form of gratification from other parties as a form dari pihak lain sebagai bentuk balas jasa yang of reward related to his work or position because any berhubungan dengan pekerjaannya atau jabatannya gratification to a civil servant or state organizer is dikarenakan setiap gratifikasi kepada pegawai negeri considered a bribe, if it is related to his position and atau penyelenggara negara dianggap pemberian contrary to his obligations or duties. suap, apabila berhubungan dengan jabatannya dan berlawanan dengan kewajiban atau tugasnya. Apabila terdapat pemberian/ penerimaan fasilitas, If there is a provision / acceptance of facilities, gifts hadiah dan sponsor baik di lingkup kepada dan/ atau and sponsorship both within the scope to and / or from dari penyelenggara negara yang tidak memungkinkan state officials that is not possible to avoid (for example untuk dihindari (contoh karena kebudayaan / hari raya/ because of culture / holidays / graduation / and or wisuda / dan atau acara sejenisnya), maka dapat similar events), then an exception can be given with a diberikan pengecualian dengan batasan nominal paling nominal limit of up to Rp 1,000,000,- per giver in each banyak hingga Rp 1.000.000,- per pemberi dalam setiap event. acara. Apabila terdapat pemberian/ penerimaan/ penolakan If there is a gift / acceptance / rejection that exceeds yang melebihi batasan nominal yang telah ditentukan the predetermined nominal limit, the employee must maka karyawan harus membuat laporan dan deklarasi make a report and declaration on the gratification pada media gratifikasi yang telah disediakan oleh Bank media provided by the Bank with the knowledge of the dengan diketahui oleh atasan langsung. Batas waktu direct supervisor. The deadline for reporting gratuities is pelaporan gratifikasi diberikan paling lambat 5 (lima) given no later than 5 (five) working days from the date hari kerja sejak tanggal gratifikasi diberikan dan khusus the gratuity is given and specifically for the receipt of untuk penerimaan gratifikasi setelah dideklarasikan wajib gratuities after being declared must be submitted to the diserahkan kepada Bank untuk diputuskan Manajemen Bank to be decided by the allocation management. peruntukannya. Pelatihan/sosialisasi anti korupsi kepada Anti-corruption training/socialization to karyawan. employees. Dalam penerapan salah satu pilar Strategi Anti Fraud In implementing one of the pillars of the Anti Fraud yakni pilar pencegahan, Bagian Anti Fraud juga Strategy, namely the prevention pillar, the Anti Fraud melakukan sosialisasi dan edukasi baik internal maupun Section also conducts socialization and education both eksternal, baik kepada karyawan baru maupun karyawan internally and externally, both to new employees and existing termasuk kepada karyawan outsourcing terkait existing employees including outsourced employees Anti Fraud Awareness. Pada sosialisasi yang dilakukan related to Anti Fraud Awareness. The socialization also juga mencakup mengenai program anti korupsi yang covers the anti-corruption program which includes the didalamnya juga termasuk praktik suap dan/ atau practice of bribery and/or gratuities to the Bank’s internal gratifikasi kepada karyawan internal Bank. employees. 316 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pada tahun 2024, Bank telah melaksanakan sosialisasi In 2024, the Bank has conducted face-to-face
secara tatap muka sebanyak 5 kali dengan total peserta socialization 5 times with a total of 320 participants.
320 orang. Bank juga memberikan video learning dan The Bank also provides video learning and interesting
konten edukasi menarik terkait Anti Fraud dan/ atau educational content related to Anti Fraud and/or Anti
Anti Korupsi pada media sosial resmi Bank dengan total Corruption on the Bank’s official social media with a total
interaksi sebanyak 19.492 views melalui total 13 (tiga interaction of 19,492 views through a total of 13 (thirteen)
belas) konten. Bank Mestika senantiasa memberikan contents. Bank Mestika continues to provide education
edukasi dan sosialisasi kepada seluruh stakeholder Bank and socialization to all Bank stakeholders in accordance
sesuai dengan perkembangan bisnis dan aktivitas fraud with business developments and increasingly varied
yang semakin variatif. fraud activities.
PENGENDALIAN DALAM PROSES LAPORAN KEUANGAN BANK
Controls in the Bank Financial Statement Process
Sehubungan dengan Peraturan Otoritas Jasa Keuangan In accordance with the Financial Services Authority
Nomor 15 Tahun 2024 tentang Integritas Pelaporan Regulation No. 15 of 2024 on Bank Financial Reporting
Keuangan Bank, Bagian Anti Fraud ditunjuk sebagai Integrity, the Anti Fraud Section is appointed as the person
penanggung jawab atas pencegahan kecurangan responsible for the prevention of fraud or manipulation
atau manipulasi dalam Informasi Keuangan dan in Bank Mestika’s Financial Information and Financial
Laporan Keuangan Bank Mestika. Bank telah menyusun, Statements. The Bank has developed, established and
menetapkan dan memastikan penerapan kebijakan dan ensured the implementation of internal control policies
prosedur pengendalian internal dalam proses pelaporan and procedures in the Bank’s financial reporting process
keuangan Bank yang mengacu pada Surat Keputusan which refers to Decree No.056/SK-BMD/DIR/2024 dated
No.056/SK-BMD/DIR/2024 tanggal 19 November 2024 November 19, 2024 regarding Implementation of Bank
perihal Implementasi Integritas Pelaporan Keuangan Financial Reporting Integrity and Circular Letter No.154/
Bank dan Surat Edaran No.154/SE-BMD/DIR/2024 tanggal SE-BMD/DIR/2024 dated November 22, 2024 regarding
22 November 2024 perihal Implementasi Integritas Implementation of Bank Financial Reporting Integrity
Pelaporan Keuangan Bank melalui Penyesuaian through Adjustment of Policies, Procedures and Internal
Kebijakan, Prosedur dan Sistem Pengendalian Internal. Control Systems.
Pengendalian internal yang dilakukan oleh Direksi dalam Internal controls carried out by the Board of Directors
proses Laporan Keuangan Bank yang diatur dalam in the process of the Bank’s Financial Statements which
kebijakan dan prosedur paling sedikit telah memuat are regulated in policies and procedures have at least
sesuai dengan ketentuan pada POJK 15 tahun 2024 yakni: contained in accordance with the provisions in POJK 15
• Larangan bagi seluruh Direksi, Dewan Komisaris Bank of 2024, namely:
Umum, Dewan Komisaris BPR, Dewan Pengawas • Prohibition for all Directors, Board of Commissioners
Syariah, Pemegang Saham Pengendali, Pejabat of Commercial Banks, Board of Commissioners of BPR,
Eksekutif, dan pegawai Bank untuk melakukan aktivitas Sharia Supervisory Board, Controlling Shareholders,
yang dapat menyebabkan Informasi Keuangan dan Executive Officers, and Bank employees to carry
Laporan Keuangan tidak mencerminkan kondisi out activities that may cause Financial Information
sebenarnya secara material; and Financial Statements not to reflect the actual
conditions materially;
• Prosedur pencatatan transaksi keuangan sehingga • Procedures for recording financial transactions
Laporan Keuangan dapat dipersiapkan sesuai so that Financial Statements can be prepared in
dengan standar akuntansi keuangan dan ketentuan accordance with financial accounting standards and
Otoritas Jasa Keuangan mengenai pencatatan Financial Services Authority regulations regarding
transaksi keuangan; recording financial transactions;
• Prosedur pemeliharaan catatan atas transaksi • Procedures for maintaining records of financial
keuangan sehingga catatan merefleksikan transaksi transactions so that the records reflect fair and
keuangan yang wajar dan akurat. accurate financial transactions.
• Prosedur untuk memastikan bahwa transaksi • Procedures to ensure that financial transactions have
keuangan telah dijalankan dan disetujui oleh pihak been executed and approved by authorized parties;
yang berwenang; dan and
Prosedur untuk mencegah atau mendeteksi secara tepat Procedures to prevent or detect in a timely manner
waktu transaksi tidak sah (unauthorized transactions) unauthorized transactions that may have a material
yang dapat menimbulkan dampak material dalam impact on the Bank’s Financial Statements.
Laporan Keuangan Bank.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 317
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PERMASALAHAN HUKUM
Legal Issues
Permasalahan hukum adalah permasalahan hukum Legal issues are civil legal issues and criminal legal
perdata dan permasalahan hukum pidana yang issues faced by the Bank during the reporting period and
dihadapi Bank selama periode tahun laporan dan telah have been submitted through the legal process.
diajukan melalui proses hukum.
Jumlah | Number
Permasalahan Hukum
Legal Issues
Perdata | Civil Law Pidana | Criminal Law
Telah Mendapatkan Putusan yang Mempunyai Kekuatan
Hukum Tetap 3 0
Has Obtained a Verdict that has Permanent Legal Force
Dalam Proses Penyelesaian
3 0
In Process of Completion
Total 6 0
Perincian perkara yang sedang dihadapi oleh Bank: Details of cases that are being faced by the Bank:
No Pokok Perkara | Cases Status Penyelesaian | Completion Status
Debitur VS Bank Mestika (Tergugat II) Menunggu hasil putusan Kasasi di Mahkamah Agung.
1
Debtor VS Bank Mestika (Defendant II) Waiting for the result of the cassation decision at the Supreme Court.
Masih berlangsung perkara pada Tingkat Pertama di Pengadilan
Debitur VS Bank Mestika (Tergugat I)
2 Negeri Medan.
Debtor VS Bank Mestika (Defendant I)
The case is still ongoing at the First Level at the Medan District Court.
Masih berlangsung perkara pada tingkat pertama di Pengadilan Neg-
Debitur VS Bank Mestika (Tergugat)
3 eri Jakarta.
Debtor VS Bank Mestika (Defendant)
The case is still ongoing at the First Level at the Jakarta District Court.
Permasalahan hukum yang sedang dalam proses Legal issues that are in process have not significantly
belum mempengaruhi bisnis dan kondisi keuangan Bank affected the Bank’s business and financial condition and
secara signifikan serta belum berdampak pada risiko have not impacted the Bank’s reputation risk.
reputasi Bank.
Sepanjang tahun 2024, Bank Mestika tidak menghadapi Throughout 2024, Bank Mestika does not face significant
risiko yang signifikan terhadap permasalahan hukum risk of legal issues because based on the results of self-
yang ada karena berdasarkan hasil penilaian sendiri assessment, Bank Mestika’s legal risk level is in the “low”
(self-assessment), tingkat risiko hukum Bank Mestika position.
berada di posisi “low”.
TRANSAKSI YANG MENGANDUNG BENTURAN KEPENTINGAN
Transactions with Conflict of Interest
Bank telah memiliki dan memperbaharui Pedoman The Bank has established and updated the Conflict of
Benturan Kepentingan Dewan Komisaris dan Direksi yang Interest Guidelines for the Board of Commissioners and
ditetapkan melalui Surat Keputusan Internal Bank nomor Directors as stipulated in the Bank’s Internal Decision
071/SK-BMD/DIR/2024 pada tanggal 19 Desember 2024. Letter number 071/SK-BMD/DIR/2024 on December 19,
Tidak terdapat transaksi yang terindikasi mengandung 2024. There were no transactions that indicated a conflict
benturan kepentingan di tahun 2024. of interest in 2024.
Nama dan Jabatan
Pihak yang memiliki Nama dan Jabatan
Nilai Transaksi
Benturan Kepent- Pengambil Keputu-
Jenis Transaksi (Jutaan Rupiah) Keterangan*)
No ingan san
Type of transaction Transaction Value Description*)
Name and Position of Name and Title of
(in Millions Rupiah)
Party with Conflict of Decision Maker
Interest
- - - - - -
318 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PEMBELIAN KEMBALI (BUY BACK) SAHAM DAN/ATAU
OBLIGASI BANK
Buy Back of Bank Shares and/or Bonds
Sesuai dengan keputusan RUPST tanggal 27 Mei 2024, In accordance with the resolution of the AGMS dated May
Bank telah melakukan pembelian kembali saham pada 27, 2024, the Bank has repurchased shares on September
tanggal 2 September – 6 September 2024 dengan harga 2 - September 6, 2024 at an average price per share
rata-rata per saham Rp 2.050,- sejumlah 430.500 lembar of Rp 2,050,- amounting to 430,500 shares of the total
saham dari total saham yang diterbitkan. Pembelian issued shares. The repurchase was conducted in order
kembali dilakukan dalam rangka untuk pemberian to provide variable remuneration to management and
Remunerasi yang bersifat variabel kepada manajemen employees to comply with POJK number 45/POJK.03/2015
dan karyawan untuk memenuhi POJK nomor 45/ and the realization has been reported to OJK on January
POJK.03/2015 dan realisasinya telah dilaporkan kepada 6, 2025.
OJK pada tanggal 6 Januari 2025.
Tidak terdapat perubahan laba per saham sehubungan There is no change in earnings per share in relation to
dengan pelaksanaan pembelian kembali saham pada the share buyback in 2024.
tahun 2024.
INFORMASI MENGENAI SANKSI ADMINISTRATIF EMITEN
Information about Administrative Sanctions of Emitents
Sepanjang tahun 2024, tidak ada sanksi administratif During the year, there were no material administrative
material yang dikenakan kepada Bank, anggota Direksi sanctions imposed on the Bank, members of the Board
maupun anggota Dewan Komisaris. of Directors or members of the Board of Commissioners.
Sanksi administratif yang dikenakan Bank terkait Administrative sanctions charged to the Bank related to
keterlambatan dan kesalahan penyampaian laporan delays and errors in submitting reports to the regulator.
kepada regulator.
KODE ETIK
Code of Ethics
Bank telah memiliki Kode Etik Bank melalui Surat The Bank has the Bank’s Code of Ethics through the 2015
Keputusan Tahun 2015 nomor 019/SK-BMD/2015 tanggal Decree number 019/SK-BMD/2015 dated November 25,
25 November 2015. Kode Etik Bank ini menjadi pedoman 2015. The Bank’s Code of Ethics serves as a standard
standar bagi seluruh karyawan Bank dalam bersikap dan guideline for all Bank employees in behaving and
bertingkah laku sesuai dengan prinsip-prinsip moral dan conducting themselves in accordance with the principles
integritas dengan memperhatikan berbagai ketentuan of morality and integrity with due observance of the
internal Bank. Kode Etik Bank juga tertuang dalam Good Bank’s internal regulations. The Bank’s Code of Ethics
Practice Guide (GPG), yang merupakan arahan dan is also contained in the Good Practice Guide (GPG),
komitmen dari Manajemen Bank untuk mengoptimalkan which is the direction and commitment of the Bank’s
penerapan Good Corporate Governance Bank. Management to optimize the implementation of the
Bank’s Good Corporate Governance.
Adapun Kode Etik Bank mencakup antara lain: The Bank’s Code of Ethics includes, among others:
• Komitmen terhadap Bank • Commitment to the Bank
• Komitmen terhadap Karyawan • Commitment to Employees
• Komitmen terhadap Nasabah • Commitment to Customers
• Komitmen terhadap Pihak Ketiga • Commitment to Third Parties
• Kontribusi terhadap Masyarakat & Lingkungan • Contribution to Society & Environment
• Interaksi Media dan Penampilan di Muka Umum • Media Interaction and Public Appearances
• Penegakan & Sanksi • Enforcement & Sanctions
Kode Etik Bank ini bersifat mengikat bagi setiap elemen The Bank’s Code of Ethics is binding for every element of
organisasi Bank yang juga berlaku bagi anggota Direksi, the Bank’s organization which also applies to members
anggota Dewan Komisaris serta para Karyawan Bank. of the Board of Directors, members of the Board of
Bank melalui SKAI secara berkala melakukan sosialisasi Commissioners and employees of the Bank. The Bank
Good Practice Guide (GPG) kepada Karyawan Baru. through SKAI periodically socializes the Good Practice
Untuk setiap pelanggaran terhadap Kode Etik akan Guide (GPG) to new employees. For any violation of the
dikenakan sanksi sesuai dengan peraturan/ketentuan Code of Ethics, sanctions will be imposed in accordance
yang berlaku. with applicable regulations / provisions.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 319
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROGRAM KEPEMILIKAN SAHAM OLEH KARYAWAN/
MANAJEMEN
Employee/Management Share Ownership Program
Sepanjang tahun 2024, Perseroan belum memiliki Throughout 2024, the Company does not have a share
program kepemilikan saham atau manajemen. ownership or management program.
Namun, sebagai bentuk pemenuhan kewajiban However, as a form of fulfilling the Company’s obligations
Perseroan atas: to:
• Peraturan Otoritas Jasa Keuangan nomor 45/ • Financial Services Authority Regulation number
POJK.03/2015 tentang Penerapan Tata Kelola dalam 45/POJK.03/2015 concerning the Implementation
Pemberian Remunerasi Bagi Bank Umum dan of Governance in Providing of Remuneration for
Commercial Banks and
• Surat Edaran Otoritas Jasa Keuangan nomor 40/ • Financial Services Authority Circular Letter number
SEOJK.03/2016 tentang Penerapan Tata Kelola Dalam 40/SEOJK.03/2016 concerning the Implementation
Pemberian Remunerasi Bagi Bank Umum. of Governance in Providing Remuneration for
Commercial Banks.
Telah diimplementasikan oleh Perseroan yang It has been implemented by the Company which
melakukan pemberian remunerasi yang bersifat variabel provides variable remuneration to members of the
kepada kepada anggota Direksi, Dewan Komisaris Board of Directors, Board of Commissioners, especially
khususnya Presiden Komisaris dan Komisaris Terafiliasi President Commissioners and Affiliated Commissioners
serta material risk taker yang telah ditentukan sejak as well as material risk takers that have been determined
tahun 2017. since 2017.
Ketentuan pemberian remunerasi yang bersifat variabel The provisions for providing variable remuneration to the
kepada pihak penerima adalah: recipient are:
• Menangguhkan pembayaran remunerasi sedikitnya • Deferring the payment of remuneration of at least 10
10 (sepuluh) % dari tantiem yang diterima (ten) % of the bonuses received
• Remunerasi yang bersifat variabel ini diberikan • This variable remuneration is given in the form of the
dalam bentuk saham Perseroan Company’s shares
• Remunerasi yang bersifat variabel ini wajib • This variable remuneration must be deferred for
ditangguhkan paling sedikit selama 3 (tiga) tahun, at least 3 (three) years, but can be disbursed
namun dapat dicairkan setiap tahun secara proportionally each year.
proporsional.
• Remunerasi yang ditangguhkan ini tidak berhak atas • This deferred remuneration is not entitled to dividend
pembagian dividen serta tidak berhak memberikan distribution and does not have the right to vote at
suara dalam Rapat Umum Pemegang Saham yang the General Meeting of Shareholders held by the
diadakan oleh Perseroan. Company.
Prosedur pemberian remunerasi adalah dengan The remuneration provision procedure is to defer the
menangguhkan dana remunerasi hingga saat remuneration funds until the transfer
pengalihan dapat dilakukan. Masa penangguhan can be made. The deferral period for this variable
remunerasi yang bersifat variabel ini selama 3 (tiga) remuneration is 3 (three) years and can be transferred
tahun dan dapat dialihkan secara proporsional setiap proportionally each year. This transfer of remuneration will
tahunnya. Pengalihan remunerasi ini akan dilakukan be carried out by converting the deferred remuneration
dengan mengkonversikan dana remunerasi yang funds into shares in the name of each recipient, namely
ditangguhkan dalam bentuk saham atas nama masing- the material risk taker.
masing penerima, yakni material risk taker.
Pemberian remunerasi bersifat variabel ini tidak Providing this variable remuneration does not have a
memberikan dampak negatif dan material terhadap negative and material impact on the
keuangan Perseroan. Dikarenakan dana yang digunakan Company’s finances. This is because the funds used
berasal dari remunerasi pihak penerima yang come from the remuneration of the
ditangguhkan hingga masa pengalihan dapat dilakukan. deferred recipients until the transfer can be made. These
Dana ini disimpan dalam rekening sementara yang tidak funds are kept in a temporary
terpengaruh atas bunga ataupun pajak terkait dengan account that is not affected by interest or taxes related
jasa dan layanan perbankan. to banking services.
Hal ini merupakan kerangka upaya menerapkan This is the framework for efforts to implement
kebijaksanaan pemberian remunerasi yang remuneration policies that consider prudent
memperhatikan prudent risk taking sehingga risk-taking so that the sustainability of the Company’s
kelangsungan usaha Perseroan dapat terjaga dan akan operations can be maintained and will improve the
meningkatkan kinerja Perseroan dikemudian hari. Company’s performance in the future.
Perincian kepemilikan saham yang dimiliki oleh material The details of the share ownership owned by the material
risk taker adalah sebagai berikut: risk taker are as follows:
320 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 321
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Nama MRT Total Keseluruhan Saham
% Kepemilikan Saham
No yang dimiliki MRT
MRT Name Total Shares Owned by MRT
% Share Ownership
1 Achmad S. Kartasasmita 346.600 0,008474
2 Hendra Halim 338.200 0,008269
3 Andy 193.600 0,004733
4 Yusri Hadi 193.600 0,004733
5 Harun Ansari 178.400 0,004362
6 Witarsa Oemar 128.100 0,003132
7 Indra Halim 102.700 0,002511
8 Ratna Juwita 74.800 0,001829
9 Kornelus Damanik 51.300 0,001254
10 Edwar 2.900 0,000071
11 Alm. Albertus M. Dooradi Nihil Nihil
Total Keseluruhan 1.610.200 0.039368
PEMBERIAN DANA UNTUK KEGIATAN SOSIAL DAN/ATAU
KEGIATAN POLITIK
Providing Funds for Social Activities and/or Political Activities
Pemberian Dana untuk Kegiatan Sosial Funding for Social Activities
Tanggung Jawab Sosial dan Lingkungan adalah Social and Environmental Responsibility is the Company’s
komitmen Perseroan untuk berperan serta dalam commitment to participate in sustainable economic
pembangunan ekonomi berkelanjutan guna development in order to improve the quality of life and
meningkatkan kualitas kehidupan dan lingkungan yang the environment that is beneficial, both for the Company
bermanfaat, baik bagi Perseroan sendiri, komunitas itself, the local community, and society in general.
setempat, maupun masyarakat pada umumnya.
Realisasi penyaluran dana CSR pada tahun 2024 adalah The actual distribution of CSR funds in 2024 amounted to
sebesar Rp 2.097.389.960, dengan rincian sebagai Rp 2,097,389,960, with details as follows:
berikut:
Pendidikan : Rp 87.749.955,- Education : Rp 87,749,955,-
Kesehatan : Rp 1.138.073.120,- Health : Rp 1,138,073,120,-
Lingkungan Hidup : Rp 312.371.000,- Environment : Rp 312,371,000,-
Sosial Kemasyarakatan : Rp 539.195.885,- Social Community : Rp 539,195,885,-
Kedaruratan : Rp 20.000.000,- Emergency : Rp 20,000,000,-
Perincian kegiatan tanggung jawab sosial perusahaan Details of the company’s corporate social responsibility
dijabarkan pada Laporan Berkelanjutan. activities are outlined in the Sustainability Report.
0,95%
25,71% 4,18%
Realisasi Kegiatas CSR
Tahun 2024
14,89%
Pendidikan
Lingkungan Hidup
54,26% Kedaruratan
Kesehatan
Sosial Kemasyarakatan
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 321
Page 322
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Rincian pemberian dana untuk kegiatan sosial
Details of funding for social activities
Tanggal Pelak-
Lokasi Pelaksa-
Lokasi Kantor sanaan Realisasi Biaya Sektor Jenis Kegiatan
naan
Office Location Date of Imple- Cost Realization Sector Type of Activity
Location
mentation
KPO 05 Januari 2024 200.000.000 Kesehatan Lapangan Ben- Bantuan berupa dukungan dana ke-
Health teng, Medan giatan BMPD Medan Run.
Assistance in the form of financial
support for BMPD Medan Run activi-
ties.
Pematangsiantar 11 Januari 2024 5.000.000 Kesehatan Yayasan Meth- Dukungan dana turnamen olahraga
Health odist Pematang- SMP dan SMA Yayasan Methodist Pe-
siantar matangsiantar.
Funding support for the Pematang-
siantar Methodist Foundation's junior
and senior high school sports tourna-
ments.
KPO 27 Januari 2024 33.000.000 Sosial Kemas- Vihara Tanjung Bantuan berupa 200 paket semba-
yarakatan Pura, Langkat ko untuk masyarakat kurang mampu
Social Community disekitar vihara.
Assistance in the form of 200 food
packages for underprivileged people
around the monastery.
Padang 31 Januari 2024 9.905.500 Sosial Kemas- Vihara Buddha Bantuan berupa pemberian sembako.
yarakatan Warman dan Assistance in the form of providing
Social Community Yayasan Buddha basic necessities.
Tzu Chi
KPO 01 Februari 2024 100.800.000 Sosial Kemas- BPJS Ketenagak- Bantuan berupa pendaftaran 1000
yarakatan erjaan orang pengemudi ojek online keda-
Social Community lam BPJS Ketenagakerjaan.
Assistance in the form of registration
of 1000 online motorcycle taxi drivers
into BPJS Employment.
Tanjungbalai 02 Februari 2024 8.000.000 Sosial Kemas- Kantor Cabang Bantuan berupa pemberian sembako.
yarakatan Pembantu Tan- Assistance in the form of providing
Social Community jung Balai basic necessities.
Kisaran 05 Februari 2024 14.098.000 Sosial Kemas- Kantor Cabang Bantuan berupa sembako kepada
yarakatan Kisaran masyarakat kurang mampu dalam
Social Community menyambut hari raya Imlek.
Assistance in the form of basic ne-
cessities to underprivileged people in
welcoming the Lunar New Year.
KPO 13 Maret 2024 10.000.000 Sosial Kemas- Rumah Yatim Bantuan berupa pemberian sembako
yarakatan Piatu Mulia - Ka- dan pemeriksaan kesehatan.
Social Community rang Anyar Jawa Assistance in the form of providing
Tengah basic necessities and health checks.
Padang 15 Maret 2024 11.517.000 Sosial Kemas- HBT Pusat Padang Bantuan berupa pemberian sembako.
yarakatan Assistance in the form of providing
Social Community basic necessities.
Padang 19 Maret 2024 20.000.000 Darurat Teras Istana Bantuan berupa dana untuk korban
Emergency Gubernuran Su- bankir, bekerjasama dengan OJK FK
matera Barat IJK Sumbar.
Assistance in the form of funds for
banker victims, in collaboration with
OJK FK IJK West Sumatra.
KPO 23 Maret 2024 10.000.000 Sosial Kemas- Panti Asuhan Bantuan berupa santunan dan buka
yarakatan Mamiyai Jl. Bromo puasa bersama.
Social Community No. 25 Medan Assistance in the form of compensa-
tion and breaking the fast together.
Kisaran 02 April 2024 12.067.500 Sosial Kemas- Kantor Cabang Bantuan berupa sembako ke Panti
yarakatan Kisaran Asuhan menyambut hari raya Leba-
Social Community ran.
Assistance in the form of basic neces-
sities to the Orphanage to welcome
the Eid holiday.
Tanjungbalai 04 April 2024 8.000.000 Sosial Kemas- Kantor Cabang Bantuan berupa pemberian sembako.
yarakatan Pembantu Tan- Assistance in the form of providing
Social Community jung Balai basic necessities.
322 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 323
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Pelak-
Lokasi Pelaksa-
Lokasi Kantor sanaan Realisasi Biaya Sektor Jenis Kegiatan
naan
Office Location Date of Imple- Cost Realization Sector Type of Activity
Location
mentation
Kisaran 05 April 2024 10.095.200 Sosial Kemas- Panti Asuhan Bantuan berupa sembako ke Panti
yarakatan Muhammadyah Asuhan menyambut hari raya Leba-
Social Community Putra dan Putri ran.
Assistance in the form of basic neces-
sities to the Orphanage to welcome
the Lebaran holiday
Pekanbaru 25 April 2024 48.232.920 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Pekanbaru Capaian sebanyak 200 labu darah.
Blood donor social activity. Achieved
200 flasks of blood.
Pematangsiantar 26 April 2024 20.086.000 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Pematangsiantar Capaian sebanyak 103 labu darah.
Blood donor social activity. Achieved
103 flasks of blood.
Muara Karang 27 April 2024 30.318.350 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Muara Karang Capaian sebanyak 80 labu darah.
Blood donor social activity. Achieved
80 flasks of blood.
Biak 27 April 2024 30.617.900 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Biak Capaian sebanyak 62 labu darah.
Blood donor social activity. Achieved
62 flasks of blood.
KPO 01 Mei 2024 5.545.000 Sosial Kemas- Dinas Ketenaga- Bantuan berupa 50 paket sembako.
yarakatan kerjaan Kota Assistance in the form of 50 food
Social Community Medan packages.
Padang 04 Mei 2024 9.553.000 Sosial Kemas- Panti Asuhan Pemberian sembako ke panti asuhan
yarakatan Adzikra, Panti dan bantuan dana tunai ke mesjid.
Social Community Asuhan Amanah Providing groceries to orphanages
Putri dan Masjid and cash assistance to mosques.
Jami' Quwwatul
Ummah
Padangsidimpuan 07 Mei 2024 26.055.250 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Padangsidimpuan Capaian sebanyak 100 labu darah.
Blood donor social activity. Achieved
100 flasks of blood.
Jambi 11 Mei 2024 20.120.514 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Jambi Capaian sebanyak 95 labu darah.
Blood donor social activity. Achieved
95 flasks of blood.
Surabaya 12 Mei 2024 31.743.700 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Surabaya Capaian sebanyak 155 labu darah.
Blood donor social activity. Achieved
155 flasks of blood.
Padang 14 Mei 2024 130.734.762 Kesehatan Universitas Negeri Kegiatan bakti sosial donor darah.
Health Padang Capaian sebanyak 1.630 labu darah.
Blood donor social activity. Achieved
1630 flasks of blood.
Palembang 18 Mei 2024 33.640.300 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Palembang Capaian sebanyak 123 labu darah.
Blood donor social activity. Achieved
123 flasks of blood.
Kisaran 21 Mei 2024 26.149.863 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Kisaran Capaian sebanyak 141 labu darah.
Blood donor social activity. Achieved
141 flasks of blood.
Rantau Prapat 05 Juni 2024 30.575.592 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Rantauprapat Capaian sebanyak 159 labu darah.
Blood donor social activity. Achieved
159 flasks of blood.
Batam 06 Juni 2024 34.826.666 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
Health Batam Capaian sebanyak 69 labu darah.
Blood donor social activity. Achieved
69 flasks of blood.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 323
Page 324
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Pelak-
Lokasi Pelaksa-
Lokasi Kantor sanaan Realisasi Biaya Sektor Jenis Kegiatan
naan
Office Location Date of Imple- Cost Realization Sector Type of Activity
Location
mentation
KPO 01 Juli 2024 30.000.000 Pendidikan Yayasan Mai- Bantuan dana pendidikan untuk anak
Education treyawira, Deli kurang mampu (Gerakan Orang Tua
Serdang Asuh)
Education funding for underprivileged
children (Gerakan Orang Tua Asuh)
KPO 07 Juli 2024 25.750.000 Kesehatan Lapangan Ben- Partisipasi Bank Mestika dalam men-
Health teng, Medan girim runner dan pameran.
Bank Mestika's participation in send-
ing runners and exhibitions.
KPO 17 Juli 2024 5.430.000 Lingkungan Hidup Musholla Al-Hisab, Pembangunan Menara Air Toren pada
Environment Medan Musholla Al-Hisab
Construction of Toren Water Tower at
Musholla Al-Hisab
KPO 25 Juli 2024 114.760.343 Kesehatan KPO dan 8 KCP Kegiatan bakti sosial donor darah.
Health Medan Capaian sebanyak 412 labu darah.
Blood donor social activity. Achieved
422 flasks of blood.
KPO 09 Agustus 2024 600.005 Pendidikan DKM Hidayatul Donasi untuk pembangunan rumah
Education Muhajirin, Jakarta ibadah yang diselenggarakan melalui
Webinar Perpajakan.
Donation for the construction of a
house of worship organized through
the Taxation Webinar.
KPO 13 Agustus 2024 19.699.950 Pendidikan Sekolah Luar Pemberian bantuan berupa kompu-
Education Biasa Karya Murni, ter, proyektor, infocus dan mesin jahit.
Medan Providing assistance in the form of
computers, projectors, infocus and
sewing machines.
KPO 17 Agustus 2024 5.000.000 Sosial Kemas- Desa Sambirejo Partisipasi Perayaan HUT RI ke 78.
yarakatan Tembung, Percut Participation in the 78th Indonesian
Social Community Sei Tuan Independence Day Celebration.
KPO 17 Agustus 2024 3.000.000 Sosial Kemas- Lingkungan XVII Partisipasi Perayaan HUT RI ke 78.
yarakatan Tanjung Rejo, Deli Participation in the 78th Indonesian
Social Community Serdang Independence Day Celebration.
KPO 18 Agustus 2024 11.944.300 Kesehatan Halaman Univer- Partisipasi Pekan QRIS Nasional yang
Health sitas Sumatera diadakan oleh Bank Indonesia.
Utara (USU) Participation in the National QRIS
Week organized by Bank Indonesia.
Muara Karang 18 Agustus 2024 8.400.000 Kesehatan Bank Indonesia Kegiatan Fun Walk sebagai Rangkaian
Health Jakarta Kegiatan Festival Rupiah Berdaulat In-
donesia (FERBI) Tahun 2024.
Fun Walk Activity as a Series of Activi-
ties of the Indonesian Sovereign Rupi-
ah Festival (FERBI) Year 2024.
KPO 19 Agustus 2024 5.000.000 Sosial Kemas- Ballroom BRI Dukungan dana kegiatan Ikatan Wa-
yarakatan Medan nita Bank.
Social Community Funding support for Bank Women's
Association activities.
Padang 20 Agustus 2024 7.450.000 Pendidikan TK- SD Tirtonadi, Bank Mestika Bantuan AC untuk TK-SD
Education Padang Tirtonadi.
Bank Mestika donated air conditioner
for Tirtonadi Kindergarten.
KPO 25 Agustus 2024 3.000.000 Kesehatan AQ Futsal - KPO Dukungan dana pada Turnament
Health Bank Mestika Futsal.
Funding support for the Futsal Tour-
nament.
KPO 30 Agustus 2024 4.800.000 Kesehatan KPO Bank Mestika Pengadaan Alat Olahraga Tenis Lapa-
Health ngan bersama BMPDSU.
Procurement of Tennis Court Equip-
ment with BMPDSU.
Kisaran 17 September 30.000.000 Pendidikan Yayasan Mai- Bantuan dana pembangunan perlu-
2024 Education treyawira asan gedung sekolah Maitreyawira.
Funding for the expansion of the Mai-
treyawira school building.
Kisaran 20 September 12.139.000 Sosial Kemas- Kantor Cabang Bantuan pemberian sembako dalam
2024 yarakatan Kisaran rangka merayakan Natal.
Social Community Assistance in providing basic neces-
sities in order to celebrate Christmas.
324 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 325
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Pelak-
Lokasi Pelaksa-
Lokasi Kantor sanaan Realisasi Biaya Sektor Jenis Kegiatan
naan
Office Location Date of Imple- Cost Realization Sector Type of Activity
Location
mentation
Padang 26 September 5.191.524 Sosial Kemas- Universitas Negeri Penambahan Sarana Penunjang Ke-
2024 yarakatan Padang (UNP) giatan Relawan KSR PMI UNP Padang.
Social Community Addition of Supporting Facilities for
KSR PMI Volunteer Activities UNP
Padang.
KPO 06 Oktober 2024 20.000.000 Kesehatan Sinar Buddha BLIA, Partisipasi dalam Jalan Sehat Seksi
Health Medan Sosial Sinar Buddha BLIA.
Participation in the BLIA Sinar Buddha
Social Section Healthy Walk.
KPO 12 Oktober 2024 1.259.000 Kesehatan Halaman Kantor Partisipasi dalam kegiatan Fun Bike
Health Wilayah Bank oleh BMPD SU.
Mandiri, Medan Participation in Fun Bike activities by
BMPD SU.
KPO 30 Oktober 2024 306.941.000 Lingkungan Hidup Museum Perke- Program Peduli Lingkungan Hidup dan
Environment bunan Indonesia, Pemanfaatan Limbah.
Medan Environmental Care and Waste Utili-
zation Program.
KPO 10 November 8.999.900 Kesehatan Lapangan Merde- Funwalk Lembaga Jasa Keuangan
2024 Health ka, Medan bersama Forkom IJK.
Financial Services Institution Funwalk
with Forkom IJK.
KPO 17 November 188.167.209 Kesehatan Klinik Beautify, Sunat Massal Bersama Bank Mestika.
2024 Health Medan Mass Circumcision with Bank Mestika.
KPO 19 November 100.000.000 Sosial Kemas- Yayasan Moral Bantuan dana pengadaan anggota
2024 yarakatan Sejati tubuh palsu untuk disabilitas.
Social Community Funding for the procurement of pros-
thetic limbs for the disabled.
KPO 19 November 83.200.000 Sosial Kemas- Museum Perjuan- Bantuan dana perbaikan sarana dan
2024 yarakatan gan TNI prasarana gedung museum.
Social Community Funding for the improvement of mu-
seum building facilities and infra-
structure.
Rantau Prapat 19 November 24.690.061 Sosial Kemas- Panti Asuhan Pu- Bantuan pemberian sembako dan
2024 yarakatan tra Muhammadi- perlengkapan belajar.
Social Community yah, Panti Asuhan Assistance in providing basic necessi-
Putri Al Wasliyah, ties and learning supplies.
Panti Jompo So-
sial Lanjut Usia
KPO 23 November 14.400.000 Sosial Kemas- Polrestabes Bantuan berupa 200 karung goni be-
2024 yarakatan Medan ras ukuran 5 kg.
Social Community The donation consisted of 200 5 kg
sacks of rice.
KPO 01 Desember 4.000.000 Kesehatan Perhimpunan INTI Partisipasi kegiatan bakti sosial den-
2024 Health Medan gan menyumbangkan hadiah.
Participation in social activities by do-
nating gifts.
Pematangsiantar 03 Desember 27.608.500 Kesehatan Kantor Cabang Kegiatan bakti sosial donor darah.
2024 Health Pematangsiantar Blood donor social activity.
KPO 08 Desember 51.282.051 Kesehatan Lions Club, Medan Bantuan Dukungan Operasi Mata
2024 Health Katarak Acara Jalan Sehat Lions Club.
Lions Club Healthy Walk Event Cata-
ract Eye Surgery Support Assistance.
Pematangsiantar 10 Desember 2.531.000 Sosial Kemas- Yayasan Reha- Kunjungan / audiensi ke Yayasan Re-
2024 yarakatan bilitasi Harapan, habilitasi Harapan.
Social Community Pematangsiantar Visit / audience to Harapan Rehabili-
tation Foundation.
Padang 17 Desember 7.557.100 Sosial Kemas- Panti Asuhan Bantuan pemberian sembako dalam
2024 yarakatan Sanak Emma & St. rangka merayakan Natal.
Social Community Leo, Padang Assistance in providing basic neces-
sities in order to celebrate Christmas.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 325
Page 326
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Pelak-
Lokasi Pelaksa-
Lokasi Kantor sanaan Realisasi Biaya Sektor Jenis Kegiatan
naan
Office Location Date of Imple- Cost Realization Sector Type of Activity
Location
mentation
KPO 20 Desember 25.000.000 Sosial Kemas- GOR Astaka, Bantuan Kegiatan Natal Oikumene
2024 yarakatan Pancing - Medan Provinsi Sumatera Utara.
Social Community Assistance for Oikumene Christmas
Activities in North Sumatra Province.
Batam 23 Desember 8.906.000 Sosial Kemas- Panti Asuhan Sa- Bantuan pemberian sembako dalam
2024 yarakatan maria Fao, Batam rangka merayakan Natal.
Social Community Assistance in providing basic neces-
sities in order to celebrate Christmas.
TOTAL KESELURUHAN 2.097.389.960
Pemberian Dana untuk Kegiatan Politik Funding for Political Activities
Bank tidak memiliki pemberian dana untuk kegiatan The Bank has no provision of funds for political activities.
politik.
PENERAPAN ATAS PEDOMAN TATA KELOLA PERUSAHAAN
TERBUKA BAGI EMITEN YANG MENERBITKAN EFEK BERSIFAT
EKUITAS ATAU PERUSAHAAN PUBLIK
Application of Corporate Governance Guidelines for Emiten that Publish
Equity Securities or Public Companies
25 (twenty five)
No. 5 (five) Aspect 8 (eight) Principle Implementation
Recommendations
1 Hubungan Meningkatkan Nilai Perusahaan terbuka memiliki Didalam penyelenggaraan RUPS
Perusahaan Penyelenggaraan cara atau prosedur teknis Tahunan sesuai yang diatur dalam
Terbuka dengan Rapat Umum pengumpulan suara (voting) Anggaran Dasar Perusahaan bahwa
Pemegang Pemegang Saham secara terbuka maupun untuk pengambilan suara dalam
Saham dalam (RUPS). tertutup yang mengedepankan keputusan jika tidak ada kesepakatan
menjamin Hak - Increasing independensi, dan kepentingan maka dilakukan melalui pengumpulan
Hak Pemegang the Value of Pemegang Saham. suara terbanyak (voting).
Saham. Organizing the Public companies have a In organizing the Annual GMS in
Relationship General Meeting method or technical procedure accordance with the Company's Articles
between Public of Shareholders for collecting votes (voting) in of Association that for voting in decisions
Listed Company (GMS). an open or closed manner that if there is no agreement, it is carried out
and Shareholders prioritizes independence, and through the collection of the most votes
in ensuring the interests of Shareholders. (voting).
Shareholders'
Rights.
Seluruh Anggota Direksi dan Seluruh anggota Direksi dan anggota
Anggota Dewan Komisaris Dewan Komisaris hadir dalam Rapat
Perusahaan Terbuka hadir Umum Pemegang Saham tahun 2024.
dalam RUPS Tahunan. All members of the Board of Directors and
All members of the Board members of the Board of Commissioners
of Directors and Board of attended the 2024 General Meeting of
Commissioners of the Public Shareholders.
Listed Company attended the
AGMS.
326 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
25 (twenty five)
No. 5 (five) Aspect 8 (eight) Principle Implementation
Recommendations
Ringkasan Risalah RUPS tersedia Setiap Berita Acara Hasil RUPS telah
dalam Situs Web Perusahaan dimuat dalam Situs Web Perusahaan
Terbuka paling sedikit selama 1 sejak tahun 2015 sampai dengan
(satu) tahun. pelaksanaan RUPS terakhir, RUPST tahun
Summary of GMS Minutes is 2024.
available on the Public Listed Each GMS Minutes has been published
Company's Website for at least on the Company's Website since 2015
1 (one) year. until the last GMS, the 2024 AGMS.
Meningkatkan Perusahaan Terbuka memiliki Untuk meningkatkan kualitas komunikasi
kualitas komunikasi suatu kebijakan komunikasi dengan Pemegang Saham dan Investor,
Perusahaan dengan Pemegang Saham Perusahaan memanfaatkan dan
Terbuka dengan atau Investor. meningkatkan informasi - informasi baik
Pemegang Saham Public Listed Companies have melalui media maupun web Perusahaan
atau Investor a communication policy with (www. bankmestika.co.id).
Improving the Shareholders or Investors. To improve the quality of communication
quality of a Public with Shareholders and Investors,
Listed Company's the Company utilizes and improves
communication information - information both through
with Shareholders the media and the Company's website
or Investors. (www. bankmestika.co.id).
Perusahaan Terbuka Perusahaan telah meningkatkan kualitas
mengungkapkan Kebijakan komunikasi melalui keterbukaan informasi
Komunikasi Perusahaan yang dipublikasikan melalui media dan
Terbuka dengan Pemegang web perusahaan.
Saham atau Investor dalam (www. bankmestika.co.id).
Situs Web. The company has improved the quality
A Public Listed Company of communication through information
discloses its Communication disclosure published through the media
Policy with Shareholders or and company web.
Investors on its Website. (www.bankmestika.co.id).
2 Fungsi dan Peran Memperkuat Penentuan Jumlah Komposisi Dewan Komisaris Perusahaan
Dewan Komisaris. Keanggotaan dan Anggota Dewan Komisaris sesuai dengan Kondisi Perusahaan dan
Functions and Komposisi Dewan mempertimbangkan kondisi ketentuan yang berlaku.
Roles of the BoC. Komisaris. Perusahaan Terbuka. The composition of the Company's Board
Strengthening Determination of the number of Commissioners is in accordance with
the Membership of members of the Board of the Company's condition and applicable
and Composition Commissioners considers the regulations.
of the Board of condition of the Public Listed
Commissioners. Company.
Penentuan Komposisi Dalam menentukan komposisi
Anggota Dewan Komisaris Anggota Dewan Komisaris, Perusahaan
memperhatikan keberagaman memperhatikan keberagaman keahlian,
keahlian, pengetahuan, dan pengetahuan dan pengalaman yang
pengalaman yang dibutuhkan. dibutuhkan untuk memudahkan tugasnya
Determination of the dalam pengawasan Bank.
Composition of Members of In determining the composition of the
the Board of Commissioners Board of Commissioners, the Company
takes into account the diversity takes into account the diversity of skills,
of expertise, knowledge and knowledge and experience required to
experience required. facilitate its duties in supervising the Bank.
Meningkatkan Dewan Komisaris mempunyai Bank telah menginikan Kebijakan Self-
Kualitas kebijakan penilaian sendiri Assessment Dewan Komisaris melalui
Pelaksanaan Tugas (Self-assessment) untuk Surat Keputusan No. 002/SK-BMD/ DIR/2025
dan Tanggung menilai kinerja Dewan tanggal 22 Januari 2025.
Jawab Dewan Komisaris. The Bank has instituted the Board of
Komisaris The BOC has a self-assessment Commissioners Self-Assessment Policy
Improving the policy to assess the through Decision Letter No. 002/SK-BMD/
Quality of the performance of the BOC. DIR/2025 dated January 22, 2025.
Implementation
of Duties and
Responsibilities
of the Board of
Commissioners
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 327
Page 328
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
25 (twenty five)
No. 5 (five) Aspect 8 (eight) Principle Implementation
Recommendations
Kebijakan Penilaian Sendiri Bank mengungkapan kebijakan dan
(Self-Assessment) untuk hasil penilaian Sendiri (Self-assessment)
menilai kinerja Dewan Kinerja Dewan Komisaris dalam Laporan
Komisaris, diungkapkan melalui Tahunan.
Laporan Tahunan Perusahaan The Bank discloses the policy
Terbuka. and the results of the self-assessment
The Self-Assessment policy of the assessment of the Board of
to assess the performance of Commissioners' performance in the
the Board of Commissioners Annual Report.
is disclosed in the Public Listed
Company's Annual Report.
Dewan Komisaris mempunyai Bank telah memiliki kebijakan terkait
Kebijakan terkait pengunduran pengunduran diri anggota Dewan
diri anggota Dewan Komisaris Komisaris yang telah tertuang dalam
apabila terlibat dalam Pedoman dan Tata Tertib Kerja Dewan
Kejahatan Keuangan. Komisaris yang telah dikinikan berdasarkan
The Board of Commissioners Surat Keputusan
has a Policy regarding the No.057/SK-BMD/DIR/2024 tanggal 20
resignation of members of November 2024.
the Board of Commissioners The Bank has a policy related to the
if involved in Financial Crimes. resignation of members of the Board of
Commissioners as stated in the Board of
Commissioners' Charter which has been
updated based on Decree No.057/SK-
BMD/DIR/2024 dated November 20, 2024.
Dewan Komisaris atau Komite Bank telah memiliki Kebijakan Suksesi
yang menjalankan fungsi Direksi & Komisaris yang disahkan
Nominasi dan Remunerasi berdasarkan Surat Keputusan No. 024/
menyusun kebijakan suksesi SK-BMD/DIR/2023 tanggal 13 April 2023.
dalam proses Nominasi The Bank has a Board of Directors &
anggota Direksi. Commissioners Succession Policy which
The Board of Commissioners was approved based on Decision Letter
or the Committee that No. 024/SK-BMD/DIR/2023 dated April 13,
carries out the Nomination 2023.
and Remuneration function
develops a succession policy
in the process of nominating
members of the Board of
Directors.
3 Fungsi dan Peran Memperkuat Penentuan Jumlah Anggota Komposisi Anggota Direksi telah
Direksi Keanggotaan dan Direksi mempertimbangkan disesuaikan dengan kondisi Perusahaan
Functions and Komposisi Direksi kondisi Perusahaan Terbuka Terbuka dan ketentuan yang berlaku.
Roles of the BoD Strengthening the serta efektivitas dalam The composition of the Board of Directors
Membership and pengambilan keputusan. has been adjusted to the conditions
Composition of the The determination of the of the Public Listed Company and the
Board of Directors number of members of the applicable regulations.
Board of Directors considers
the condition of the Public
Listed Company as well as
the effectiveness in decision
making.
Penentuan Komposisi Anggota Dalam menentukan komposisi Anggota
Direksi memperhatikan Direksi. Perusahaan memperhatikan
keberagaman keahlian, keberagaman keahlian. Pengetahuan
pengetahuan dan pengalaman dan pengalaman yang dibutuhkan
yang dibutuhkan. untuk memudahkan tugasnya dalam
Determination of the pengelolaan Bank.
composition of the Board of In determining the composition of
Directors takes into account the Board of Directors. The Company
the diversity of expertise, considers the diversity of expertise.
knowledge and experience Knowledge and experience needed to
required. facilitate their duties in managing the
Bank.
328 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 329
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
25 (twenty five)
No. 5 (five) Aspect 8 (eight) Principle Implementation
Recommendations
Anggota Direksi yang Pemilihan Direksi yang membawahi
membawahi bidang bidang Akuntansi telah sesuai dengan
Akuntansi atau keuangan ketentuan yang berlaku.
memiliki keahlian dan/atau The election of Directors in charge of
pengetahuan di bidang Accounting is in accordance with the
Akuntansi applicable regulations.
Members of the Board
of Directors in charge of
Accounting or finance have
expertise and/or knowledge in
the field of Accounting
Meningkatkan Direksi mempunyai Kebijakan Kebijakan Penilaian Sendiri (Self-
Kualitas Penilaian Sendiri (Self- Assessment) kinerja Direksi telah diatur
Pelaksanaan Tugas Assessment) untuk menilai dalam Pedoman dan Tata Tertib Kerja
dan Tanggung kinerja Direksi. Direksi.
Jawab Direksi The Board of Directors has The policy on Self-Assessment of the
Improving the a Self-Assessment Policy to performance of the Board of Directors is
Quality of the assess the performance of the set out in the Board of Directors' Charter.
Implementation Board of Directors.
of the Duties and
Kebijakan Penilaian Sendiri Bank mengungkapan kebijakan dan
Responsibilities
(Self-Assessment) untuk hasil penilaian Sendiri (Self assessment)
of the Board of
menilai kinerja Direksi, Kinerja Direksi dalam Laporan Tahunan.
Directors
diungkapkan melalui Laporan The Bank discloses the policy
Tahunan Perusahaan Terbuka. and the results of the self-assessment of
The Self-Assessment policy to the performance of the Board of Directors
assess the performance of the in the Annual Report.
Board of Directors is disclosed
in the Public Listed Company's
Annual Report.
Direksi mempunyai kebijakan Telah tertuang dalam Pedoman dan Tata
terkait pengunduran diri Tertib Kerja Direksi yang telah dikinikan
anggota Direksi apabila berdasarkan Surat Keputusan No. 058/
terlibat dalam kejahatan SK-BMD/DIR/2024 tanggal 20 November
keuangan 2024.
The Board of Directors has Has been stated in the Board of Directors
a policy regarding the Charter which has been updated based
resignation of members of the on Decree No. 058/SK-BMD/DIR/2024
Board of Directors if they are dated November 20, 2024.
involved in financial crimes.
4 Partisipasi Meningkatkan Perusahaan Terbuka memiliki Bank telah memiliki kebijakan untuk
Pemangku Aspek Tata Kelola kebijakan untuk mencegah mencegah terjadinya transaksi orang
Kepentingan Perusahaan terjadinya insider trading. dalam yang telah dikinikan berdasarkan
Stakeholders' melalui Partisipasi Public Listed Companies have Surat Keputusan No. 071/SK-BMD/
Participation Pemangku policies to prevent insider DIR/2024 tanggal 19 Desember 2024.
Kepentingan trading. The Bank has a policy to prevent insider
Improving transactions that has been updated
Corporate based on Decision Letter No. 071/SK-
Governance BMD/DIR/2024 dated December 19, 2024.
Aspects through
Perusahaan Terbuka memiliki Bank telah memiliki Kebijakan Anti-Fraud
Stakeholder
Kebijakan Anti Korupsi dan yang juga mengakomodir pencegahan
Participation
Anti-Fraud. terhadap kecurangan dan penyuapan
The Public Listed Company yang telah dikinikan berdasarkan Surat
has an Anti-Corruption and Keputusan No. 054/SK-BMD/DIR/2024
Anti-Fraud Policy. tanggal 31 Oktober 2024.
The Bank has an Anti-Fraud Policy that
also accommodates the prevention
of fraud and bribery which has been
updated based on Decree No. 054/SK-
BMD/DIR/2024 dated October 31, 2024.
Perusahaan Terbuka memiliki Bank telah memiliki Kebijakan Pengadaan
kebijakan tentang seleksi dan barang dan jasa.
peningkatan kemampuan The Bank has a Procurement Policy for
pemasok atau vendor goods and services.
The Public Listed Company
has a policy on the selection
and upgrading of suppliers or
vendors
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 329
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
25 (twenty five)
No. 5 (five) Aspect 8 (eight) Principle Implementation
Recommendations
Perusahaan Terbuka memilki Telah tertuang dalam RIPLAY (Ringkasan
kebijakan tentang pemenuhan Informasi Produk dan Layanan) Bank.
hak - hak kreditur. It is stated in the Bank's RIPLAY (Summary
Public Listed Companies have of Product and Service Information).
a policy on the fulfillment of
creditors' rights.
Perusahaan Terbuka Bank telah memiliki Speak - Up Policy
memiliki Kebijakan Sistem dalam mengakomodir Whistleblowing.
Whistleblowing. The Bank has a Speak - Up Policy to
The Public Listed Company accommodate whistleblowing.
has a Whistleblowing System
Policy.
Perusahaan Terbuka memiliki Bank telah memiliki Kebijakan Remunerasi
kebijakan pemberian insentif yang telah dikinikan berdasarkan Surat
jangka panjang kepada Keputusan
Direksi dan Karyawan No. 077/SK-BMD/DIR/2024 tanggal 31
The Public Listed Company Desember 2024 yang dikelola oleh komite
has a policy of providing long- remunerasi dan nominasi.
term incentives to Directors The Bank has an updated Remuneration
and Employees. Policy based on Decision Letter No. 077/SK-
BMD/DIR/2024 dated December 31, 2024
which is managed by the remuneration
and nomination committee.
5 Keterbukaan Meningkatkan Perusahaan Terbuka Bank Mestika juga melakukan
Informasi Pelaksanaan memanfaatkan penggunaan pemanfaatan sosial media instagram
Disclosure of Keterbukaan teknologi informasi secara (bankmestika.id) sebagai media
Information Informasi lebih luas selain situs web keterbukaan informasi.
Improving the sebagai media keterbukaan Bank Mestika also utilizes social media
Implementation informasi. instagram (bankmestika.id) as a
of Information Public Listed Companies medium for information disclosure.
Disclosure utilize the use of information
technology more widely in
addition to the website as
a medium for information
disclosure.
Laporan Tahunan Perusahaan Bank telah mengungkapkan kepemilikan
Terbuka mengungkapkan saham paling sedikit 5% pemilik manfaat
pemilik manfaat akhir akhir dalam Laporan Tahunan.
dalam kepemilikan saham The Bank has disclosed shareholdings of
Perusahaan Terbuka paling at least 5% of ultimate beneficial owners
sedikit 5% (lima persen), in the Annual Report.
selain pengungkapan
pemilik manfaat akhir
dalam kepemilikan saham
Perusahaan Terbuka melalui
Pemegang Saham utama dan
pengendali
The Annual Report of a Public
Listed Company discloses the
ultimate beneficial owner in
the shareholding of the Public
Listed Company of at least
5% (five percent), in addition
to the disclosure of the
ultimate beneficial owner in
the shareholding of the Public
Listed Company through
the main and controlling
Shareholders.
330 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 331
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
LAPORAN PENILAIAN SENDIRI (SELF-ASSESSMENT)
PENERAPAN TATA KELOLA
Self-assessment report on GCG Implementation
LAPORAN PENILAIAN SENDIRI (SELF SELF ASSESSMENT REPORT IMPLEMENTATION
ASSESSMENT) PELAKSANAAN GOOD OF GOOD CORPORATE GOVERNANCE (GCG)
CORPORATE GOVERNANCE (GCG)
Nama : Bank Bank Mestika Bank’s Name : Bank Mestika
Posisi : Semester I Tahun 2024 Position : First Semester of 2024
Hasil Penilaian Sendiri (Self Assessment) Pelaksanaan GCG
GCG Implementation Self-Assessment Results
Peringkat Definisi Peringkat
Rating Rating Definition
Mencerminkan Manajemen Bank telah melakukan penerapan Good
Corporate Governance yang secara umum baik. Hal ini tercermin
dari pemenuhan yang memadai atas prinsip-prinsip Good Corporate
Governance. Apabila terdapat kelemahan dalam penerapan prinsip Good
Corporate Governance, maka secara umum kelemahan tersebut kurang
signifikan dan dapat diselesaikan dengan tindakan normal oleh Manajemen
Individu
2 Bank.
Individual
Reflecting the Bank’s Management has implemented Good Corporate
Governance which is generally good. This is reflected in the adequate
fulfillment of the principles of Good Corporate Governance. If there
are weaknesses in the application of the principles of Good Corporate
Governance, then in general these weaknesses are less significant and can
be resolved with normal actions by the Bank’s Management.
Mencerminkan Manajemen Bank telah melakukan penerapan Good
Corporate Governance yang secara umum baik. Hal ini tercermin
dari pemenuhan yang memadai atas prinsip-prinsip Good Corporate
Governance. Apabila terdapat kelemahan dalam penerapan prinsip Good
Corporate Governance, maka secara umum kelemahan tersebut kurang
signifikan dan dapat diselesaikan dengan tindakan normal oleh Manajemen
Konsolidasi
2 Bank.
Consolidation
Reflecting the Bank’s Management has implemented Good Corporate
Governance which is generally good. This is reflected in the adequate
fulfillment of the principles of Good Corporate Governance. If there
are weaknesses in the application of the principles of Good Corporate
Governance, then in general these weaknesses are less significant and can
be resolved with normal actions by the Bank’s Management.
Berdasarkan penilaian pelaksaanaan Good Corporate Based on the assessment of the implementation of Good
Governance PT. Bank Mestika Dharma, Tbk secara Corporate Governance of PT Bank Mestika Dharma, Tbk
umum adalah “Baik”, hal ini merupakan cerminan dari in general is “Good”, this is a reflection of the hard work
hasil kerja keras seluruh elemen organisasi Bank yang of all elements of the Bank’s organization that always
selalu mengutamakan prinsip tata kelola Bank yang prioritizes the principles of good corporate governance
baik dalam melayani dan memenuhi tanggung jawab in serving and fulfilling responsibilities to the Bank’s
kepada stakeholders Bank. stakeholders.
Pada Semester I Tahun 2024, Laba tahun berjalan In the first semester of 2024, profit for the year was 77.42%,
tercapai 77,42%, Dana Pihak Ketiga tercapai 97,68%, dan third party funds were 97.68%, and lending was 103.78% of
untuk Penyaluran Kredit Bank tercapai 103,78% dari target the target set in the Bank’s Business Plan. In addition, the
yang ditetapkan dalam Rencana Bisnis Bank. Disamping Bank’s NPLs were maintained in a good position at 0.61%
itu NPL Bank terjaga dalam posisi yang baik yakni 0,61% net and 1.34% gross.
net dan 1,34% gross.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 331
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Penilaian terhadap Governance Structure menunjukkan Assessment of Governance Structure shows that the
penerapan tata kelola sudah optimal dan senantiasa implementation of governance is optimal and continues
terus ditingkatkan sedangkan Governance Process dan to be improved, while Governance Process and
Governance Outcome yang perlu ditingkatkan dari sisi Governance Outcome need to be improved in terms of
peningkatan kinerja Bank. improving the Bank’s performance.
Bank senantiasa terus berupaya dalam meningkatkan The Bank continues to strive to improve the Bank’s
kinerja Bank dengan tetap berpedoman pada prinsip performance while adhering to prudential principles,
kehati-hatian, dan menyediakan layanan yang and providing services that facilitate customers and
memudahkan nasabah dan mengedepankan prinsip prioritize the principles of Good Governance to meet the
Tata Kelola yang Baik untuk memenuhi komitmen dan commitments and expectations of all stakeholders.
harapan dari seluruh stakeholders.
LAPORAN PENILAIAN SENDIRI (SELF SELF ASSESSMENT REPORT IMPLEMENTATION
ASSESSMENT) PELAKSANAAN GOOD OF GOOD CORPORATE GOVERNANCE (GCG)
CORPORATE GOVERNANCE (GCG)
Nama : Bank Bank Mestika Bank’s Name : Bank Mestika
Posisi : Semester II Tahun 2024 Position : Second Semester of 2024
Hasil Penilaian Sendiri (Self Assessment) Pelaksanaan GCG
GCG Implementation Self-Assessment Results
Peringkat Definisi Peringkat
Rating Rating Definition
Mencerminkan Manajemen Bank telah melakukan penerapan Good
Corporate Governance yang secara umum baik. Hal ini tercermin
dari pemenuhan yang memadai atas prinsip-prinsip Good Corporate
Governance. Apabila terdapat kelemahan dalam penerapan prinsip Good
Corporate Governance, maka secara umum kelemahan tersebut kurang
signifikan dan dapat diselesaikan dengan tindakan normal oleh Manajemen
Individu
2 Bank.
Individual
Reflecting the Bank’s Management has implemented Good Corporate
Governance which is generally good. This is reflected in the adequate
fulfillment of the principles of Good Corporate Governance. If there
are weaknesses in the application of the principles of Good Corporate
Governance, then in general these weaknesses are less significant and can
be resolved with normal actions by the Bank’s Management.
Mencerminkan Manajemen Bank telah melakukan penerapan Good
Corporate Governance yang secara umum baik. Hal ini tercermin
dari pemenuhan yang memadai atas prinsip-prinsip Good Corporate
Governance. Apabila terdapat kelemahan dalam penerapan prinsip Good
Corporate Governance, maka secara umum kelemahan tersebut kurang
signifikan dan dapat diselesaikan dengan tindakan normal oleh Manajemen
Konsolidasi
2 Bank.
Consolidation
Reflecting the Bank’s Management has implemented Good Corporate
Governance which is generally good. This is reflected in the adequate
fulfillment of the principles of Good Corporate Governance. If there
are weaknesses in the application of the principles of Good Corporate
Governance, then in general these weaknesses are less significant and can
be resolved with normal actions by the Bank’s Management.
332 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 333
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report Berdasarkan penilaian pelaksaanaan Good Corporate Based on the assessment of the implementation of Good Governance PT. Bank Mestika Dharma, Tbk secara Corporate Governance of PT Bank Mestika Dharma, Tbk umum adalah “Baik”, hal ini merupakan cerminan dari in general is “Good”, this is a reflection of the hard work hasil kerja keras seluruh elemen organisasi Bank yang of all elements of the Bank’s organization that always selalu mengutamakan prinsip tata kelola Bank yang prioritizes the principles of good corporate governance baik dalam melayani dan memenuhi tanggung jawab in serving and fulfilling responsibilities to the Bank’s kepada stakeholders Bank. stakeholders. Pada Semester II Tahun 2024, Laba tahun berjalan In the second semester of 2024, the Bank achieved 93.92% tercapai 93,92%, Dana Pihak Ketiga tercapai 91,54%, dan profit for the year, 91.54% of third party funds, and 105.81% untuk Penyaluran Kredit Bank tercapai 105,81% dari target of the target set in the Bank’s Business Plan. In addition, yang ditetapkan dalam Rencana Bisnis Bank. Disamping the Bank’s NPLs were maintained in a good position at itu NPL Bank terjaga dalam posisi yang baik yakni 0,30% 0.30% net and 0.66% gross. net dan 0,66% gross. Penilaian terhadap Governance Structure menunjukkan The assessment of Governance Structure shows that penerapan tata kelola sudah optimal dan senantiasa the implementation of governance is optimal and terus ditingkatkan sedangkan Governance Process continues to be improved, while Governance Process dan Governance Outcome yang perlu ditingkatkan dari and Governance Outcome need to be improved in terms sisi peningkatan kinerja Bank, tingkat kepatuhan, dan of improving the Bank’s performance, compliance level, temuan berulang. and recurring findings. Bank senantiasa terus berupaya dalam meningkatkan The Bank continues to strive to improve the Bank’s kinerja Bank dengan tetap berpedoman pada prinsip performance while adhering to prudential principles, kehati-hatian, dan menyediakan layanan yang and providing services that facilitate customers and memudahkan nasabah dan mengedepankan prinsip prioritize the principles of Good Governance to meet the Tata Kelola yang Baik untuk memenuhi komitmen dan commitments and expectations of all stakeholders. harapan dari seluruh stakeholders. PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 333
Page 334
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENGUNGKAPAN PENDEKATAN MANAJEMEN RISIKO
Disclosure of Risk Management Approach
a. Keterkaitan Model Bisnis Dengan Profil Risiko dan a. Linkage of Business Model with Risk Profile and Risk
Toleransi Risiko Tolerance
Manajemen Bank Mestika didalam menyusun Bank Mestika’s management in developing strategy/
strategi/ model bisnis mempertimbangkan eksposur business model considers the Bank’s risk exposure
risiko dan kemampuan permodalan Bank, hal ini and capital capability, this is reflected through
tercermin melalui Risk Capacity yang merupakan Risk Capacity which is the beginning of the annual
awal proses perencanaan tahunan atas tingkat risiko planning process on the level of risk to be taken for
yang akan diambil untuk tahun yang akan datang. the coming year. Risk Capacity is a process that
Risk Capacity menjadi proses yang menjembatani bridges the level of risk to be taken with the strategy
tingkat risiko yang akan diambil dengan proses setting process which is reflected in the preparation
penetapan strategi yang tercermin dalam of the Bank’s Business Plan.
penyusunan Rencana Bisnis Bank.
Risk Capacity sebagai dasar menentukan Risk Risk Capacity is the basis for determining the Bank’s
Appetite Bank dalam melakukan aktivitas bisnis. Risk Appetite in conducting business activities.
Strategi yang ditetapkan terkait target bisnis, Strategies set regarding business targets, growth,
pertumbuhan, rencana pengembangan, permodalan development plans, capital and risk must be within
dan risiko harus berada dalam koridor Risk Appetite the Bank’s Risk Appetite corridor. The Bank’s Risk
Bank. Penjabaran Risk Appetite Bank secara lebih rinci Appetite is described in more detail through the Risk
melalui Risk Appetite Threshold dan Risk Toleranace Appetite Threshold and Risk Tolerance for each type
untuk masing-masing jenis risiko dan indikator- of risk and indicators of the Bank’s financial ratios.
indikator rasio keuangan Bank.
b. Struktur Tata Kelola Risiko b. Risk Governance Structure
Struktur tata kelola Bank Mestika yang saat ini The governance structure of Bank Mestika that
diterapkan berfungsi untuk memastikan independensi is currently implemented serves to ensure
dan transaparansi dalam seluruh proses manajemen independence and transparency in the entire risk
risiko, sehingga konsistensi penerapan manajemen management process, so that the consistency of risk
risiko dapat berjalan dengan baik. management implementation can run well.
Dewan Komisaris dan Direksi Bank Mestika dibantu The Board of Commissioners and Board of Directors
oleh komite-komite yang terkait dengan pengelolaan of Bank Mestika are assisted by committees
risiko yang menjalankan fungsi pengendalian related to risk management that carry out control
dalam rangka memastikan efektivitas pelaksanaan functions in order to ensure the effectiveness of the
manajemen risiko telah dijalankan dengan baik. implementation of risk management has been carried
Struktur organisasi yang terkait dengan pelaksanaan out properly. The organizational structure related to
fungsi manajemen risiko memastikan Bagian the implementation of the risk management function
Manajemen Risiko independen terhadap risk taking ensures the Risk Management Section is independent
unit. of the risktaking unit.
Bank Mestika membentuk perangkat yang berfungsi Bank Mestika forms a tool that functions to
untuk melakukan pemantauan serta pengelolaan monitor and manage the implementation of risk
didalam penerapan manajemen risiko, yaitu: management, namely:
1. Komite Manajemen Risiko, memiliki tugas dan 1. The Risk Management Committee, has the
tanggung jawab untuk : responsibility to:
a. Membantu dan mendukung pelaksanaan a. Assist and support the implementation of
tugas dan tanggung jawab Direksi dibidang the duties and responsibilities of the Board of
manajemen risiko. Directors in the field of risk management.
b. Memberikan rekomendasi kepada Presiden b. Provide recommendations to the President
Direktur terhadap evaluasi kebijakan dan Director on the evaluation of the Bank’s policy
pelaksanaan manajemen risiko Bank. and risk management implementation;
c. Bersama-sama dengan Pejabat Eksekutif c. Together with the Head of the relevant
yang terkait dengan Bagian Manajemen Risiko Department and the Risk Management
menyusun kebijakan manajemen risiko serta Department, they shall prepare a Risk
perubahannya apabila diperlukan, termasuk Management Policy including a Risk
strategi manajemen risiko, tingkat isiko Management strategy and framework as
yang diambil dan toleransi risiko, kerangka well as contingency plans in anticipation of
manajemen risiko serta rencana kontijensi abnormal conditions;
untuk mengantisipasi terjadi nya kondisi tidak
normal.
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d. Secara berkala maupun bersifat insidentil d. Periodically or incidentally make
melakukan perbaikan dan penyempurnaan improvements and enhancements to the
penerapan manajemen risiko karena suatu implementation of risk management due to
perubahan kondisi internal dan eksternal Bank changes in the Bank’s internal and external
yang mempengaruhi kecukupan permodalan conditions that affect the adequacy of the
dan profil risiko Bank atas dasar hasil evaluasi Bank’s capital and risk profile based on the
terhadap efektifitas penerapan manajemen results of the evaluation of the effectiveness
risiko. of risk management implementation.
e. Menetapkan justification atas hal-hal yang e. Establish justification for matters related to
terkait dengan keputusan-keputusan bisnis business decisions that deviate from the
yang menyimpang dari prosedur dan Bank’s procedures and policies.
kebijakan Bank.
2. Komite Pemantau Risiko, memiliki tugas dan 2. The Risk Monitoring Committee, has the
tanggung jawab untuk: responsibility to :
a. Melakukan evaluasi kesesuaian antara a. Evaluate the suitability of risk management
kebijakan manajemen risiko dan pelaksanaan policies and the implementation of the Bank’s
kebijakan Bank. policies.
b. Pemantauan dan evaluasi pelaksanaan b. Monitoring and evaluating the implementation
tugas Komite Manajemen Risiko dan Bagian of the duties of the Risk Management
Manajemen Risiko. Committee and Risk Management Section.
c. Memberikan rekomendasi kepada Dewan c. Providing recommendations to the Board of
Komisaris berdasarkan hasil evaluasi yang Commissioners based on the results of the
telah dilakukan. evaluation that has been carried out.
d. Membantu Dewan Komisaris dalam proses d. Assisting the Board of Commissioners in
pemberian persetujuan kebijakan manajemen the process of approving risk management
risiko. policies.
e. Membantu Dewan Komisaris menyusun e. Assist the Board of Commissioners in
laporan-laporan yang dibutuhkan terkait preparing required reports related to the
dalam pelaksanaan tugas Komite Pemantau implementation of the duties of the Risk
Risiko. Monitoring Committee
f. Komite Pemantau Risiko berwenang f. The Risk Monitoring Committee is authorized
melakukan kegiatan dalam pelaksanaan to conduct activities in the implementation of
tugas dan tanggung jawab komite. the committee’s duties and responsibilities.
g. Anggota Komite Pemantau Risiko wajib g. Members of the Risk Monitoring Committee
melaksanakan tugas, tanggung jawab, dan shall carry out their duties, responsibilities
wewenang dengan berintegritas, independen, and authorities with integrity, independence,
memiliki kompetensi serta menjaga reputasi. competence and reputation.
3. Bagian Manajemen Risiko 3. Risk Management Department
Bagian Manajemen Risiko Bank Mestika The Risk Management Section of Bank Mestika is
independen dari satuan kerja bisnis dan memiliki independent of the business task force and has
tanggung jawab untuk: the responsibility to:
a. Memberikan masukan kepada Direksi dalam a. Provide input to the Board of Directors in the
penyusunan kebijakan, strategi, dan kerangka formulation of policies, strategies, and Risk
Manajemen Risiko; Management frameworks;
b. Mengembangkan prosedur dan alat untuk b. Develop procedures and tools for identification,
identifikasi, pengukuran, pemantauan dan measurement, monitoring and control of risks;
pengendalian risiko;
c. Memantau implementasi kebijakan, strategi, c. Monitor the implementation of Risk
dan kerangka Manajemen Risiko yang Management policies, strategies, and
direkomendasikan oleh Komite Manajemen frameworks recommended by the Risk
Risiko dan telah disetujui oleh Direksi; Management Committee and approved by
the Board of Directors;
d. Memantau posisi dan eksposur risiko secara d. Monitor overall risk position and exposure
keseluruhan terkait kepatuhan terhadap Risk related to compliance with the established
Appetite Treshold dan Risk Tolerance yang Risk Appetite Threshold and Risk Tolerance;
telah ditetapkan;
e. Melakukan stresstesting guna mengetahui e. Conducting stress testing to determine
dampak dari implementasi kebijakan dan the impact of the implementation of Risk
strategi Manajemen Risiko terhadap portofolio Management policies and strategies on the
atau kinerja Bank secara keseluruhan; Bank’s portfolio or overall performance;
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f. Melakukan kajian atas usulan produk dan/ f. Conducting studies on proposed new
atau aktivitas baru maupun perubahan yang products and / or activities as well as changes
dikembangkan oleh bagian pengembangan developed by the product development
produk Lending, Funding maupun aktivitas section of Lending, Funding and other
lainnya terkait penerapan Manajemen Risiko; activities related to the implementation of Risk
Management
g. Merekomendasikan kepada satuan kerja g. Recommend to the business task force and/
bisnis dan/ atau Komite Manajemen Risiko or Risk Management Committee regarding
terkait penerapan manajemen risiko the implementation of risk management
mengenai risiko yang dapat dipelihara Bank; regarding the risks that the Bank can maintain
h. Pelaksanaan kaji ulang secara berkala dalam h. Implementation of periodic reviews related to
terkait kerangka manajemen risiko, keakuratan the risk management framework, accuracy of
metodologi penilaian dan kecukupan sistem assessment methodology and adequacy of
informasi manajemen risiko. risk management information systems.
c. Budaya Risiko c. Risk Culture
Kebijakan dan prosedur menjadi dasar Bank Mestika Policies and procedures are the basis of Bank Mestika
didalam menciptakan pandangan yang sama in creating the same view among all organizational
diantara seluruh unit organisasi, dengan demikian units, thus there are more specific guidelines and
terdapat pedoman dan arahan yang lebih spesifik directions in managing the risks inherent in the Bank’s
dalam mengelola risiko yang melekat pada aktivitas business activities.
bisnis Bank.
Demi terciptanya budaya organisasi yang In order to create a risk-minded culture and foster
sadar terhadap risiko (risk minded culture) dan a commitment in managing 8 (eight) types of risks
menumbuhkan komitmen didalam mengelola 8 in accordance with the Bank’s business strategy,
(delapan) jenis risiko sesuai dengan strategi bisnis policies and procedures for each type of risk are
Bank, ditetapkan kebijakan dan prosedur serta limit established:
untuk masing-masing jenis risiko:
1. Risiko Kredit 1. Credit Risk
Divisi yang membawahi fungsi kredit wajib The division in charge of the credit function must
berpedoman pada kebijakan dan prosedur dan be guided by policies and procedures and still
tetap memperhatikan limit yang telah diberikan pay attention to the limits that have been given
oleh manajemen yang memuat: by management which contains:
Kebijakan perkreditan memuat informasi yang The credit policy contains the information needed
dibutuhkan dalam pemberian kredit yang sehat, in providing healthy credit, which includes:
yakni meliputi :
a. Tujuan kredit dan sumber pembayaran; a. Purpose of credit and source of payment;
b. Profil risiko debitur dan mitigasinya serta b. Debtor risk profile and its mitigation as well as
tingkat sensitivitas terhadap perkembangan the degree of sensitivity to the development of
kondisi ekonomi dan pasar; economic and market conditions;
c. Kemampuan untuk membayar Kembali; c. Ability to repay;
d. Kemampuan bisnis dan kondisi lapangan d. Business ability and business conditions of the
usaha debitur serta posisi debitur dalam debtor as well as the position of the debtor in
industri tertentu; certain industries;
e. Persyaratan kredit yang diajukan e. The proposed credit terms include agreements
termasuk perjanjian yang dirancang untuk designed to anticipate future changes in the
mengantisipasi perubahan eksposur risiko debtor’s risk exposure;
debitur di waktu yang akan datang;
f. Jenis, kriteria dan penilaian kelayakan agunan. f. Types, criteria and assessment of the
feasibility of collateral.
2. Risiko Pasar 2. Market Risk
Satuan kerja yang melakukan pengelolaan The task force that manages market risk is obliged
terhadap risiko pasar wajib melakukan aktivitas to carry out activities by taking into account the
dengan memperhatikan kebijakan, prosedur dan policies, procedures and limits that have been
limit yang telah ditentukan oleh manajemen, determined by management, which include:
yang mencakup:
Kebijakan dan prosedur risiko pasar antara lain : Market risk policies and procedures include:
a. Kriteria instrumen keuangan yang dapat a. Criteria for financial instruments that can be
ditetapkan sebagai banking book yang determined as banking books that are applied
diterapkan secara konsisten; consistently;
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b. Kebijakan pengelolaan portofolio banking b. Banking book portfolio management policy;
book;
c. Kebijakan perlakuan untuk non maturity c. Treatment policy for non-maturity instruments,
instrument, yaitu instrumen keuangan yang namely financial instruments that do not have
tidak memiliki jangka waktu jatuh tempo a maturity period or contractual interest rate
maupun penyesuaian suku bunga secara adjustments;
kontraktual; d. The process of determining the difference
d. Proses penetapan selisih antara suku bunga between the reference interest rate or market
referensi atau suku bunga pasar untuk interest rate to determine the pricing of the
menetapkan pricing transaksi dengan transaction taking into account the overall
mempertimbangkan kondisi keuangan financial condition and the principle of
secara keseluruhan dan prinsip kehati-hatian; prudence;
e. Kebijakan Market of Conduct. e. Market of Conductpolicy.
3. Risiko Likuiditas 3. Liquidity Risk
Pengelolaan akan likuiditas Bank oleh satuan The management of the Bank’s liquidity by
kerja terkait wajib mengikuti kebijakan, prosedur the relevant task force must follow the policies,
dan limit yang telah ditetapkan oleh manajemen, procedures and limits set by the management,
yaitu: namely:
Kebijakan dan Prosedur risiko likuiditas mencakup: Liquidity risk policies and procedures include:
a. Kebijakan manajemen risiko untuk risiko a. Risk management policy for liquidity risk in
likuiditas sesuai dengan visi, misi, strategi accordance with the vision, mission, business
bisnis dan tingkat risiko yang diambil; strategy and level of risk taken;
b. Pengelolaan komposisi aset dan kewajiban, b. Management of the composition of assets
Pengelolaan aset likuid Bank seperti and liabilities, Management of liquid assets
pengelompokkan aset likuid kualitas tinggi of the Bank such as grouping of high-quality
dan diversifikasi sumber pendanaan; liquid assets and diversification of funding
sources;
c. Manajemen likuiditas terhadap sumber c. Liquidity management of funding sources;
pendanaan;
d. Penetapan indikator peringatan dini (early d. Determination of early warning indicators as
warning Indicator) sebagai alat identifikasi a tool for identifying and determining liquidity
dan pematauan risiko likuiditas; risk;
e. Penetapan strategi rencana pendanaan e. Establishing an emergency funding plan
darurat dalam menghadapi kondisi krisis strategy in the face of crisis conditions that
yang berdampak pada posisi likuiditas Bank. affectthe Bank’s liquidity position.
4. Risiko Operasional 4. Operational Risk
Didalam mengelola risiko operasional, Bank In managing operational risks, the Bank has
memiliki kebijakan, prosedur serta limit yang wajib policies, procedures and limits that must be
untuk diimplementasikan pada seluruh aktivitas/ implemented in all of the Bank’s operational
kegiatan operasional Bank, yaitu : activities/activities, namely:
Kebijakan dan prosedur manajemen risiko Operational risk management policies and
operasional mencakup: procedures include:
a. Kebijakan manajemen risiko operasional a. Operational risk management policies include
meliputi pengendalian secara umum dan general controls and specific controls;
pengendalian secara spesifik;
b. Kebijakan Business Continuity Plan (BCP) yaitu b. Business Continuity Plan (BCP) policy,
proses manajemen atau protokol terpadu dan which is an integrated and comprehensive
menyeluruh untuk memastikan kelangsungan management process or protocol to ensure
operasional Bank dalam menjalankan bisnis the Bank’s operational continuity in conducting
dan melayani nasabah; business and serving customers;
c. Kebijakan mitigasi risiko operasional; c. Operational risk mitigation policy;
d. Kebijakan terkait dengan Teknologi Informasi d. Policies related to Information Technology
dan Pengelolaan Risiko Siber; and Cyber Risk Management;
e. Kebijakan rekrutmen dan penempatan sesuai e. Recruitment and placement policies in
dengan kebutuhan organisasi, remunerasi accordance with organizational needs,
dan struktur insentif yang kompetitif, pelatihan competitive remuneration and incentive
dan pengembangan, rotasi berkala, kebijakan structures, training and development, periodic
perencanaan karir dan suksesi; rotations, career and succession planning
policies;
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f. Kebijakan risiko operasional terkait sistem dan f. Operational risk policies related to systems
infrastuktur yaitu prosedur akses antara lain and infrastructure, namely access procedures,
terhadap sistem informasi manajemen, sistem among others, to management information
informasi akuntansi, sistem pengelolaan risiko, systems, accounting information systems,
pengamanan di dealing room, dan ruang risk management systems, security in dealing
pemrosesan data; rooms, and data processing rooms;
g. Kebijakan risiko operasional terkait kejadian g. Operational risk policies related to external
eksternal yaitu perlindungan asuransi events, namely insurance coverage of the
terhadap aset fisik Bank dan back up system; Bank’s physical assets and back up systems;
h. Kebijakan risiko operasional terkait identifikasi h. Operational risk policies related to customer
nasabah dan calon nasabah dengan and prospective customer identification by
melakukan Customer Due Dilligence (CDD) conducting Customer Due Dilligence (CDD) or
atau Enhanced Due Dilligence (EDD) secara Enhanced Due Dilligence (EDD) on a regular
berkala dan konsisten; and consistent basis;
i. Limit-limit transaksi; i. Transaction limits;
j. Limit otorisasi dan operator; j. Authorization and operator limits;
k. Hak akses pengguna TI berdasarkan k. IT user access rights based on codefication.
kodefikasi.
5. Risiko Hukum 5. Law Risk
Kebijakan dan prosedur manajemen risiko hukum Legal risk management policies and procedures
mencakup analisa aspek hukum terhadap produk include analysis of legal aspects of products
dan/atau aktifitas maupun perjanjian yang and/ or activities and agreements carried out by
dilakukan bank, legal watch serta evaluasi berkala banks, legal watch and periodic evaluations of
terhadap kebijakan dan prosedur pengendalian legal risk control policies and procedures based
risiko hukum berdasarkan perkembangan terkini. onthe latest development.
6. Risiko Reputasi 6. Reputation Risk
Kebijakan dan Prosedur manajemen risiko Reputation risk management policies and
reputasi mencakup: procedures include:
a. Prinsip-prinsip transparansi dalam a. Principles of transparency in improving
peningkatan layanan kepada nasabah services to customers and other stakeholders;
maupun pemangku kepentingan lainnya;
b. Kebijakan dan strategi komunikasi dalam b. Communication policies and strategies in
menghadapi pemberitaan atau informasi the face of negative news or information
negatif mencegah informasi yang cenderung prevent information that tends to be
kontraproduktif; counterproductive;
c. Pengelolaan risiko reputasi pada saat krisis c. Management of reputational risk in times of
yang terintegrasi dengan kebijakan BCP crisis integrated with BCP (Business Continuity
(Business Continuity Plan). Plan) policies.
7. Risiko Stratejik 7. Strategic Risk
Kebijakan dan prosedur risiko stratejik mencakup: Strategic risk policies and procedures include:
a. Penyusunan rencana stratejik; a. Preparation of strategic plans;
b. Identifikasi dan respon atas perubahan b. Identification and response to changing
kondisi lingkungan bisnis; business environment conditions;
c. Pengukuran pencapaian dari realisasi c. Measurement of achievements from the
rencana bisnis dan kinerja sesuai jadwal yang realization of business plans and performance
ditetapkan. according to the established schedule.
8. Risiko Kepatuhan 8. Compliance Risk
Kebijakan dan prosedur risiko kepatuhan Compliance risk policies and procedures include:
mencakup:
a. Kebijakan dan Pedoman Fungsi Kepatuhan; a. Compliance Function Policies and Guidelines;
b. Rencana kerja kepatuhan yang memadai; b. Adequate compliance work plan;
c. Efektivitas penerapan manajemen risiko untuk c. The effectiveness of the application of risk
risiko kepatuhan, terutama dalam rangka management for compliance risks, especially
penyusunan kebijakan dan prosedur telah in the context of formulating policies and
sesuai dengan standar yang berlaku secara procedures in accordance with generally
umum, ketentuan, dan/ atau peraturan applicable standards, provisions, and / or
perundang-undangan. laws and regulations.
d. Ruang Lingkup Pengukuran Risiko d. The Risk Measurement Scope
Pengukuran risiko dilakukan terhadap seluruh jenis Risk measurement is carried out on all types of risks
risiko yang melekat pada kegiatan bisnis Bank untuk inherent in the Bank’s business activities to determine
mengetahui profil risiko Bank. the Bank’s risk profile.
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Pengukuran risiko digunakan sebagai acuan dalam Risk measurement is used as a reference in carrying
melakukan pengendalian, dilakukan secara berkala out control, carried out periodically both for products
baik untuk produk dan portofolio maupun seluruh and portfolios and all business activities. Risk
aktivitas bisnis. Metode pengukuran risiko dilakukan measurement methods are carried out quantitatively
secara kuantitatif dan/ atau kualitatif pada masing- and/ or qualitatively at each risk and are adjusted
masing risiko dan disesuaikan dengan karakteristik to the characteristics and complexity of business
dan kompleksitas kegiatan usaha. activities.
Pengukuran risiko melalui metode stress testing juga Risk measurement through the stress testing method
dilakukan secara berkala untuk mengetahui potensi is also carried out periodically to determine the
kerugian/ capital charge yang ditimbulkan pada potential loss / capital charge caused by disaster
kondisi disaster tentunya dengan skenario tertentu conditions, of course, with certain scenarios that
yang telah ditetapkan. have been determined.
Dalam melakukan pengukuran risiko-risiko pada In measuring risks in assessing the Bank’s risk profile
penilaian profil risiko Bank menggunakan indikator/ using indicators/parameters, namely:
parameter yaitu :
1. Risiko Kredit: 1. CreditRisk:
a. Komposisi portofolio aset dan tingkat a. Asset portfolio composition and concentration
konsentrasi; level;
b. Kualitas penyediaan dana dan kecukupan b. Quality of provision of funds and adequacy of
pencadangan; reserves;
c. Strategi penyediaan dana dan sumber c. Strategies for providing funds and sources of
timbulnya penyediaan dana; emergence of the provision of funds;
d. Faktor eksternal. d. External factors.
2. Risiko Pasar: 2. Market Risk:
a. Volume dan komposisi portfolio; a. Volume and composition of portfolio;
b. Kerugian potensial (potential loss) risiko suku b. Potential loss of interest rate risk in banking
bunga dalam banking book (interest rate risk book (IRRBB);
in banking book – IRRBB);
c. Strategi dan kebijakan bisnis (strategi bisnis c. Business strategy and policy (business
terkait suku bunga pada banking book). strategy related to interest rates in the
banking book).
3. Risiko Likuiditas: 3. Liquidity Risk:
a. Akses pada sumber-sumber pendanaan; a. Access to funding sources;
b. Komposisi dari aset, kewajiban, dan transaksi b. Composition of assets, liabilities, and
rekening administratif; administrative account transactions;
c. Konsentrasi dari aset dan kewajiban; c. Concentration of assets and liabilities;
d. Kerentanan pada kebutuhan pendanaan. d. Vulnerability to funding needs.
4. Risiko Operasional: 4. Operational Risks:
a. Karakteristik dan kompleksitas bisnis; a. Characteristics and complexity of the
business;
b. Sumber daya manusia; b. Human resources;
c. Teknologi informasi dan infrastruktur c. Information technology and supporting
pendukung; infrastructure;
d. Fraud; d. Fraud;
e. Kejadian eksternal. e. External events.
5. Risiko Hukum: 5. Legal Risks:
a. Faktor litigasi; a. Litigation factors;
b. Faktor kelemahan perikatan; b. Factor of weakness of the alliance;
c. Faktor ketiadaan/perubahan perundang- c. Factor of absence / change of legislation.
undangan.
6. Risiko Reputasi: 6. Reputation Risk:
a. Pengaruh reputasi dan pemilik Bank dan a. Influence of reputation and owner of the Bank
perusahaan terkait; and related companies;
b. Pelanggaran etika bisnis; b. Violation of business ethics;
c. Kompleksitas produk dan kerjasama bisnis c. Product complexity and business cooperation
Bank; of the Bank;
d. Frekuensi, materialitas, dan eksposur d. Frequency, materiality, and exposure to
pemberitaan negatif; negative news;
e. Frekuensi dan materialitas keluhan nasabah. e. Frequency and materiality of customer
complaints.
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7. Risiko Stratejik: 7. Strategic Risk:
a. Kesesuaian strategi dengan kondisi a. Conformity of the strategy to the conditions of
lingkungan bisnis; the business environment;
b. Strategi berisiko tinggi dan strategi berisiko b. High-risk strategies and low-risk strategies;
rendah;
c. Posisi bisnis Bank; c. The Bank’s business position;
d. Pencapaian rencana bisnis Bank. d. Achievement of the Bank’s business plan.
8. Risiko Kepatuhan: 8. Compliance Risk:
a. Jenis dan signifikansi pelanggaran; a. Type and significance of violations;
b. Frekuensi pelanggaran; b. Frequency of violations;
c. Pelanggaran terhadap ketentuan atas c. Violation of the provisions of certain financial
transaksi keuangan tertentu. transactions.
e. Pelaporan e. Reporting
Pelaporan eksposur risiko keseluruhan Bank Mestika Reporting of Bank Mestika’s overall risk exposure
disampaikan secara berkala kepada Direksi dan is submitted periodically to the Board of Directors
juga dibahas pada rapat komite Komite Manajemen and also discussed at the Risk Management
Risiko. Sedangkan pelaporan kepada Dewan Committee meeting. While reporting to the Board
Komisaris disampaikan melalui Komite Pemantau of Commissioners is submitted through the Risk
Risiko. Monitoring Committee.
Laporan yang disampaikan mencakup informasi: The report includes information:
a. Risk appetite threshold dan risk tolerance Bank; a. Risk appetite threshold dan risk tolerance Bank;
b. Tingkat Profil Risiko; b. Risk profile level;
c. Tingkat Kesehatan Bank; c. Bank soundness level;
d. Eksposur risiko secara keseluruhan yang d. Overall risk exposure which includes exposure per
mencakup eksposur per jenis risiko dan per jenis risk type and per activity type;
aktivitas;
e. Kepatuhan terhadap kebijakan dan prosedur dan e. Compliance with policies and procedures and
penetapan limit; setting limits;
f. Realisasi pelaksanaan manajemen risiko f. Realization of the implementation of risk
dibandingkan dengan tujuan dan target yang management in comparison with the goals and
ditetapkan; targets set;
g. Stress testing; g. Stress testing;
h. Kondisi makro ekonomi yang dapat berdampak h. Macroeconomic conditions that may impact on
pada Bank. the Bank.
Bagian manajemen risiko menyusun laporan Profil The risk management department prepares a Risk
Risiko dan laporan Tingkat Kesehatan Bank serta Profile report and a Bank Health Level report which
laporan lainnya yang terkait dengan manajemen is reported to the Board of Commissioners, President
risiko yang dilaporkan kepada Dewan Komisaris, Director, Compliance Director, Chairman of the Risk
Presiden Direktur, Direktur Kepatuhan, Ketua Komite Management Committee and also to the Financial
Manajemen Risiko dan juga kepada Otoritas Jasa Services Authority through the SIPENA reporting
Keuangan melalui sistem pelaporan SIPENA. system.
f. Stress Test f. Stress Testing
Bank Mestika melakukan proses stress testing Bank Mestika conducts a periodic stress testing
secara periodik untuk mengetahui dampak process to determine the impact of changes in
perubahan kondisi eksternal yang berdampak pada external conditions that have an impact on the
kinerja,kondisi likuiditas dan permodalan Bank. Bank’s performance, liquidity and capital conditions.
Pelaksanaan stress testing mencakup jenis-jenis The implementation of stress testing includes the
risiko utama yaitu risiko kredit, risiko pasar dan risiko main types of risk, namely credit risk, market risk and
likuiditas. Sejak pandemi COVID-19 menyebar pada liquidity risk. Since the COVID-19 pandemic spread
tahun 2020 hingga saat ini Bank Mestika secara in 2020 until now Bank Mestika has periodically
berkala melakukan stress testing dengan berbagai conducted stress testing with various scenarios by
skenario dengan melihat pada kondisi-kondisi terkini looking at the latest conditions that are developing.
yang berkembang.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beberapa skenario stress test yang digunakan oleh Some stress test scenarios used by Bank Mestika:
Bank Mestika:
1. Stress Test Risiko Kredit 1. Credit Risk Stress Test
Stress test dilakukan pada eksposur-eksposur Stress tests are performed on credit risk exposures
risiko kredit seperti pada: such as:
a. Sektor Ekonomi; a. Economysector;
b. Debitur Inti; b. Core Debtors;
c. Sektor Komoditas Kelapa Sawit; c. Palm Oil Commodity Sector;
d. Kualitas Kredit d. Credit Quality.
Stress Test dilakukan dengan beberapa skenario, Stress Test is carried out with several scenarios,
diantaranya: including:
a. Hypothetical Stress Scenario dengan a. Hypothetical Stress Scenario using
menggunakan pengukuran indeks concentration index measurement.
konsentrasi.
b. Historical Stress Test dengan menggunakan b. Historical Stress Test using historical data
riwayat data historis yang pernah terjadi. history that has occurred.
c. Migration collecbility dilakukan dengan c. Migration collectibility is carried out by
mengukur peningkatan kolekbilitas kredit. measuring the increase in credit collectibility.
2. Stress Test Risiko Pasar 2. Market Risk Stress Test
Stress test dilakukan menggunakan Scenario The stress test is carried out using Scenario
Sensitivity Analysis dengan asumsi terjadinya Sensitivity Analysis assuming a change in interest
perubahan suku bunga pada sisi aset dan rates on the bank’s assets and liabilities for foreign
kewajiban Bank untuk denominasi Valas dengan currency denominations by using NII GAP based
menggunakan NII GAP berdasarkan repricing on a repricing profile to determine the impact /
profile untuk mengetahui dampak/potensi potential loss on the Bank’s rentability.
kerugian (potential loss) pada rentabilitas Bank.
Stress test juga dilakukan dengan asumsi Stress test is also carried out assuming an increase
kenaikan kurs valas dengan memperhitungan in the foreign exchange rate by calculating the
PDN Bank. Stress test terhadap perubahan yield Bank’s PDN. Stress test on changes in securities
surat berharga dilakukan dengan menghitung yields is carried out by calculating the possibility
kemungkinan penurunan harga obligasi yang of a decrease in bond prices that affectthe Bank’s
berpengaruh pada permodalan Bank. capital.
3. Stress Test Risiko Likuiditas 3. Liquidity Risk Stress Test
Stress test pada risiko likuiditas dengan Stress test on liquidity risk by using a mismatch
menggunakan skenario mismatch pada maturity scenario on the maturity profile to measure the
profile untuk mengukur beban likuiditas Bank. Bank’s liquidity load.
g. Strategi Pengendalian Risiko g. Risk Control Strategies
Bank mengatur strategi pengendalian risiko melalui The Bank regulates risk control strategies through
kebijakan dan prosedur serta penetapan limit yang policies and procedures as well as setting
telah ditetapkan, melakukan stress testing dengan predetermined limits, conducting stress testing by
memproyeksi kerugian yang mungkin akan terjadi. projecting losses that may occur. Hedging, insurance,
Lindung nilai (hedging), asuransi, dan pengendalian and other controls while still paying attention to their
lainnya dengan tetap memperhatikan kesesuaiannya suitability with the Bank’s risk appetite and business
dengan risk appetite dan strategi bisnis Bank. strategy.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Kualitatif Risiko Kredit Qualitative Disclosure of Credit Risk
a. Integrasi Model Bisnis Dengan Profil Risiko Kredit a. Integration of Business Model with Credit Risk Profile
Untuk menentukan model bisnis dan terintegrasi To determine the business model and its integration
dengan profil Risiko Kredit, Bank Mestika melakukan with Credit Risk profile, Bank Mestika conducts an
penilaian tingkat kesehatan Bank dengan assessment of the Bank’s health level using a risk-
menggunakan pendekatan berdasarkan risiko yang based approach as stipulated in SEOJK No.14/
diatur didalam SEOJK No.14/SEOJK.03/2017 tentang SEOJK.03/2017 on Health Level Assessment of
Penilaian Tingkat Kesehatan Bank Umum, dengan Commercial Banks, by assessing the risk profile of
melakukan penilaian profil risiko terhadap risiko inherent risk and the quality of risk management
inheren dan kualitas penerapan manajemen risiko. implementation.
1. Penilaian Risiko Inheren 1. Inherent Risk Assessment
Didalam melakukan penilaian risiko inheren In conducting inherent risk assessment for credit
untuk risiko kredit Bank Mestika memperhatikan risk, Bank Mestika pays attention to the risks
risiko yang melekat pada kegiatan bisnis Bank, inherent in the Bank’s business activities, both
baik yang dapat dikuantifikasi maupun yang quantifiable and non-quantifiable, which have
tidak dapat dikuantifikasi, yang berpotensi the potential to affect the Bank’s financial position.
mempengaruhi posisi keuangan Bank.
Bank Mestika didalam melakukan penilaian atas Bank Mestika assesses the inherent risk of credit
risiko inheren pada risiko kredit dilakukan dengan risk by taking into account quantitative and
memperhatikan parameter atau indikator yang qualitative parameters or indicators that refer to
bersifat kuantitatif dan kualitatif yang mengacu several minimum parameters or indicators set
pada beberapa parameter atau indikator forth in SEOJK No.14/SEOJK.03/2017 concerning
minimum yang telah ditetapkan dalam SEOJK Health Level Assessment of Commercial
No.14/SEOJK.03/2017 tentang Penilaian Tingkat Banks and adding several other parameters
Kesehatan Bank Umum dan menambahkan in accordance with the characteristics and
beberapa parameter lain yang sesuai dengan complexity of the Bank’s business, such as the
karakteristik dan kompleksitas usaha Bank, seperti assessment of the Bank’s credit concentration
penilaian konsentrasi kredit Bank terkait Komoditas related to the Palm Oil Commodity which is
Kelapa Sawit dimana yang merupakan salah one of the Bank’s largest businesses (highest
satu bisnis Bank terbesar (konsentrasi tertinggi) concentration) which is considered necessary for
yang dianggap perlu dilakukan pematauan risiko continuous risk monitoring.
secara berkesinambungan.
Dalam menilai risiko inheren untuk risiko kredit, In assessing inherent risk for credit risk, the
parameter yang digunakan antara lain: parameters used include:
a. Komposisi portfolio aset dan tingkat a. Asset portfolio composition and concentration
konsentrasi level
b. Kualitas penyediaan dana dan kecukupan b. Quality of provision of funds and adequacy of
pencadangan reserves
c. Strategi penyediaan dana dan sumber c. Funding strategy and sources of fund
timbulnya penyediaan dana generation
d. Faktor eksternal d. External factors
2. Penilaian Kualitas Penerapan Manajemen Risiko 2. Assessment of the Quality of Risk Management
Implementation
Penilaian kualitas penerapan manajemen risiko Assessment of the quality of Bank Mestika’s
Bank Mestika mencerminkan penilaian terhadap risk management implementation reflects an
kecukupan sistem pengendalian risiko dengan assessment of the adequacy of the risk control
memperhatikan karakteristik, kompleksitas usaha system by taking into account the characteristics,
dan tingkat risiko yang dapat ditoleransi oleh business complexity and the level of risk that
Bank didalam menjalankan model bisnis yang can be tolerated by the Bank in running a
telah ditentukan. predetermined business model.
Penilaian kualitas penerapan manajemen risiko Assessment of the quality of credit risk
kredit dilakukan terhadap 4 (empat) aspek yang management implementation is conducted on 4
saling terkait, yaitu: (four) interrelated aspects, namely:
a. Tata Kelola risiko a. Risk governance
b. Kerangkan Manajemen Risiko b. Risk Management Framework
c. Proses Manajemen Risiko, Kecukupan Sumber c. Risk Management Process, Adequacy
Daya Manusia dan Kecukupan Sistem of Human Resources and Adequacy of
Informasi Manajemen Management Information System
d. Kecukupan Sistem Pengendalian Risiko d. Adequacy of Risk Control System
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
b. Kebijakan Manajemen Risiko Kredit dan Limit b. Credit Risk Management Policy and Limit
Bank Mestika didalam menetapkan kebijakan Bank Mestika in establishing credit risk management
manajemen risiko kredit sejalan dengan policy is in line with the Bank’s business development
perkembangan bisnis Bank dan tetap mengacu and still refers to the applicable regulatory policies
pada kebijakan Regulator yang berlaku dan and international best practices applied in Indonesian
international best practice yang diterapkan di banking.
perbankan Indonesia.
Untuk mendukung penerapan manajemen risiko To support the implementation of good risk
yang baik, Bank Mestika didalam menetapkan management, Bank Mestika in establishing risk
kebijakan manajemen risiko terkait risiko kredit management policies related to credit risk pays
memperhatikan pengendalian internal, struktur attention to internal control, organizational structure,
organisasi, pemisahan fungsi dan wewenang serta separation of functions and authorities as well as
prosedur penetapan limit. limit setting procedures.
Kebijakan dan prosedur tersebut mencakup: The policies and procedures include:
- Prosedur yang jelas untuk persetujuan penyediaan - Clear procedures for approval of provision
dana, termasuk perubahan, pembaruan, dan of funds, including changes, renewals and
pembiayaan kembali. refinancing.
- Pemastian bahwa seluruh penyediaan dana - Ensuring that all funding is provided on an arm’s
dilakukan secara terkendali (arm’s length basis). length basis.
- Kebijakan dan prosedur untuk mengidentifikasi - Policies and procedures to identify credit
adanya risiko konsentrasi kredit termasuk concentration risk, including identification of
identifikasi Risiko Kredit yang berasal dari country credit risk from country risk and transfer risk.
risk dan transfer risk.
- Metode perhitungan pencadangan yang dibentuk - The method of calculating reserves established
untuk masing-masing portofolio penyediaan for each funding portfolio, including reserves for
dana, termasuk pencadangan risiko yang berasal risks originating from country risk and transfer
dari country risk dan transfer risk. risk.
Didalam menetapkan limit risiko kredit Bank Mestika In setting credit risk limit, Bank Mestika refers to
mengacu pada strategi bisnis, profil risiko dan the business strategy, risk profile and capital plan
rencana permodalan Bank. Limit risiko Bank diatur of the Bank. The Bank’s risk limit is regulated in the
dalam Pedoman Risk Appetite yang disusun oleh Risk Appetite Guidelines prepared by the Board of
Direksi dengan review dan persetujuan dari Dewan Directors with review and approval from the Board of
Komisaris. Commissioners.
Risk Appetite Bank diterjemahkan dalam Risk The Bank’s Risk Appetite is translated into a Risk
Appetite Statement yang dijabarkan secara detail Appetite Statement which is elaborated in detail in
pada Risk Appetite Threshold dan Risk Tolerance dan the Risk Appetite Threshold and Risk Tolerance and
dikomunikasikan kepada seluruh satuan kerja terkait communicated to all relevant work units and used
dan dipergunakan untuk penilaian profil risiko kredit for credit risk profile assessment and reviewed
dan dikaji ulang secara berkala sejalan dengan arah periodically in line with the Bank’s business direction.
bisnis Bank.
c. Struktur Organisasi Manajemen Risiko Kredit c. Credit Risk Management Organizational Structure
Penerapan manajemen risiko untuk risiko kredit The implementation of risk management for credit
adalah dengan adanya fungsi control/ pengawasan risk is through the active control/supervision function
aktif Direksi dan Dewan Komisaris yang mencakup: of the Board of Directors and Board of Commissioners:
- Direksi bertanggung jawab agar seluruh aktivitas - The Board of Directors is responsible for ensuring
penyediaan dana dilakukan sesuai dengan that all funding activities are carried out in
strategi dan kebijakan Risiko Kredit yang disetujui accordance with Credit Risk strategies and
oleh Dewan Komisaris. policies approved by the Board of Commissioners.
- Direksi memastikan bahwa penerapan - The Board of Directors ensures that the
manajemen risiko dilakukan secara efektif implementation of risk management is carried
pada pelaksanaan aktivitas penyediaan dana, out effectively in the implementation of funding
antara lain memantau perkembangan dan activities, including monitoring developments and
permasalahan dalam aktivitas bisnis terkait risiko problems in business activities related to credit
kredit, termasuk penyelesaian kredit bermasalah. risk, including the resolution of non-performing
loans.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
- Dewan Komisaris memantau penyediaan dana - The Board of Commissioners monitors the
termasuk mengkaji ulang penyediaan dana provision of funds including reviewing the
dengan jumlah besar atau yang diberikan provision of funds with large amounts or those
kepada pihak terkait. provided to related parties.
Dalam penerapan manajemen risiko yang baik, In implementing good risk management, the
manajemen Bank membentuk organisasi yang Bank’s management established an organization
bertanggung jawab untuk menangani risiko kredit, responsible for handling credit risk, which consists of:
yang terdiri dari:
a. Unit Bisnis a. Business Unit
Unit yang melaksanakan aktivitas penyaluran The unit that carries out fund disbursement
dana (Marketing) yang terdapat pada setiap activities (Marketing) located in each operational
kantor operasional Bank Mestika serta melakukan office of Bank Mestika and conducts an initial
survey awal terhadap calon nasabah penerima survey of prospective customers receiving funds.
dana.
b. Divisi Kredit b. Credit Division
Divisi Kredit bertugas untuk melakukan review The Credit Division is in charge of reviewing
terhadap proposal kredit yang diajukan nasabah credit proposals submitted by customers before
sebelum dilanjutkan kepada Komite Kredit. proceeding to the Credit Committee.
c. Remedial c. Remedial
Bagian remedial melakukan penanganan dan The remedial department handles and recovers
pemulihan terhadap kredit bermasalah. non-performing loans.
d. Satuan Kerja Kepatuhan d. Compliance Working Unit
SKK melakukan complaince review atas proses SKK conducts a complaint review of the credit
pemberian kredit khususnya dalam hal legalitas granting process, especially in terms of business
usaha, KPMM, BMPK, dan konsentrasi kredit. legality, CAR, LLL, and credit concentration.
e. Komite Kredit e. Credit Committee
Memberikan persetujuan atau penolakan kredit Gives approval or rejection of credit in accordance
sesuai dengan batas wewenang yang telah with predetermined authority limits.
ditentukan.
f. Bagian Manajemen Risiko f. Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisa terhadap pengelolaan analyzes credit risk management on a regular
risiko kredit secara berkala. basis.
g. Komite Kebijakan Perkreditan g. Credit Policy Committee
Membantu Direksi dalam merumuskan kebijakan, Assists the Board of Directors in formulating
mengawasi pelaksanaan kebijakan, memantau policies, overseeing the implementation of
perkembangan dan kondisi portofolio perkreditan policies, monitoring the development and
serta memberikan saran-saran langkah condition of the credit portfolio and providing
perbaikan. suggestions for corrective measures.
d. Pengendalian Internal Risiko Kredit d. Credit Risk Internal Control
Hubungan antara fungsi manajemen Risiko Kredit, The relationship between Credit Risk management,
pengendalian risiko, kepatuhan dan audit internal risk control, compliance and internal audit functions
tercermin dalam sistem pengendalian intern Bank is reflected in Bank Mestika’s internal control system
Mestika yang diimplementasikan dengan model which is implemented with a three lines of defense
three lines of defense yang terdiri dari: model consisting of:
1. First line: 1. First line:
- Unit Bisnis yang melakukan penyaluran - Business units that disburse funds and
dana serta melakukan survey awal terhadap conduct initial surveys of prospective
calon nasabah dan sebagai risk owner yang customers and as risk owners who carry out
melakukan pengelolaan risiko terhadap risk management of the risks inherent in the
risiko yang melekat pada bisnis. Divisi Kredit business. Credit Division that reviews credit
yang melakukan review proposal kredit yang proposals submitted by business units.
diajukan oleh unit bisnis.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2. Second line: 2. Second line:
- Divisi Kredit yang melakukan review proposal – The Risk Management Division monitors and
kredit yang diajukan oleh unit bisnis. analyzes credit risk management.
- Bagian Manajemen Risiko melakukan – Compliance Unit conducts compliance review
pemantauan dan Analisa terhadap on the credit process.
pengelolaan risiko kredit.
- Satuan Kerja Kepatuhan melakukan – Compliance Unit conduct compliance review
compliance review atas proses kredit yang of the credit process.
dilakukan.
3. Third line: 3. Third line:
Audit Internal melakukan penilaian secara Internal Audit conducts an independent
independent terhadap kesesuaian proses assessment of the suitability of the credit risk
manajemen risiko kredit dan sistem pengendalian management process and internal control
intern dengan kebijakan dan prosedur yang system with policies and procedures established
ditetapkan secara internal serta kesesuaian internally as well as compliance with regulatory
dengan ketentuan regulator. requirements.
e. Pelaporan Eksposur Risiko Kredit e. Credit Risk Exposure Reporting
Fungsi Manajemen Risiko Kredit yaitu melakukan The Credit Risk Management function is to identify,
identifikasi, pengukuran, pemantauan dan measure, monitor and control risks, the results of
pengendalian risiko yang hasilnya dilaporkan kepada which are reported to the Board of Directors and the
Direksi dan Dewan Komisaris. Board of Commissioners.
Laporan-laporan yang memuat tentang eksposur Reports containing Credit Risk exposure include:
Risiko Kredit, diantaranya:
1. Laporan Risiko Inheren yang dilakukan secara 1. Inherent Risk Report which is conducted on a
bulanan monthly basis
2. Laporan Profil Risiko yang dilakukan secara 2. Risk Profile Report which is conducted on a
triwulanan quarterly basis
3. Laporan Analisa Pengelolaan Risiko dilakukan 3. Risk Management Analysis Report conducted on
secara triwulanan a quarterly basis
4. Laporan Tingkat Kesehatan Bank yang dilakukan 4. Bank Health Level Report conducted on a
secara semesteran semesterly basis
Pada laporan-laporan tersebut dilakukan proses In these reports, the process of measuring
pengukuran dan analisa risiko kredit pada and analyzing credit risk on the Bank’s credit
konsentrasi kredit Bank, Kualitas kredit Bank, concentration, the Bank’s credit quality, adequacy of
Kecukupan pencadangan, Stress test dan dilaporkan provisioning, Stress test is carried out and reported
kepada Direksi & Dewan Komisaris, serta dibahas to the Board of Directors & Board of Commissioners,
dalam Rapat Komite Pemantau Risiko dan Komite and discussed in the Risk Monitoring Committee and
Manajamen Risiko. Risk Management Committee Meetings.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
Disclosures of Net Receivables by Region - Bank Individually
31 Desember 2024 | December 31, 2024
Tagihan Bersih Berdasarkan Wilayah
Kategori Portofolio
No. Net Bills By Region
Portofolio Category
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 4.784.213 0 0
2 Tagihan Kepada Entitas Sektor Publik | Receivables on Public Sector Entities 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 172.769 119 0
5 Kredit Beragun Rumah Tinggal | Loans secured by residential property 1.367.165 231.697 98.978
6 Kredit Beragun Properti Komersial | Loans secured by commercial real estate 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
7 863.062 37.566 12.829
Loan for Land Acquisition, Land Processing and Construction
8 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
9 785.279 65.772 53.012
Receivables on micro small business and retail portofolio
10 Tagihan Kepada Korporasi | Receivable on corporate 5.053.684 1.523.548 646.417
11 Tagihan Yang Telah Jatuh Tempo | Mature receivables 25.236 5.940 1.201
12 Aset Lainnya | Other assess 771.283 82.594 38.266
Total | Amount 13.822.691 1.947.236 850.703
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosures of Net Receivables by Region - Consolidated with Subsidiaries
31 Desember 2024 | December 31, 2024
Tagihan Bersih Berdasarkan Wilayah
Kategori Portofolio
No. Net Bills By Region
Portofolio Category
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 4.784.213 0 0
2 Tagihan Kepada Entitas Sektor Publik | Receivables on Public Sector Entities 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 183.081 119 0
5 Kredit Beragun Rumah Tinggal | Loans secured by residential property 1.367.165 231.697 98.978
6 Kredit Beragun Properti Komersial | Loans secured by commercial real estate 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
7 863.062 37.566 12.829
Loan for Land Acquisition, Land Processing and Construction
8 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
9 806.784 65.772 53.012
Receivables on micro small business and retail portofolio
10 Tagihan Kepada Korporasi | Receivable on corporate 5.053.684 1.523.548 646.417
11 Tagihan Yang Telah Jatuh Tempo | Mature receivables 25.236 5.940 1.201
12 Aset Lainnya | Other assess 777.225 82.594 38.266
Total | Amount 13.860.450 1.947.236 850.703
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
31 Desember 2023 | December 31, 2023
Tagihan Bersih Berdasarkan Wilayah
Net Bills By Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 3 Etc
(6) (7) (8) (9) (10) (11) (12)
0 4.784.213 5.701.011 0 0 0 5.701.011
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 172.888 210.661 119 0 0 210.780
0 1.697.840 1.238.755 184.966 79.198 0 1.502.919
0 0 0 0 0 0 0
0 913.457 822.220 67.638 6.359 0 896.217
0 0 0 0 0 0 0
0 904.063 589.216 46.624 37.655 0 673.495
0 7.223.649 4.432.556 1.377.945 476.613 0 6.287.114
0 32.377 63.477 559 707 0 64.743
0 892.143 660.864 80.027 36.617 0 777.508
0 16.620.630 13.718.760 1.757.878 637.149 0 16.113.787
(dalam jutaan rupiah | in million rupiah)
31 Desember 2023 | December 31, 2023
Tagihan Bersih Berdasarkan Wilayah
Net Bills By Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 3 Etc
(6) (7) (8) (9) (10) (11) (12)
0 4.784.213 5.701.011 0 0 0 5.701.011
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 183.200 216.829 119 0 0 216.948
0 1.697.840 1.238.755 184.966 79.198 0 1.502.919
0 0 0 0 0 0 0
0 913.457 822.220 67.638 6.359 0 896.217
0 0 0 0 0 0 0
0 925.568 594.225 46.624 37.655 0 678.504
0 7.223.649 4.432.556 1.377.945 476.613 0 6.287.114
0 32.377 63.477 559 707 0 64.743
0 898.085 666.692 80.027 36.617 0 783.336
0 16.658.389 13.735.765 1.757.878 637.149 0 16.130.792
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Disclosure of Net Receivables Based on Remaining Contract Period - Bank Individually
31 Desember 2024 | December 31, 2024
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio
No. Net receivables based on contract time period
Portofolio Category
> 1 tahun years > 3 tahun years
≤ 1 tahun years s.d s.d > 5 tahun years
3 tahun years 5 tahun years
(1) (2) (3) (4) (5) (6)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 1.575.834 488.646 92.998 2.178.263
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga
Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and international
Institution
4 Tagihan Kepada Bank | Receivable on Banks 92.252 39.475 0 0
Kredit Beragun Rumah Tinggal
5 23.997 207.318 288.321 1.178.204
Loans secured by residential property
Kredit Beragun Properti Komersial
6 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
7 280.850 470.808 59.998 101.801
Loan for Land Acquisition, Land Processing and Construction
8 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
9 339.339 173.775 171.395 219.554
Receivables on micro small business and retail portofolio
10 Tagihan Kepada Korporasi | Receivable on corporate 2.388.530 1.498.404 995.389 2.341.326
11 Tagihan Yang Telah Jatuh Tempo | Mature receivables 8.229 2.436 4.170 17.542
12 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 4.709.031 2.880.862 1.612.271 6.036.690
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak – Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosure of Net Receivables Based on Remaining Contract Period – Consolidated with Subsidiaries
31 Desember 2024 | December 31, 2024
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio
No. Net receivables based on contract time period
Portofolio Category
> 1 tahun years > 3 tahun years
≤ 1 tahun years s.d s.d > 5 tahun years
3 tahun years 5 tahun years
(1) (2) (3) (4) (5) (6)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 1.575.834 488.646 92.998 2.178.263
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga
Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and international
Institution
4 Tagihan Kepada Bank | Receivable on Banks 100.670 39.475 0 0
Kredit Beragun Rumah Tinggal
5 23.997 207.318 288.321 1.178.204
Loans secured by residential property
Kredit Beragun Properti Komersial
6 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
7 280.850 470.808 59.998 101.801
Loan for Land Acquisition, Land Processing and Construction
8 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
9 339.339 173.775 171.395 241.059
Receivables on micro small business and retail portofolio
10 Tagihan Kepada Korporasi | Receivable on corporate 2.388.530 1.498.404 995.389 2.341.326
11 Tagihan Yang Telah Jatuh Tempo | Mature receivables 8.229 2.436 4.170 17.542
12 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 4.717.449 2.880.862 1.612.271 6.058.195
348 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 349
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
31 Desember 2023 | December 31, 2023
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
> 1 tahun years > 3 tahun years
Non-Kontraktual Non-Kontraktual
Total ≤ 1 tahun years s.d s.d > 5 tahun years Total
Non-contractual Non-contractual
3 tahun years 5 tahun years
(7) (8) (9) (10) (11) (12) (13) (14)
448.472 4.784.213 1.394.092 240.544 766.929 3.144.790 154.656 5.701.011
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
41.161 172.888 175.139 0 0 0 35.641 210.780
0 1.697.840 22.985 173.818 286.679 1.019.437 0 1.502.919
0 0 0 0 0 0 0 0
0 913.457 185.133 438.336 159.904 112.844 0 896.217
0 0 0 0 0 0 0 0
0 904.063 320.193 122.032 79.798 151.472 0 673.495
0 7.223.649 2.088.152 1.210.463 1.387.757 1.600.742 0 6.287.114
0 32.377 4.687 10.065 9.127 40.864 0 64.743
892.143 892.143 0 0 0 0 777.508 777.508
1.381.776 16.620.630 4.190.381 2.195.258 2.690.194 6.070.149 967.805 16.113.787
(dalam jutaan rupiah | in million rupiah)
31 Desember 2023 | December 31, 2023
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
> 1 tahun years > 3 tahun years
Non-Kontraktual Non-Kontraktual
Total ≤ 1 tahun years s.d s.d > 5 tahun years Total
Non-contractual Non-contractual
3 tahun years 5 tahun years
(7) (8) (9) (10) (11) (12) (13) (14)
448.472 4.784.213 1.394.092 240.544 766.929 3.144.790 154.656 5.701.011
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
43.055 183.200 177.464 0 0 0 39.484 216.948
0 1.697.840 22.985 173.818 286.679 1.019.437 0 1.502.919
0 0 0 0 0 0 0 0
0 913.457 185.133 438.336 159.904 112.844 0 896.217
0 0 0 0 0 0 0 0
0 925.568 320.193 122.032 79.798 156.481 0 678.504
0 7.223.649 2.088.152 1.210.463 1.387.757 1.600.742 0 6.287.114
0 32.377 4.687 10.065 9.127 40.864 0 64.743
898.085 898.085 0 0 0 0 783.336 783.336
1.389.612 16.658.389 4.192.706 2.195.258 2.690.194 6.075.158 977.476 16.130.792
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 349
Page 350
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi-Bank secara Individual
Disclosure of Net Claims by Economic Sector - Bank Individually
Tagihan
Kepada Bank
Tagihan Pembangunan
Tagihan Kepada Multilateral
dan Lembaga Tagihan
Kepada Entitas Sektor
Sektor Ekonomi Internasional Kepada Bank
No. Pemerintah Publik Receivable on
Economy Sector Receivable on
Receivable on Receivable on multilateral banks
sovereign public sector development
entities banks and
international
institution
(1) (2) (3) (4) (5) (6)
31 Desember 2024 | Desember 31, 2024
Pertanian, Kehutanan, dan Perikanan 0 0 0 0
1
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi 0 0 0 0
4
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur 0 0 0 0
Ulang Sampah
5
Waste Water Management, Waste Management and Recycling of
Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil 0 0 0 0
dan Sepeda Motor
7
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan 0 0 0 0
8
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum 0 0 0 0
9 Minum Provision of Accommodation and Provision of Drinking
Food
10 Informasi dan Komunikasi | Information and communication 0 0 0 0
Aktivitas Keuangan dan Asuransi 0 0 0 0
11
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis 0 0 0 0
13
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, 0 0 0 0
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya
14
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial 0 0 0 0
Wajib
15
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial 0 0 0 0
17
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi 0 0 0 0
18
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja 0 0 0 0
20
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional 0 0 0 0
21 Lainnya
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 4.784.213 0 0 172.888
Total | Amount 4.784.213 0 0 172.888
350 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 351
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Pengadaan
Tagihan
Tanah,
Kepada Usaha
Kredit Beragun Kredit Beragun Pengolahan Kredit Tagihan Yang
Mikro, Usaha Tagihan
Rumah Properti Tanah dan Pegawai/ Telah Jatuh
Kecil dan Kepada
Tinggal Komersial Konstruksi Pensiunan Tempo Aset Lainnya
Portofolio Ritel Korporasi
secured by Loans secured Land Employee/ Tempo Others asset
Receivable on Receivable on
residential by commercial Acquisition, retirement Mature
micro, small corporate
property property Land loans receivable
business and
Processing and
retail portofolio
Construction
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 13.876 1.129.008 2.034 0
0 0 0 0 12.971 101.396 0 0
0 0 0 0 56.426 2.209.634 3.303 0
0 0 0 0 0 0 0 0
0 0 0 0 2.791 0 0 0
0 0 585.211 0 25.453 44.953 1.572 0
0 0 0 0 341.045 1.276.417 9.142 0
0 0 0 0 79.126 1.084.064 0 0
0 0 0 0 16.302 389.536 0 0
0 0 0 0 6 0 0 0
0 0 0 0 0 254.122 0 0
0 0 328.246 0 899 62.421 0 0
0 0 0 0 3.817 3.181 199 0
0 0 0 0 22.180 345.600 0 0
0 0 0 0 0 0 0 0
0 0 0 0 1.894 21.420 0 0
0 0 0 0 3.226 1.347 0 0
0 0 0 0 0 0 0 0
0 0 0 0 9.566 1.815 969 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.697.840 0 0 0 314.485 298.735 15.158 892.143
1.697.840 0 913.457 0 904.063 7.223.649 32.377 892.143
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 351
Page 352
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan
Kepada Bank
Tagihan Pembangunan
Tagihan Kepada Multilateral
dan Lembaga Tagihan
Kepada Entitas Sektor
Sektor Ekonomi Internasional Kepada Bank
No. Pemerintah Publik Receivable on
Economy Sector Receivable on
Receivable on Receivable on multilateral banks
sovereign public sector development
entities banks and
international
institution
(1) (2) (3) (4) (5) (6)
31 Desember 2023 | December 31, 2023
Pertanian, Kehutanan, dan Perikanan 0 0 0 0
1
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi 0 0 0 0
4
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur 0 0 0 0
Ulang Sampah
5
Waste Water Management, Waste Management and Recycling of
Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil 0 0 0 0
dan Sepeda Motor
7
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan 0 0 0 0
8
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum 0 0 0 0
9 Minum Provision of Accommodation and Provision of Drinking
Food
10 Informasi dan Komunikasi | Information and communication 0 0 0 0
Aktivitas Keuangan dan Asuransi 0 0 0 0
11
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis 0 0 0 0
13
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, 0 0 0 0
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya
14
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial 0 0 0 0
Wajib
15
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial 0 0 0 0
17
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi 0 0 0 0
18
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja 0 0 0 0
20
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional 0 0 0 0
21 Lainnya
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 5.701.011 0 0 210.780
Total | Amount 5.701.011 0 0 210.780
352 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 353
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Pengadaan
Tagihan
Tanah,
Kepada Usaha
Kredit Beragun Kredit Beragun Pengolahan Kredit Tagihan Yang
Mikro, Usaha Tagihan
Rumah Properti Tanah dan Pegawai/ Telah Jatuh
Kecil dan Kepada
Tinggal Komersial Konstruksi Pensiunan Tempo Aset Lainnya
Portofolio Ritel Korporasi
secured by Loans secured Land Employee/ Tempo Others asset
Receivable on Receivable on
residential by commercial Acquisition, retirement Mature
micro, small corporate
property property Land loans receivable
business and
Processing and
retail portofolio
Construction
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 12.028 946.073 19.036 0
0 0 0 4.836 43.467 0 0
0 0 0 34.546 1.587.382 8.051 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 556.523 0 9.099 21.464 321 0
0 0 0 260.829 1.099.868 2.757 0
0 0 0 58.191 965.427 0 0
0 0 0 3.425 437.033 3.503 0
0 0 0 80 152 0 0
0 0 0 0 308.056 0 0
0 0 335.122 0 383 22.093 22.100 0
0 0 0 1.961 3.159 279 0
0 0 0 21.166 396.980 0 0
0 0 0 0 0 0 0
0 0 0 1.563 24.218 14 0
0 0 0 4.631 35 0 0
0 0 0 0 0 0 0
0 0 0 5.605 5.844 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
1.502.919 0 4.572 0 255.152 425.863 8.682 777.508
1.502.919 0 896.217 0 673.495 6.287.114 64.743 777.508
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 353
Page 354
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Konsolidasi dengan
Perusahaan Anak
Disclosure of Net Claims by Economic Sector - Consolidated with Subsidiaries
Tagihan
Kepada Bank
Tagihan Pembangunan
Tagihan Kepada Multilateral
dan Lembaga Tagihan
Kepada Entitas Sektor
Sektor Ekonomi Internasional Kepada Bank
No. Pemerintah Publik Receivable on
Economy Sector Receivable on
Receivable on Receivable on multilateral banks
sovereign public sector development
entities banks and
international
institution
(1) (2) (3) (4) (5) (6)
31 Desember 2024 | Desember 31, 2024
1 Pertanian, Kehutanan, dan Perikanan 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
4 Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi 0 0 0 0
Dingin Electricity, gas and water
5 Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur 0 0 0 0
Ulang Sampah
Waste Water Management, Waste Management and Recycling of
Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil 0 0 0 0
dan Sepeda Motor
Large trade and retail; Car and Motorcycle Repair and
Maintenance
8 Pengangkutan dan Pergudangan 0 0 0 0
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum 0 0 0 0
Minum Provision of Accommodation and Provision of Drinking
Food
10 Informasi dan Komunikasi | Information and communication 0 0 0 0
11 Aktivitas Keuangan dan Asuransi 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
13 Aktivitas Profesi, Ilmiah dan Teknis 0 0 0 0
Professional, Scientific and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, 0 0 0 0
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial 0 0 0 0
Wajib
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 0 0 0 0
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial 0 0 0 0
Human Health Activities and Social Activities
18 Kesenian, Hiburan, dan Rekreasi 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja 0 0 0 0
Household Activities as An Employer
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional 0 0 0 0
Lainnya
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 4.784.213 0 0 183.200
Total | Amount 4.784.213 0 0 183.200
354 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 355
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Pengadaan
Tagihan
Tanah,
Kepada Usaha
Kredit Beragun Kredit Beragun Pengolahan Kredit Tagihan Yang
Mikro, Usaha Tagihan
Rumah Properti Tanah dan Pegawai/ Telah Jatuh
Kecil dan Kepada
Tinggal Komersial Konstruksi Pensiunan Tempo Aset Lainnya
Portofolio Ritel Korporasi
secured by Loans secured Land Employee/ Tempo Others asset
Receivable on Receivable on
residential by commercial Acquisition, retirement Mature
micro, small corporate
property property Land loans receivable
business and
Processing and
retail portofolio
Construction
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 13.876 1.129.008 2.034 0
0 0 0 0 12.971 101.396 0 0
0 0 0 0 56.426 2.209.634 3.303 0
0 0 0 0 0 0 0 0
0 0 0 0 2.791 0 0 0
0 0 585.211 0 25.453 44.953 1.572 0
0 0 0 0 341.045 1.276.417 9.142 0
0 0 0 0 79.126 1.084.064 0 0
0 0 0 0 16.302 389.536 0 0
0 0 0 0 6 0 0 0
0 0 0 0 0 254.122 0 0
0 0 328.246 0 899 62.421 0 0
0 0 0 0 3.817 3.181 199 0
0 0 0 0 22.180 345.600 0 0
0 0 0 0 0 0 0 0
0 0 0 0 1.894 21.420 0 0
0 0 0 0 3.226 1.347 0 0
0 0 0 0 0 0 0 0
0 0 0 0 9.566 1.815 969 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.697.840 0 0 0 335.990 298.735 15.158 898.085
1.697.840 0 913.457 0 925.568 7.223.649 32.377 898.085
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 355
Page 356
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan
Kepada Bank
Tagihan Pembangunan
Tagihan Kepada Multilateral
dan Lembaga Tagihan
Kepada Entitas Sektor
Sektor Ekonomi Internasional Kepada Bank
No. Pemerintah Publik Receivable on
Economy Sector Receivable on
Receivable on Receivable on multilateral banks
sovereign public sector development
entities banks and
international
institution
(1) (2) (3) (4) (5) (6)
31 Desember 2023 | December 31, 2023
1 Pertanian, Kehutanan, dan Perikanan 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
4 Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi 0 0 0 0
Dingin Electricity, gas and water
5 Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur 0 0 0 0
Ulang Sampah
Waste Water Management, Waste Management and Recycling of
Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil 0 0 0 0
dan Sepeda Motor
Large trade and retail; Car and Motorcycle Repair and
Maintenance
8 Pengangkutan dan Pergudangan 0 0 0 0
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum 0 0 0 0
Minum Provision of Accommodation and Provision of Drinking
Food
10 Informasi dan Komunikasi | Information and communication 0 0 0 0
11 Aktivitas Keuangan dan Asuransi 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
13 Aktivitas Profesi, Ilmiah dan Teknis 0 0 0 0
Professional, Scientific and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, 0 0 0 0
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial 0 0 0 0
Wajib
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 0 0 0 0
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial 0 0 0 0
Human Health Activities and Social Activities
18 Kesenian, Hiburan, dan Rekreasi 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja 0 0 0 0
Household Activities as An Employer
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional 0 0 0 0
Lainnya
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 5.701.011 0 0 216.948
Total | Amount 5.701.011 0 0 216.948
356 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 357
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Pengadaan
Tagihan
Tanah,
Kepada Usaha
Kredit Beragun Kredit Beragun Pengolahan Kredit Tagihan Yang
Mikro, Usaha Tagihan
Rumah Properti Tanah dan Pegawai/ Telah Jatuh
Kecil dan Kepada
Tinggal Komersial Konstruksi Pensiunan Tempo Aset Lainnya
Portofolio Ritel Korporasi
secured by Loans secured Land Employee/ Tempo Others asset
Receivable on Receivable on
residential by commercial Acquisition, retirement Mature
micro, small corporate
property property Land loans receivable
business and
Processing and
retail portofolio
Construction
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 12.028 946.073 19.036 0
0 0 0 4.836 43.467 0 0
0 0 0 34.546 1.587.382 8.051 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 556.523 0 9.099 21.464 321 0
0 0 0 260.829 1.099.868 2.757 0
0 0 0 58.191 965.427 0 0
0 0 0 3.425 437.033 3.503 0
0 0 0 80 152 0 0
0 0 0 0 308.056 0 0
0 0 335.122 0 383 22.093 22.100 0
0 0 0 1.961 3.159 279 0
0 0 0 21.166 396.980 0 0
0 0 0 0 0 0 0
0 0 0 1.563 24.218 14 0
0 0 0 4.631 35 0 0
0 0 0 0 0 0 0
0 0 0 5.605 5.844 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
1.502.919 0 4.572 0 260.161 425.863 8.682 783.336
1.502.919 0 896.217 0 678.504 6.287.114 64.743 783.336
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 357
Page 358
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
Disclosure by Region Bills and Reserves – Bank Individually
Posisi Tanggal Laporan 31 Desember 2024
Position Of Report Date December 31, 2024
Keterangan
No. Wilayah | Region
Description
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan | Receivables 13.917.363 1.958.666 852.716
Tagihan yang mengalami peningkatan dan
2 pemburukan risiko kredit (Stage 2 dan Stage 3) 384.434 108.528 6.544
Increased receivables and credit risk management
a. Belum jatuh tempo | Outstanding 381.465 108.528 6.064
b. Telah jatuh tempo | Mature 2.969 0 480
3 CKPN – Stage 1 32.797 8.361 1.511
4 CKPN – Stage 2 7.848 821 651
5 CKPN – Stage 3 86.825 10.609 1.361
6 Tagihan yang dihapus buku | Written off receivable 43.676 0 0
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosure by Region Bills and Reserves - Consolidated with Subsidiaries
Posisi Tanggal Laporan 31 Desember 2024
Position Of Report Date December 31, 2024
Keterangan
No. Wilayah | Region
Description
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan | Receivables 13.955.122 1.958.666 852.716
Tagihan yang mengalami peningkatan dan
2 pemburukan risiko kredit (Stage 2 dan Stage 3) 384.943 108.528 6.544
Increased receivables and credit risk management
a. Belum jatuh tempo | Outstanding 381.974 108.528 6.064
b. Telah jatuh tempo | Mature 2.969 0 480
3 CKPN – Stage 1 32.942 8.361 1.511
4 CKPN – Stage 2 7.848 821 651
5 CKPN – Stage 3 86.825 10.609 1.361
6 Tagihan yang dihapus buku | Written off receivable 43.691 0 0
358 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 359
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Wilayah | Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 1 Etc
(6) (7) (8) (9) (10) (11) (12)
0 16.728.745 13.797.297 1.773.059 637.747 0 16.208.103
0 499.506 294.660 102.476 2.457 0 399.593
0 496.057 289.314 101.594 2.457 0 393.365
0 3.449 5.346 882 0 0 6.228
0 42.669 45.124 11.621 2.218 0 58.963
0 9.320 11.020 10.390 250 0 21.660
0 98.795 67.517 4.791 348 0 72.656
0 43.676 25.887 17.743 2.459 0 46.089
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Wilayah | Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 1 Etc
(6) (7) (8) (9) (10) (11) (12)
0 16.766.504 13.814.302 1.773.059 637.747 0 16.225.108
0 500.015 295.376 102.476 2.457 0 400.309
0 496.566 290.019 101.594 2.457 0 394.070
0 3.449 5.357 882 0 0 6.239
0 42.814 45.145 11.621 2.218 0 58.984
0 9.320 11.020 10.390 250 0 21.660
0 98.795 67.534 4.791 349 0 72.674
0 43.691 25.887 17.743 2459 0 46.089
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 359
Page 360
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosures of Bills and Reserves by Economic Sector – Bank Individually
Tagihan yang Mengalami
Penurunan Nilai
Sektor Ekonomi Tagihan Impaired receivable
No.
Economy Sector Receivables Belum Jatuh Telah jatuh
Tempo tempo
Outstanding tempo Mature
(1) (2) (3) (4) (5)
31 Desember 2024 | Desember 31, 2024
Pertanian, Kehutanan, dan Perikanan
1 1.173.200 1.169.557 3.643
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 114.367 114.367 0
3 Industri Pengolahan | Manufacturing 2.275.529 2.266.531 8.998
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi
4 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur
Ulang Sampah
5 2.791 2.791 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 667.290 663.831 3.459
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.635.635 1.619.216 16.419
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.165.774 1.165.718 56
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 Minum Provision of Accommodation and Provision of Drinking 411.478 411.478 0
Food
10 Informasi dan Komunikasi | Information and communication 7 7 0
Aktivitas Keuangan dan Asuransi |
11 254.122 254.122 0
Financial and Insurance Activities
12 Real Estat | Real estate 410.113 410.113 0
Aktivitas Profesi, Ilmiah dan Teknis
13 7.331 6.998 333
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 368.013 367.780 233
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan
Jaminan Sosial Wajib
15 0 0 0
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 23.314 23.314 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.572 4.572 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 13.675 11.387 2.288
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya 0 0 0
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.201.534 8.165.620 35.914
Total | Amount 16.728.745 16.657.402 71.343
360 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 361
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai (CKPN) penurunan nilai (CKPN) penurunan nilai (CKPN)
Tagihan yang dihapus buku
Stage-1 Stage-2 Stage-3
Written off receivable
Individual reserved for Collective reserved for Collective reserved for
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.351 8 28.272 38.016
234 0 0 0
5.314 0 6.166 0
0 0 0 0
8 0 0 0
6.566 0 10.102 0
8.553 1.514 7.518 4.951
1.646 278 2.307 0
1.283 0 5.639 0
0 0 0 0
1.018 0 0 0
986 2.400 16.146 0
26 0 134 0
581 0 233 0
0 0 0 0
672 0 0 0
8 0 0 0
0 0 0 0
31 0 1.326 0
0 0 0 0
0 0 0 0
0 0 0 0
14.392 5.120 20.952 709
42.669 9.320 98.795 43.676
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 361
Page 362
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan yang Mengalami
Penurunan Nilai
Sektor Ekonomi Tagihan Impaired receivable
No.
Economy Sector Receivables Belum Jatuh Telah jatuh
Tempo tempo
Outstanding tempo Mature
(1) (2) (3) (4) (5)
31 Desember 2023 | December 31, 2023
Pertanian, Kehutanan, dan Perikanan
1 999.090 958.884 40.206
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 48.303 48.303 0
3 Industri Pengolahan | Manufacturing 1.630.251 1.622.012 8.239
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi
4 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur
Ulang Sampah
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 599.648 599.169 479
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.375.089 1.365.371 9.718
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.024.233 1.024.123 110
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 Minum Provision of Accommodation and Provision of Drinking 445.041 440.460 4.581
Food
10 Informasi dan Komunikasi | Information and communication 232 232 0
Aktivitas Keuangan dan Asuransi |
11 308.056 308.056 0
Financial and Insurance Activities
12 Real Estat | Real estate 395.931 357.597 38.334
Aktivitas Profesi, Ilmiah dan Teknis
13 5.499 5.150 349
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 418.455 418.146 309
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib
15 0 0 0
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 25.818 25.781 37
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.666 4.666 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 11.965 11.785 180
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya 0 0 0
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.915.826 8.889.876 25.950
Total | Amount 16.208.103 16.079.611 128.492
362 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 363
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai (CKPN) penurunan nilai (CKPN) penurunan nilai (CKPN)
Tagihan yang dihapus buku
Stage-1 Stage-2 Stage-3
Written off receivable
Individual reserved for Collective reserved for Collective reserved for
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.416 382 21.571 109
161 0 0 0
3.723 0 272 2.511
0 0 0 0
0 0 0 0
2.033 5.111 7.129 0
4.118 3.970 7.666 14.585
3.001 43 572 245
2.362 0 1.080 1.000
1 0 0 0
10.279 0 0 0
8.083 0 16.233 0
9 30 70 0
1.781 0 309 0
0 0 0 0
734 0 23 0
20 0 0 151
0 0 0 0
18 334 181 0
0 0 0 0
0 0 0 0
0 0 0 0
21.224 11.790 17.550 27.488
58.963 21.660 72.656 46.089
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 363
Page 364
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi-Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosures of Bills and Reserves by Economic Sector - Consolidated with Subsidiaries
Tagihan yang Mengalami
Penurunan Nilai
Sektor Ekonomi Tagihan Impaired receivable
No.
Economy Sector Receivables Belum Jatuh Telah jatuh
Tempo tempo
Outstanding tempo Mature
(1) (2) (3) (4) (5)
31 Desember 2024 | Desember 31, 2024
Pertanian, Kehutanan, dan Perikanan
1 1.173.200 1.169.557 3.643
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 116.403 116.403 0
3 Industri Pengolahan | Manufacturing 2.284.409 2.275.411 8.998
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi
4 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur
Ulang Sampah
5 2.791 2.791 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 670.469 667.010 3.459
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.637.683 1.621.264 16.419
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.166.538 1.166.482 56
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 Minum Provision of Accommodation and Provision of Drinking 411.557 411.557 0
Food
10 Informasi dan Komunikasi | Information and communication 7 7 0
Aktivitas Keuangan dan Asuransi |
11 254.122 254.122 0
Financial and Insurance Activities
12 Real Estat | Real estate 410.113 410.113 0
Aktivitas Profesi, Ilmiah dan Teknis
13 7.331 6.998 333
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 368.013 367.780 233
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib
15 0 0 0
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 23.314 23.314 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.572 4.572 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 4 4 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 13.762 11.474 2.288
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 4.428 4.428 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya 0 0 0
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.217.788 8.181.874 35.914
Total | Amount 16.766.504 16.695.161 71.343
364 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 365
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai (CKPN) penurunan nilai (CKPN) penurunan nilai (CKPN)
Tagihan yang dihapus buku
Stage-1 Stage-2 Stage-3
Written off receivable
Individual reserved for Collective reserved for Collective reserved for
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.351 8 28.272 38.031
244 0 0 0
5.329 0 6.166 0
0 0 0 0
8 0 0 0
6.581 0 10.102 0
8.563 1.514 7.518 4.951
1.649 278 2.307 0
1.284 0 5.639 0
0 0 0 0
1.018 0 0 0
986 2.400 16.146 0
26 0 134 0
581 0 233 0
0 0 0 0
671 0 0 0
8 0 0 0
0 0 0 0
32 0 1.326 0
21 0 0 0
0 0 0 0
0 0 0 0
14.462 5.120 20.952 709
42.814 9.320 98.795 43.691
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 365
Page 366
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan yang Mengalami
Penurunan Nilai
Sektor Ekonomi Tagihan Impaired receivable
No.
Economy Sector Receivables Belum Jatuh Telah jatuh
Tempo tempo
Outstanding tempo Mature
(1) (2) (3) (4) (5)
31 Desember 2023 | December 31, 2023
Pertanian, Kehutanan, dan Perikanan
1 999.125 958.919 40.206
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 48.303 48.303 0
3 Industri Pengolahan | Manufacturing 1.630.457 1.622.218 8.239
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingi
4 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur
Ulang Sampah
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 600.278 599.799 479
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.375.302 1.365.584 9.718
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.024.294 1.024.184 110
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 Minum Provision of Accommodation and Provision of Drinking 445.076 440.494 4.582
Food
10 Informasi dan Komunikasi | Information and communication 232 232 0
Aktivitas Keuangan dan Asuransi |
11 308.056 308.056 0
Financial and Insurance Activities
12 Real Estat | Real estate 395.989 357.655 38.334
Aktivitas Profesi, Ilmiah dan Teknis
13 5.499 5.150 349
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 418.455 418.146 309
Rental and Lease Activities Without Option Rights, Employment,
Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial
Wajib
15 0 0 0
Mandatory Government, Defense, and Social Security
Administrations
16 Pendidikan | Education 25.818 25.781 37
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.666 4.666 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 35 35 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 12.089 11.909 180
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya 0 0 0
International institution and other extra international agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.931.434 8.905.472 25.962
Total | Amount 16.225.108 16.096.603 128.505
366 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 367
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai (CKPN) penurunan nilai (CKPN) penurunan nilai (CKPN)
Tagihan yang dihapus buku
Stage-1 Stage-2 Stage-3
Written off receivable
Individual reserved for Collective reserved for Collective reserved for
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.436 382 21.571 109
161 0 0 0
3.724 0 272 2.511
0 0 0 0
0 0 0 0
2.033 5.111 7.131 0
4.118 3.970 7.667 14.585
3.001 43 572 245
2.362 0 1.080 1.000
1 0 0 0
10.279 0 0 0
8.083 0 16.233 0
9 30 70 0
1.781 0 309 0
0 0 0 0
734 0 23 0
20 0 0 151
0 0 0 0
18 334 181 0
0 0 0 0
0 0 0 0
0 0 0 0
21.224 11.790 17.565 27.492
58.984 21.660 72.674 46.093
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 367
Page 368
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai-Bank secara Individual
Disclosure of Details of Reserve Mutations in Impairment Losses – Bank individually
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2024 31 Desember 2023
Keterangan Position Of Report Date Position Of Report Date
No.
Description December 31, 2024 December 31, 2023
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8)
Saldo awal CKPN
1 58.963 21.660 72.656 53.861 12.337 91.119
Beginning balance CKPN
Pembentukan (pemulihan) CKPN pada periode
2 berjalan (Net) -16.294 -12.340 69.815 5.187 9.707 27.157
Formation (recovery) CKPN in the current period net)
2.a. Pembentukan CKPN pada periode berjalan
3.025 9.269 83.481 31.831 18.621 32.303
CKPN formation in the current period
2.b. Pemulihan CKPN pada periode berjalan
19.319 21.609 13.666 26.644 8.914 5.146
CKPN recovery in the current period
CKPN yang digunakan untuk melakukan hapus buku
atas tagihan pada periode berjalan
3 0 0 43.676 84 384 45.620
CKPN Used to written off on the receivables at
current period
Pembentukan (pemulihan) lainnya pada periode
berjalan
4 0 0 0 -1 0 0
Others formation (recovery) in the current period
(net)
Saldo akhir CKPN
42.669 9.320 98.795 58.963 21.660 72.656
Ending balance CKPN
368 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 369
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai-Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosure of Details of Reserve Mutations in Impairment Losses - Consolidated with
Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2024 31 Desember 2023
Keterangan Position Of Report Date Position Of Report Date
No.
Description December 31, 2024 December 31, 2023
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8)
Saldo awal CKPN
1 58.985 21.660 72.674 53.861 12.337 91.119
Beginning balance CKPN
Pembentukan (pemulihan) CKPN pada periode
2 berjalan (Net) -16.171 -12.340 69.812 5.208 9.707 27.175
Formation (recovery) CKPN in the current period net)
2.a. Pembentukan CKPN pada periode berjalan
3.252 9.269 83.481 31.852 18.621 32.320
CKPN formation in the current period
2.b. Pemulihan CKPN pada periode berjalan
19.423 21.609 13.669 26.644 8.914 5.145
CKPN recovery in the current period
CKPN yang digunakan untuk melakukan hapus buku
atas tagihan pada periode berjalan
3 0 0 43.691 84 384 45.620
CKPN Used to written off on the receivables at
current period
Pembentukan (pemulihan) lainnya pada periode
berjalan
4 0 0 0 -1 0 0
Others formation (recovery) in the current period
(net)
Saldo akhir CKPN
42.814 9.320 98.795 58.984 21.660 72.674
Ending balance CKPN
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 369
Page 370
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank
secara Individual
Disclosures of Net Claims Based on Portfolio Categories and Rating Scale - Bank individually
Lembaga
Pemeringkat
Rating Institution Peringkat Jangka Panjang
Peringkat Jangka Pendek Short time rating
Standard and Poor's AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Kategori Portofolio
No. Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat Efek idAA+ s.d id BBB+ s.d id
idAAA idA+ s.d idA-
Indonesia idAA- BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 4.784.213
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and
international Institution
Tagihan Kepada Bank
4 167.806 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 0 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
6 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah
dan Konstruksi
7 0 0 0 0
Loan for Land Acquisition, Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
9 0 0 0 0
Receivables on micro small business and retail
portofolio
Tagihan Kepada Korporasi
10 0 0 79.119 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
11
Mature receivables
Aset Lainnya
12
Other assess
Total | Amount 167.806 0 79.119 4.784.213
370 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 371
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024
Position Of Report Date December 31, 2024
Tagihan Bersih
Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari
BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3
A-3
BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 Tanpa
Total
Kurang dari Peringkat
Ba1 s.d Ba3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Amount
P-3 Without ratings
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
id BB+ s.d Kurang dari Kurang dari
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
id BB- id B- idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 4.784.213
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 5.082 172.888
0 0 0 0 0 0 0 1.697.840 1.697.840
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 913.457 913.457
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 904.063 904.063
0 0 0 0 0 0 0 7.144.530 7.223.649
32.377 32.377
892.143 892.143
0 0 0 0 0 0 0 11.589.492 16.620.630
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 371
Page 372
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga
Pemeringkat
Rating Institution Peringkat Jangka Panjang
Peringkat Jangka Pendek Short time rating
Standard and Poor's AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Kategori Portofolio
No. Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat Efek idAA+ s.d id BBB+ s.d id
idAAA idA+ s.d idA-
Indonesia idAA- BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 5.701.011
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and
international Institution
Tagihan Kepada Bank
4 210.780 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5
Loans secured by residential property
Kredit Beragun Properti Komersial
6
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah
dan Konstruksi
7
Loan for Land Acquisition, Land Processing and
Construction
Kredit Pegawai/Pensiunan
8
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
9
Receivables on micro small business and retail
portofolio
Tagihan Kepada Korporasi
10 0 0 133.787 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
11
Mature receivables
Aset Lainnya
12
Other assess
Total | Amount 210.780 0 133.787 5.701.011
372 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 373
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Tagihan Bersih
Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari
BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3
A-3
BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 Tanpa
Total
Kurang dari Peringkat
Ba1 s.d Ba3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Amount
P-3 Without ratings
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
id BB+ s.d Kurang dari Kurang dari
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
id BB- id B- idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 5.701.011
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 210.780
1.502.919 1.502.919
0 0
896.217 896.217
0 0
673.495 673.495
0 0 0 0 0 0 0 6.153.327 6.287.114
64.743 64.743
777.508 777.508
0 0 0 0 0 0 0 10.068.209 16.113.787
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 373
Page 374
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank
secara Konsolidasi dengan Perusahaan Anak
Disclosures of Net Claims Based on Portfolio Categories and Rating Scale - Consolidated with
Subsidiaries
Lembaga
Pemeringkat
Rating Institution Peringkat Jangka Panjang
Peringkat Jangka Pendek Short time rating
Standard and Poor's AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Kategori Portofolio
No. Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat Efek idAA+ s.d id BBB+ s.d id
idAAA idA+ s.d idA-
Indonesia idAA- BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 4.784.213
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and
international Institution
Tagihan Kepada Bank
4 178.118 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 0 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
6 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah
dan Konstruksi
7 0 0 0 0
Loan for Land Acquisition, Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
9 0 0 0 0
Receivables on micro small business and retail
portofolio
Tagihan Kepada Korporasi
10 0 0 79.119 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
11
Mature receivables
Aset Lainnya
12
Other assess
Total | Amount 178.118 0 79.119 4.784.213
374 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 375
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024
Position Of Report Date December 31, 2024
Tagihan Bersih
Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari
BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3
A-3
BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 Tanpa
Total
Kurang dari Peringkat
Ba1 s.d Ba3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Amount
P-3 Without ratings
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
id BB+ s.d Kurang dari Kurang dari
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
id BB- id B- idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 4.784.213
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 5.082 183.200
0 0 0 0 0 0 0 1.697.840 1.697.840
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 913.457 913.457
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 925.568 925.568
0 0 0 0 0 0 0 7.144.530 7.223.649
32.377 32.377
898.085 898.085
0 0 0 0 0 0 0 11.616.939 16.658.389
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 375
Page 376
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga
Pemeringkat
Rating Institution Peringkat Jangka Panjang
Peringkat Jangka Pendek Short time rating
Standard and Poor's AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Kategori Portofolio
No. Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat Efek idAA+ s.d id BBB+ s.d id
idAAA idA+ s.d idA-
Indonesia idAA- BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 5.701.011
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and
international Institution
Tagihan Kepada Bank
4 216.948 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5
Loans secured by residential property
Kredit Beragun Properti Komersial
6
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah
dan Konstruksi
7 0 0 0 0
Loan for Land Acquisition, Land Processing and
Construction
Kredit Pegawai/Pensiunan
8
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
9
Receivables on micro small business and retail
portofolio
Tagihan Kepada Korporasi
10 0 0 133.787 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
11
Mature receivables
Aset Lainnya
12
Other assess
Total | Amount 216.948 0 133.787 5.701.011
376 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 377
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Tagihan Bersih
Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari
BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3
A-3
BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 Tanpa
Total
Kurang dari Peringkat
Ba1 s.d Ba3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Amount
P-3 Without ratings
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
id BB+ s.d Kurang dari Kurang dari
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
id BB- id B- idA4
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 5.701.011
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 216.948
1.502.919 1.502.919
0 0
0 0 0 0 0 0 0 896.217 896.217
0 0
678.504 678.504
0 0 0 0 0 0 0 6.153.327 6.287.114
64.743 64.743
783.336 783.336
0 0 0 0 0 0 0 10.079.046 16.130.792
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 377
Page 378
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak
Mitigasi Risiko Kredit-Bank secara Individual
Disclosure of net receivables based on risk weight after taking into account the impact of
mitigation of credit risk – Bank individually
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada
1 Pemerintah 4.784.213 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 172.888 0 0 0 0 0 0 0 0 0
Kredit Beragun Rumah
Tinggal
5 Loans secured by
0 427.483 258.341 834.012 0 164.842 5.130 8.032 0 0 0
residential property
Kredit Beragun Properti
Komersial
6 Loans secured by
0 0 0 0 0 0 0 0 0 0 0
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
7 Loan for Land Acquisition,
0 0 0 0 0 0 0 0 0 913.457 0
Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 Employee/Retirement 0 0 0 0 0 0 0 0 0 0 0
Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
9 Receivables on micro
0 0 0 0 0 0 0 0 904.063 0 0
small business and retail
portofolio
Tagihan Kepada
10 Korporasi 0 0 0 0 0 0 79.119 0 0 7.144.530 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0 0 0 6.046 0 0 25.808 523
Mature receivables
Aset Lainnya
12 Other assess
225.010 0 0 0 0 0 0 0 0 667.133 0
Total Eksposur
Laporan Keuangan 5.009.223 600.371 258.341 834.012 0 164.842 90.295 8.032 904.063 8.750.928 523
Total Sheet’s Exposure
378 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 379
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 5.701.011 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
34.578 2.766 0 210.780 0 0 0 0 0 0 0 0 0 42.156 3.372
474.410 37.953 0 422.490 223.708 759.560 0 91.216 2.488 3.457 0 0 0 408.443 32.675
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
903.457 72.277 0 0 0 0 0 0 0 0 0 896.217 0 896.217 71.697
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
669.667 53.573 0 0 0 0 0 0 0 0 673.495 0 0 495.169 39.614
7.144.675 571.574 0 1.430 0 0 0 0 133.787 0 6.151.897 0 6.123.661 489.893
29.615 2.369 0 0 0 0 0 0 23.467 0 24.216 17.060 61.539 4.923
667.133 53.371 165.845 0 0 0 0 0 0 0 611.664 0 611.664 48.933
8.378.082 793.883 5.866.856 634.700 223.708 759.560 0 91.216 159.742 3.457 673.495 7.683.994 17.060 8.638.849 691.108
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 379
Page 380
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
B. Eksposur Kewajiban Komitmen/Kontinjensi pd Transaksi Rekening Administratif | Exposure of Commitment/Contingency Obligations in Administrative Account Transactions
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 0 0 0 0 0 0 0 0 0 0
Kredit Beragun Rumah
Tinggal
5 Loans secured by
0 1.000 30 0 0 0 0 0 0 0 0
residential property
Kredit Beragun Properti
Komersial
6 Loans secured by
0 0 0 0 0 0 0 0 0 0 0
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
7 Loan for Land Acquisition,
0 0 0 0 0 0 0 0 0 114.074
Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 Employee/Retirement 0 0 0 0 0 0 0 0 0 0 0
Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
9 Receivables on micro
0 0 0 0 0 0 0 0 86.344 0 0
small business and retail
portofolio
Tagihan Kepada
10 Korporasi 0 0 0 0 0 0 0 0 0 664.209 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0 0 0 0 0 0 0 0
Mature receivables
Total Eksposur TRA
0 1.000 30 0 0 0 0 0 86.344 778.283 0
Total Exposure
380 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 381
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
207 17 0 240 0 0 0 0 0 0 0 0 0 48 4
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
114.074 9.126 0 0 0 0 0 0 0 0 0 164.755 0 164.755 13.180
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
61.096 4.888 0 0 0 0 0 0 0 0 47.056 0 0 31.249 2.500
663.992 53.119 0 0 0 0 0 0 0 0 0 349.038 0 349.038 27.923
0 0 0 0 0 0 0 0 0 0 0 0 821 1.232 0
839.369 67.150 0 240 0 0 0 0 0 0 47.056 513.793 821 546.322 43.607
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 381
Page 382
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 0 0 0 0 0 0 0 0 0 0
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
5 Receivables on micro
0 0 0 0 0 0 0 0 0 0 0
small business and retail
portofolio
Tagihan Kepada
6 Korporasi 0 0 0 0 0 0 0 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0 0 0 0 0 0 0 0
Counterparty Credit Risk
382 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 383
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 383
Page 384
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak
Mitigasi Risiko Kredit-Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of net receivables based on risk weight after taking into account the impact of
mitigation of credit risk – Consolidated with Subsidiaries
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada
1 Pemerintah 4.784.213 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 172.888 0 0 0 0 0 0 0 0 0
Kredit Beragun Rumah
Tinggal
5 Loans secured by
0 427.483 258.341 834.012 0 164.842 5.130 8.032 0 0 0
residential property
Kredit Beragun Properti
Komersial
6 Loans secured by
0 0 0 0 0 0 0 0 0 0 0
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
7 Loan for Land Acquisition,
0 0 0 0 0 0 0 0 0 913.457 0
Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 Employee/Retirement 0 0 0 0 0 0 0 0 0 0 0
Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
9 Receivables on micro
0 0 0 0 0 0 0 0 904.063 0 0
small business and retail
portofolio
Tagihan Kepada
10 Korporasi 0 0 0 0 0 0 79.119 0 7.144.530 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0 0 0 6.046 0 25.808 523
Mature receivables
Aset Lainnya
12 Other assess
225.010 0 0 0 0 0 0 0 667.133 0
Total Eksposur
Laporan Keuangan 5.009.223 600.371 258.341 834.012 0 164.842 90.295 8.032 904.063 8.750.928 523
Total Sheet’s Exposure
384 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 385
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 5.701.011 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
34.577 2.766 0 210.780 0 0 0 0 0 0 0 0 0 42.156 3.372
474.410 37.953 0 422.490 223.708 759.560 0 91.216 2.488 3.457 0 0 0 408.443 32.675
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
903.457 72.277 0 0 0 0 0 0 0 0 0 896.217 0 896.217 71.697
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
669.667 53.573 0 0 0 0 0 0 0 0 673.495 0 0 495.169 39.614
7.144.675 571.574 0 1.430 0 0 0 0 133.787 0 6.151.897 0 6.123.661 489.893
29.616 2.369 0 0 0 0 0 0 23.467 0 24.216 17.060 61.539 4.923
667.133 53.371 165.845 0 0 0 0 0 0 0 611.663 0 611.664 48.933
9.923.535 793.883 5.866.856 634.700 223.708 759.560 0 91.216 159.742 3.457 673.495 7.683.993 17.060 8.638.849 691.108
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 385
Page 386
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
B. Eksposur Kewajiban Komitmen/Kontinjensi pd Transaksi Rekening Administratif | Exposure of Commitment/Contingency Obligations in Administrative Account Transactions
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 0 0 0 0 0 0 0 0 0 0
Kredit Beragun Rumah
Tinggal
5 Loans secured by
0 1.000 30 0 0 0 0 0 0 0 0
residential property
Kredit Beragun Properti
Komersial
6 Loans secured by
0 0 0 0 0 0 0 0 0 0 0
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
7 Loan for Land Acquisition,
0 0 0 0 0 0 0 0 0 114.073 0
Land Processing and
Construction
Kredit Pegawai/Pensiunan
8 Employee/Retirement 0 0 0 0 0 0 0 0 0 0 0
Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
9 Receivables on micro
0 0 0 0 0 0 0 0 86.344 0 0
small business and retail
portofolio
Tagihan Kepada
10 Korporasi 0 0 0 0 0 0 0 0 0 664.209 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0 0 0 0 0 0 0 0
Mature receivables
Total Eksposur TRA
0 1.000 30 0 0 0 0 0 86.344 778.282 0
Total Exposure
386 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 387
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
207 17 0 240 0 0 0 0 0 0 0 0 0 48 4
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
114.074 9.126 0 0 0 0 0 0 0 0 0 164.755 0 164.755 13.180
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
61.096 4.888 0 0 0 0 0 0 0 0 47.056 0 0 31.249 2.500
663.992 53.119 0 0 0 0 0 0 0 0 0 349.038 0 349.038 27.923
0 0 0 0 0 0 0 0 0 0 0 0 821 1.232 99
839.369 67.150 0 240 0 0 0 0 0 0 47.056 513.793 821 546.322 43.706
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 387
Page 388
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No.
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 Receivables on Public
0 0 0 0 0 0 0 0
Sector Entities
Tagihan Kepada
Bank Pembangunan
Multilateral dan Lembaga
3 Internasional 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 Receivable on Banks
0 0 0 0 0 0 0 0
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
5 Receivables on micro
0 0 0 0 0 0 0 0
small business and retail
portofolio
Tagihan Kepada
6 Korporasi 0 0 0 0 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0 0 0 0 0 0 0 0
Counterparty Credit Risk
388 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 389
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28) (29) (30) (31)
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 389
Page 390
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit-Bank secara Individual
Disclosure of Net Claims and Credit Risk Mitigation Techniques – Bank individually
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 4.784.213 4.784.213 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 172.888 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 Loans secured by residential 1.697.840 0 0 0
property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0
real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah
7 dan Konstruksi 913.457 10.000 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
9 904.063 11.174 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
10 7.223.649 39.414 0 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 32.377 0 0 0
Mature receivables
Aset Lainnya
12 892.143 225.010 0 0
Other assess
Total Eksposur
Laporan Keuangan 16.620.630 5.069.811 0 0
Total Sheet’s Exposure
390 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 391
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 5.701.011 5.701.011 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
172.888 210.780 0 0 0 0 210.780
1.697.840 1.502.919 0 0 0 0 1.502.919
0 0 0 0 0 0 0
903.457 896.217 0 0 0 0 896.217
0 0 0 0 0 0 0
892.889 673.495 13.270 0 0 0 660.225
7.184.235 6.287.114 95.416 0 0 0 6.191.698
32.377 64.743 0 0 0 0 64.743
667.133 777.508 165.845 0 0 0 611.663
11.550.819 16.113.787 5.975.542 0 0 10.138.245
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 391
Page 392
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
B. Eksposur Transaksi Rekening Administratif | Exposure administrative account
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 Loans secured by residential 1.030 0 0 0
property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0
real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah
7 dan Konstruksi 114.074 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
9 86.344 4.883 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
10 664.209 217 0 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0
Mature receivables
Total Eksposur TRA
865.657 5.100 0 0
Total Exposure
392 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 393
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 202
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
1.030 240 0 0 0 0 240
0 0 0 0 0 0 0
114.074 164.755 0 0 0 0 164.755
0 0 0 0 0 0 0
81.461 47.056 5.390 0 0 0 41.666
663.992 349.038 0 0 0 0 349.038
0 821 0 0 0 0 821
860.557 561.910 5.390 0 0 556.520
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 393
Page 394
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor
Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on Banks
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
5 0 0 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
6 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0
Total Sheet’s Exposure
Total (A+B+C) 17.486.287 5.074.911 0 0 0
394 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 395
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
12.411.376 16.675.697 5.980.932 0 0 0 10.694.765
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 395
Page 396
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosure of Net Claims and Credit Risk Mitigation Techniques – Consolidated with
Subsidiaries
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 4.784.213 4.784.213 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 183.200 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 Loans secured by residential 1.697.840 0 0 0
property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0
real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah
7 dan Konstruksi 913.457 10.000 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
9 925.568 11.174 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
10 7.223.649 39.414 0 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 32.377 0 0 0
Mature receivables
Aset Lainnya
12 898.085 225.010 0 0
Other assess
Total Eksposur
Laporan Keuangan 16.658.389 5.069.811 0 0
Total Sheet’s Exposure
396 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 397
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 5.701.011 5.701.011 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
183.200 216.948 0 0 0 0 216.948
1.697.840 1.502.919 0 0 0 0 1.502.919
0 0 0 0 0 0 0
903.457 896.217 0 0 896.217
0 0 0 0 0 0 0
914.394 678.504 13.270 0 0 0 665.234
7.184.235 6.287.114 95.416 0 0 0 6.191.698
32.377 64.743 0 0 0 0 64.743
673.075 783.336 165.845 0 0 0 617.491
11.588.578 16.130.792 5.975.542 0 0 10.155.250
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 397
Page 398
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
B. Eksposur Transaksi Rekening Administratif | Exposure administrative account
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on Banks
Kredit Beragun Rumah Tinggal
5 Loans secured by residential 1.030 0 0 0
property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0
real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah
7 dan Konstruksi 114.074 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
9 86.344 4.883 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
10 664.209 217 0 0
Receivable on corporate
Tagihan Yang Telah
11 Jatuh Tempo 0 0 0 0
Mature receivables
Total Eksposur TRA
865.657 5.100 0 0
Total Exposure
398 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 399
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
1.030 240 0 0 0 0 240
0 0 0 0 0 0 0
114.074 164.755 0 0 0 0 164.755
0 0 0 0 0 0 0
81.461 47.056 5.390 0 0 0 41.666
663.992 349.038 0 0 0 0 349.038
0 821 0 0 0 0 821
860.557 561.910 5.390 0 0 556.520
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 399
Page 400
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2024
Position of Report Date December 31, 2024
Kategori Portofolio Bagian Yang Dijamin Dengan
No.
Portofolio Categories Part guaranteed with
Tagihan Bersih
Net Receivable Agunan Garansi Asuransi Lainnya
Collateral Guarantee Insurance Others
(1) (2) (3) (4) (5) (6)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor
Publik
2 0 0 0 0
Receivables on Public Sector
Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on Banks
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
5 0 0 0 0
Receivables on micro small
business and retail portofolio
Tagihan Kepada Korporasi
6 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0
Total Sheet’s Exposure
Total (A+B+C) 17.524.046 5.074.911 0 0 0
400 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 401
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2023
Bagian Yang Dijamin Dengan
Bagian Yang Bagian Yang
Part guaranteed with
Tidak Dijamin Tagihan Bersih Tidak Dijamin
Part that are not Net Receivable Agunan Garansi Asuransi Lainnya Part that are not
guaranteed Collateral Guarantee Insurance Others guaranteed
(7) (8) (9) (10) (11) (12) (13)
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
12.449.135 16.692.702 5.980.932 0 0 0 10.711.770
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 401
Page 402
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan Pendekatan Standar
Disclosure of Net Claims and Credit Risk Mitigation Techniques
Pengungkapan Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi - Bank Secara
Individual
Disclosure of Asset Exposures in Financial Statements, except securitization exposures - Individually
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
4.784.213 0 0 5.701.011 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
4.784.213 0 0 5.701.011 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
172.888 34.578 34.578 210.780 42.156 42.156
Receivable on banks
a. Tagihan Jangka Pendek
4 96.263 19.253 19.253 205.724 41.145 41.145
Short time receivable
b. Tagihan Jangka Panjang
76.625 15.325 15.325 5.056 1.011 1.011
Long time receivable
Kredit Beragun Rumah Tinggal
5 1.697.840 474.410 474.410 1.502.919 408.443 408.443
Loans secured by residential property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0 0 0
property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
7 913.457 913.457 903.457 896.217 896.217 896.217
Loan for Land Acquisition,
Land Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
9 904.063 678.047 669.667 673.495 505.121 495.169
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
10 7.223.649 7.184.090 7.144.675 6.287.114 6.219.077 6.123.661
Receivable on corporate
402 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 403
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Yang Telah Jatuh Tempo
32.377 29.615 29.615 64.743 61.539 61.539
Mature receivable
a. Kredit Beragun Rumah Tinggal
15.614 15.614 15.614 18.734 18.734 18.734
Loans for Home Property
11
b. Selain Kredit Beragun Rumah
Tinggal
16.763 14.001 14.001 46.009 42.805 42.805
Loans secured by commercial
property
Aset Lainnya
892.143 0 667.133 777.508 0 611.663
Others asset
a. Uang tunai, emas, dan
commemorative coin
225.010 0 165.845 0
Cash, gold and commemorative
coin
b. Penyertaan (selain yang menjadi
faktor pengurang modal)
0 0 0 0
Investment (other than the
capital reduction factor)
1) Penyertaan modal
sementara dalam rangka
restrukturisasi kredit
0 0 0 0
Temporary capital
investment in the framework
of credit restructuring
2) Penyertaan kepada
12 perusahaan keuangan yang
tidak terdaftar di bursa
0 0 0 0
Participation in financial
companies not listed on the
exchange
3) Penyertaan kepada
perusahaan keuangan yang
terdaftar dibursa 0 0 0 0
Participation in a registered
financial company
c. Aset tetap dan inventaris neto
567.977 567.977 563.291 563.291
Fised assets and net inventory
d. Agunan Yang Diambil Alih (AYDA)
0 0 0 0
Collateral taken over
e. Antar kantor neto
0 0 0 0
Inter-office net
f. Lainnya
99.156 99.156 48.372 48.372
Others
TOTAL | Amount 16.620.630 9.314.197 9.923.535 16.113.787 8.132.553 8.638.848
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 403
Page 404
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi - Bank secara
Konsolidasi dengan Perusahaan Anak
Asset Exposure in the statement of financial position, except securitization exposure - Bank on
a Consolidated basis with Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
4.784.213 0 0 5.701.011 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
4.784.213 0 0 5.701.011 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
172.888 34.578 34.578 210.780 42.156 42.156
Receivable on banks
a. Tagihan Jangka Pendek
4 96.263 19.253 19.253 205.724 41.145 41.145
Short time receivable
b. Tagihan Jangka Panjang
76.625 15.325 15.325 5.056 1.011 1.011
Long time receivable
Kredit Beragun Rumah Tinggal
5 1.697.840 474.410 474.410 1.502.919 408.443 408.443
Loans secured by residential property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0 0 0
property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
7 913.457 913.457 903.457 896.217 896.217 896.217
Loan for Land Acquisition,
Land Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
9 904.063 678.047 669.667 673.495 505.121 495.169
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
10 7.223.649 7.184.090 7.144.675 6.287.114 6.219.077 6.123.661
Receivable on corporate
404 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 405
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Yang Telah Jatuh Tempo
32.377 29.615 29.615 64.743 61.539 61.539
Mature receivable
a. Kredit Beragun Rumah Tinggal
15.614 15.614 15.614 18.734 18.734 18.734
11 Loans for Home Property
b. Selain Kredit Beragun Rumah
Tinggal 16.763 14.001 14.001 46.009 42.805 42.805
In addition to Home-Backed Loan
Aset Lainnya
892.143 0 667.133 777.508 0 611.663
Others asset
a. Uang tunai, emas, dan
commemorative coin
225.010 0 165.845 0
Cash, gold and commemorative
coin
b. Penyertaan (selain yang menjadi
faktor pengurang modal)
participation (other than those 0 0 0 0
who become capital reduction
factor)
1) Penyertaan modal
sementara dalam rangka
restrukturisasi kredit
0 0 0 0
Temporary capital
participation in the context of
credit restructuring
2) Penyertaan kepada
12 perusahaan keuangan yang
tidak terdaftar di bursa
0 0 0 0
Participation in financial
companies that are not listed
on the stock exchange
3) Penyertaan kepada
perusahaan keuangan yang
terdaftar dibursa
0 0 0 0
Participation in financial
companies listed on the
stock exchange
c. Aset tetap dan inventaris neto
567.977 567.977 563.291 563.291
Fised assets and net inventory
d. Agunan Yang Diambil Alih (AYDA)
0 0 0 0
Collateral taken over
e. Antar kantor neto
0 0 0 0
Inter-office net
f. Lainnya
99.156 99.156 48.372 48.372
Others
TOTAL | Amount 16.620.630 9.314.197 9.923.535 16.113.787 8.132.553 8.638.848
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 405
Page 406
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening Administratif, kecuali
eksposur sekuritisasi-Bank secara Individual
Disclosure of Exposure of Commitment/ Contingency Obligations in Administrative Account
Transactions, except exposure - Individually
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Kredit Beragun Rumah Tinggal
5 1.030 207 207 240 48 48
Loans secured by residential property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0 0 0
property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
7 114.074 114.074 114.074 164.755 164.755 164.755
Loan for Land Acquisition,
Land Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
9 86.344 64.758 61.096 47.056 35.292 31.250
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
10 664.209 664.209 663.992 349.038 349.038 349.038
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
0 0 0 821 1.232 1.232
Mature receivable
a. Kredit Beragun Rumah Tinggal
0 0 0 0 0 0
Loans for Home Property
11
b. Selain Kredit Beragun Rumah
Tinggal
Other than Residential Mortgage 0 0 0 821 1.232 1.232
Loans or Excluding Residential
Mortgage Loans
TOTAL | Amount 865.657 843.248 839.369 561.910 550.365 546.323
406 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 407
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening Administratif, kecuali
eksposur sekuritisasi-Bank secara Konsolidasi dengan Perusahaan Anak
Commitment/Contingent Liability Exposure in Administrative Account Transactions, except
Securitization Exposure-Bank on a Consolidated Basis with Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Kredit Beragun Rumah Tinggal
5 1030 207 207 240 48 48
Loans secured by residential property
Kredit Beragun Properti Komersial
6 Loans secured by commercial 0 0 0 0 0 0
property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
7 114.074 114.074 114.074 164.755 164.755 164.755
Loan for Land Acquisition,
Land Processing and Construction
Kredit Pegawai/Pensiunan
8 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
9 86.344 64.758 61.096 47.056 35.292 31.250
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
10 664.209 664.209 663.992 349.038 349.038 349.038
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
0 0 0 821 1232 1232
Mature receivable
a. Kredit Beragun Rumah Tinggal
0 0 0 0 0 0
Loans for Home Property
11
b. Selain Kredit Beragun Rumah
Tinggal
Other than Residential Mortgage 0 0 0 821 1232 1232
Loans or Excluding Residential
Mortgage Loans
TOTAL | Amount 865.657 843.248 839.369 561.910 550.365 546.323
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 407
Page 408
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk) - Bank secara Individual
Exposures that Give rise to Counterparty Credit Risk - Bank on an Individual Basis
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
TOTAL | Amount 0 0 0 0 0 0
408 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 409
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk) - Bank secara Konsolidasi dengan Perusahaan Anak
Exposures that Give rise to Counterparty Credit Risk - Bank on a Consolidated Basis with
Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
TOTAL | Amount 0 0 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 409
Page 410
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Setelmen (settlement risk) -
Bank secara Individual
Exposure Resulting in Credit Risk due to Settlement Failure (settlement risk)-Bank on an
Individual Basis
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Faktor Faktor
Jenis Transaksi Nilai Pengurang Nilai Pengurang
No
Type of Transaction Eksposur Modal Eksposur Modal
ATMR ATMR
Value of Capital Value of Capital
exposure Reduction exposure Reduction
Factor Factor
1 Delivery versus payment 0 0 0 0
a. Beban Modal | Capital Expenses
0 0 0 0
8% (5-15 hari | days)
b. Beban Modal | Capital Expenses
0 0 0 0
50% (16-30 hari)
c. Beban Modal | Capital Expenses
0 0 0 0
75% (31-45 hari | days)
d. Beban Modal | Capital Expenses
100% (lebih dari 45 hari | more 0 0 0 0
than 45 days)
2 Non-delivery versus payment 0 0 0 0
TOTAL | Amount 0 0 0 0 0 0
Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Setelmen (settlement risk) -
Bank secara Konsolidasi dengan Perusahaan Anak
Exposure Resulting in Credit Risk due to Settlement Risk - Bank on a Consolidated Basis with
Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Faktor Faktor
Jenis Transaksi Nilai Pengurang Nilai Pengurang
No
Type of Transaction Eksposur Modal Eksposur Modal
ATMR ATMR
Value of Capital Value of Capital
exposure Reduction exposure Reduction
Factor Factor
1 Delivery versus payment 0 0 0 0
a. Beban Modal | Capital Expenses
0 0 0 0
8% (5-15 hari | days)
b. Beban Modal | Capital Expenses
0 0 0 0
50% (16-30 hari)
c. Beban Modal | Capital Expenses
0 0 0 0
75% (31-45 hari | days)
d. Beban Modal | Capital Expenses
100% (lebih dari 45 hari | more 0 0 0 0
than 45 days)
2 Non-delivery versus payment 0 0 0 0
TOTAL | Amount 0 0 0 0 0 0
410 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 411
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Eksposur Sekuritisasi - Bank secara Individual
Securitization Exposure-Bank on an Individual Basis
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2024 31 Desember 2023
Position of Report Date Position of Report Date
Jenis Transaksi December 31, 2024 December 31, 2023
No
Type of Transaction Faktor Pengurang Faktor Pengurang
Modal Modal
ATMR ATMR
Capital Reduction Capital Reduction
Factor Factor
1 ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode External Rating Base Approach
(ERBA) 0 0
RWA on Securitization Exposure calculated by
External Rating Base Approach (ERBA) Method
a. First Loss Facility 0 0
b. Second Loss Facility 0 0
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode Standardized Approach (SA)
2 0 0
RWA on Securitization Exposure calculated by
Standardized Approach (SA) Method
a. Bank merupakan Kreditur Asal
0 0
Bank is the Original Creditor
b. Bank bukan merupakan Kreditur Asal
0 0 0 0
Bank is not the Original Creditor
Eksposur Sekuritisasi yang merupakan Faktor
Pengurang Modal Inti Utama
3 0 0
Securitization Exposure which is the Main Core
Capital Reduction Factor
TOTAL | Amount 0 0 0 0
Eksposur Sekuritisasi - Bank secara Konsolidasi dengan Perusahaan Anak
Securitization Exposure- Bank on a Consolidated Basis with Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2024 31 Desember 2023
Position of Report Date Position of Report Date
Jenis Transaksi December 31, 2024 December 31, 2023
No
Type of Transaction Faktor Pengurang Faktor Pengurang
Modal Modal
ATMR ATMR
Capital Reduction Capital Reduction
Factor Factor
1 ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode External Rating Base Approach
(ERBA) 0 0
RWA on Securitization Exposure calculated by
External Rating Base Approach (ERBA) Method
a. First Loss Facility 0 0
b. Second Loss Facility 0 0
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode Standardized Approach (SA)
2 0 0
RWA on Securitization Exposure calculated by
Standardized Approach (SA) Method
a. Bank merupakan Kreditur Asal
0 0
Bank is the Original Creditor
b. Bank bukan merupakan Kreditur Asal
0 0 0 0
Bank is not the Original Creditor
Eksposur Sekuritisasi yang merupakan Faktor
Pengurang Modal Inti Utama
3 0 0
Securitization Exposure which is the Main Core
Capital Reduction Factor
TOTAL | Amount 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 411
Page 412
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Eksposur Derivatif-Bank secara Individual
Derivative Exposure-Bank on an Individual Basis
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
Eksposur tertimbang dari Credit
Valuation Adjustment
7 0 0 0 0 0 0
(CVA risk weighted assets)
Receivable on corporate
TOTAL | Amount 0 0 0 0 0 0
412 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 413
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Eksposur Derivatif- Bank secara Konsolidasi dengan Perusahaan Anak
Derivative Exposure- Bank on a Consolidated Basis with Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan 31 Desember 2024 Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
Kategori Portofolio Tagihan ATMR ATMR Tagihan ATMR ATMR
No
Portofolio Categories Bersih Sebelum Setelah MRK Bersih Sebelum Setelah MRK
Net MRK After Net MRK After
Receivable Before MRK MRK Receivable Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah
Indonesia
0 0 0 0 0 0
Receivable to the government of
1
Indonesia
b. Tagihan Kepada Pemerintah
Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 0 0 0 0 0 0
Receivable on multilateral
development banks and international
institution
Tagihan Kepada Bank
0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
4 0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
Eksposur tertimbang dari Credit
Valuation Adjustment
7 0 0 0 0 0 0
(CVA risk weighted assets)
Receivable on corporate
TOTAL | Amount 0 0 0 0 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 413
Page 414
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Total Pengukuran Risiko Kredit-Bank secara Individual
Total Credit Risk Measurement-Bank on an Individual Basis
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
Perincian 31 Desember 2024 31 Desember 2023
Details Position of Report Date Position of Report Date
December 31, 2024 December 31, 2023
(1) (2) (3) (4)
Total ATMR Risiko Kredit
(A) 10.762.904 9.185.171
Total RWA Credit Risk
Faktor Pengurang ATMR Risiko Kredit
(B) 0 0
Credit Risk RWA Reduction Factors
Total ATMR Risiko Kredit (A) - (B)
(C) 10.762.904 9.185.171
Total RWA Credit Risk (A) - (B)
Total Faktor Pengurang Modal
(D) 0 0
Total Capital Reduction Factor
Total Pengukuran Risiko Kredit- Bank secara Konsolidasi dengan Perusahaan Anak
Total Credit Risk Measurement- Bank in Consolidation with Subsidiaries
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
Perincian 31 Desember 2024 31 Desember 2023
Details Position of Report Date Position of Report Date
December 31, 2024 December 31, 2023
(1) (2) (3) (4)
Total ATMR Risiko Kredit
(A) 10.762.904 9.185.171
Total RWA Credit Risk
Faktor Pengurang ATMR Risiko Kredit
(B) 0 0
Credit Risk RWA Reduction Factors
Total ATMR Risiko Kredit (A) - (B)
(C) 10.762.904 9.185.171
Total RWA Credit Risk (A) - (B)
Total Faktor Pengurang Modal
(D) 0 0
Total Capital Reduction Factor
414 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 415
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Kualitatif Risiko Pasar Qualitative Disclosure of Market Risk
a. Strategi dan Proses a. Strategy and Process
Risiko pasar yang dihadapi Bank Mestika yaitu terkait Market risk faced by Bank Mestika is related to
dengan risiko nilai tukar dan suku bunga dalam exchange rate and interest rate risk in the Banking
Banking Book, karena hingga saat ini Bank Mestika Book, because until now Bank Mestika has not
belum melakukan kegiatan trading. conducted trading activities.
Risiko nilai tukar timbul karena pergerakan nilai Exchange rate risk arises from the movement of
tukar pasar yang berlawanan dengan posisi valuta market exchange rates against the Bank’s foreign
asing Bank. Risiko nilai tukar ini berasal dari aset dan exchange position. This exchange rate risk comes
liabilitas neraca Bank dalam valuta asing, transaksi from the Bank’s balance sheet assets and liabilities
valuta asing dengan nasabah dan counterparty in foreign currencies, foreign exchange transactions
yang menyebabkan open position dalam valuta with customers and counterparties that cause open
asing. Bank Mestika mengelola risiko nilai tukar positions in foreign currencies. Bank Mestika manages
dengan melakukan pemantauan dan pengelolaan exchange rate risk by monitoring and managing its
Posisi Devisa Netto (PDN) sesuai dengan limit risiko Net Open Position (NOP) in accordance with risk limits
dan regulasi. and regulations.
Risiko tingkat suku bunga timbul pada instrumen Interest rate risk arises from financial instruments in
keuangan dari segi aset dan liabilitas yang terms of assets and liabilities that have the possibility
mempunyai kemungkinan kerugian akibat perubahan of loss due to changes in interest rates that will
tingkat suku bunga yang akan berdampak pada impact the Bank’s financial instruments. Monitoring of
instrumen keuangan Bank. Pemantauan terhadap changes in interest rates is carried out by conducting
perubahan tingkat suku bunga ini dilakukan dengan stress tests on the Bank’s asset and liability positions
melakukan stress test pada posisi aset dan kewajiban using the contractual interest rate repricing method,
Bank dengan menggunakan metode contractual assuming an increase or decrease in interest rates in
interest rate repricing, dengan asumsi perubahan Rupiah by 1% and foreign exchange by 0.5%.
suku bunga pada Rupiah mengalami peningkatan
atau penurunan sebesar 1% dan valas sebesar 0,5%.
b. Organisasi Manajemen Risiko Pasar b. Market Risk Management Organization
Dewan Komisaris dan Direksi Bank Mestika The Board of Commissioners and Board of Directors
bertanggung jawab untuk memastikan penerapan of Bank Mestika are responsible for ensuring that the
manajemen risiko terhadap nilai tukar dan implementation of exchange rate and interest rate
suku bunga telah sesuai dengan strategi, skala, risk management is in line with the Bank’s strategy,
karakteristik bisnis dan profil risiko Bank. scale, business characteristics and risk profile.
Dalam mengelola risiko pasar, Bank Mestika In managing market risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling market risk
menangani risiko pasar yang terdiri dari: which consists of:
1. Unit Bisnis 1. Business Unit
Unit Bisnis yaitu bagian treasury yang melakukan The Business Unit, namely the treasury department,
monitoring tingkat suku bunga dan nilai tukar monitors interest rates and exchange rates on a
secara harian, serta memonitoring tingkat PDN daily basis, as well as monitors the level of NDP
(Posisi Devisa Neto) setiap saat. (Net Open Position) at all times.
2. Satuan Kerja Manajemen Risiko (SKMR) 2. Risk Management Section
Satuan Kerja Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisis terhadap pengelolaan analyzes the management of Market Risk on a
risiko pasar secara berkala. regular basis.
3. ALCO (Asset and Liability Committee) 3. ALCO (Asset and Liability Committee)
ALCO sebagai komite yang membahas kondisi ALCO is a committee that discusses market
pasar dan melakukan perhitungan biaya dana conditions, calculates the cost of funds and Net
dan Net Interest Margin yang akan diambil. Interest Margin to be taken.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 415
Page 416
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Didalam pelaksanaan kegiatan transaksi di pasar In the implementation of transaction activities in
keuangan, Bank Mestika membentuk struktur the financial market, Bank Mestika established an
organisasi yang terdiri dari: organizational structure consisting of:
1. Front Office: bertanggung jawab dalam hal 1. Front Office: responsible for the implementation
pelaksanaan aktivitas dealing of dealing activities.
2. Middle Office: bertanggung jawab dalam hal 2. Middle Office: responsible for the implementation
pelaksanaan pengendalian risiko terhadap of risk control on treasury activities
aktivitas treasury
3. Back Office: bertanggung jawab dalam hal 3. Back Office: responsible for the execution of
pelaksanaan pemrosesan atau penyelesaian transaction processing or settlement
transaksi
c. Pengukuran dan Pelaporan Risiko Pasar c. Market Risk Measurement and Reporting
Didalam melakukan pengukuran terhadap risiko In measuring market risk, the Bank conducts a
pasar Bank melakukan secara bulanan dengan monthly basis by assessing the indicators contained
melakukan penilaian terhadap indikator-indikator in inherent risk:
yang terdapat pada risiko inheren:
1. Volume dan komposisi portfolio 1. Volume and portfolio composition
2. Kerugian potensial risiko suku bunga dalam 2. Potential interest rate risk losses in the banking
banking book book
3. Strategi dan kebijakan bisnis terkait suku bunga 3. Business strategy and policy related to interest
pada banking book rate in banking book 3.
Bank Mestika didalam melakukan pengukuran terkait Bank Mestika in conducting interest rate related
suku bunga menggunakan metode Standardized measurement using Standardized Gap Report
Gap Report dengan pendekatan Contractual Interest method with Contractual Interest Rate Repricing
Rate Repricing or Maturity Dates, pengukuran or Maturity Dates approach, the measurement is
dilakukan pada aset dan kewajiban dalam mata conducted on assets and liabilities denominated in
uang Rupiah dan Valas berdasarkan jatuh tempo Rupiah and Forex based on maturity and assuming
dan diasumsikan terdapat perubahan suku bunga there is a change in interest rate of 1% (for Rupiah)
sebesar 1% (untuk Rupiah) dan 0,5% (untuk Valas). and 0.5% (for Forex).
Pengukuran risiko pasar juga dilakukan sebagai Market risk measurement is also conducted as
bagian dari pelaporan Kewajiban Penyediaan Modal part of the Minimum Capital Adequacy reporting in
Minimum sesuai dengan ketentuan Regulator. accordance with regulatory requirements.
Dari hasil pengukuran-pengukuran terhadap risiko The results of these market risk measurements are
pasar tersebut, dilaporkan kepada Regulator, Direksi reported to the Regulator, Board of Directors and
dan Dewan Komisaris yang tertuang dalam: Board of Commissioners as set out in:
1. Laporan Kewajiban Penyediaan Modal Minimum 1. Minimum Capital Adequacy Report which is
yang dilakukan secara bulanan conducted on a monthly basis
2. Laporan Risiko Inheren yang dilakukan secara 2. Inherent Risk Report which is conducted on a
bulanan monthly basis
3. Laporan Profil Risiko yang dilakukan secara 3. Risk Profile Report which is conducted on a
triwulanan quarterly basis
4. Laporan Analisa Pengelolaan Risiko yang 4. Risk Management Analysis Report conducted on
dilakukan secara triwulanan a quarterly basis
5. Laporan Tingkat Kesehatan Bank yang dilakukan 5. Bank Health Level Report which is conducted on a
secara semesteran semesterly basis
416 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Risiko Pasar Dengan Market Risk Disclosure Using Standard
Menggunakan Metode Standar Method
Untuk risiko pasar Bank Mestika hanya terekspos risiko For market risk, Bank Mestika is only exposed to risks
yang bersumber dari aktivitas banking book sehingga originating from banking book activities so that the
untuk perhitungan ATMR (aktiva tertimbang menurut calculation of RWA (risk-weighted assets) for market risk
risiko) untuk risiko pasar dengan menggunakan metode using the standard method is by calculating exchange
standar yaitu dengan melakukan perhitungan risiko rate risk, which is carried out on foreign exchange
nilai tukar, yang dilakukan terhadap posisi valuta asing positions in the banking book that are exposed to
dalam banking book yang tereskpos risiko nilai tukar. exchange rate risk. Bank Mestika currently does not
Bank Mestika saat ini belum melakukan aktivitas terkait conduct activities related to the trading book.
trading book.
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal 31 Desember 2024 Posisi Tanggal 31 Desember 2023
Position of Report Date December 31, 2024 Position of Report Date December 31, 2023
No. Jenis Risiko Individual Konsolidasi Individual Konsolidasi
Beban Beban Beban Beban
ATMR ATMR ATMR ATMR
Modal Modal Modal Modal
1 Risiko Suku Bunga 0 0 0 0 0 0 0 0
Interest Rate Risk
a. Risiko Spesifik 0 0 0 0 0 0 0 0
Spesific Risk
b. Risiko Umum 0 0 0 0 0 0 0 0
General Risk
2 Risiko Nilai Tukar 1.121 14.006 0 0 1.612 20.148 0 0
Exchange Rate Risk
3 Risiko Ekuitas *) 0 0 0 0
Ekuity Risk*)
4 Risiko Komoditas *) 0 0 0 0
Comoditas Risk*)
5 Risiko Option 0 0 0 0 0 0 0 0
Option Risk
TOTAL | Amount 1.121 14.006 0 0 1.612 20.148 0 0
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 417
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Risiko Likuiditas - Pengungkapan Liquidity Coverage Ratio (LCR)
Liquidity Risk-Disclosure of Liquidity Coverage Ratio (LCR)
Komponen
No
Component
(1) (2)
1 Jumlah data Poin yang digunakan dalam perhitungan LCR | Number of data points used in LCR calculation
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA)
ARUS KAS KELUAR | CASH OUTFLOW
Simpanan nasabah perorangan dan Pendanaan yang berasal dari nasabah Usaha Mikro dan Usaha Kecil, terdiri dari:
3
Retail customer deposits and funding from Micro and Small Business customers, consisting of:
a. Simpanan/Pendanaan stabil | Stable Deposits/Funding
b. Simpanan/Pendanaan kurang stabil | Less Stable Deposits/Funding
Pendanaan yang berasal dari nasabah korporasi, terdiri dari:
4
Other cash outflows (additional requirement), consisting of:
a. Simpanan operasional | Operational Deposits
b. Simpanan non-operasional dan/atau kewajiban lainnya yang bersifat non-operasional | Non-operational deposits and/or other non-operational liabilities
c. Surat berharga berupa surat utang yang diterbitkan oleh bank (unsecured debt) | Debt securities in the form of bonds issued by the bank (unsecured debt)
5 Pendanaan dengan agunan (secured funding) | Collateralized funding (secured funding)
Arus kas keluar lainnya (additional requirement), terdiri dari:
6
Other cash outflows (additional requirement), consisting of:
a. Arus kas keluar atas transaksi derivatif | Cash outflows on derivative transactions
b. Arus kas keluar atas peningkatan kebutuhan likuiditas | Cash outflows due to increased liquidity needs
c. Arus kas keluar atas kehilangan pendanaan | Cash outflows due to funding loss
d. Arus kas keluar atas penarikan komitmen fasilitas kredit dan fasilitas likuiditas | Cash outflows due to drawdown of credit facilities and liquidity facilities
e. Arus kas keluar atas kewajiban kontraktual lainnya terkait penyaluran dana | Cash outflows due to other contractual obligations related to fund disbursement
f. Arus kas keluar atas kewajiban kontijensi pendanaan lainnya | Cash outflows due to other contingent funding obligations
g. Arus kas keluar kontraktual lainnya | Other contractual cash outflows
7 TOTAL ARUS KAS KELUAR | CASH OUTFLOW
ARUS KAS MASUK | CASH INFLOW
8 Pinjaman dengan agunan Secured lending | Collateralized lending Secured lending
Tagihan berasal dari pihak lawan (counterparty) yang bersifat lancar (inflows from fully performing exposures)
9
Receivables from counterparties that are fully performing (inflows from fully performing exposures)
10 Arus kas masuk lainnya | Other cash inflows
11 Total Arus Kas Masuk (CASH INFLOW) | Total Cash Inflow
14 TOTAL HQLA
15 TOTAL ARUS KAS KELUAR BERSIH | NET CASH OUTFLOWS
16 LCR (%)
418 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
INDIVIDUAL
Posisi Triwulan IV 2024 | Quarter IV 2024 Position Posisi Triwulan III 2024 | Quarter III 2024 Position
Nilai HQLA setelah pengurangan nilai (haircut) Nilai HQLA setelah pengurangan nilai (haircut)
Nilai outstanding Nilai outstanding
atau Outstanding kewajiban dan komitmen atau Outstanding kewajiban dan komitmen
kewajiban dan kewajiban dan
dikalikan tingkat penarikan (run-off rate) atau dikalikan tingkat penarikan (run-off rate) atau
komitmen/nilai tagihan komitmen/nilai tagihan
Nilai tagihan kontraktual dikalikan tingkat Nilai tagihan kontraktual dikalikan tingkat
kontraktual kontraktual
penerimaan (inflow rate) penerimaan (inflow rate)
Outstanding value Outstanding value
HQLA value after haircut or Outstanding value HQLA value after haircut or Outstanding value
of liabilities and of liabilities and
of liabilities and commitments multiplied by the of liabilities and commitments multiplied by the
commitments/value of commitments/value of
run-off rate or Value of contractual receivables run-off rate or Value of contractual receivables
contractual receivables contractual receivables
multiplied by the inflow rate multiplied by the inflow rate
(3) (4) (5) (6)
33 hari | 33 days 3hari | 3 days
4.356.714,00 4.502.224,00
5.770.809,00 288.540,45 7.529.212,00 376.460,60
2.617.302,00 261.730,20 3.395,00 339,50
1.562.993,00 325.279,65 2.469.909,00 617.477,25
0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00
0,00 0,00
0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00
0,00 0,00 0,00 0,00
271.644,00 71.974,00 134.130,00 35.199,75
190.440,00 190.440,00 0,00 0,00
39.340,00 1.967,00 3.123,00 156,15
0,00 0,00 0,00 0,00
1.139.931,30 1.029.633,25
0,00 0,00 0,00 0,00
363.391,00 68.251,50 0,00 0,00
0,00 0,00 0,00 0,00
68.251,50 0,00
TOTAL ADJUSTED VALUE¹ TOTAL ADJUSTED VALUE¹
4.356.714,00 4.502.224,00
1.071.679,80 1.029.633,25
406,53% 437,26%
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 419
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Risiko Likuiditas - Pengungkapan Net Stable Funding Ratio (NSFR)
Liquidity Risk-Disclosure of Net Stable Funding Ratio (NSFR)
Posisi Tanggal Laporan Sebelumnya (09/2024)
Revious Reporting Date Position (09/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Komponen ASF Carrying Amount by Remaining Maturity (In Millions of Rupiah)
No
ASF Compenents
≥ 6 bulan -
Tanpa Jangka
< 6 bulan < 1 tahun ≥ 1 tahun
Waktu¹
6 months ≥ 6 months - ≥ 1 year
Without a Fixed Term¹
< 1 year
1 Modal | Capital : 5.127.882,00 - - -
Modal sesuai POJK KPMM
2 5.127.882,00 - - -
Capital according to POJK KPMM
Instrumen modal lainnya
3 - - - -
Other capital instruments
Simpanan yang berasal dari nasabah perorangan dan
pendanaan yang berasal dari nasabah usaha mikro dan
4 usaha kecil: 4.184.360,00 3.776.305,00 19.154,00 4.442,00
Deposits from retail customers and funding from micro
and small business customers:
Simpanan dan pendanaan stabil
5 4.184.360,00 3.772.178,00 19.154,00 4.442,00
Stable deposits and funding
Simpanan dan pendanaan kurang stabil
6 - 4.127,00 - -
Less stable deposits and funding
Pendanaan yang berasal dari nasabah korporasi:
7 846.864,00 1.851.774,00 1.645,00 -
Funding from corporate customers:
Simpanan operasional
8 846.864,00 1.851.774,00 1.645,00 -
Operational deposits
Pendanaan lainnya yang berasal dari nasabah
9 korporasi - - - -
Other funding from corporate customers
Liabilitas yang memiliki pasangan aset yang saling
bergantung
10 - - - -
Liabilities that have corresponding interdependent
assets
Liabilitas dan ekuitas lainnya:
11 1.772,00 256.544,00 - 249.451,00
Other liabilities and equity:
NSFR liabilitas derivatif
12 - - -
NSFR derivative liabilities
Ekuitas dan liabilitas lainnya yang tidak masuk dalam
kategori diatas
13 1.772,00 256.544,00 - 249.451,00
Other equity and liabilities not included in the
categories above
14 Total ASF
Posisi Tanggal Laporan Sebelumnya (09/2024)
Revious Reporting Date Position (09/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Komponen ASF Carrying Amount by Remaining Maturity (In Millions of Rupiah)
No
ASF Compenents
≥ 6 bulan -
Tanpa Jangka
< 6 bulan < 1 tahun ≥ 1 tahun
Waktu¹
6 months ≥ 6 months - ≥ 1 year
Without a Fixed Term¹
< 1 year
Total HQLA dalam rangka perhitungan NSFR
15
Total HQLA for NSFR calculation
Simpanan pada lembaga keuangan lain untuk tujuan
operasional
16 - - - -
Deposits with other financial institutions for operational
purposes
Pinjaman dengan kategori Lancar dan Dalam Perhatian
Khusus (performing)
17 - 1.852.191,00 1.130.705,00 7.501.137,00
Loans categorized as Current and Special Mention
(performing)
Kepada lembaga keuangan yang dijamin dengan
18 HQLA Level 1 - - - -
To financial institutions secured by Level 1 HQLA
Kepada lembaga keuangan yang dijamin bukan
dengan HQLA Level 1 dan pinjaman kepada lembaga
19 keuangan tanpa jaminan - - - -
To financial institutions secured by non-Level 1 HQLA
and loans to financial institutions without collateral
420 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan (12/2024)
Reporting Date Position (12/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Carrying Amount by Remaining Maturity (In Millions of Rupiah)
Total Nilai Tertimbang
Total Nilai Tertimbang ≥ 6 bulan - Total Risk-Weighted
Total Weighted Value Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Assets (Total RWA)
Without a Fixed Term¹ 6 months ≥ 6 months - ≥ 1 year
< 1 year
5.127.882,00 5.198.879,00 - - - 5.198.879,00
5.127.882,00 5.198.879,00 - - - 5.198.879,00
- - - - - -
7.570.559,20 3.849.777,00 4.920.376,00 30.153,00 3.823,00 8.224.842,95
7.566.844,90 3.317.171,00 2.682.508,00 15.212,00 3.823,00 5.717.969,45
3.714,30 532.606,00 2.237.868,00 14.941,00 - 2.506.873,50
1.350.141,50 1.004.467,00 475.562,00 6.514,00 100,00 743.371,50
1.350.141,50 1.004.467,00 475.562,00 6.514,00 100,00 743.371,50
- - - - - -
- - 971.687,00 - - -
249.451,00 4.073,00 104.268,00 22.029,00 96.785,00 107.799,50
- - -
249.451,00 4.073,00 104.268,00 22.029,00 96.785,00 107.799,50
14.298.033,70 14.274.892,95
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan (12/2024)
Reporting Date Position (12/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Carrying Amount by Remaining Maturity (In Millions of Rupiah)
Total Nilai Tertimbang
Total Nilai Tertimbang ≥ 6 bulan - Total Risk-Weighted
Total Weighted Value Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Assets (Total RWA)
Without a Fixed Term¹ 6 months ≥ 6 months - ≥ 1 year
< 1 year
202.118,05 147.893,55
- 41.161,00 75.046,00 16.921,00 39.391,00 105.955,00
7.574.259,05 - 1.612.205,00 1.415.188,00 7.735.036,00 7.788.309,90
- - - - - -
- - - - - -
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 421
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan Sebelumnya (09/2024)
Revious Reporting Date Position (09/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Komponen ASF Carrying Amount by Remaining Maturity (In Millions of Rupiah)
No
ASF Compenents
≥ 6 bulan -
Tanpa Jangka
< 6 bulan < 1 tahun ≥ 1 tahun
Waktu¹
6 months ≥ 6 months - ≥ 1 year
Without a Fixed Term¹
< 1 year
Kepada korporasi non-keuangan, nasabah retail
dan nasabah usaha mikro dan kecil, pemerintah
pusat, pemerintah negara lain, Bank Indonesia, bank
sentral negara lain dan entitas sektor publik, yang
diantaranya:
20 - 1.847.282,00 1.117.186,00 5.886.609,00
To non-financial corporations, retail customers and
micro and small business customers, the central
government, foreign governments, Bank Indonesia,
other countries’ central banks, and public sector
entities, of which:
memenuhi kualifikasi untuk mendapat bobot risiko
35% atau kurang, sesuai SE OJK ATMR untuk Risiko
21 Kredit - - - -
Qualify for a risk weight of 35% or less, according to
OJK Regulation on RWA for Credit Risk
Kredit beragun rumah tinggal yang tidak sedang
dijaminkan, yang diantaranya:
22 - - - 148.751,00
Residential mortgage loans that are not currently
pledged as collateral, of which:
memenuhi kualifikasi untuk mendapat bobot risiko
35% atau kurang, sesuai SE OJK ATMR untuk Risiko
23 Kredit - 4.909,00 13.519,00 1.465.777,00
Qualify for a risk weight of 35% or less, according to
OJK Regulation on RWA for Credit Risk
Surat Berharga dengan kategori Lancar dan Kurang
Lancar (performing) yang tidak sedang dijaminkan,
tidak gagal bayar , dan tidak masuk sebagai HQLA,
termasuk saham yang diperdagangkan di bursa
24 - - - -
Securities categorized as Current and Less Current
(performing) that are not currently pledged as
collateral, are not in default, and are not included as
HQLA, including exchange-traded stocks
Aset yang memiliki pasangan liabilitas yang saling
bergantung
25 - - - -
Assets that have corresponding liabilities that are
interdependent
26 Aset lainnya | Other Assets: 34.927,00 146.111,00 33.635,00 673.582,00
Komoditas fisik yang yang diperdagangkan, termasuk
27 emas -
Physically traded commodities, including gold
Kas, surat berharga dan aset lainnya yang dicatat
sebagai initial margin untuk kontrak derivatif dan kas
atau aset lain yang diserahkan sebagai default fund
pada central counterparty (CCP)
28 - - -
Cash, securities, and other assets recorded as initial
margin for derivative contracts and cash or other
assets contributed as default fund to a central
counterparty (CCP)
NSFR aset derivatif
29 - - -
NSFR derivative assets
NSFR liabilitas derivatif sebelum dikurangi dengan
variation margin
30 - - -
NSFR derivative liabilities before deduction of variation
margin
Seluruh aset lainnya yang tidak masuk dalam kategori
31 diatas 34.927,00 146.111,00 33.635,00 673.582,00
All other assets not included in the categories above
Rekening Administratif
32 2.620.951,00
Administrative Accounts
33 Total RSF
Rasio Pendanaan Stabil Bersih
34
(Net Stable Funding Ratio (%))
422 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah | in million rupiah)
Posisi Tanggal Laporan (12/2024)
Reporting Date Position (12/2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu (Dalam Juta Rupiah)
Carrying Amount by Remaining Maturity (In Millions of Rupiah)
Total Nilai Tertimbang
Total Nilai Tertimbang ≥ 6 bulan - Total Risk-Weighted
Total Weighted Value Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Assets (Total RWA)
Without a Fixed Term¹ 6 months ≥ 6 months - ≥ 1 year
< 1 year
6.485.851,65 - 1.608.928,00 1.394.542,00 6.062.342,00 6.654.725,70
- - - - - -
126.438,35 - - - 171.858,00 146.079,30
961.969,05 - 3.277,00 20.646,00 1.500.836,00 987.504,90
- - - - - -
- - - - 1.027.385,00 -
888.255,00 100.357,00 584.605,00 1.179,00 19.823,00 674.321,00
- - -
- - - - -
- - - - -
- - - - -
888.255,00 100.357 584.605,00 1.179,00 19.823,00 674.321,00
131.047,55 2.621.500,00 129.471,20
8.795.679,65 8.845.950,65
162,56% 161,37%
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 423
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile Pengungkapan Kualitatif Liquidity Coverage Qualitative Disclosure of Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio Ratio (LCR) and Net Stable Funding Ratio (NSFR) (NSFR) Bank Mestika sebagai Bank berdasarkan Modal Inti 1 Bank Mestika as a Bank based on Tier 1 Capital (KBMI (KBMI 1) Non Bank Asing mengacu pada Surat Otoritas 1) Non-Foreign Bank refers to the Financial Services Jasa Keuangan No.S-3/D.03/2023 perihal Penerapan Authority Letter No.S-3/D.03/2023 regarding the Pelaporan Pemenuhan Rasio Kecukupan Likuiditas (LCR) Implementation of Reporting the Fulfillment of Liquidity dan Rasio Pendanaan Stabil Bersih (NSFR) Bagi BUK KBMI1 Adequacy Ratio (LCR) and Net Stable Funding Ratio Non Bank Asing telah menyampaikan hasil perhitungan (NSFR) for BUK KBMI1 Non-Foreign Bank has submitted industrial test dan melaporkan pada sistem pelaporan the results of the industrial test calculation and reported APOLO. on the APOLO reporting system. Pada posisi Desember 2024 Bank telah menyampaikan In December 2024, the Bank has submitted the LCR and laporan perhitungan LCR dan NSFR kepada OJK NSFR calculation reports to OJK based on POJK No.19 berdasarkan POJK No.19 Tahun 2024 tentang Perubahan of 2024 concerning Amendments to POJK Nom42/ Atas POJK Nom42/POJK.03/2015 tentang Kewajiban POJK.03/2015 concerning Obligations to Fulfill the Liquidity Pemenuhan Rasio Kecukupan Likuiditas (LCR) Bagi Bank Adequacy Ratio (LCR) for Commercial Banks and POJK Umum dan POJK No.20 Tahun 2024 tentang Perubahan No.20 of 2024 concerning Amendments to Financial Atas Peraturan Otoritas Jasa Keuangan No.50/ Services Authority Regulation No.50/POJK.03/2017 POJK.03/2017 tentang Kewajiban Pemenuhan Rasio concerning Obligations to Fulfill the Net Stable Funding Pendanaan Stabil Bersih (NSFR) Bagi Bank Umum. Ratio (NSFR) for Commercial Banks. Komponen LCR LCR Component LCR Bank Mestika secara individu dan konsolidasi pada Bank Mestika’s LCR individually and consolidated as of posisi Triwulan IV 2024 sebesar 406,53%, dengan nilai Q4 2024 amounted to 406.53%, with HQLA of Rp 4,356,714 HQLA sebesar Rp 4.356.714,- (dalam jutaan) dan jumlah (in millions) and net cash out flow of Rp 1,071,680 (in net cash out flow sebesar Rp 1.071.680,- (dalam jutaan). millions). Komposisi HQLA dalam perhitungan LCR Bank Mestika The composition of HQLA in Bank Mestika’s LCR calculation seluruhnya berasal dari aset level 1 yang terdiri atas kas, is entirely derived from level 1 assets consisting of cash, penempatan pada Bank Indonesia dan Surat Berharga placements with Bank Indonesia and Government Pemerintah. Securities. Komposisi sumber pendanaan (DPK) Bank selama The composition of the Bank’s funding sources (DPK) Triwulan IV 2023 berasal dari CASA sebesar 47,31% dan during the fourth quarter of 2023 came from CASA of deposito sebesar 52,69%. 47.31% and deposits of 52.69%. Bank Mestika didalam melakukan pengelolaan terhadap Bank Mestika in managing the Bank’s liquidity has likuiditas Bank telah melakukan pemantauan melalui conducted monitoring through early warning indicators early warning indicator dan melakukan perhitungan and calculating cash flow projections, maturity proyeksi arus kas, profil maturitas dan monitoring limit profiles and monitoring transaction limits in relation to transaksi dalam kaitannya dengan penjagaan likuiditas maintaining the Bank’s liquidity and always conducting Bank serta senantiasa melakukan stress test secara stress tests on a monthly basis. bulanan. Komponen NSFR NSFR Component Berdasarkan hasil perhitungan nilai NSFR individu Based on the calculation results, the individual and maupun konsolidasi per 31 Desember 2024 sebesar consolidated NSFR value as of December 31, 2024 is 161,37%. 161.37%. Komposisi ASF Bank berasal dari modal, simpanan yang The Bank’s ASF composition comes from capital, deposits berasal dari nasabah perorangan, pendanaan yang from individual customers, funding from MSE customers, berasal dari nasabah UMK, pendanaan yang berasal dari funding from corporate customers and Bank liabilities, nasabah korporasi dan liabilitas Bank, dengan total ASF with a total ASF of Rp 14,274,893, - (in millions). sebesar Rp 14.274.893,- (dalam jutaan). Sedangkan RSF Bank berasal dari Total HQLA dalam Meanwhile, the Bank’s RSF comes from Total HQLA for rangka perhitungan NSFR, penempatan pada lembaga NSFR calculation, placements with financial institutions, keuangan, pinjaman kategori lancar dan dalam current and special mention loans and non-defaulted perhatian khusus dan surat berharga yang tidak default, securities, other assets and administrative account aset lainnya dan transaksi rekening administratif dengan transactions with total RSF of Rp 8,845,951 (in millions). total RSF sebesar Rp 8.845.951,- (dalam jutaan). 424 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Kualitatif Risiko Likuiditas Qualitative Disclosure of Liquidity Risk
a. Tata Kelola Risiko Likuiditas a. Liquidity Risk Management Governance
Manajemen risiko likuiditas dilakukan untuk Liquidity risk management is conducted to minimize
meminimalkan kemungkinan ketidakmampuan Bank the possibility of the Bank’s inability to obtain cash
dalam memperoleh sumber pendanaan arus kas. flow funding sources.
Pengawasan aktif Direksi dan Dewan Komisaris dalam Active supervision of the Board of Directors and Board
penerapan manajemen risiko likuiditas mencakup: of Commissioners in the implementation of liquidity
risk management includes:
• Direksi dan Komisaris memastikan penerapan • The Board of Directors and Commissioners ensure
Manajemen risiko telah sesuai dengan tujuan that the implementation of risk management is in
strategis, skala, dan karakteristik bisnis Bank, serta accordance with the Bank’s strategic objectives,
memastikan integrasi penerapan manajemen scale, and business characteristics, and ensure
risiko likuiditas dengan risiko lain yang dapat the integration of liquidity risk management
berdampak pada risiko likuiditas; implementation with other risks that may impact
liquidity risk;
• Wewenang dan tanggung jawab Direksi meliputi • The authorities and responsibilities of the Board
pemantauan dan evaluasi terhadap posisi of Directors include monitoring and evaluating
dan risiko likuiditas secara berkala, melakukan the position and liquidity risk on a regular basis,
penyesuaian kebijakan dan strategi Manajemen making adjustments to risk management policies
risiko terkait risiko likuiditas atas hasil evaluasi, and strategies related to liquidity risk based on
serta menyampaikan laporan kepada Dewan the evaluation results, and submitting reports
Komisaris mengenai posisi dan profil Risiko to the Board of Commissioners regarding the
Likuiditas serta penerapan kebijakan dan position and profile of Liquidity Risk and the
prosedur Manajemen Risiko untuk Risiko Likuiditas; implementation of Risk Management policies and
procedures for Liquidity Risk;
• Wewenang dan tanggung jawab Dewan • The authorities and responsibilities of the Board
Komisaris antara lain melakukan persetujuan dan of Commissioners include approval and periodic
evaluasi berkala mengenai kebijakan dan strategi evaluation of Risk Management policies and
Manajemen Risiko untuk Risiko Likuiditas; strategies for Liquidity Risk;
• Direksi harus memastikan bahwa setiap fungsi/ • The Board of Directors must ensure that each
unit yang bertanggung jawab dalam pengelolaan function/unit responsible for managing Liquidity
Risiko Likuiditas memiliki sumber daya manusia Risk has human resources with adequate
dengan kompetensi yang memadai, antara lain competencies, among others in ALCO and
pada ALCO dan Treasury. Dalam hal pengelolaan Treasury. In terms of liquidity management, the
likuiditas, Bank membentuk ALCO untuk Bank establishes ALCO to be responsible for
bertanggung jawab dalam pengelolaan likuiditas managing the Bank’s liquidity.
Bank.
b. Limit Risiko Likuiditas b. Liquidity Risk Limit
Limit risiko likuiditas diterapkan secara konsisten dan Liquidity risk limit is applied consistently and relevant to
relevan dengan bisnis Bank, tingkat kompleksitas the Bank’s business, level of business complexity, risk
bisnis, toleransi risiko, karakteristik produk, valuta, tolerance, product characteristics, currency, market
pasar di mana Bank aktif melakukan transaksi, in which the Bank actively conducts transactions,
data historis, tingkat profitabilitas, dan modal yang historical data, profitability level, and available
tersedia. Beberapa limit yang diatur oleh Bank Mestika capital. Some of the limits set by Bank Mestika in the
didalam kebijakan pengelolaan risiko likuiditas: liquidity risk management policy:
• Limit mismatch arus kas, limit konsentrasi pada • Cash flow mismatch limit, concentration limit on
aset dan kewajiban dan rasio likuiditas lainnya; assets and liabilities and other liquidity ratios;
• Limit transaksi pada pasar uang antar Bank; • Limit on transactions in the interbank money
market;
• Risk appetite threshold dan risk tolerance. • Risk appetite threshold and risk tolerance.
c. Organisasi Manajemen Risiko Likuiditas c. Liquidity Risk Management Organization
Dalam mengelola risiko likuiditas, Bank Mestika In managing liquidity risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling liquidity risk
menangani risiko likuiditas yang terdiri dari : which consists of:
a. Treasury a. Treasury
Bagian Treasury dalam hal ini bertanggung jawab Treasury is responsible for maintaining the Bank’s
dalam menjaga likuiditas Bank dibantu oleh ALCO liquidity, assisted by ALCO in determining the
dalam hal penetapan rasio likuiditas. liquidity ratio.
b. Bagian Manajemen Risiko b. SKMR
Bagian Manajemen Risiko melakukan The Risk Management Working Unit monitors and
pemantauan dan analisa terhadap pengelolaan analyzes the management of Liquidity Risk on a
Risiko Likuiditas secara berkala. regular basis.
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c. ALCO c. ALCO
Dalam rapat komite ALCO membahas kondisi In ALCO committee meetings discuss the
tingkat likuiditas bank, melakukan penyesuaian condition of the bank’s liquidity level, adjusting
aset likuid secara berkala. liquid assets periodically.
d. Pengelolaan dan Mitigasi Risiko Likuiditas d. Liquidity Risk Management and Mitigation
Organisasi yang telah dibentuk untuk bertanggung Organizations that have been established to be
jawab melakukan pengelolaan risiko likuiditas responsible for managing liquidity risk carry out the
melakukan proses identifikasi, pengukuran, process of identifying, measuring, monitoring and
pemantauan dan pengendalian risiko: controlling risks:
a. Identifikasi Risiko Likuiditas a. Liquidity Risk Identification
Identifikasi Risiko Likuiditas, tidak terlepas dari Liquidity Risk Identification is inseparable from
beberapa aspek seperti: produk dan aktivitas several aspects such as: banking products and
perbankan yang dapat mempengaruhi sumber activities that can affect the source and use of
dan penggunaan dana, baik pada posisi aset funds, both in the position of assets and liabilities
dan kewajiban maupun rekening administratif, and administrative accounts, as well as other
serta risiko lain yang dapat mempengaruhi risiko risks that can affect liquidity risk.
likuiditas.
b. Pengukuran Risiko Likuditas b. Liquidity Risk Measurement
Pengukuran Risiko Likuiditas dengan Liquidity Risk is measured by quantifying the risk
pengkuantifikasi risiko secara tepat waktu dan in a timely and comprehensive manner. Tools
komprehensif. Alat yang digunakan dalam used in the measurement include: composition
pengukuran antara lain: komposisi aset, of assets, liabilities, and administrative account
kewajiban, dan transaksi rekening administratif; transactions; concentration of assets and
konsentrasi aset dan kewajiban; dan kerentanan liabilities; and vulnerability to funding needs.
pada kebutuhan pendanaan.
Pengukuran stress testing Risiko Likuiditas Liquidity Risk stress testing is conducted to
dilakukan untuk mengetahui dampak dari determine the impact of crisis scenarios on the
skenario krisis terhadap kemampuan Bank. Bank’s ability. Crisis scenario assumptions that can
Asumsi skenario krisis yang dapat digunakan be used include macro and micro conditions of
seperti kondisi makro dan mikro perubahan global and national economic changes, changes
ekonomi global maupun nasional, perubahan in market conditions, historical data related to
kondisi pasar, data historis terkait kondisi yang conditions that the Bank has experienced before.
pernah dialami Bank sebelumnya.
Pengukuran risiko yang telah dilakukan Risk measurements that have been carried out are
didokumentasikan dan dikinikan secara berkala documented and updated regularly both related
baik terkait asumsi, data, dan informasi lainnya to assumptions, data, and other information used
yang digunakan termasuk perubahannya. including changes.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile assessment,
pada penilaian profil risiko Bank menggunakan the Bank uses indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Akses pada sumber-sumber pendanaan a. Access to funding sources
b. Komposisi dari aset, kewajiban, dan transaksi b. Composition of assets, liabilities, and
rekening administratif administrative account transactions
c. Konsentrasi dari aset dan kewajiban c. Concentration of assets and liabilities
d. Kerentanan pada kebutuhan pendanaan d. Vulnerability to funding needs
c. Pemantauan Risiko Likuiditas c. Liquidity Risk Monitoring
Pemantauan Risiko Likuiditas dengan Monitoring Liquidity Risk by paying attention to
memperhatikan indikator peringatan dini terkait early warning indicators related to potential
potensi kenaikan Risiko Likuiditas. increases in Liquidity Risk.
Pemantauan dilakukan dengan tujuan agar jika Monitoring is carried out with the aim that in the
terjadi peningkatan potensi risiko likuiditas dapat event of a potential increase in liquidity risk, it can
segera dimitigasi atau dilakukan penyesuaian be immediately mitigated or made adjustments
secara tepat waktu, termasuk terhadap strategi in a timely manner, including to the liquidity risk
manajemen risiko likuiditas. management strategy.
d. Pengendalian Risiko Likuiditas d. Liquidity Risk Control
Pengendalian Risiko Likuiditas dilakukan dengan Liquidity Risk Control is carried out with funding
strategi pendanaan, pengelolaan posisi likuiditas strategies, management of daily liquidity position
dan Risiko Likuiditas harian, pengelolaan and Liquidity Risk, management of intra-group
posisi likuiditas dan Risiko Likuiditas intra grup, liquidity position and Liquidity Risk, management
pengelolaan aset likuid yang berkualitas tinggi, of high quality liquid assets, and emergency
dan rencana pendanaan darurat. funding plans.
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Sebagai salah satu indikator peringatan dini dalam As one of the early warning indicators of
permasalahan likuiditas dilakukan pemantauan liquidity problems, maturity profile monitoring is
profil maturitas yang menyajikan pos-pos aset, conducted, which presents asset, liability, and
kewajiban, dan rekening administratif yang administrative account items mapped into a time
dipetakan ke dalam skala waktu berdasarkan sisa scale based on the remaining time to maturity
waktu sampai dengan jatuh tempo sesuai kontrak according to the contract and/or based on
dan/atau berdasarkan asumsi, khususnya untuk assumptions, especially for balance sheet items
pos neraca dan rekening administratif yang tidak and administrative accounts that do not have
memiliki jatuh tempo kontraktual. Faktor-faktor contractual maturities. Factors considered in
yang dipertimbangkan dalam menentukan determining assumptions for estimating balance
asumsi untuk mengestimasi pos neraca dan sheet items and administrative accounts that do
rekening administratif yang tidak memiliki jatuh not have contractual maturities include product
tempo kontraktual, antara lain karakteristik characteristics, counterparty and/or customer
produk, perilaku pihak lawan dan/atau nasabah, behavior, and market conditions as well as
dan kondisi pasar serta pengalaman historis. historical experience. The maturity profile aims to
Profil maturitas bertujuan untuk mengidentifikasi identify the occurrence of liquidity gaps within a
terjadinya gap likuiditas dalam skala waktu certain time scale.
tertentu.
e. Strategi Pengelolaan Risiko Likuiditas e. Liquidity Risk Management Strategy
Bank Mestika melakukan pengelolaan risiko likuiditas Bank Mestika manages liquidity risk by measuring
dengan mengukur besarnya risiko likuiditas yang the amount of liquidity risk faced by the Bank using
dihadapi Bank menggunakan beberapa indikator, several indicators, including primary reserve ratio
antara lain primary reserve ratio (rasio GWM dan (reserve requirement and cash ratio), secondary
Kas), secondary reserve (cadangan likuiditas), reserve (liquidity reserve), and Macroprudential
dan Rasio Intermediasi Makroprudensial (RIM). Intermediation Ratio (RIM). To support the
Untuk mendukung penetapan strategi dalam determination of strategies in anticipating future
mengantisipasi kondisi likuiditas di masa mendatang, liquidity conditions, the Bank also uses maturity
Bank juga menggunakan profil maturitas yang dibuat profiles that are contractually based on a monthly
berdasarkan kontraktual secara bulanan. basis.
Komunikasi strategi pengelolaan likuiditas melalui Communication of liquidity management strategies
rapat ALCO, dan peran Direksi dan Treasury yang aktif through ALCO meetings, and the active role of the
dalam memonitor kondisi likuiditas Bank. Board of Directors and Treasury in monitoring the
Bank’s liquidity conditions.
Pelaksanaan pengelolaan likuiditas Bank mengacu The implementation of the Bank’s liquidity
kepada kebijakan treasury, peraturan serta kebijakan management refers to treasury policies, regulations
otoritas yang terkait treasury. and policies of treasury-related authorities.
f. Strategi Pendanaan f. Funding Strategy
Strategi pendanaan dilakukan secara diversifikasi, The funding strategy is diversified, and directed
dan diarahkan melalui rapat ALCO, adapun komposisi through ALCO meetings, while the composition of the
penempatan dana Bank antara lain: Bank’s fund placement includes:
1. Kredit 1. Loans
2. Deposit Facility 2. Deposit Facility
3. Term Deposit 3. Term Deposit
4. Surat Berharga 4. Securities
5. Call money 5. Call money
6. Treasury 6. Treasury
7. Lainnya (Kas, Giro, Warkat, dll) 7. Others (Cash, Current Accounts, Notes, etc.)
Tenor pendanaan pada penempatan dana The tenor of funding in the placement of funds
dilakukan secara diversifikasi, untuk tenor jangka is diversified, for short-term tenor is focused on
pendek difokuskan pada penempatan dana pada placement of funds with Bank Indonesia, medium
Bank Indonesia, menengah dan panjang difokuskan and long term is focused on fixed rate government
pada surat berharga obligasi pemerintah fixed rate. bond securities. Bank Mestika’s funding strategy is
Strategi pendanaan Bank Mestika dilakukan secara centralized.
terpusat.
g. Rencana Pendanaan Darurat g. Emergency Funding Plan
Pengelolaan rencana pendanaan darurat/ Management of emergency funding plan /
Contingency Funding Plan dengan melakukan Contingency Funding Plan by measuring Liquidity
pengukuran Liquidity Early Warning Indicator Profile Early Warning Indicator Profile every month.
setiap Bulan.
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Adapun recovery plan yang dapat dilaksanakan The recovery plan that can be implemented in the
apabila terjadinya penarikan dana dalam jumlah event of a large withdrawal of funds includes:
besar antara lain:
1. Memanfaatkan likuiditas Bank, 1. Utilize the Bank’s liquidity,
2. Mencari likuiditas pada money market (Call 2. Seeking liquidity in the money market (Call Money
Money dan Repo), and Repo),
3. Melakukan offer pada fixed income market, 3. Make an offer on the fixed income market,
4. Pinjaman BI (Lending Facility). 4. BI loan (Lending Facility).
Bank telah menyusun rencana untuk memperoleh The Bank has developed a plan to obtain funding in
pendanaan dalam kondisi mendesak dengan urgent conditions by considering the cost and impact
mempertimbangkan biaya serta dampak terhadap on capital and various other important aspects
modal serta berbagai aspek penting lainnya antara including:
lain mencakup:
1. Sumber pendanaan utama, jumlah yang tersedia 1. The main sources of funding, the amount
atau dapat diperoleh, dan waktu yang diperlukan available or obtainable, and the time required to
untuk memperoleh dana tersebut; obtain the funds;
2. Kemungkinan ketersediaan back-up liquidity dan 2. Possible availability of back-up liquidity and
prakondisi penggunaan dana tersebut; preconditions for the use of these funds;
3. Alternatif pendanaan lainnya pada saat back-up 3. Other funding alternatives in the event that back-
liquidity yang dimiliki tidak dapat digunakan; up liquidity cannot be used;
4. Dampak kondisi krisis dipasar pada kemampuan 4. The impact of crisis conditions in the market on
Bank untuk menjual dan mengagunkan aset; the Bank’s ability to sell and collateralize assets;
5. Kemampuan Bank untuk memperoleh fasilitas 5. The Bank’s ability to obtain other liquidity facilities.
likuiditas lainnya.
Adapun sumber pendanaan Bank yang dapat The Bank’s funding sources that can be used in
digunakan pada kondisi mendesak antara lain: urgent conditions include:
a. Kas, a. Cash,
b. Penempatan pada Bank lain, b. Placements with other banks,
c. Aset Bank yang akan segera jatuh tempo, c. Bank assets that will soon mature,
d. Pasar uang antar Bank (PUAB), d. Interbank money market (PUAB),
e. Pasar sekunder surat-surat berharga, e. Secondary market of securities,
f. Instrumen Bank Indonesia, f. Bank Indonesia instruments,
g. Operasi Moneter Bank Indonesia (Injeksi g. Bank Indonesia Monetary Operations (Liquidity
Likuiditas), Injection),
h. Adanya bantuan dari Bank Indonesia bagi Bank h. The existence of assistance from Bank Indonesia
yang kesulitan likuiditas berupa: for banks with liquidity difficulties in the form of:
- Fasilitas Pendanaan Jangka Pendek (FPJP), - Short Term Funding Facility (FPJP),
- Fasilitas Likuiditas Intra Hari (FLI), - Intra-Day Liquidity Facility (FLI),
i. Fasilitas pembiayaan darurat (FPD). i. Emergency financing facility (FPD).
h. Stress Test Risiko Likuiditas h. Liquidity Risk Stress Test
Stress test digunakan untuk mengukur ketahanan Stress tests are used to measure the resilience of
modal atas potensi kerugian dan eksposur risiko capital to potential losses and risk exposures faced in
yang dihadapi jika terjadi kondisi tidak normal. the event of abnormal conditions. Various stress test
Berbagai skenario stress test disusun dengan tetap scenarios are prepared while still considering their
mempertimbangkan relevansinya dengan kondisi relevance to the Bank’s current condition. Liquidity risk
Bank saat ini. Pada risiko likuiditas menggunakan uses a maturity profile mismatch scenario approach.
pendekatan skenario maturity profile mismatch.
Stress test pada masa Pandemi COVID-19 juga Stress tests during the COVID-19 Pandemic were
dilakukan Bank dengan beberapa skenario dengan also carried out by the Bank with several scenarios
melihat pada ketahanan likuiditas dan permodalan by looking at the resilience of the Bank’s liquidity
Bank dalam mengcover kemungkinan kerugian yang and capital in covering possible losses that the Bank
mungkin akan dialami Bank akibat dari perubahan might experience as a result of changing conditions.
kondisi.
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Pengungkapan Kualitatif Risiko Qualitative Disclosure of Operational Risk
Operasional
a. Organisasi Manajemen Risiko Operasional a. Operational Risk Management Organization
Dalam mengelola risiko operasional, Bank Mestika In managing operational risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling operational risk
menangani risiko operasional yang terdiri dari: which consists of:
a. Unit Bisnis a. Business Unit
Risk owner bertanggung jawab terhadap Risk owner is responsible for day-to-day
pengelolaan risiko operasional sehari-hari. Dalam operational risk management. In carrying out
menjalankan aktivitas rutin mengacu pada routine activities, it refers to the SOP (standard
SOP (standart operating procedure) perbankan operating procedure) of risk-based banking and
yang berbasis risiko serta, setiap pimpinan each leader is responsible for the implementation
bertanggung jawab atas penerapan manajemen of operational risk management in their respective
risiko operasional disatuan kerjanya masing- work units.
masing.
b. Divisi TI melakukan pengelolaan risiko operasional b. The IT Division manages operational risks
terkait teknologi informasi, pengembangan terkait related to information technology, development
teknologi informasi dan pengelolaan keamanan related to information technology and security
dalam penggunaan teknologi informasi. management in the use of information
technology.
c. Bagian IT Security & GRC c. IT Security & GRC Section
Bagian IT Security melakukan pengelolaan The IT Security Division manages information
keamanan informasi dalam penggunaan TI security in the use of IT, including the security of
termasuk pada keamanan data dan sistem Bank. Bank data and systems.
d. Satuan Kerja Kepatuhan (SKK) d. Compliance Working Unit (SKK)
Satuan Kerja Kepatuhan memastikan pemenuhan The Compliance Working Unit ensures compliance
dari ketentuan dan peraturan yang berlaku with applicable rules and regulations relating to
berkaitan dengan pelaporan. reporting.
e. Bagian Manajemen Risiko e. Risk Management Work Unit (SKMR)
Bagian Manajemen Risiko melakukan The Risk Management Work Unit monitors and
pemantauan dan analisa terhadap pengelolaan analyzes the management of Operational Risk on
Risiko Operasional secara berkala. a regular basis.
f. Fungsi Khusus Anti Fraud f. Specialized Anti Fraud Function
Memastikan efektivitas pelaksanaan aktivitas Ensuring the effectiveness of the implementation
strategi anti fraud dalam Bank. of anti-fraud strategy activities within the Bank.
g. Bagian Pelidungan Data Pribadi dan Konsumen g. Personal and Consumer Data Protection Section
Bagian Pelindungan Data Pribadi dan Konsumen The Personal and Consumer Data Protection
melakukan pengelolaan terkait dengan Section performs management related to the
keamanan data pribadi nasabah dan melakukan security of customer personal data and conducts
monitoring dan evaluasi atas penyelenggaraan monitoring and evaluation of the implementation
produk dan/ atau jasa yang dimanfaatkan oleh of products and/or services utilized by customers/
nasabah/ konsumen pada aspek pelindungan consumers in the aspects of consumer protection
konsumen dan pengaduan nasabah. and customer complaints.
h. Komite Nominasi dan Remunerasi h. Nomination and Remuneration Committee
Memberikan rekomendasi dalam rangka Providing recommendations in order to
mendukung efektivitas pelaksanaan dan support the effectiveness of implementation
tanggung jawab khususnya di bidang remunerasi and responsibilities, especially in the field of
dan nominasi. remuneration and nomination.
i. Komite Pengarah TI i. IT Steering Committee
Melakukan evaluasi dan pengembangan To evaluate and develop the latest banking
terhadap sistem informasi perbankan terkini information systems to support banking
sehingga dapat mendukung kinerja perbankan. performance.
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b. Pengelolaan Risiko Operasional b. Operational Risk Management
Bank Mestika didalam mengelola risiko operasional Bank Mestika in managing operational risks carries
melakukan beberapa tahapan, diantaranya: out several stages, including:
a. Identifikasi dan Pengukuran Risiko Operasional a. Identification and Measurement of Operational
Risks
Bank Mestika menerapkan metodologi risk control Bank Mestika applies the risk control self-
self assessment (RCSA) guna mengidentifikasi assessment (RCSA) methodology to identify and
dan mengukur risiko yang dilaksanakan oleh measure risks implemented by all work units and
seluruh unit kerja dan cabang Bank. Bank branches of the Bank. The Bank identifies and
melakukan identifikasi dan pengukuran terhadap measures parameters exposed to Operational Risk
parameter yang terekspos Risiko Operasional such as: system failures and errors; weakness of
seperti: kegagalan dan kesalahan sistem; the administrative system; failure of relationships
kelemahan sistem administrasi; kegagalan with customers; accounting miscalculations;
hubungan dengan nasabah; kesalahan delays and errors in the settlement of payments;
perhitungan akuntansi; penundaan dan fraud; and accounting engineering.
kesalahan penyelesaian pembayaran; fraud; dan
rekayasa akuntansi.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank’s risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Karakteristik dan kompleksitas bisnis a. Characteristics and complexity of the business
b. Sumber daya manusia b. Human resources
c. Teknologi informasi dan infrastruktur c. Information technology and supporting
pendukung infrastructure
d. Fraud d. Fraud
e. Kejadian eksternal e. External events
Bank Mestika didalam melakukan pengukuran Bank Mestika in measuring operational risk
risiko operasional menerapkan LED (loss event applies LED (loss event database), which aims to
database), yang bertujuan untuk memantau, monitor, record and analyze operational events
mencatat dan menganalisis kejadian operasional that occur and cause losses. The data is one of
yang terjadi dan menimbulkan kerugian. Data the indicators used in the calculation of RWA for
tersebut sebagai salah satu indikator yang operational risk using a standardized approach in
dipergunakan dalam perhitungan ATMR untuk accordance with SEOJK No.6/SEOJK.03/2020.
risiko operasional dengan menggunakan
pendekatan standar sesuai dengan SEOJK No.6/
SEOJK.03/2020.
Pengukuran terhadap keamanan siber Bank Measurement of the Bank’s cybersecurity is carried
dilakukan dengan mengukur tingkat keamanan out by measuring the level of cybersecurity by
siber dengan melakukan penilaian pada risiko assessing the inherent risks related to the Bank’s
inheren terkait keamanan siber Bank, kualitas cybersecurity, the quality of implementation of
penerapan manajemen risiko terkait keamanan risk management related to cybersecurity and
siber dan kualitas penerapan proses ketahanan the quality of implementation of cyber resilience
siber. processes.
b. Pemantauan Risiko Operasional b. Operational Risk Monitoring
Pemantauan Risiko Operasional dilakukan Operational Risk Monitoring is carried out on an
secara berkelanjutan terhadap seluruh eksposur ongoing basis on all Operational Risk exposures
Risiko Operasional dan jumlah kerugian yang and the amount of losses incurred with periodic
ditimbulkan dengan laporan berkala. Melakukan reports. Conduct periodic reviews of matters or
kaji ulang berkala terhadap hal-hal atau faktor- factors causing operational risks and the impact
faktor penyebab terjadinya Risiko Operasional of losses caused.
beserta dampak kerugian yang ditimbulkan.
c. Pengendalian Risiko Operasional c. Operational Risk Control
Pengendalian Risiko Operasional dilakukan Risk Control is carried out consistently in
secara konsisten sesuai dengan tingkat risiko accordance with the level of risk taken and the
yang diambil serta hasil dari identifikasi dan results of risk identification and measurement.
pengukuran risiko.
430 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengendalian terhadap sistem informasi yaitu Control over the information system is to ensure:
memastikan:
1. Penilaian berkala terhadap pengamanan 1. Periodic assessment of information system
sistem informasi. security.
2. Prosedur back-up dan emergency plan 2. Back-up procedures and emergency plans
pada saat terjadi gangguan dan diuji secara in the event of a disturbance and are tested
berkala. regularly.
Kaji ulang berkala terhadap prosedur, Periodic reviews of procedures, documentation,
dokumentasi, sistem pemrosesan data, rencana data processing systems, contingency plans, and
kontinjensi, dan praktek operasional lainnya guna other operational practices to reduce the human
mengurangi kemungkinan terjadinya kesalahan error.
manusia.
Didalam melaksanakan kegiatan operasional In carrying out the Bank’s operational activities,
Bank perlu terdapat mitigasi risiko guna there needs to be risk mitigation in order to
mengurangi dampak risiko yang akan terjadi reduce the impact of risks that will occur and
dan mengoptimalkan pelaksanaan kegiatan optimize the implementation of operational
operasional, hal ini diakomodir dengan kebijakan- activities, this is accommodated by policies that
kebijakan yang diharapkan dapat menjadi are expected to be an effective form of control in
bentuk pengendalian yang efektif dalam setiap every implementation of the Bank’s activities. The
penerapan aktivitas Bank. Adapun kebijakan- policies include:
kebijakan tersebut diantaranya:
a. Kebijakan dan Pedoman Anti Fraud a. Anti-Fraud Policy and Guidelines
b. Melakukan sosialisasi anti fraud secara b. Conducting periodic anti-fraud socialization
berkala
c. Penerapan proses dual control, pemisahan c. Implementation of dual control process,
fungsi dan wewenang agar tidak terjadi separation of functions and authority to avoid
benturan kepentingan/ fraud conflict of interest / fraud
d. Kebijakan Manajemen Teknologi Informasi d. Information Technology Management Policy
e. Kebijakan terkait aktivitas Teknologi Informasi e. Policies related to Information Technology
activities
f. Prosedur terkait transaksi perbankan f. Procedures related to banking transactions
g. Menganalisa dan menindaklanjuti kejadian g. Analyzing and following up on human error
human error yang terjadi incidents that occur
h. Prosedur perekrutan karyawan baru dan h. New employee recruitment procedures and
kebijakan mutasi dan rotasi karyawan employee mutation and rotation policies
i. Kebijakan BCP (Business Continuity Plan) i. BCP (Business Continuity Plan) policy
j. Kebijakan Risk Assessment j. Risk Assessment Policy
k. Pemantauan secara berkala terhadap k. Periodic monitoring of operational activities
aktivitas operasional dan melakukan koreksi and correction of deviations and weaknesses
atas penyimpangan dan kelemahan yang found
ditemukan
l. Bank bekerja sama dengan perusahaan l. The Bank cooperates with insurance
asuransi untuk mengcover kerugian companies to cover operational losses
operasional yang timbul jika terjadi hal yang incurred in the event of unforeseen events,
tidak terduga, seperti cash in safe & cash in such as cash in safe & cash in transit
transit
Pengungkapan Risiko Operasional Disclosure of Risk Weighted Assets for
Operational Risk
Perhitungan ATMR untuk Risiko Operasional Bank Mestika With the enactment of the calculation of RWA for
dengan menggunakan pendekatan standar yang Operational Risk using the standardized approach starting
mengacu pada SEOJK No.06/SEOJK.03/2020 tentang from the period of 2023 which refers to SEOJK No.06/
Perhitungan Aset Tertimbang Menurut Risiko Untuk Risiko SEOJK.03/2020 concerning Calculation of Risk-Weighted
Operasional dengan Menggunakan Pendekatan Standar Assets for Operational Risk Using the Standardized
bagi Bank Umum, maka Bank menyajikan laporan Approach for Commercial Banks, the Bank presents a
penerapan manajemen risiko untuk risiko operasional report on the implementation of risk management for
serta melakukan perhitungan ATMR Operasional dengan operational risk and calculates Operational RWA using
pendekatan standar. the standardized approach.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 431
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Risiko Operasional - Bank secara Individual
Disclosure of Operational Risk-Bank Individually
Posisi Tanggal 31 Posisi Tanggal 31
Pendekatan yang Desember 2024 Desember 2023
Rincian Position of Report Date Position of Report Date
No. Digunakan
Details December 31, 2024 December 31, 2023
Approach Used
Nominal Nominal
Komponen Indikator Bisnis (KIB)
Pendekatan Standar
1 Business Indicator Components 57.974 58.988
Standard Approach
(BIC)
Faktor Pengali Kerugian Internal
(FPKI) 1 1
Internal Loss Multiplier (ILM)
Modal Minimum Risiko
Operasional (MMRO)
57.974 58.988
Minimum Capital Requirement
for Operational Risk
ATMR Untuk Risiko Operasional
Risk-Weighted Assets (RWA) for 724.671 737.352
Operational Risk
Pengungkapan Risiko Operasional - Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of Operational Risk-Bank on a Consolidated basis with Subsidiaries
Posisi Tanggal 31 Posisi Tanggal 31
Pendekatan yang Desember 2024 Desember 2023
Rincian Position of Report Date Position of Report Date
No. Digunakan
Details December 31, 2024 December 31, 2023
Approach Used
Nominal Nominal
Komponen Indikator Bisnis (KIB) 57.974 58.988
Pendekatan Standar
1 Business Indicator Components
Standard Approach
(BIC)
Faktor Pengali Kerugian Internal 1 1
(FPKI)
Internal Loss Multiplier (ILM)
Modal Minimum Risiko 57.974 58.988
Operasional (MMRO)
Minimum Capital Requirement
for Operational Risk
ATMR Untuk Risiko Operasional 724.671 737.352
Risk-Weighted Assets (RWA) for
Operational Risk
432 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Kualitatif Risiko Hukum Qualitative Disclosure Legal Risk
a. Organisasi Manajemen Risiko Hukum a. Management Implementation Legal Risk
Dalam mengelola risiko hukum,Bank Mestika Management Organization In managing legal risks,
memiliki organisasi yang bertanggung jawab untuk Bank Mestika has an organization that is responsible
menangani risiko hukum yang terdiri dari: for handling legal risks consisting of:
a. Legal a. Legal The Legal Department conducts legal
Bagian Legal melakukan kajian hukum atas reviews of all documents that have legal aspects
semua dokumen yang memiliki aspek hukum such as agreements.
seperti perjanjian.
b. Satuan Kerja Kepatuhan (SKK) b. Compliance Task Force Compliance Task Force
SKK memastikan pemenuhan terhadap aspek- ensures the fulfillment of applicable legal aspects
aspek hukum yang berlaku baik internal maupun both internally and externally
eksternal.
c. Bagian Manajemen Risiko (SKMR) c. Risk Management Task Force The Risk
Bagian Manajemen Risiko melakukan Management Task Force monitors and analyzes
pemantauan dan analisa terhadap pengelolaan the management of Legal Risk on a regular basis.
Risiko Hukum secara berkala.
b. Pengelolaan Risiko Hukum b. Legal Risk Management
Didalam melakukan pengelolaan risiko hukum, In managing legal risks, management and
manajemen serta organisasi yang dibentuk organizations formed to monitor, measure, monitor
melakukan pemantauan,pengukuran,pemantauan and control legal risks:
serta pengendalian terhadap risiko hukum:
a. Identifikasi Risiko Hukum a. Identification of Legal Risks
Identifikasi Risiko Hukum dilakukan dengan Legal Risk Identification is carried out by analyzing
menganalisis aspek-aspek hukum yang terdapat legal aspects contained in a new product and/or
dalam suatu produk dan/atau aktivitas baru. activity.
b. Pengukuran Risiko Hukum b. Legal Risk Measurement
Pengukuran Risiko Hukum menggunakan indikator, Legal Risk Measurement uses indicators, such as:
seperti: parameter berupa potensi kerugian akibat parameters in the form of potential losses due
tuntutan litigasi, pembatalan perjanjian yang to litigation claims, cancellation of agreements
disebabkan oleh kelemahan perikatan, terjadinya caused by weaknesses in the agreement,
perubahan peraturan perundang-undangan changes in laws and regulations that cause the
yang menyebabkan produk Bank menjadi tidak Bank’s products to be inconsistent with existing
sejalan dengan ketentuan yang ada. regulations.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank’s risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu:
a. Faktor litigasi; a. Litigation factors;
b. Faktor kelemahan perikatan; b. Factor of weakness of the alliance;
c. Faktor ketiadaan/perubahan perundang- c. Factor of absence / change of legislation.
undangan.
c. Pemantauan Risiko Hukum c. Legal Risk Monitoring Legal Risk
Pemantauan Risiko Hukum dilakukan secara Monitoring is carried out on an ongoing basis on
berkelanjutan terhadap seluruh eksposur Risiko all Legal Risk exposures and the amount of losses
Hukum dan jumlah kerugian yang ditimbulkan incurred with periodic reports.
dengan laporan berkala.
d. Pengendalian Risiko Hukum d. Legal Risk Control
Pengendalian Risiko Hukum dengan Legal Risk Control by conducting periodic reviews
melaksanakan kaji ulang secara berkala of contracts and agreements between the Bank
terhadap kontrak dan perjanjian antara and other parties, among others by reassessing
Bank dengan pihak lain, antara lain dengan the effectiveness of the enforceability process to
cara melakukan penilaian kembali terhadap check the validity of rights in the contract and
efektivitas proses enforceability guna mengecek agreement.
validitas hak dalam kontrak dan perjanjian
tersebut.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Dalam rangka pengendalian risiko terutama atas In order to control risks, especially over products and/
produk dan/atau aktivitas yang dilakukan, Bank or activities carried out, the Bank has a coordination
memiliki mekanisme koordinasi antara unit bisnis, mechanism between business units, Legal, RMTF,
Legal, SKMR, dan SKK dalam melakukan kajian and CTF in conducting studies of these Products
atas Produk dan/ atau Aktivitas tersebut baik dari and/or Activities both from juridical (legal) aspects,
aspek yuridis (hukum), pemenuhan ketentuan baik compliance with the provisions of both SFA, Bank
ketentuan OJK, Bank Indonesia maupun ketentuan Indonesia and applicable laws and regulations,
perundang-undangan yang berlaku, identifikasi risiko identification of risks and design of effective and
dan desain pengendalian yang efektif dan memadai. adequate control.
Pengendalian yang diterapkan oleh Bank untuk risiko The control applied by the Bank for legal risks is
hukum dibagi kedalam 4 (empat) aspek,yaitu: divided into 4 (four) aspects, namely:
a. Tata kelola risiko a. Risk governance
Penerapan manajemen risiko hukum berdasarkan The implementation of legal risk management
aspek tata kelola ditandai dengan Direksi dan based on governance aspects is marked
Dewan Komisaris memiliki awareness dan by the Board of Directors and the Board of
pemahaman yang baik mengenai manajemen Commissioners having good awareness and
risiko hukum, ditunjukkan melalui: understanding of legal risk management, shown
through:
- Dewan Komisaris dan Direksi melakukan – The Board of Commissioners and Board of
pemantauan dan pengawasan atas Directors monitor and supervise legal issues
permasalahan hukum yang bersumber dari originating from business activities.
aktivitas bisnis.
- Direksi memantau setiap perjanjian yang akan – The Board of Directors monitors every
dilaksanakan Bank terhadap pemenuhan agreement that will be implemented by
ketentuan perundang-undangan. the Bank against the fulfillment of statutory
provisions.
- Direksi dan Komisaris melakukan pengawasan – The Board of Directors and Commissioners
dan pemantauan terhadap penyelesaian supervise and monitor the completion of each
setiap komitmen Bank dengan Regulator Bank’s commitments with regulators related
terkait Risiko Hukum. to legal risks.
- Direksi dan Komisaris ikut aktif dalam – The Board of Directors and Commissioners
penyusunan maupun persetujuan dalam actively participate in the preparation and
perumusan dan pengkinian kebijakan, strategi approval in the formulation and updating of
termasuk limit Risiko Hukum. policies, strategies including Legal Risk limits.
- Direksi dan Komisaris memastikan – The Board of Directors and Commissioners
pelaksanaan langkah perbaikan atas ensure the implementation of corrective steps
permasalahan atau penyimpangan dalam for problems or irregularities in the Bank’s
kegiatan usaha Bank yang ditemukan oleh business activities found by SKAI related to
SKAI terkait Risiko Hukum. Legal Risks.
b. Kerangka manajemen risiko b. Risk management framework
Kerangka manajemen risiko mencakup kebijakan, The risk management framework includes
prosedur dan limit risiko hukum yang memadai policies, procedures and limits of legal risk that
dan tersedia bagi seluruh area manajemen risiko are adequate and available to all areas of legal
hukum, sejalan dengan penerapan dan dipahami risk management, in line with the application and
dengan baik oleh pegawai, ditunjukkan melalui: well understood by employees, demonstrated
through:
- Unit kerja yang melaksanakan fungsi “legal watch” – A work unit that carries out the function of “legal
dalam menyediakan analisis/ advis hukum. watch” in providing legal analysis/ advice.
- Satuan Kerja Legal yang memastikan pemenuhan – Legal Task Force that ensures the fulfillment of
terhadap aspek-aspek hukum yang berlaku baik applicable legal aspects both internally and
internal maupun eksternal. externally.
- Satuan Kerja Legal memiliki SOP dalam – The Legal Task Force has SOPs in the management
pengelolaan risiko hukum untuk aktivitas of legal risks for credit activities.
perkreditan.
- Budaya Manajemen Risiko untuk risiko hukum – Risk Management Culture for legal risks
diinternalisasi kepada Satker terkait dengan internalized to the relevant Task Force
cukup memadai. adequately.
- Bagian Manajemen Risiko melakukan – The Risk Management Task Force monitors and
pemantauan dan analisa terhadap pengelolaan analyzes the management of legal risks on a
risiko hukum secara berkala. regular basis.
- Ketentuan internal yang mengatur pemenuhan – Internal provisions governing the fulfillment of
ketentuan perundang-undangan atas setiap statutory provisions for any agreements, internal
perjanjian, kebijakan internal maupun produk/ policies and new products/activities to be
aktivitas baru yang akan dilaksanakan. implemented.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
c. Proses manajemen risiko, sistem informasi c. Risk management process, information systems
dan sumber daya manusia. Merupakan aspek and human resources It is a controlling aspect
pengendalian dalam memastikan identifikasi, in ensuring comprehensive and integrated
pengukuran, pemantauan dan pelaporan risiko identification, measurement, monitoring and
yang komprehensif dan terintegrasi serta kualitas reporting of risks as well as the quality and
dan kuantitas SDM yang meliputi: quantity of human resources which include:
- Melakukan kajian aspek hukum yang – Conduct an adequate review of legal aspects
memadai oleh bagian legal dalam by the legal department in ensuring the
memastikan pemenuhan ketentuan fulfillment of statutory provisions for each
perundang-undangan atas setiap perjanjian, agreement, internal policy or new product/
kebijakan internal maupun produk/aktivitas activity to be implemented.
baru yang akan dilaksanakan.
- Bagian Legal memantau dan menyelesaikan – The Legal Department monitors and resolves
perkara pengadilan/ gugatan perdata. court cases/civil lawsuits.
- Memberikan pemahaman aspek-aspek – Provide an understanding of legal aspects to
hukum kepada satker terkait dengan the security guard related to credit binding.
pengikatan kredit.
- Meningkatkan kualitas dan pemahaman – Improve the quality and understanding of the
hukum dari seluruh staff Legal. law of all Legal staff.
- Pembahasan Risiko Hukum dan kajian – Discussion of Legal Risks and review of the
ketentuan serta peraturan perundang- latest provisions and laws and regulations.
undangan terbaru.
- Melakukan analisis dan studi kasus. – Conduct analysis and case studies.
d. Kecukupan sistem pengendalian risiko d. Adequacy of risk control system Aspects of the
Aspek kecukupan sistem pengendalian risiko adequacy of the risk control system ensure an
memastikan sistem pengendalian intern effective internal control system in supporting
yang efektif dalam mendukung pelaksanaan the implementation of legal risk management,
manajemen risiko hukum, pemeriksaan SKAI Internal audit examinations both in terms
baik dari sisi metodologi, frekuensi, kecukupan of methodology, frequency, adequacy and
dan penerapan SPI termasuk pelaporan kepada application of SPI including reporting to the Board
Dewan Komisaris dan Direksi telah memadai. of Commissioners and Directors are adequate.
Pengungkapan Kualitatif Risiko Reputasi Qualitative Disclosure of Reputational Risk
a. Organisasi Manajemen Risiko Reputasi a. Reputation Risk Management Organization
Dalam mengelola risiko reputasi, Bank Mestika Reputation Risk Management Organization In
memiliki organisasi yang bertanggung jawab untuk managing reputational risk, Bank Mestika has
menangani risiko reputasi yang terdiri dari: an organization that is responsible for handling
a. Unit Bisnis reputational risk consisting of:
Meningkatkan kualitas pelayanan kepada a. Business Units
nasabah dengan melaksanakan training kepada Improving the quality of service to customers by
karyawan pada setiap lini Bank. conducting training to employees in each line of
the Bank.
b. Unit Penanganan dan Penyelesaian Pengaduan b. Customer Complaint Handling and Settlement
Nasabah Unit
Penanganan dan Penyelesaian Pengaduan Handling and Settlement of Customer Complaints
Nasabah adalah unit yang secara khusus is a unit specifically responsible for receiving and
bertanggung jawab dalam menerima dan resolving all customer complaints or related to
menyelesaikan semua pengaduan nasabah products issued by the Bank, as well as helping
ataupun terkait dengan produk yang dikeluarkan to monitor the settlement of products from other
oleh Bank, serta membantu memantau financial institutions distributed by the Bank.
penyelesaian atas produk dari lembaga
keuangan lain yang didistribusikan oleh Bank.
c. Bagian Manajemen Risiko c. Risk Management task force
Bagian Manajemen Risiko melakukan The Risk Management Task Force monitors and
pemantauan dan analisa terhadap pengelolaan analyzes reputational risk management on a
Risiko Reputasi secara berkala. regular basis.
d. Corporate Secretary d. Corporate Secretary
Corporate secretary menjalankan fungsi The corporate secretary carries out the function
komunikasi dalam rangka membangun reputasi of communication in order to build a positive
positif dan menjamin tersedianya informasi yang reputation and ensure the availability of
boleh diakses oleh para pemangku kepentingan. information that can be accessed by stakeholders.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kinerja dari pejabat atau satuan kerja yang ditunjuk The performance of the appointed official or task
melaksanakan manajemen risiko untuk risiko reputasi force carries out risk management for reputational
yang bertanggung jawab dalam: risk responsible in:
- Menjalankan fungsi kehumasan dan merespons - Perform public relations functions and respond
pemberitaan negatif atau kejadian lainnya to negative news or other events that affect the
yang mempengaruhi reputasi Bank dan dapat Bank’s reputation and may cause losses to the
menyebabkan kerugian Bank. Bank.
- Mengkomunikasikan informasi yang dibutuhkan - Communicate the information needed by
pemangku kepentingan: investor, nasabah, stakeholders: investors, customers, creditors,
kreditur, asosiasi dan masyarakat. associations and the public.
b. Kebijakan Pengendalian Risiko Reputasi b. Reputatuion Risk Control Policy
Kebijakan dan Prosedur manajemen risiko reputasi Policies and Mechanisms for Improving Customer
mencakup: Service Quality Reputation risk management policies
and procedures include:
- Prinsip-prinsip transparansi dalam peningkatan - Principles of transparency in improving services
layanan kepada nasabah maupun pemangku to customers and other stakeholders;
kepentingan lainnya;
- Kebijakan dan strategi komunikasi dalam - Communication policies and strategies in the
menghadapi pemberitaan atau informasi face of negative news or information prevent
negatif mencegah informasi yang cenderung information that tends to be counterproductive;
kontraproduktif;
- Pengelolaan risiko reputasi pada saat krisis yang - Management of reputational risk in times of crisis
terintegrasi dengan kebijakan BCP (Business integrated with BCP (Business Continuity Plan)
Continuity Plan) guna meminimalisir gangguan policies to minimize disruptions and speed up the
dan mempercepat proses pemulihan pada saat recovery process in the event of a disaster.
terjadi bencana.
Dalam rangka peningkatan kualitas pelayanan In order to improve the quality of service to Bank
terhadap nasabah Bank Mestika, beberapa hal yang Mestika customers, several things have been done to
telah dilakukan guna mengendalikan risiko reputasi: control reputational risk:
• Memiliki ketentuan penanganan pengaduan • Have clear customer complaint handling
nasabah yang jelas mengatur kebijakan, prosedur provisions governing policies, procedures and
dan unit kerja yang melakukan pemantauan dan work units that monitor and handle customer
penanganan pengaduan nasabah termasuk complaints including reporting to regulators;
pelaporan kepada regulator;
• Memantau keluhan nasabah dan melaporkan • Monitoring customer complaints and reporting
secara rutin kepada pimpinan unit kerja dan regularly to work unit leaders and conducting
melakukan analisis guna mendukung Bank dalam analysis to support the Bank in terms of developing
hal pengembangan proses penanganan keluhan a systematic complaint handling process.
secara sistematis.
c. Pengelolaan Risiko Reputasi c. Reputation Risk Management
Didalam melakukan pengelolaan risiko reputasi, In conducting reputation risk management, the
organisasi yang telah dibentuk melakukan: organization that has been established performs:
a. Identifikasi dan Pengukuran Risiko Reputasi a. Identification and Measurement of Reputation
Risk
Identifikasi Risiko Reputasi dengan Identification of Reputation Risk by documenting
mendokumentasikan setiap kejadian terkait Risiko each incident related to Reputation Risk along
Reputasi beserta dengan jumlah kerugian yang with the amount of loss incurred. Identification
ditimbulkan. Identifikasi dan pengukuran dampak and measurement of the impact of mass media
dari pemberitaan media massa, situs web Bank coverage, the Bank’s website and the results of
dan hasil analisis jejaring sosial, pengaduan social network analysis, customer complaints
nasabah melalui layanan penyelesaian through customer complaint resolution services.
pengaduan nasabah.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile assessment,
pada penilaian profil risiko Bank menggunakan the Bank uses indicators/ parameters, namely:
indikator/ parameter yaitu:
a. Pengaruh reputasi dan pemilik Bank dan a. The influence of reputation and owners of the
perusahaan terkait; Bank and related companies;
b. Pelanggaran etika bisnis; b. Violation of business ethics ;
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
c. Kompleksitas produk dan kerjasama bisnis c. Complexity of the Bank’s products and
Bank; business cooperation;
d. Frekuensi, materialitas, dan eksposur d. Frequency, materiality, and exposure of
pemberitaan negatif; negative publicity;
e. Frekuensi dan materialitas keluhan nasabah. e. Frequency and materiality of customer
complaints.
b. Pemantauan Risiko Reputasi b. Reputation Risk Monitoring
Pemantauan Risiko Reputasi dengan memantau Monitoring Reputation Risk by monitoring the
jumlah keluhan nasabah dan pemberitaan terkait number of customer complaints and news
Bank beserta dengan jumlah kerugian yang related to the Bank along with the amount of
timbul dari Risiko Reputasi. losses arising from Reputation Risk.
c. Pengendalian Risiko Reputasi c. Reputation Risk Control
Pengendalian terjadinya kejadian yang Controlling the occurrence of events that cause
menimbulkan Risiko Reputasi dilaksanakan Reputation Risk is carried out with a reliable
dengan mekanisme yang andal baik dalam segi mechanism both in terms of prevention and
pencegahan maupun pemulihan reputasi Bank, restoration of the Bank’s reputation, as well as
serta memaksimalkan dalam menindaklanjuti maximizing the follow-up of customer complaints
mengatasi adanya keluhan nasabah dan and lawsuits that can increase Reputation Risk
gugatan hukum yang dapat meningkatkan exposure.
eksposur Risiko Reputasi.
Salah satu eksposur risiko reputasi muncul One of the reputation risk exposures arises from
dari keluhan nasabah, untuk memitigasi customer complaints, to mitigate this risk, the
risiko tersebut, Bank senantiasa memberikan Bank always provides training in implementing
pelatihan dalam menerapkan standar pelayanan service standards to improve the quality of
guna meningkatkan kualitas frontliner dalam frontliners in providing services to customers and
memberikan pelayanan kepada nasabah the Bank establishes a special unit in resolving
serta Bank menetapkan unit khusus dalam customer complaints. Prevention or mitigation of
penyelesaian keluhan nasabah. Pencegahan reputation risk exposure can also be done by:
atau mitigasi atas ekposur risiko reputasi juga
dapat dilakukan dengan :
1. CSR (Corporate Social Responsibility) yang 1. CSR (Corporate Social Responsibility) which is an
merupakan aktivitas yang dilakukan untuk activity carried out for community empowerment
pemberdayaan masyarakat dalam bentuk in the form of economic/social activities that can
kegiatan ekonomi/ social yang dapat build a positive reputation from stakeholders
membangun reputasi positif dari pemangku towards the Bank
kepentingan terhadap Bank,
2. Komunikasi/ edukasi secara rutin kepada 2. Regular communication/education to
pemangku kepentingan. stakeholders.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 437
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Kualitatif Risiko Stratejik Qualitative Disclosure of Strategic Risk
a. Organisasi Manajemen Risiko Stratejik a. Strategic Risk Management Organization
Dalam mengelola risiko stratejik, Bank Mestika In managing strategic risks, Bank Mestika has a
memiliki organisasi yang bertanggung jawab untuk responsible organization to deal with strategic risks
menangani risiko stratejik yang terdiri dari: consisting of:
a. Unit Bisnis a. Business Units
Satuan kerja Pengembangan Produk Lending The Lending & Funding Product Development Task
& Funding melakukan pengembangan strategi Force develops business strategies and ensures that
bisnis dan memastikan agar rencana bisnis the business plan is achieved properly.
tercapai dengan baik.
b. Bagian Manajemen b. Management Department
Bagian Manajemen Risiko melakukan The Risk Management Unit monitors and analyzes the
pemantauan dan analisa terhadap pengelolaan management of Strategic Risk on a regular basis.
Risiko Stratejik secara berkala.
Risiko Stratejik dapat bersumber antara lain dari Strategic risks can stem, among others, from
kelemahan dalam proses formulasi strategi dan weaknesses in the strategy formulation process and
ketidaktepatan dalam perumusan strategi, sistem inaccuracies in strategy formulation, inadequate
informasi manajemen yang kurang memadai, hasil management information systems, inadequate
analisa lingkungan internal dan eksternal yang internal and external environment analysis results,
kurang memadai, penetapan tujuan stratejik yang overly aggressive strategic goal setting, inaccuracies
terlalu agresif, ketidaktepatan dalam implementasi in strategy implementation, and failure to anticipate
strategi, dan kegagalan mengantisipasi perubahan changes in the business environment.
lingkungan bisnis.
Sebagai wujud pemantauan dan pengukuran atas As a form of monitoring and measuring the progress
kemajuan yang dicapai dari rencana bisnis secara achieved from the business plan internally, RBB
internal, dilakukan pelaporan Realisasi RBB kepada Realization reporting is carried out to the Regulator.
Regulator. Untuk mendukung pencapaian RBB yang To support the achievement of appropriate and
tepat dan terarah, unit bisnis dan unit pendukung targeted RBB, business units and supporting units
juga melakukan kajian dan analisis untuk setiap also conduct studies and analyses for each new
produk dan aktivitas baru yang akan dijalankan oleh product and activity to be carried out by the Bank.
Bank.
b. Pengelolaan Risiko Stratejik b. Exposure Strategic Risk
Tahapan-tahapan yang dilakukan Bank Mestika The stages carried out by Bank Mestika in managing
didalam melakukan pengelolaan risiko stratejik: strategic risk:
a. Identifikasi Risiko Stratejik a. Strategic Risk Identification
Identifikasi atas penyimpangan dan deviasi Identification of deviations and deviations
akibat dari tidak terealisasi rencana stratejik yang resulting from the non-realization of strategic
memiliki dampak signifikan terhadap modal Bank. plans that have a significant impact on the Bank’s
capital.
Dalam rangka mengidentifikasi dan merespon In order to identify and respond to business
perubahan bisnis yang terjadi, Bank Mestika changes that occur, Bank Mestika conducts:
melakukan:
• Pengkajian rencana bisnis secara berkala • Periodic review of the business plan in
sesuai dengan perkembangan bisnis dan accordance with the latest business
kondisi ekonomi terkini. Dalam hal diperlukan developments and economic conditions.
pengkinian rencana stratejik dan inisiatif In the event that it is necessary to update
bisnis sebagai respon perubahan lingkungan the strategic plan and business initiatives
bisnis Bank dapat melakukan revisi RBB in response to changes in the business
dengan tetap memperhatikan ketentuan environment, the Bank may revise the RBB
yang berlaku; with due regard to the prevailing regulations;
• Menetapkan target dengan • Set targets by considering economic
mempertimbangkan keadaan ekonomi conditions and considering the conditions
serta mempertimbangkan kondisi tahun of the coming year by taking into account
yang akan datang dengan memperhatikan the Bank’s capacity / ability and trends and
kapasitas/ kemampuan Bank dan tren serta competition from related banks and non-
persaingan dari perbankan maupun non banks.
perbankan yang terkait.
438 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
b. Pengukuran Risiko Stratejik b. Strategic Risk Measurement
Pengukuran Risiko Stratejik menggunakan Strategic Risk Measurement uses indicators or
indikator atau parameter berupa tingkat parameters in the form of the level of complexity
kompleksitas strategi bisnis Bank, posisi bisnis of the Bank’s business strategy, the Bank’s
Bank di industri perbankan, dan pencapaian business position in the banking industry, and the
rencana bisnis. achievement of business plans.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile assessment,
pada penilaian profil risiko Bank menggunakan the Bank uses indicators/ parameters, namely:
indikator/ parameter yaitu:
a. Kesesuaian strategi dengan kondisi a. Strategy suitability with business environment
lingkungan bisnis; conditions;
b. Strategi berisiko tinggi dan strategi berisiko b. High risk strategy and low risk strategy;
rendah;
c. Posisi bisnis Bank; c. Bank’s business position;
d. Pencapaian rencana bisnis Bank. d. Achievement of the Bank’s business plan.
c. Pemantauan Risiko Startejik c. Strategic Risk Monitoring
Pemantauan Risiko Stratejik dilakukan secara Strategic Risk Monitoring is carried out periodically
berkala dengan memperhatikan pengalaman by taking into account the experience of past
kerugian pada masa lalu yang disebabkan oleh losses caused by Strategic Risk or deviations in
Risiko Stratejik atau penyimpangan pelaksanaan the implementation of the strategy plan.
rencana strategi.
d. Pengendalian Risiko Stratejik d. Strategic Risk Control
Pengendalian risiko dengan cara membandingkan Risk control by comparing actual results with
hasil aktual dengan hasil yang diharapkan untuk expected results to ensure that the risks taken are
memastikan bahwa risiko yang diambil masih within tolerance limits and reporting significant
dalam batas toleransi dan melaporkan deviasi deviations to management.
yang signifikan kepada manajemen.
c. Pengukuran Pencapaian Rencana Bisnis c. Bank Business Plan Measurement
Untuk mengukur kemajuan pencapaian rencana To measure the progress of achieving a business
bisnis, Bank Mestika melakukan: plan, Bank Mestika conducts:
• Identifikasi, pengukuran dan pemantauan risiko • Identification, measurement and monitoring
stratejik serta penyusunan laporan profil risiko of strategic risks and preparation of quarterly
stratejik secara triwulanan; strategic risk profile reports;
• Penyusunan laporan realisasi RBB, antara lain • Preparation of RBB realization report, among
memuat pencapaian kinerja keuangan, dan others, contains the achievement of financial
realisasi kinerja Bank. performance, and the realization of the Bank’s
performance.
Pengungkapan Kualitatif Risiko Kepatuhan Disclosure of Compliance Risk
a. Organisasi Manajemen Risiko Kepatuhan a. Compliance Risk Management Organization
Dalam mengelola risiko kepatuhan, Bank Mestika In managing compliance risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling compliance
menangani risiko kepatuhan yang terdiri dari: risk consisting of:
a. Satuan Kerja Kepatuhan a. Compliance Working Unit
Melakukan sosialisasi atas ketentuan dan Conducting socialization on the prevailing rules
peraturan yang mengatur tentang Bank yang and regulations governing the Bank along with
berlaku berserta dengan sanksi. Menindaklanjuti sanctions. Follow up and establish action plans
dan menetapkan action plan serta memonitoring and monitor the implementation of follow-up
pelaksanaannya atas tindak lanjut temuan intern internal and external findings.
maupun ekstern.
Satuan kerja kepatuhan yang independen An independent compliance work unit has duties,
memiliki tugas, kewenangan dan tanggung authorities and responsibilities, namely:
jawab, yakni:
a. Membuat langkah-langkah dalam rangka a. Taking steps to support the creation of a
mendukung terciptanya budaya kepatuhan culture of compliance in all of the Bank’s
pada seluruh kegiatan usaha Bank pada business activities at every level of the
setiap jenjang organisasi. organization.
b. Memiliki program kerja tertulis dan melakukan b. Having a written work program and conducting
indetifikasi, pengukuran, monitoring, dan identification, measurement, monitoring,
pengendalian terkait dengan manajemen and control related to risk management for
risiko untuk Risiko Kepatuhan. Compliance Risk.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 439
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
c. Menilai dan mengevaluasi efektivitas, c. Assess and evaluate the effectiveness,
kecukupan, dan kesesuaian kebijakan, sistem, adequacy, and suitability of the Bank’s
dan prosedur yang dimiliki Bank dengan policies, systems, and procedures with the
peraturan perundang-undangan yang prevailing laws and regulations.
berlaku.
d. Melakukan review dan/atau d. Review and/or recommend the updating and
merekomendasikan pengkinian dan improvement of policies, provisions, systems,
penyempurnaan kebijakan, ketentuan, sistem, and procedures as well as the Bank’s business
maupun prosedur serta kegiatan usaha Bank activities in accordance with the provisions
telah sesuai dengan ketentuan Regulator of the Regulator and prevailing laws and
dan peraturan perundang-undangan yang regulations.
berlaku.
e. Melakukan tugas-tugas lainnya yang terkait e. Perform other tasks related to the compliance
dengan fungsi kepatuhan. function.
f. menyusun rencana kerja kepatuhan yang f. Prepare an adequate compliance work plan.
memadai.
Adanya satuan kerja kepatuhan yang bertugas The existence of a compliance working unit that is
dan bertanggung jawab secara independen independently in charge and responsible for the
dalam rangka desain mitigasi atas eksposur design of mitigation of Compliance Risk exposure
Risiko Kepatuhan yang dihadapi Bank dengan: faced by the Bank by:
1. Mendukung terciptanya budaya kepatuhan 1. Supporting the creation of a culture of
pada seluruh kegiatan usaha Bank pada compliance in all business activities of the
setiap jenjang organisasi. Bank at every level of the organization.
2. Melakukan identifikasi, pengukuran, monitoring 2. Performing identification, measurement,
dan pengendalian terkait manajemen Risiko monitoring and control related to Compliance
Kepatuhan. Risk management.
3. Mereview dan mengevaluasi efektivitas, 3. Review and evaluate the effectiveness,
kecukupan dan kesesuaian kebijakan, adequacy and suitability of the Bank’s
sistem dan prosedur Bank dengan peraturan policies, systems and procedures with the
perundang-undangan maupun ketentuan prevailing laws and regulations and regulatory
Regulator yang berlaku. requirements.
4. Monitoring atas pelaporan-pelaporan yang 4. Monitoring the reports that must be carried
wajib dilakukan oleh Bank, komitmen Bank out by the Bank, the Bank’s commitment to
atas hasil pemeriksaan yang dilakukan the results of the examination conducted by
OJK serta sosialisasi yang dilakukan setiap the OJK and the socialization carried out every
adanya ketentuan terbaru dari OJK, hal time there are new regulations from the OJK,
tersebut dilakukan untuk menjaga track this is done to maintain the Bank’s compliance
record kepatuhan Bank. track record.
b. Bagian Manajemen Risiko b. Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisa terhadap pengelolaan analyzes Compliance Risk management on a
Risiko Kepatuhan secara berkala. regular basis.
b. Efektivitas Penerapan Manajemen Risiko Kepatuhan b. Effectiveness of Implementing Compliance Risk
Management
Bank wajib memastikan efektivitas penerapan The Bank is obliged to ensure the effectiveness of the
manajemen risiko untuk risiko kepatuhan, terutama implementation of risk management for compliance
dalam rangka penyusunan kebijakan dan prosedur risks, especially in the context of formulating policies
telah sesuai dengan standar yang berlaku secara and procedures in accordance with generally
umum, ketentuan, dan/atau peraturan perundang- accepted standards, provisions, and/or applicable
undangan yang berlaku, antara lain berkaitan laws and regulations, among others related to:
dengan :
1. Ketepatan penetapan limit; 1. Accuracy of limit setting;
2. Penerapan kebijakan pengecekan kepatuhan 2. Implementation of compliance checking policy
melalui prosedur secara berkala; through procedures periodically;
3. Ketepatan waktu mengkomunikasikan kebijakan 3. Timeliness in communicating policies to all
kepada seluruh pegawai pada setiap jenjang employees at every level of the organization;
organisasi;
4. Kecukupan pengendalian terhadap 4. Adequacy of control over the development of
pengembangan produk baru; new products;
5. Kecukupan laporan dan sistem data terutama 5. Adequacy of reports and data systems, especially
dalam rangka pengendalian terhadap akurasi, in order to control the accuracy, completeness,
kelengkapan, dan integritas data. and integrity of data.
440 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
c. Pengelolaan Risiko Kepatuhan c. Compliance Risk Management
Mekanisme pengelolaan risiko kepatuhan pada Bank The compliance risk management mechanism at
Mestika meliputi: Bank Mestika includes:
a. Identifikasi Risiko Kepatuhan a. Identification of Compliance Risks Compliance
Identifikasi Risiko Kepatuhan mengacu pada Risk Identification refers to factors of increased
faktor-faktor peningkatan eksposur risiko risk exposure such as: the type and complexity
seperti: jenis dan kompleksitas kegiatan usaha of the Bank’s business activities, the amount
Bank, jumlah atau volume serta materialitas or volume and materiality of the Bank’s non-
ketidakpatuhan Bank terhadap kebijakan dan compliance with internal policies and procedures,
prosedur intern, ketentuan dan/atau peraturan laws and regulations, as well as sound business
perundang-undangan, serta praktik dan standar ethics practices and standards.
etika bisnis yang sehat.
b. Pengukuran Risiko Kepatuhan b. Compliance Risk Measurement. Compliance Risk
Pengukuran Risiko Kepatuhan menggunakan Measurement uses indicators or parameters in
indikator atau parameter berupa jenis, signifikansi, the form of the type, significance, and frequency
dan frekuensi pelanggaran terhadap ketentuan of violations of the Bank’s compliance provisions
atau rekam jejak kepatuhan Bank, perilaku yang or track record, behavior underlying violations,
mendasari pelanggaran, dan pelanggaran and violations of generally accepted standards.
terhadap standar yang berlaku secara umum.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank’s risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu:
a. Jenis dan signifikansi pelanggaran; a. Types and significance of violations;
b. Frekuensi pelanggaran; b. Frequency of violations ;
c. Pelanggaran terhadap ketentuan atas c. Violation of the provisions of certain financial
transaksi keuangan tertentu. transactions.
c. Pemantauan Risiko Kepatuhan c. Compliance Risk Monitoring
Satuan atau unit kerja yang melaksanakan fungsi Units or work units that carry out the Risk
Manajemen Risiko untuk Risiko Kepatuhan harus Management function for Compliance Risk must
memantau dan melaporkan Risiko Kepatuhan monitor and report Compliance Risks that occur
yang terjadi kepada Direksi Bank baik sewaktu- to the Bank’s Board of Directors either at any time
waktu pada saat terjadinya Risiko Kepatuhan at the time of Compliance Risk or periodically.
maupun secara berkala.
d. Pengendalian Risiko Kepatuhan d. Compliance Risk Control
Dengan melakukan sosialisasi atas ketentuan- By disseminating new provisions to the relevant
ketentuan baru kepada satuan kerja terkait, task force, reviewing any external provisions to be
melakukan penelaahan setiap ketentuan implemented in internal policies.
eksternal untuk diimplemetasikan di kebijakan
internal.
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 441
Page 442
IKHTISAR DATA
IKHTISAR DATA KEUANGAN
KEUANGAN PENTING
PENTING LAPORAN DIREKSI
LAPORAN DIREKSI LAPORAN DEWAN
LAPORAN DEWAN KOMISARIS
KOMISARIS PROFIL PERSEROAN
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
08 LAPORAN KEUANGAN
Financial Report
442 Laporan Tahunan 2024 Annual Report PT Bank Mestika Dharma Tbk
Page 443
ANALISIS PEMBAHASAN
ANALISIS PEMBAHASAN MANAJEMEN
MANAJEMEN TINJAUAN MANAJEMEN
TINJAUAN MANAJEMEN TATA KELOLA
TATA KELOLA LAPORAN KEUANGAN
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PT Bank Mestika Dharma Tbk Laporan Tahunan 2024 Annual Report 443
Page 444
PT BANK MESTIKA DHARMA Tbk
LAPORAN KEUANGAN/
FINANCIAL STATEMENTS
31 DESEMBER 2024/DECEMBER 31, 2024
Page 445
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
DAFTAR ISI CONTENTS
Halaman/
Page
Surat Pernyataan Direksi - Directors' Statement Letter
Laporan Auditor Independen - Independent Auditors' Report
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and
Komprehensif Lain 3 Other Comprehensive Income
Laporan Perubahan Ekuitas 5 Statements of Changes in Equity
Laporan Arus Kas 6 Statements of Cash Flows
Catatan atas Laporan Keuangan 8 Notes to the Financial Statements
Page 446
Page 447
Page 448
Page 449
Page 450
Page 451
Page 452
Page 453
Page 454
Page 455
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ASET ASSETS
Kas 4 225.009.999.223 165.845.246.577 Cash
Current accounts with
Giro pada Bank Indonesia 5 448.471.460.904 154.655.829.870 Bank Indonesia
Giro pada bank lain 6 41.161.365.858 35.640.519.818 Current accounts with other banks
Dikurangi: Cadangan Less:
kerugian penurunan nilai (10.923.094) (46.516.216) Allowance for impairment losses
41.150.442.764 35.594.003.602
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 7 and other banks
Pihak berelasi 5.081.802.090 - Related party
Pihak ketiga 359.954.801.554 799.908.158.481 Third party
Dikurangi: Cadangan Less:
kerugian penurunan nilai (1.559.419.972) - Allowance for impairment losses
363.477.183.672 799.908.158.481
Efek-efek 8 3.034.146.717.732 4.238.049.629.770 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali 9 1.027.384.624.500 - to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 10 - 629.220.960.855 under agreements to resell
Kredit yang diberikan 11 Loans
Pihak berelasi 209.246.385.697 156.616.015.628 Related party
Pihak ketiga 10.624.525.641.098 9.236.849.051.069 Third party
Dikurangi: Cadangan Less:
kerugian penurunan nilai (149.056.414.258) (152.512.198.490) Allowance for impairment losses
10.684.715.612.537 9.240.952.868.207
Tagihan akseptasi 12 - 82.442.582.189 Acceptance receivables
Dikurangi: Cadangan Less:
kerugian penurunan nilai - (518.889.233) Allowance for impairment losses
- 81.923.692.956
Aset tetap 13 756.340.253.708 734.495.703.839 Fixed assets
Dikurangi: Akumulasi penyusutan (189.437.141.141) (172.759.284.711) Less: Accumulated depreciation
566.903.112.567 561.736.419.128
Aset takberwujud 14 68.246.623.335 62.104.820.855 Intangible assets
Dikurangi: Akumulasi amortisasi (55.519.263.050) (45.626.021.506) Less: Accumulated amortisation
12.727.360.285 16.478.799.349
Aset hak-guna 15 2.394.204.397 2.487.479.368 Right-of-use assets
Dikurangi: Akumulasi penyusutan (1.320.291.047) (932.779.879) Less: Accumulated depreciation
1.073.913.350 1.554.699.489
Aset pajak tangguhan 20 6.045.065.507 - Deferred tax assets
Aset lain-lain 16 167.012.413.225 129.104.461.971 Other assets
Dikurangi: Cadangan Less:
kerugian penurunan nilai (157.076.480) (201.164.492) Allowance for impairment losses
166.855.336.745 128.903.297.479
JUMLAH ASET 16.577.960.829.786 16.054.823.605.763 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
1
Page 456
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 17 12.127.905.554 12.282.400.345 Immediate liabilities
Simpanan nasabah 18 Deposits from customers
Pihak berelasi 370.712.252.568 372.603.834.678 Related party
Pihak ketiga 9.920.059.940.858 10.477.193.174.775 Third party
10.290.772.193.426 10.849.797.009.453
Simpanan dari bank lain 19 Deposits from other banks
Pihak berelasi 3.550.800 895.310.167 Related party
Pihak ketiga 53.616.086.918 12.519.449.720 Third party
53.619.637.718 13.414.759.887
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 9 971.687.076.002 - agreements to repurchase
Liabilitas akseptasi 12 - 82.442.582.189 Acceptance payables
Utang pajak 20 17.973.729.460 22.000.000.987 Taxes payable
Liabilitas pajak tangguhan 20 - 19.005.014.030 Deferred tax liabilities
Liabilitas lain-lain 21 143.433.094.291 152.227.594.179 Other liabilities
JUMLAH LIABILITAS 11.489.613.636.451 11.151.169.361.070 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 200 per saham Rp 200 per share
Modal dasar Authorized capital
10.000.000.000 saham 10,000,000,000 shares
Ditempatkan dan disetor penuh Issued and fully paid
4.090.090.000 saham 22 818.018.000.000 818.018.000.000 4,090,090,000 shares
Saham treasuri 22 (66.765.198.501) (69.016.572.150) Treasury shares
Agio saham 23 1.643.105.037 - Stock premium
Surplus revaluasi aset tetap 24 375.590.867.717 375.590.867.717 Surplus of revaluation of fixed assets
Perubahan nilai wajar aset Changes of fair value of
keuangan melalui penghasilan financial assets through
komprehensif lain 51.935.899.131 139.242.940.717 other comprehensive income
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja karyawan 34 (1.594.260.720) (4.318.236.000) benefit obligations
Saldo laba Retained earnings
Telah ditentukan penggunaannya 163.603.600.000 163.603.600.000 Appropriated
Belum ditentukan penggunaannya 3.745.915.180.671 3.480.533.644.409 Unappropriated
3.909.518.780.671 3.644.137.244.409
JUMLAH EKUITAS 5.088.347.193.335 4.903.654.244.693 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 16.577.960.829.786 16.054.823.605.763 EQUITY
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
2
Page 457
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN LABA RUGI STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 26 1.218.340.799.191 1.233.332.886.446 Interest income
Beban bunga 27 (302.063.794.649) (296.342.161.454) Interest expense
916.277.004.542 936.990.724.992
Pendapatan operasional lainnya Other operating income
Pemulihan kembali kredit yang Recovery of
telah dihapusbukukan 69.191.249.406 33.153.420.439 written-off loans
Provisi dan komisi 10.241.636.236 10.897.781.484 Fees and commissions
Lain-lain 28 60.436.389.159 74.169.606.038 Others
139.869.274.801 118.220.807.961
Beban operasional lainnya Other operating expenses
Tenaga kerja 29 (313.356.698.660) (297.630.525.745) Personnel
Umum dan administrasi 30 (184.279.643.943) (179.778.982.004) General and administrative
Pembentukan atas cadangan Provision of allowance
kerugian penurunan nilai for impairment losses of
aset keuangan 31 (37.520.015.477) (43.986.682.326) financial assets
Lain-lain 47.584.151 (24.711.000) Others
(535.108.773.929) (521.420.901.075)
LABA OPERASIONAL 521.037.505.414 533.790.631.878 PROFIT FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING
NON-OPERASIONAL INCOME (EXPENSES)
Pendapatan non-operasional 32 1.947.299.677 1.627.280.244 Non-operating income
Beban non-operasional 32 (1.710.054.199) (303.530.580) Non-operating expenses
237.245.478 1.323.749.664
LABA SEBELUM
PAJAK PENGHASILAN 521.274.750.892 535.114.381.542 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan 20 (117.885.566.854) (117.978.112.547) Income tax expense
LABA TAHUN BERJALAN 403.389.184.038 417.136.268.995 PROFIT FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
3
Page 458
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN LABA RUGI STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasi ke Items that will be reclassified to
laba rugi : profit or loss :
Perubahan nilai wajar aset Changes of fair value of
keuangan melalui penghasilan financial assets through
komprehensif lain (111.932.104.597) 98.234.925.006 other comprehensive income
Pajak penghasilan terkait 20 24.625.063.011 (21.611.683.501) Related income tax
(87.307.041.586) 76.623.241.505
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi : to profit or loss :
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja karyawan 33 3.492.276.000 (5.635.348.000) benefit obligations
Surplus revaluasi aset tetap - - Surplus of revaluation of fixed assets
Pajak penghasilan terkait 20 (768.300.720) 1.239.776.560 Related income tax
2.723.975.280 (4.395.571.440)
Penghasilan komprehensif lain (84.583.066.306) 72.227.670.065 Other comprehensive income
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 318.806.117.732 489.363.939.060 FOR THE YEAR
LABA PER SAHAM 42 100,12 103,58 EARNINGS PER SHARE
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
4
Page 459
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Keuntungan (kerugian)
belum direalisasi
atas efek-efek yang
diukur pada nilai wajar
melalui penghasilan
komprehensif lain/ Keuntungan (kerugian)
Modal Unrealized gain (loss) pengukuran kembali
ditempatkan dan Selisih penilaian on marketable securities program imbalan pasti/ Saldo laba/Retained earnings
disetor penuh/ kembali aset tetap/ at fair value through Gain (loss) Telah ditentukan Belum ditentukan
Catatan/ Issued and fully Revaluation surplus Saham treasuri/ Agio saham/ other comprehensive remeasurement of defined penggunaannya/ penggunaannya/ Jumlah ekuitas/
Notes paid capital of fixed assets Treasury shares Stock premium income benefit pension plan Appropriated Unappropriated Total equity
Saldo 1 Januari 2023 818.018.000.000 375.590.867.717 (69.016.572.150) - 62.619.699.212 77.335.440 163.603.600.000 3.201.405.023.190 4.552.297.953.409 Balance as at January 1, 2023
Laba tahun berjalan - - - - - - - 417.136.268.995 417.136.268.995 Profit for the year
Penghasilan komprehensif lain - - - - 76.623.241.505 (4.395.571.440) - - 72.227.670.065 Other comprehensive income
Dividen 25 - - - - - - - (138.007.647.776) (138.007.647.776) Dividends
Saldo 31 Desember 2023 818.018.000.000 375.590.867.717 (69.016.572.150) - 139.242.940.717 (4.318.236.000) 163.603.600.000 3.480.533.644.409 4.903.654.244.693 Balance as at December 31, 2023
Penjualan saham treasuri 22 - - 2.251.373.649 - - - - - 2.251.373.649 Sale of treasury shares
Agio saham 23 - - - 1.643.105.037 - - - - 1.643.105.037 Stock premium
Laba tahun berjalan - - - - - - - 403.389.184.038 403.389.184.038 Profit for the year
Penghasilan komprehensif lain - - - - (87.307.041.586) 2.723.975.280 - - (84.583.066.306) Other comprehensive income
Dividen 25 - - - - - - - (138.007.647.776) (138.007.647.776) Dividends
Saldo 31 Desember 2024 818.018.000.000 375.590.867.717 (66.765.198.501) 1.643.105.037 51.935.899.131 (1.594.260.720) 163.603.600.000 3.745.915.180.671 5.088.347.193.335 Balance as at December 31, 2024
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
5
Page 460
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga, provisi dan komisi 1.228.876.738.523 1.251.902.668.966 Interest, fees and commissions received
Penerimaan pendapatan operasional
lainnya 139.916.858.952 118.196.096.961 Other operating income received
Penerimaan pendapatan
non-operasional 942.933.703 1.674.314.197 Non-operating income received
Pembayaran beban non-operasional (1.620.901.042) (653.903.495) Non-operating expenses paid
Pembayaran pajak penghasilan (122.935.318.000) (117.493.990.460) Income tax paid
Pembayaran beban umum dan General and administrative expenses
administrasi (191.733.762.535) (139.753.728.329) paid
Pembayaran bunga (301.508.377.455) (294.653.280.665) Interest paid
Pembayaran beban tenaga kerja (307.427.794.978) (287.508.833.067) Personnel expenses paid
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 444.510.377.168 531.709.344.108 operating assets and liabilities
Penurunan (kenaikan) dalam aset operasi Decrease (increase) in operating assets
Kredit yang diberikan (1.483.983.236.828) (603.067.303.408) Loans
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (976.576.968.771) 628.792.573.007 agreements to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 629.220.960.855 (629.220.960.855) under agreements to resell
Aset lain-lain (4.228.391.694) (135.065.490) Other assets
Kenaikan (penurunan) liabilitas operasi Increase (decrease) in operating liabilities
Simpanan nasabah (559.024.816.027) (81.655.021.307) Deposits from customers
Simpanan dari bank lain 40.204.877.831 (95.701.614.725) Deposits from other banks
Liabilitas lain-lain (8.313.864.291) (139.633.726.209) Other liabilities
Arus Kas Bersih Digunakan untuk Net Cash Used for
Aktivitas Operasi (1.918.191.061.757) (388.911.774.879) Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Kenaikan efek-efek yang diukur Increase in marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other comprehensive
komprehensif lain (FVTOCI) 1.041.163.151.712 1.056.825.718.017 income (FVTOCI)
Hasil penjualan aset tetap 13 1.144.736.036 418.918.919 Proceeds from sale of fixed assets
Pembelian aset hak guna 15 (470.696.666) (1.167.927.748) Acquisitions of right of use assets
Pembelian aset takberwujud 14 (5.024.887.180) (15.902.161.270) Acquisitions of intangible assets
Pembelian aset tetap 13 (32.612.117.247) (61.528.813.418) Acquisitions of fixed assets
Arus Kas Bersih Diperoleh dari Net Cash Provided from
Aktivitas Investasi 1.004.200.186.655 978.645.734.500 Investing Activities
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
6
Page 461
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Kenaikan liabilitas efek-efek yang dijual Increase in liabilities on securities
dengan janji dibeli kembali 971.687.076.002 (638.416.069.429) sold under agreements to repurchase
Penjualan saham treasuri 3.894.478.686 - Sale of treasury shares
Pembayaran dividen kas (138.007.647.776) (138.007.647.776) Cash dividend paid
Arus Kas Bersih Diperoleh dari Net Cash Provided from (Used for)
(Digunakan untuk) Aktivitas Pendanaan 837.573.906.912 (776.423.717.205) Financing Activities
PENURUNAN NETO NET DECREASE IN
KAS DAN SETARA KAS (76.416.968.190) (186.689.757.584) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 1.156.141.596.265 1.342.831.353.849 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 1.079.724.628.075 1.156.141.596.265 AT END OF YEAR
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4 225.009.999.223 165.845.246.577 Cash
Giro pada Bank Indonesia 5 448.471.460.904 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 6 41.161.365.858 35.640.519.818 Current accounts with other banks
Penempatan pada Bank Indonesia
bank lain yang jatuh tempo dalam Placements with Bank Indonesia and
3 bulan atau kurang sejak tanggal other banks with maturities of 3 months
perolehan 7 365.081.802.090 800.000.000.000 or less from acquisition date
Jumlah kas dan setara kas 1.079.724.628.075 1.156.141.596.265 Total cash and cash equivalents
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
7
Page 462
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan infomasi umum Bank a. Establishment and general information of the Bank
PT Bank Mestika Dharma Tbk (Bank) didirikan di PT Bank Mestika Dharma Tbk (the Bank) was established
Medan pada tanggal 27 April 1955 berdasarkan akta in Medan on April 27, 1955 based on notarial deed No.121
notaris No.121 dari Oesman Aldjoeffry, wakil notaris of Oesman Aldjoeffry, acting notary in Medan. The deed of
di Medan. Akta pendirian dan perubahan Anggaran establishment and amendment of the Articles of Association
Dasar Bank telah mendapatkan pengesahan dari of the Bank was legalized by the Minister of Justice of the
Menteri Kehakiman Republik Indonesia dengan Surat Republic of Indonesia in his Decision Letter
Keputusan No.J.A.5/69/21 tanggal 28 Mei 1963 dan No.J.A.5/69/21 dated May 28, 1963 and was registered at
telah didaftarkan pada Panitera Pengadilan Negeri the State Court Registrars Medan on June 2, 1963
Medan tanggal 2 Juni 1963 No.103/1963 serta telah No.103/1963 and was published in the State Gazette of the
diumumkan Tahun 1963 No.447 – Tambahan Berita Republic of Indonesia Year 1963 No.447 - Supplement to the
Negara Republik Indonesia tanggal 6 September 1963 State Gazette of the Republic of Indonesia on September 6,
No.72. 1963 No.72.
Anggaran Dasar Bank telah mengalami beberapa kali The Bank’s Articles of Association have been amended
perubahan, yang terakhir dengan akta notaris No.2 several times, the latest amendment by Ekoevidolo, S.H.,
dari Ekoevidolo, S.H., notaris di Medan, tanggal notary in Medan, No.2 dated June 3, 2021, regarding the
3 Juni 2021 mengenai penunjukan kembali susunan reappointment of the composition of the Board of Directors
Direksi dan Dewan Komisaris serta pembaharuan and Board of Commissioners and renewal of the purpose and
maksud dan tujuan dalam Anggaran Dasar Bank. objectives of the Bank's Articles of Association. This
Perubahan tersebut mendapat persetujuan dari amendment was approved by Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in his Decision Letter
Indonesia melalui Surat Keputusan No.AHU- No.AHU-AH.01.03-0384295 dated June 18, 2021.
AH.01.03-0384295 tanggal 18 Juni 2021.
Bank mulai melakukan kegiatan perbankan pada The Bank started its banking activities on April 27, 1955.
tanggal 27 April 1955. Bank memperoleh izin usaha Bank obtained a license as a commercial bank based on the
sebagai bank umum berdasarkan Surat Keputusan Decision Letter of the Minister of Finance of the Republic of
Menteri Keuangan Republik Indonesia Indonesia No.289497/U.M.II dated December 12, 1956.
No.289497/U.M.II tanggal 12 Desember 1956. Bank The Bank obtained its operating license to conduct foreign
memperoleh izin untuk melakukan kegiatan devisa exchange activities based on the Decision Letter of Directors
berdasarkan Surat Keputusan Direksi Bank Indonesia of Bank Indonesia No. 27/109/KEP/DIR dated
No.27/109/KEP/DIR tanggal 5 Januari 1995. January 5, 1995.
b. Maksud dan tujuan b. Purpose and objectives
Sesuai dengan pasal 3 Anggaran Dasar Bank, ruang In accordance with article 3 of the Bank’s Articles of
lingkup kegiatan Bank adalah menjalankan usaha Association, the scope of its activities is to engage in general
bank umum. Kegiatan usaha yang dijalankan oleh banking. Current business activities conducted by the Bank is
Bank saat ini adalah usaha bank umum, aktivitas general banking, financial and insurance activities.
keuangan dan asuransi.
8
Page 463
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Jaringan kantor c. Office network
Kantor pusat Bank berlokasi di Jl. H. Zainul Arifin Bank’s head office is located in Jl. H. Zainul Arifin No.118,
No.118, Medan dan memiliki kantor cabang, kantor Medan and has branches, sub-branches and cash service
cabang pembantu dan kantor layanan kas sebagai offices as follows (unaudited) :
berikut (tidak diaudit) :
2024 2023
Kantor cabang 13 12 Branch offices
Kantor cabang pembantu 40 41 Sub-branch offices
Kantor cabang pembantu layanan kas 12 11 Cash service sub-branch offices
Kantor fungsional 1 - Functional office
Mobil kas keliling 1 - Mobile cash van
Anjungan Tunai Mandiri 26 70 Automated Teller Machines
Cash Recycling Machine (CRM) 28 - Cash Recycling Machine (CRM)
d. Dewan Komisaris, Direksi, Komite Audit, Komite d. Board of Commissioners, Board of Directors, Audit
Pemantau Risiko, Komite Nominasi dan Committee, Risk Monitoring Committee, Nomination and
Remunerasi dan Satuan Kerja Audit Intern Remuneration Committee and Internal Audit Task Force
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the composition of the
pengurus Bank adalah sebagai berikut : Bank's management are as follows :
Dewan Komisaris Board of Commissioners
Presiden Komisaris Witarsa Oemar President Commissioner
Komisaris Indra Halim Commissioner
Komisaris Independen Katio Independent Commissioner
Komisaris Independen Gardjito Heru Independent Commissioner
Dewan Direksi Board of Directors
Presiden Direktur Achmad Suherman Kartasasmita President Director
Wakil Presiden Direktur Hendra Halim Vice President Director
Direktur Operasional Harun Ansari Operational Director
Direktur Umum Yusri Hadi General Director
Direktur Kepatuhan Andy Compliance Director
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the Bank's Audit
Komite Audit Bank adalah sebagai berikut : Committee are as follows :
Ketua Gardjito Heru Chairman
Anggota Rusdy Usman Member
Anggota Kiki Farida Ferine Member
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the Bank's Risk
Komite Pemantau Risiko Bank adalah sebagai Monitoring Committee are as follows :
berikut :
Ketua Katio Chairman
Anggota Adanan Silaban Member
Anggota Chandra Tandiono Member
9
Page 464
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the Bank's Nomination
Komite Nominasi dan Remunerasi Bank adalah and Remuneration Committee are as follows :
sebagai berikut :
Ketua Katio Chairman
Anggota Indra Halim Member
Anggota Rita Ana Member
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the Head of Internal
Kepala Satuan Kerja Audit Intern dan Sekretaris Audit Task Force and Corporate Secretary are as follows :
Perusahaan adalah sebagai berikut :
Kepala Satuan Kerja Audit Intern Limin Head of Internal Audit Task Force
Sekretaris Perusahaan Suharto Kurniawan Corporate Secretary
Pada tanggal 31 Desember 2024 dan 2023, Bank As at December 31, 2024 and 2023, the Bank has 1,074 and
memiliki karyawan masing-masing sebanyak 1.074 1,079 permanent employees, respectively (unaudited).
dan 1.079 orang (tidak diaudit).
e. Penawaran umum saham e. Public offering of shares
Pada tanggal 5 Maret 2013, Bank selaku emiten, On March 5, 2013, the Bank as the issuer, entered into an
melakukan perjanjian penjamin emisi efek penawaran agreement of underwriting of initial public offering of shares
umum perdana saham dengan PT Ciptadana with PT Ciptadana Securities which is the sole financial
Securities yang merupakan penasihat keuangan adviser, underwriters, underwriter and sole bookrunner
tunggal, Penjamin Pelaksana Emisi, Penjamin Emisi (Financial Advisor) relating to the submission of registration
dan bookrunner tunggal (Penasihat Keuangan) of the Bank at Indonesia Stock Exchange (BEI) and the
sehubungan dengan pengajuan pencatatan Bank pada share offering of the Bank to the public and/ or institutional
Bursa Efek Indonesia (BEI) dan penawaran saham and other investors.
Bank kepada masyarakat dan/atau institusi dan
investor lainnya.
Pada tanggal 28 Juni 2013, berdasarkan Surat On June 28, 2013, by Effective Approval Letter from
Pemberitahuan Efektif dari Otoritas Jasa Keuangan Financial Services Authority (OJK), the Bank conducted an
(OJK), Bank melakukan Penawaran Umum Perdana Initial Public Offering of 430,000,000 shares with a nominal
atas 430.000.000 saham dengan nilai nominal Rp 200 value of Rp 200 per share (full amount). On July 8, 2013, all
per saham (nilai penuh). Pada tanggal 8 Juli 2013, shares have been listed on the Indonesia Stock Exchange.
seluruh saham ini telah dicatatkan di Bursa Efek
Indonesia.
f. Penyelesaian laporan keuangan f. Completion of the financial statements
Laporan keuangan Bank telah diselesaikan dan The financial statements of the Bank completed and
disetujui untuk diterbitkan oleh Direksi pada tanggal authorized to be issued by the Board of Directors on
21 Maret 2025. March 21, 2025.
10
Page 465
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
a. PERNYATAAN KEPATUHAN a. STATEMENT OF COMPLIANCE
Laporan keuangan telah disusun dan disajikan sesuai The financial statements have been prepared and presented
dengan Standar Akuntansi Keuangan di Indonesia in accordance with Indonesian Financial Accounting
yang mencakup Pernyataan dan Interpretasi yang Standards which include Statement and Interpretation
dikeluarkan oleh Dewan Standar Akuntansi Keuangan issued by the Financial Accounting Standard Board of
Ikatan Akuntan Indonesia dan Peraturan Bapepam- Indonesian Institute of Accountant and Bapepam-LK
LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 yaitu Regulation No. KEP-347/BL/2012 dated 25 June 2012,
Peraturan No. VIII G.7 tentang “Penyajian dan Regulation No. VIII.G.7 regarding “Presentation and
Pengungkapan Laporan Keuangan Emiten atau Disclosure of Financial Statements for Issuers or Public
Perusahaan Publik”. Companies”.
b. DASAR PENYUSUNAN LAPORAN b. BASIS OF PREPARATION OF THE FINANCIAL
KEUANGAN STATEMENTS
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared under the
perolehan kecuali untuk beberapa akun yang dinilai historical cost convention except for the certain accounts
menggunakan dasar pengukuran lain sebagaimana which are valued on other measurement basis as described in
dijelaskan pada kebijakan akuntansi dari akun the accounting policies for such accounts. The financial
tersebut. Laporan keuangan disusun berdasarkan statements are prepared under the accrual basis of
akuntansi basis akrual kecuali laporan arus kas. accounting, except for the statements of cash flows.
Laporan arus kas disusun dengan menggunakan The statements of cash flows are prepared based on the direct
metode langsung dengan mengelompokkan arus kas ke method by classifying cash flows into operating, investing
dalam aktivitas operasi, investasi dan pendanaan. and financing activities. For the purpose of the statements of
Untuk tujuan laporan arus kas, kas dan setara kas cash flows, cash and cash equivalents include cash, current
mencakup kas, giro pada Bank Indonesia, giro pada accounts with Bank Indonesia, current accounts with other
bank lain, dan investasi jangka pendek likuid lainnya banks and other short-term highly liquid investments with
dengan jangka waktu jatuh tempo tiga bulan atau original maturities of three months or less, as long as they are
kurang sepanjang tidak digunakan sebagai jaminan not being pledged as collateral for borrowings or restricted.
atas pinjaman atau dibatasi penggunaannya.
Laporan keuangan disajikan dalam mata uang The financial statements are presented in Rupiah, which is
Rupiah, yang merupakan mata uang fungsional dan the functional and presentation currency of the Bank.
penyajian Bank.
c. STANDAR AKUNTANSI BARU c. NEW ACCOUNTING STANDARDS
Dewan Standar Akuntansi Keuangan - Ikatan Financial Accounting Standard Board of Indonesian
Akuntan Indonesia (DSAK-IAI) telah melakukan Institute of Accountant (DSAK-IAI) has revised several
revisi atas Pernyataan Standard Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK)
(PSAK) yang berlaku untuk periode laporan keuangan which have been effective as at January 1, 2024 as follows :
yang dimulai pada atau setelah tanggal 1 Januari 2024
sebagai berikut :
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- PSAK 107 (Amendemen) : Instrumen Keuangan: - PSAK 107 (Amendment) : Financial Instruments:
Pengungkapan tentang Pengaturan Pembiayaan Disclosure regarding Supplier Finance Arrangements
Pemasok
- PSAK 116 (Amendemen) : Sewa tentang - PSAK 116 (Amendment) : Lease regarding Lease
Liabilitas Sewa dalam Jual dan Sewa Balik Liability in a Sale and Leaseback
- PSAK 201 (Amendemen) : Penyajian Laporan - PSAK 201 (Amendment) : Presentation of Financial
Keuangan tentang Klasifikasi Liabilitas sebagai Statements regarding Classification of Liabilities as a
Jangka Pendek atau Jangka Panjang, dan Current or Non-current, and Non-current Liabilities
Liabilitas Jangka Panjang dengan Kovenan with Covenants
- PSAK 207 (Amendemen) : Laporan Arus Kas - PSAK 207 (Amendment) : Statements of Cash Flow
tentang Pengaturan pembiayaan pemasok regarding Supplier Finance Arrangements
Bank menerapkan PSAK yang berkaitan dengan The Bank adopts PSAK which are relevant with its business.
kegiatan usahanya.
Mulai tanggal 1 Januari 2024, nomor referensi masing- Starting January 1, 2024, reference numbers of the
masing PSAK dan Interpretasi Standar Akuntansi individual PSAK and Interpretation of Financial
Keuangan (ISAK) telah diubah sebagaimana Accounting Standards (ISAK) have been changed as
diumumkan oleh DSAK-IAI. published by DSAK-IAI.
d. KAS DAN SETARA KAS d. CASH AND CASH EQUIVALENTS
Kas dan setara kas merupakan kas, giro pada Bank Cash and cash equivalents represent cash on hand, current
Indonesia dan bank lain serta penempatan pada Bank accounts with Bank Indonesia and other banks and
Indonesia dan bank lain yang jangka waktunya tidak placements with Bank Indonesia and other banks which are
melebihi 3 bulan dan tidak dijaminkan pada pihak not longer than three months and are not pledged as
ketiga, serta tidak dibatasi penggunaannya. collateral to third parties and are not restricted in use.
e. INSTRUMEN KEUANGAN e. FINANCIAL INSTRUMENTS
Bank mengakui aset keuangan atau liabilitas keuangan The Bank recognizes a financial asset or a financial liability
dalam laporan posisi keuangan, jika dan hanya jika, in the statement of financial position if and only if, it becomes
Bank menjadi salah satu pihak dalam ketentuan pada a party to the contractual provisions of the instrument. At
kontrak instrumen tersebut. Pada saat pengakuan awal initial recognition, the Bank measures all financial assets
aset keuangan atau liabilitas keuangan, Bank and financial liabilites at its fair value. In the case of a
mengukur pada nilai wajarnya. Dalam hal aset financial asset or financial liability not at fair value through
keuangan atau liabilitas keuangan tidak diukur pada profit or loss, fair value plus or minus with the transaction
nilai wajar melalui laba rugi, nilai wajar tersebut costs that are directly attributtable to the acquisition or issue
ditambah atau dikurang dengan biaya transaksi yang of the financial asset or financial liability.
dapat diatribusikan secara langsung dengan perolehan
atau penerbitan aset keuangan atau liabilitas keuangan
tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan Transaction costs incurred on acquisition of a financial asset
perolehan aset keuangan dan penerbitan liabilitas and issue of a financial liability classified at fair value
keuangan yang diklasifikasikan pada nilai wajar through profit or loss are expensed immediately.
melalui laba rugi dibebankan segera.
12
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.1. Aset keuangan e.1. Financial assets
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets are
didasarkan pada model bisnis dan arus kas based on a business model and contractual cash flows.
kontraktual. Bank menilai apakah arus kas aset The Bank assesses whether the financial instrument
keuangan tersebut semata-mata dari pembayaran cash flows represent solely payments of principal and
pokok dan bunga (solely payments of principal and interest (SPPI).
interest - SPPI).
Aset keuangan diklasifikasikan dalam tiga Financial assets are classified into the three categories as
kategori sebagai berikut : follows :
(1) Aset keuangan yang diukur pada biaya (1) Financial assets measured at amortized costs
perolehan diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortized costs if
diamortisasi ketika kedua kondisi berikut these conditions are met :
terpenuhi :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang bertujuan untuk memiliki aset financial assets is only to collect contractual
keuangan dalam rangka mendapatkan cash flows; and
arus kas kontraktual saja; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified dates
tanggal tertentu atas arus kas yang semata that are solely payments of principal and
dari pembayaran pokok dan bunga (SPPI) interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan ini diukur pada jumlah yang The financial asset is measured at the amount
diakui pada awal pengakuan dikurangi recognized at initial recognition minus principal
dengan pembayaran pokok, kemudian repayments, plus or minus the cumulative
dikurangi atau ditambah dengan jumlah amortization of any difference between that initial
amortisasi kumulatif atas perbedaan jumlah amount and the maturity amount, and any loss
pengakuan awal dengan jumlah pada saat allowance.
jatuh tempo, dan penurunan nilainya.
Pendapatan keuangan dihitung dengan Interest income is calculated using the effective
metode menggunakan suku bunga efektif dan interest rate method and is recognized in profit or
diakui di laba rugi. Perubahan pada nilai loss. Changes in fair value are recognized in profit
wajar diakui di laba rugi ketika aset and loss when the asset is derecognized or
dihentikan atau direklasifikasi. reclassified.
13
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized cost may be
aset keuangan yang diukur pada biaya sold where there is an increase in credit risk.
perolehan diamortisasi dapat dijual ketika Disposals for other reasons are permitted but such
terdapat peningkatan risiko kredit. sales should be insignificant in value or infrequent
Penghentian untuk alasan lain diperbolehkan in nature.
namun jumlah penjualan tersebut harus tidak
signifikan jumlahnya atau tidak sering.
(2) Aset keuangan yang diukur pada nilai wajar (2) Financial assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income (FVTOCI)
(FVTOCI)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at FVTOCI if
kedua kondisi berikut terpenuhi : these conditions are met :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang tujuannya akan terpenuhi financial assets is to collect contractual cash
dengan mendapatkan arus kas kontraktual flows and to sell the assets; and
dan menjual aset keuangan; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified dates
tanggal tertentu atas arus kas yang semata that are solely payments of principal and
dari pembayaran pokok dan bunga (SPPI) interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair value.
wajar, dimana keuntungan atau kerugian The changes in fair value are recognized initially in
diakui dalam penghasilan komprehensif lain, other comprehensive income (OCI), except for
kecuali untuk kerugian akibat penurunan nilai impairment gains and losses, and a portion of
dan keuntungan atau kerugian akibat foreign exchange gains and losses, are recognized in
perubahan kurs, diakui pada laba rugi. Ketika profit or loss. When the asset is derecognized or
aset keuangan tersebut dihentikan reclassified, changes in fair value previously
pengakuannya atau direklasifikasi, recognized in other comprehensive income and
keuntungan atau kerugian kumulatif yang accumulated in equity are reclassified from equity
sebelumnya diakui dalam penghasilan to profit and loss as a reclassification adjustment.
komprehensif lain direklasifikasi dari ekuitas
ke laba rugi sebagai penyesuaian reklasifikasi.
(3) Aset keuangan yang diukur pada nilai wajar (3) Financial assets measured at fair value through
melalui laba rugi (FVTPL) profit or loss (FVTPL)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are those
adalah aset keuangan yang tidak memenuhi which do not meet both criteria for neither
kriteria untuk diukur pada biaya perolehan amortized costs nor FVTOCI.
diamortisasi atau untuk diukur FVTOCI.
14
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Setelah pengakuan awal, aset keuangan yang After initial recognition, FVTPL financial assets
diukur pada FVTPL diukur pada nilai are measured at fair value. The changes in fair
wajarnya. Keuntungan atau kerugian yang value are recognized in profit or loss.
timbul dari perubahan nilai wajar aset
keuangan diakui dalam laba rugi.
Aset keuangan berupa derivatif dan investasi Financial assets in form of derivatives and
pada instrumen ekuitas tidak memenuhi investment in equity instrument are not eligible to
kriteria untuk diukur pada biaya perolehan meet both criteria for amortized costs or fair value
diamortisasi atau kriteria untuk diukur pada through other comprehensive income FVTOCI.
FVTOCI, sehingga diukur pada FVTPL. Hence, these are measured at fair value through
Namun demikian, Bank dapat menetapkan profit or loss FVTPL. Nonetheless, the Bank may
pilihan yang tidak dapat dibatalkan saat irrevocably designate an investment in an equity
pengakuan awal atas investasi pada instrumen instrument which is not held for trading in any
ekuitas yang bukan untuk diperjualbelikan time soon as FVTOCI. This designation result in
dalam waktu dekat (held for trading) untuk gains and losses to be presented in other
diukur pada FVTOCI. Penetapan ini comprehensive income, except for dividend income
menyebabkan semua keuntungan atau on a qualifying investment which is recognized in
kerugian disajikan di penghasilan profit or loss. Cumulative gains or losses previously
komprehensif lain, kecuali pendapatan recognized in other comprehensive income are
dividen tetap diakui di laba rugi. Keuntungan directly reclassified to retained earnings, not
atau kerugian kumulatif yang sebelumnya through profit or loss.
diakui dalam penghasilan komprehensif lain
direklasifikasi langsung ke saldo laba tidak
melalui laba rugi.
e.2. Liabilitas keuangan e.2. Financial liabilities
Liabilitas keuangan diklasifikasikan dalam dua Financial liabilities are classified into the two categories
kategori sebagai berikut : as follows :
(1) Liabilitas keuangan yang diukur pada nilai (1) Financial liabilities at fair value through profit or
wajar melalui laba rugi (FVTPL) loss (FVTPL)
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL are financial
adalah liabilitas keuangan yang dimiliki untuk liabilities held for trading or upon initial
diperdagangkan atau yang pada saat recognition it is designated as at fair value through
pengakuan awal telah ditetapkan untuk profit or loss. Financial liabilities classified as held
diukur pada nilai wajar melalui laba rugi. for trading if it is acquired or incurred principally
Liabilitas keuangan diklasifikasikan dalam for the purpose of selling and repurchasing it in the
kelompok diperdagangkan jika diperoleh atau near term, or it is a part of a portfolio of identified
dimiliki terutama untuk tujuan dijual atau financial instruments that are managed together
dibeli kembali dalam waktu dekat, atau and for which there is evidence of a recent actual
bagian dari portofolio instrumen keuangan pattern of short-term profit taking, or it is a
tertentu yang dikelola bersama dan terdapat derivative, except for a derivative that is a
bukti mengenai pola ambil untung dalam designated and effective hedging instrument.
jangka pendek aktual saat ini, atau
merupakan derivatif, kecuali derivatif yang
ditetapkan dan efektif sebagai instrumen
lindung nilai.
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities at
yang diukur pada FVTPL diukur pada nilai FVTPL are measured at its fair value. Gains or
wajarnya. Keuntungan atau kerugian yang losses arising from a change in the fair value are
timbul dari perubahan nilai wajar diakui recognized in profit or loss.
dalam laba rugi.
(2) Liabilitas keuangan lainnya (2) Other financial liabilities
Liabilitas keuangan yang tidak Financial liabilities that are not classified as
diklasifikasikan sebagai liabilitas keuangan financial liabilities at FVTPL are classified in this
yang diukur pada FVTPL dikelompokan category and are measured at amortized cost using
dalam kategori ini dan diukur pada biaya the effective interest rate method.
perolehan diamortisasi dengan menggunakan
metode suku bunga efektif.
e.3. Metode suku bunga efektif e.3. The effective interest rate method
Metode suku bunga efektif adalah metode yang The effective interest rate method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial asset or a
diamortisasi dari aset atau liabilitas keuangan financial liability (or group of financial assets or
(atau kelompok aset atau liabilitas keuangan) dan financial liabilities) and of allocating method the
metode untuk mengalokasikan pendapatan bunga interest income or interest expense over the relevant
atau beban bunga selama periode yang relevan. period.
Suku bunga efektif adalah suku bunga yang secara The effective interest rate is the rate that exactly discount
tepat mendiskontokan estimasi pembayaran atau the estimated future cash payments or receipts through
penerimaan kas masa depan selama perkiraan the expected life of the financial instrument or, when
umur dari instrumen keuangan, atau jika lebih appropriate, a shorter period to the net carrying amount
tepat, digunakan periode yang lebih singkat untuk of the financial asset or financial liability.
memperoleh jumlah tercatat neto dari aset
keuangan atau liabilitas keuangan.
e.4. Saling hapus e.4. Offsetting
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset each other and
hapus dan nilai bersihnya disajikan dalam laporan the net amount reported in the statements of financial
posisi keuangan jika, dan hanya jika, Bank saat ini position if, and only if, there is a currently enforceable
memiliki hak yang berkekuatan hukum untuk right to offset the recognized amounts and there is
melakukan saling hapus atas jumlah yang telah intention to settle on a net basis, or to realize the asset
diakui tersebut, dan berniat untuk menyelesaikan and settle the liability simultaneously.
secara neto atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara simultan.
16
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.5. Penurunan nilai aset keuangan e.5. Impairment of financial assets
Bank menilai dengan dasar perkiraan masa yang The Bank assesses on a forward-looking basis the
akan datang kerugian kredit ekspektasian expected credit loss (ECL) associated with its f inancial
(Expected Credit Loss atau ECL) terkait dengan asset instruments carried at amortised cost and fair
instrumen aset keuangan yang dicatat pada biaya value at other comprehensive income. The impairment
perolehan diamortisasi dan nilai wajar melalui methodology applied depends on whether there has been
penghasilan komprehensif lain. Metodologi a significant increase in credit risk to financial asset
penurunan nilai yang ditampilkan tergantung measured at amortised cost and at fair value through
kepada apakah terjadi peningkatan risiko kredit other comprehensive income (FVOCI). If at the
yang signifikan untuk aset keuangan yang diukur reporting date, credit risk on financial asset has not
pada biaya perolehan diamortisasi dan diukur increased significantly since initial recognition, the
pada nilai wajar melalui penghasilan Bank shall measure the allowance for losses for that f
komprehensif lain (FVOCI). Jika pada tanggal inancial asset at the amount of 12 (twelve) months
pelaporan, risiko kredit atas aset keuangan tidak ECL. If the credit risk on that financial asset has
meningkat secara signif ikan sejak pengakuan increased significantly since initial recognition, the
awal, maka Bank akan mengukur penyisihan Bank shall measure the allowance for losses at the
kerugian untuk aset keuangan tersebut sejumlah amount of ECL over its lifetime.
ECL 12 bulan. Jika risiko kredit atas aset
keuangan telah meningkat secara signif ikan dari
pengakuan awal, maka Bank akan menyajikan
penyisihan kerugian sejumlah ECL lifetime.
ECL 12 bulan dan ECL lifetime 12-month ECL and Lifetime ECL
ECL 12 bulan adalah bagian dari kerugian kredit 12-month ECL is the portion of ECL that result f rom
ekspektasian sepanjang umurnya yang default events that are possible within the 12 months
merepresentasikan ECL yang timbul dari after reporting date (or the shorter period if expected life
peristiwa gagal bayar aset keuangan yang of financial asset is less than 12 months). 12-month
mungkin terjadi dalam 12 bulan setelah tanggal ECL is weighted by probability of default.
pelaporan (atau periode yang lebih pendek jika
umur aset keuangan yang diharapkan kurang dari
12 bulan). ECL 12 bulan dibobot oleh probabilitas
terjadinya default yang dimaksud.
ECL lifetime adalah kerugian yang diakibatkan Lifetime ECL is the ECL that result f rom all possible
dari semua kejadian default yang mungkin terjadi default events over the expected life of financial asset.
selama perkiraan waktu umur aset keuangan.
Kriteria Staging Staging Criteria
Aset keuangan harus dialokasikan ke salah satu Financial asset must be allocated to one of three stages
dari tiga tahap penurunan nilai (stage 1, stage 2, of impairment (stage 1, stage 2, stage 3) by determining
stage 3) dengan menentukan apakah terjadi whether there is a significant increase in credit risk on
peningkatan risiko kredit yang signifikan atas aset the financial asset since initial recognition or whether
keuangan sejak pengakuan awal atau apakah the facility has defaulted on each reporting date.
fasilitas tersebut gagal bayar pada setiap tanggal
pelaporan.
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Stage 1 (i) Stage 1
Mencakup aset keuangan yang tidak memiliki Include financial assets that do not have a
peningkatan signifikan atas risiko kredit sejak significant increase in credit risk since initial
pengakuan awal atau memiliki risiko kredit recognition or have a low credit risk at the
rendah pada tanggal pelaporan. Untuk aset reporting date. For these assets, a 12-month ECL
ini, ECL 12 bulan akan dihitung. will be calculated.
(ii) Stage 2 (ii) Stage 2
Mencakup aset keuangan yang mengalami Includes financial assets that experience a
peningkatan signifikan atas risiko kredit pada significant increase in credit risk at the reporting
tanggal pelaporan, namun tidak memiliki date, but do not have objective evidence of
bukti penurunan nilai yang objektif. Untuk impairment. For these assets, lifetime ECL will be
aset ini, ECL lifetime dihitung. ECL lifetime calculated. Lifetime ECL are the ECL that results
adalah kerugian kredit yang diharapkan yang from all possible default events over the expected life
dihasilkan dari semua kejadian default yang of financial asset.
mungkin terjadi selama perkiraan umur dari
aset keuangan.
(iii) Stage 3 (iii) Stage 3
Mencakup aset keuangan yang memiliki bukti Includes financial assets that have an objective
objektif penurunan nilai pada tanggal evidence of impairment at the reporting date. This
pelaporan. Tahap ini berisi debitur yang telah stage consists of default debtors.
impaired (gagal bayar).
Faktor utama dalam menentukan apakah aset The main factor in determining whether the financial
keuangan memerlukan ECL 12 bulan (stage 1) assets need 12-month ECL (stage 1) or lifetime ECL
atau ECL lifetime (stage 2) disebut dengan kriteria (stage 2) is Significant Increase on Credit Risk criteria
peningkatan signifikan dalam risiko kredit (SICR). (SICR). Determinations of the SICR criteria needs
Penentuan kriteria SICR memerlukan pengkajian review whether significant increase in credit risk
apakah telah terjadi peningkatan risiko kredit yang occurred at each reporting date.
signifikan pada setiap tanggal pelaporan.
PSAK 109 mensyaratkan penyertaan informasi PSAK 109 requires supportable information about past
tentang kejadian masa lalu, kondisi saat ini dan events, current condition and forecasts of future
perkiraan kondisi ekonomi masa depan. Perkiraan economic conditions. Estimated movement on expected
perubahan dalam kerugian kredit yang diharapkan credit losses have to be reflected and directly consistent
harus mencerminkan, dan secara langsung with changes in observed related data over the period.
konsisten dengan, perubahan dalam data terkait This ECL calculation needs forward-looking estimation
yang diobservasi dari periode ke periode. from Probability of Default (PD), Loss Given Default
Perhitungan ECL ini membutuhkan estimasi (LGD) and Exposure At Default (EAD).
forward-looking dari Probability of Default (PD),
Loss Given Default (LGD) dan Exposure At Default
(EAD).
18
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Untuk komitmen pinjaman dan kontrak jaminan For loan commitments and financial guarantee
keuangan, tanggal pada saat Bank menjadi pihak contracts, the date when the Bank become a party in an
dalam suatu komitmen yang tidak dapat irrevocable commitment is the date of initial recognition
dibatalkan merupakan tanggal pengakuan awal for implementation of impairment purposes.
untuk keperluan penerapan persyaratan
penurunan nilai.
Bank menggunakan model yang kompleks yang The Bank primarily uses sophisticated models that
menggunakan matriks PD, LGD dan EAD, yang utilize PD, LGD and EAD metrics, discounted using
didiskontokan menggunakan suku bunga efektif. the effective interest rate.
- Probability of Default (PD) - Probability of Default (PD)
Probabilitas yang timbul di suatu waktu di The probability at a point in time that a
mana debitur mengalami gagal bayar, counterparty will default, calibrated over up to 12
dikalibrasikan sampai dengan periode 12 months from the reporting date (Stage 1) or over
bulan dari tanggal laporan (Stage 1) atau the lifetime of the product (Stage 2 and 3) and
sepanjang umur (Stage 2 dan 3) dan incorporating the impact of forward-looking
digabungkan pada dampak asumsi ekonomi economic assumptions that have an effect on credit
masa depan yang memiliki risiko kredit. PD risk. PD is estimated at a point in time that means
diestimasikan pada point in time di mana hal it will fluctuate in line with the economic cycle.
ini berfluktuasi sejalan dengan siklus
ekonomi.
- Loss Given Default (LGD) - Loss Given Default (LGD)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward
menggabungkan dampak dari asumsi looking economic assumptions (if any), which
ekonomi masa depan yang relevan (jika ada) represents the difference between the contractual
di mana hal ini mewakili perbedaan antara cash flows due and those that the Bank expects to
arus kas kontraktual yang akan jatuh tempo receive. The Bank estimates LGD based on the
dengan arus kas yang diharapkan untuk historical recovery rates and considers the recovery
diterima. Bank mengestimasikan LGD of any collateral that is integral to the financial
berdasarkan data historis dari tingkat assets, taking into account forward looking
pemulihan dan memperhitungkan pemulihan economic assumptions if relevant.
yang berasal dari jaminan terhadap aset
keuangan dengan mempertimbangkan asumsi
ekonomi di masa depan jika relevan.
19
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Exposure at Default (EAD) - Exposure at Default (EAD)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the time of
gagal bayar dengan mempertimbangkan default, taking into account that expected change in
bahwa perubahan ekspektasi yang diharapkan exposure over the lifetime of the exposure. This
selama masa eksposur. Hal ini incorporates the impact of drawdowns of
menggabungkan dampak penarikan fasilitas committed facilities, repayments of principal and
yang committed pembayaran pokok dan interest, amortization and prepayments, together
bunga, amortisasi dan pembayaran with the impact of forward looking economic
dipercepat, bersama dengan dampak asumsi assumptions where relevant.
ekonomi masa depan jika relevan.
e.6. Pengukuran nilai wajar e.6. Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to sell an
untuk menjual suatu aset atau harga yang akan asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas dalam transaction between market participants at the
transaksi teratur antara pelaku pasar pada tanggal measurement date.
pengukuran.
Nilai wajar aset dan liabillitas keuangan diestimasi The fair value of financial assets and financial liabilities
untuk keperluan pengakuan dan pengukuran atau must be estimated for recognition and measurement or
untuk keperluan pengungkapan. for disclosure purposes.
Nilai wajar dikategorikan dalam level yang Fair values are categorised into different levels in a fair
berbeda dalam suatu hirarki nilai wajar value hierarchy based on the degree to which the inputs
berdasarkan pada apakah input suatu pengukuran to the measurement are observable and the significance
dapat diobservasi dan signifikansi input terhadap of the inputs to the fair value measurement in its
keseluruhan pengukuran nilai wajar: entirety:
(i) Level 1 (i) Level 1
Harga kuotasian (tanpa penyesuaian) di pasar Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik identical assets or liabilities that can be accessed at
yang dapat diakses pada tanggal pengukuran. the measurement date.
(ii) Level 2 (ii) Level 2
Input selain harga kuotasian yang termasuk Inputs other than quoted prices included in Level 1
dalam Level 1 yang dapat diobservasi untuk that are observable for the assets or liabilities, either
aset atau liabilitas, baik secara langsung directly or indirectly.
maupun tidak langsung.
(iii) Level 3 (iii) Level 3
Input yang tidak dapat diobservasi untuk aset Unobservable inputs for the assets or liabilities.
atau liabilitas.
20
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam mengukur nilai wajar aset atau liabilitas, When measuring the fair value of an asset or a liability,
Bank sedapat mungkin menggunakan data pasar the Bank uses market observable data to the extent
yang dapat diobservasi. Apabila nilai wajar aset possible. If the fair value of an asset or a liability is not
atau liabilitas tidak dapat diobservasi secara directly observable, the Bank uses valuation techniques
langsung, Bank menggunakan teknik penilaian that appropriate in the circumstances and maximizes
yang sesuai dengan keadaannya dan the use of relevant observable inputs and minimizes the
memaksimalkan penggunaan input yang dapat use of unobservable inputs.
diobservasi yang relevan dan meminimalkan
penggunaan input yang tidak dapat diobservasi.
e.7. Penghentian pengakuan e.7. Derecognition
(1) Aset keuangan (1) Financial assets
Aset keuangan (atau bagian dari kelompok Financial asset (or, where applicable, a part of a
aset keuangan serupa) dihentikan financial asset or part of a Bank similar financial
pengakuannya jika : assets) is derecognized when :
a. Hak kontraktual atas arus kas yang berasal a. The rights to receive cash flows from the asset
dari aset keuangan tersebut berakhir; have expired;
b. Bank tetap memiliki hak untuk menerima b. The Bank retains the right to receive cash
arus kas dari aset keuangan tersebut, flows from the asset, but has assumed a
namun juga menanggung liabilitas contractual obligation to pay them in full
kontraktual untuk membayar kepada without material delay to a third party under
pihak ketiga atas arus kas yang diterima a "pass-through" arrangement; or
tersebut secara penuh tanpa adanya
penundaan yang signifikan berdasarkan
suatu kesepakatan; atau
c. Bank telah mentransfer haknya untuk c. The Bank has transferred its rights to receive
menerima arus kas dari aset keuangan dan cash flows from the asset and either (i) has
(i) telah mentransfer secara substansial transferred substantially all the risks and
seluruh risiko dan manfaat atas aset rewards of the asset, or (ii) has neither
keuangan, atau (ii) secara substansial tidak transferred nor retained substantially all the
mentransfer atau tidak memiliki seluruh risks and rewards of the asset, but has
risiko dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mentransfer pengendalian
atas aset keuangan tersebut.
(2) Liabilitas keuangan (2) Financial liabilities
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognized when the
jika liabilitas keuangan tersebut berakhir, obligation under the liability is discharged,
dibatalkan atau telah kadaluarsa. cancelled or has expired.
21
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. GIRO PADA BANK INDONESIA DAN BANK f. CURRENT ACCOUNTS WITH BANK INDONESIA
LAIN AND OTHER BANKS
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortised cost using the effective interest rate
metode suku bunga efektif dikurangi cadangan method less allowance for impairment losses.
kerugian penurunan nilai.
g. PENEMPATAN PADA BANK INDONESIA DAN g. PLACEMENT WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks consist of
terdiri dari Fasilitas Simpanan Bank Indonesia Bank Indonesia Deposit Facility (FASBI).
(FASBI).
Penempatan pada Bank Indonesia dinyatakan sebesar Placements with Bank Indonesia are stated at the
saldo penempatan dikurangi dengan pendapatan outstanding balances net of unearned interest income.
bunga yang ditangguhkan.
Penempatan pada bank lain dinyatakan sebesar biaya Placements with other banks are stated at amortised cost
perolehan diamortisasi menggunakan metode suku using the effective interest method less allowance for
bunga efektif dikurangi penyisihan kerugian impairment losses.
penurunan nilai.
Deposito berjangka dinyatakan sebesar biaya Time deposits are stated at amortised cost using the effective
perolehan diamortisasi menggunakan metode suku interest rate method less allowance for impairment losses.
bunga efektif dikurangi penyisihan kerugian
penurunan nilai.
h. EFEK-EFEK h. MARKETABLE SECURITIES
Efek-efek terdiri dari efek-efek yang diperdagangkan Marketable securities consist of traded securities in the money
dari pasar uang dan bursa efek seperti Obligasi market and stock exchange such as Government Bonds,
Pemerintah, Sukuk, Obligasi Korporasi, Sertifikat Sukuk, Corporate Bonds, Certificates of Bank Indonesia and
Bank Indonesia dan Surat Kredit Berdokumen Dalam Letter of Credit undocumented Affairsi (SKBDN).
Negeri (SKBDN). Efek-efek untuk tujuan investasi Marketable securities are classified as financial assets
diklasifikasikan sebagai aset keuangan yang diukur measured at amortised cost and measured at fair value
pada biaya perolehan diamortisasi dan diukur pada through other comprehensive income.
nilai wajar melalui penghasilan komprehensif lain.
- Diukur pada biaya perolehan diamortisasi - Measured at amortised cost
Setelah pengakuan awal, investasi diukur pada Subsequently, investment measured at amortised cost
biasa perolehan diamortisasi dengan using effective interest rate method.
menggunakan metode suku bunga efektif.
22
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Diukur pada FVTOCI - Measured at FVTOCI
Setelah pengakuan awal, diukur pada nilai wajar Subsequently, investment carried at fair value with all
di mana keuntungan dan kerugian yang belum unrealized gains and losses arising from changes in fair
direalisasi atas perubahan nilai wajar akan diakui value recognised in other comprehensive income.
sebagai penghasilan komprehensif lain. Perubahan Changing in expected credit losses recognised in the
pada kerugian kredit ekspektasian diakui laba rugi profit or loss and are accumulated in equity. On
dan diakumulasi pada ekuitas. Pada saat derecognition, the cumulative fair value gains or losses,
penghentian pengakuan, akumulasi keuntungan net of cumulative allowance for impairment losses, are
atau kerugian nilai wajar bersih, setelah akumulasi transferred to the profit or loss.
cadangan kerugian penurunan nilai, ditransfer ke
laba rugi.
i. TAGIHAN / LIABILITAS ATAS EFEK-EFEK i. RECEIVABLES / LIABILITIES ON SECURITIES
YANG DIBELI DENGAN JANJI DIJUAL PURCHASED UNDER AGREEMENTS TO RESELL
KEMBALI DAN EFEK-EFEK YANG DIJUAL AND SECURITIES SOLD UNDER AGREEMENTS
DENGAN JANJI DIBELI KEMBALI TO REPURCHASE
Efek-efek yang dijual dengan janji untuk dibeli kembali Securities sold under agreements to repurchase are classified
diklasifikasikan sebagai aset keuangan dalam as financial asset measured at amortised cost. Refer to Note
kelompok biaya perolehan diamortisasi. Lihat Catatan 2e for the accounting policy of financial assets measured at
2e untuk kebijakan akuntansi atas aset keuangan amortised cost.
dalam kelompok biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo ) disajikan sebagai aset keuangan (reverse repo) are classified as financial asset measured at
dalam kelompok biaya perolehan diamortisasi. Lihat amortized cost. Refer to Note 2e for the accounting policy of
Catatan 2e untuk kebijakan akuntansi atas aset financial assets measured at amortized cost.
keuangan dalam kelompok biaya perolehan
diamortisasi.
Liabilitas efek-efek yang dijual dengan janji dibeli Securities sold under agreements to repurchase are presented
kembali disajikan sebagai liabilitas dalam laporan as liabilities in the statement of financial position in the
posisi keuangan sebesar jumlah pembelian kembali, amount of repurchase at repurchase price, net of unamortised
dikurangi dengan bunga dibayar di muka yang belum prepaid interest. The difference between sale price and
diamortisasi. Selisih antara harga jual dan harga beli repurchase price is treated as prepaid expenses and recognised
kembali diperlakukan sebagai biaya dibayar di muka as expenses over the period starting from those securities are
dan diakui sebagai beban selama jangka waktu sejak sold until they are repurchased using the effective interest rate
efek-efek tersebut dijual hingga dibeli kembali method.
menggunakan metode suku bunga efektif.
23
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. KREDIT YANG DIBERIKAN j. LOANS
Setelah pengakuan awal, kredit yang diberikan diukur Subsequent to initial recognition, loans are measured at
pada biaya perolehan diamortisasi atau nilai wajar amortised cost or fair value depending on the respective
sesuai dengan klasifikasinya masing-masing. Untuk classification. For loan which classified as amortised cost is
kredit yang diberikan yang diklasifikasikan sebagai subsequently measured using the effective interest method.
biaya perolehan diamortisasi, setelah pengakuan awal While for loans which classified as FVTPL are subsequently
diukur menggunakan suku bunga efektif. Sedangkan carried at fair value, with gains or losses arising from changes
untuk kredit yang diberikan yang diklasifikasikan in fair value are recorded in net trading income.
sebagai FVTPL, setelah pengakuan awal diukur pada
nilai wajar dengan keuntungan atau kerugian atas
perubahan nilai wajar dicatat pada pendapatan
transaksi perdagangan-bersih.
Restrukturisasi kredit yang diberikan Loan restructuring
Bank mencatat restrukturisasi kredit bermasalah The Bank records the troubled debt restructuring in
berdasarkan jenis restrukturisasi. accordance with the type of restructuring.
Dalam restrukturisasi kredit bermasalah yang In troubled debt restructuring which involves a repossession
dilakukan dengan penerimaan aset (termasuk of assets (including an equity interest of the debtor), the Bank
kepentingan ekuitas debitur), Bank mencatat aset records those assets (including an equity interest) at their fair
tersebut (termasuk kepentingan ekuitas) sebesar nilai values at the time of restructuring. The excess of the carrying
wajarnya pada saat restrukturisasi. Kelebihan nilai amount of the loans over the fair value of assets received less
tercatat kredit yang diberikan di atas nilai wajar aset estimated costs to sell, is recognised as a loss in the current
yang diterima setelah dikurangi estimasi biaya untuk year profit or loss.
menjual aset tersebut, diakui sebagai kerugian dalam
laba rugi tahun berjalan.
Saat arus kas kontraktual atas aset keuangan When the contractual cash flows of a financial asset are
direnegosiasi atau dimodifikasi dan renegosiasi atau renegotiated or otherwise modified and the renegotiation or
modifikasi tersebut tidak menghasilkan penghentian modification does not result in the derecognition of that
pengakuan aset keuangan, Bank menghitung ulang financial asset, the Bank shall recalculate the gross carrying
jumlah tercatat bruto aset keuangan dan mengakui amount of the financial asset and shall recognise a
keuntungan atau kerugian yang timbul dari modifikasi modification gain or loss in profit or loss. The gross carrying
dalam laporan laba rugi. Jumlah tercatat bruto aset amount of the financial asset shall be recalculated as the
keuangan dihitung ulang sebagai nilai kini dari arus present value of the renegotiated or modified contractual cash
kas kontraktual yang telah direnegosiasi atau flows that are discounted at the financial asset's original
dimodifikasi yang didiskontokan dengan suku bunga effective interest rate. Any costs or fees incurred adjust the
efektif awal aset keuangan. Biaya atau pendapatan jasa carrying amount of the modified financial asset and are
yang terjadi mengubah jumlah tercatat aset keuangan amortised over the remaining term of the modified financial
yang telah dimodifikasi dan diamortisasi selama sisa asset.
jangka waktu aset keuangan modifikasian tersebut.
24
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
k. TAGIHAN DAN LIABILITAS AKSEPTASI k. ACCEPTANCE RECEIVABLES AND PAYABLES
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial assets
keuangan dalam kelompok biaya perolehan measured at amortized cost. Refer to Note 2e for the
diamortisasi. Lihat Catatan 2e untuk kebijakan accounting policy of financial assets measured at amortised
akuntansi atas aset keuangan dalam kelompok biaya cost.
perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai liabilitas Acceptance payables are classified as financial liabilities
yang diukur dengan biaya perolehan diamortisasi. measured at amortized cost. Refer to Note 2e for the
Lihat Catatan 2e untuk kebijakan akuntansi atas accounting policy of financial liabilities measured at
liabilitas keuangan yang diukur dengan biaya amortised cost.
perolehan diamortisasi.
l. ASET TETAP l. FIXED ASSETS
Efektif 31 Desember 2015, Bank mengubah kebijakan Effective December 31, 2015, the Bank has changed its
akuntansi dari model biaya ke model revaluasi dalam accounting policy from cost model to revaluation model on
pengukuran aset tetap atas kelas tanah dan bangunan. measurement of fixed assets on the class of land and
Perubahan kebijakan akuntansi ini diperlakukan buildings. The changes in this accounting policy is applied
secara prospektif. prospectively.
Tanah dan bangunan disajikan pada nilai revaluasian Land and buildings are stated at their revalued amount, it is
dikurangi akumulasi penyusutan dan akumulasi rugi the fair value at the date of revaluation less accumulated
penurunan nilai yang terjadi setelah tanggal depreciation and accumulated impairment losses occurring
revaluasian. Revaluasi dilakukan dengan keteraturan after the date of revaluation. Revaluation carried out with
yang cukup regular untuk memastikan bahwa jumlah sufficient regularity to ensure that regular carrying amount
tercatat tidak berbeda secara material dari jumlah does not differ materially from the amount determined using
yang ditentukan dengan menggunakan nilai wajar fair value at reporting date. Land is not depreciated.
pada tanggal pelaporan. Tanah tidak disusutkan.
Kenaikan yang berasal dari revaluasi tanah dan The increase from the revaluation of land and buildings are
bangunan tersebut dikreditkan ke penghasilan recognized as other comprehensive income and accumulated
komprehensif lain dan terakumulasi di surplus to revaluation surplus in equity, unless earlier revaluation
revaluasi pada bagian ekuitas, kecuali sebelumnya decrease over the same asset been recognized in the profit on
penurunan revaluasi atas aset yang sama pernah loss, in this case, the increase revaluation of up to write-
diakui dalam laporan laba rugi, dalam hal ini, downs due to the revaluation, are recognized in the statement
kenaikan revaluasi hingga sebesar penurunan nilai of profit or loss.
aset akibat revaluasi tersebut, dikreditkan dalam
laporan laba rugi.
Penurunan jumlah tercatat yang berasal dari revaluasi Impairment in the carrying amount derived from the
tanah dan bangunan yang dibebankan dalam laporan revaluation of land dan buildings are charged to profit or loss
laba rugi apabila penurunan tersebut melebihi saldo when the account balance exceeds the decline in revaluation
akun surplus revaluasi aset tetap yang berasal dari surplus of fixed assets that come from the previous
revaluasi sebelumnya, jika ada. revaluation, if any.
25
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Penyusutan atas nilai revaluasian bangunan The depreciation value of the revalued buildings are charged
dibebankan ke laporan laba rugi. Bila kemudian tanah to profit of loss. If the land and buildings have been sold or
dan bangunan yang telah direvaluasi dijual atau discontinued, the remaining revaluation surplus balance will
dihentikan penggunaannya, saldo surplus tersisa be charged directly to retained earnings. The part of
dipindahkan langsung ke saldo laba. Bagian dari revaluation surplus which is the difference between
surplus revaluasi yang merupakan selisih atas depreciation based on revalued amount and cost value are
penyusutan berdasarkan nilai revaluasian dan nilai transferred to retained earnings.
perolehan dipindahkan ke saldo laba.
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except land, are stated at cost less accumulated
perolehan dikurangi akumulasi penyusutan dan rugi depreciation and impairment losses (if any). The initial cost
penurunan nilai (jika ada). Biaya perolehan awal aset of the fixed assets consists of its construction cost or purchase
tetap meliputi biaya konstruksi atau harga pembelian price and any directly attributable costs of bringing the asset
dan setiap biaya diatribusikan secara langsung untuk to its working condition and location for its intended use.
membawa aset ke kondisi kerjanya dan lokasi untuk Land is stated at historical cost and is not depreciated.
digunakan. Tanah dinyatakan sebesar harga perolehan
dan tidak disusutkan.
Hak atas tanah, termasuk biaya pengurusan legal hak Land rights, including the legal costs incurred at initial
yang timbul pada awal perolehan hak atas tanah, acquisition of land rights, are stated at cost and not
dinyatakan sebesar biaya perolehan dan tidak amortised. Specific costs associated with the renewal or
diamortisasi. Biaya-biaya yang terjadi sehubungan extension of land titles are deferred and amortised over the
dengan pembaharuan atau perpanjangan hak atas legal term of the land rights or the estimated economic life of
tanah ditangguhkan dan diamortisasi selama periode the land, whichever is shorter. The deferred cost are presented
hak atas tanah atau taksiran masa manfaat ekonomis as "Intangible assets".
tanah, mana yang lebih pendek. Biaya yang
ditangguhkan tersebut disajikan sebagai "Aset
takberwujud".
Aset dalam pembangunan dinyatakan sebesar biaya Assets in construction are stated at cost and are presented as
perolehan dan disajikan sebagai bagian dari “Aset part of “Fixed Assets”. The accumulated costs include cost of
Tetap”. Akumulasi biaya perolehan meliputi biaya construction and other direct costs. Assets under construction
konstruksi dan biaya langsung lainnya. Aset dalam are not depreciated and they will only be reclassified to the
pembangunan tidak disusutkan dan hanya akan appropriate fixed asset account when the construction is
direklasifikasi ke masing-masing aset tetap yang completed and the constructed asset is ready for its intended
bersangkutan pada saat aset tersebut selesai dikerjakan use.
dan siap digunakan sesuai dengan tujuannya.
Pengakuan penyusutan dimulai ketika aset tersebut Recognition of depreciation commences when an asset is in
ada di lokasi dan kondisinya dan dapat dioperasikan its location and condition and capable of being operated in
sebagaimana yang dimaksud oleh manajemen. the manner intended by management. Depreciation on
Penyusutan bangunan dihitung dengan menggunakan buildings are calculated on the straight-line method and
metode garis lurus dan penyusutan aset tetap selain depreciation on fixed assets other than buildings are
bangunan dihitung dengan menggunakan metode calculated on the double declining balance method, based on
saldo menurun ganda, berdasarkan umur manfaat aset the estimated useful lives of the fixed assets as follows:
tetap yang diestimasi sebagai berikut:
26
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tahun/ Persentase/
Years Percentage
Bangunan 10 - 20 5% - 10% Buildings
Kendaraan 4-8 25% - 50% Vehicles
Perlengkapan dan perabot kantor 4-8 25% - 50% Office equipment and furniture
Pada saat inspeksi yang signifikan dilakukan, biaya When a significant inspection of the asset is performed, the
inspeksi itu diakui ke dalam jumlah tercatat (carrying cost of inspection is capitalised as part of the replacement cost
amount) aset tetap sebagai suatu penggantian jika of the asset’s carrying amount, if the criteria for recognition
memenuhi kriteria pengakuan. Semua biaya are met. All maintenance and repair costs which do not fulfil
pemeliharaan dan perbaikan yang tidak memenuhi the capitalisation criteria, are recognised in profit or loss
kriteria pengakuan diakui dalam laporan laba rugi upon occurrence. At each financial year end, the assets’
pada saat terjadinya. Pada setiap akhir tahun buku, residual values, useful lives and methods of depreciation are
nilai residu, umur manfaat, dan metode penyusutan reviewed, and adjusted prospectively as appropriate.
ditelaah kembali dan jika sesuai dengan keadaan,
disesuaikan secara prospektif.
Jumlah tercatat aset tetap dihentikan pengakuannya An item of fixed assets is derecognised upon disposal or when
pada saat dilepaskan atau saat tidak ada manfaat no future economic benefits are expected from its use or
ekonomis masa depan yang diharapkan dari disposal. Any gain or loss arising from the derecognition of
penggunaan atau pelepasannya. Laba atau rugi yang the asset (calculated as the difference between the net disposal
timbul dari penghentian pengakuan aset (dihitung dari proceeds and the carrying amount of the asset) is recognised
selisih antara jumlah neto hasil pelepasan dan jumlah in profit or loss in the year the asset is derecognised.
tercatat dari aset) diakui dalam laporan laba rugi pada
tahun yang sama ketika aset tersebut dihentikan
pengakuannya.
m. ASET TAKBERWUJUD m. INTANGIBLE ASSETS
Aset takberwujud terdiri dari perangkat lunak. Intangible assets consist of software.
Aset takberwujud diakui jika, dan hanya jika, biaya Intangible assets is recognised only when its cost can be
perolehan aset tersebut dapat diukur secara andal dan measured reliably and it is probable that expected future
kemungkinan besar Bank akan memperoleh manfaat benefits that are attributable to it will flow to the Bank.
ekonomis masa depan dari aset tersebut.
Perangkat lunak yang bukan merupakan bagian Software which is not an integral part of a related hardware
integral dari perangkat keras yang terkait dicatat is recorded as intangible asset and stated at carrying amount,
sebagai aset takberwujud dan dinyatakan sebesar nilai which is cost less accumulated amortization.
tercatat, yaitu sebesar harga perolehan dikurangi
dengan akumulasi amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh Cost of software consists of all expenses directly attributable
pengeluaran yang dapat dikaitkan langsung dalam to the preparation of such software cost, into ready to be used
persiapan perangkat lunak tersebut sehingga siap for their intended purpose.
digunakan sesuai dengan tujuannya.
27
Page 482
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software is capitalized only when
ditambahkan pada biaya perolehan perangkat lunak it increases the future economic benefits of the software, so
atau dikapitalisasi sebagai perangkat lunak hanya jika that it becomes larger than originally expected performance
pengeluaran tersebut menambah manfaat ekonomis standards. Expenditure with no addition of future economic
masa depan dari perangkat lunak yang bersangkutan benefits from the software is directly recognised as expenses
sehingga menjadi lebih besar dari standar kinerja yang when incurred.
diperkirakan semula. Pengeluaran yang tidak
menambah manfaat ekonomis masa depan dari
perangkat lunak diakui sebagai beban pada saat
terjadinya.
Perangkat lunak diamortisasi dengan menggunakan Software is amortised by using double declining balance
metode saldo menurun ganda selama estimasi umur method over the estimated useful life of software, which is 4
manfaatnya, yaitu 4 (empat) tahun. (four) years.
Amortisasi perangkat lunak diakui dalam laporan laba Amortisation is recognised in the statements of profit or loss
rugi dan penghasilan komprehensif lain, sejak tanggal and other comprehensive income from the date that is
perangkat lunak tersebut tersedia untuk dipakai available for use until the economic benefits of software is
sampai berakhirnya masa manfaat dari perangkat ended.
lunak tersebut.
Aset takberwujud dihentikan pengakuannya jika An intangible asset is derecognised on disposal or when no
dilepas atau ketika tidak terdapat lagi manfaat future economic benefits are expected from its use or disposal.
ekonomi masa depan yang diperkirakan dari
penggunaan atau pelepasannya.
n. PENURUNAN NILAI ASET NON-KEUANGAN n. IMPAIRMENT OF NON-FINANCIAL ASSETS
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are reviewed for
penurunan nilai apabila terdapat kejadian atau impairment whenever events or changes in circumstances
perubahan keadaan yang mengindikasikan bahwa indicate that the carrying amount of an asset may not be
nilai tercatat suatu aset tidak dapat dipulihkan. Jika recoverable. If such indication exists and where the carrying
ada indikasi seperti itu dan nilai tercatat suatu aset amount of an asset exceeds the estimated recoverable amount,
melebihi taksiran jumlah terpulihkan, aset atau unit the assets or cash-generating units are written down to their
penghasil kas diturunkan nilainya ke jumlah recoverable amount. The estimated recoverable amount of an
terpulihkan. Taksiran jumlah terpulihkan aset adalah asset is the higher of an asset's fair value and value-in-use.
yang lebih tinggi dari nilai wajar aset dan nilai pakai. The fair value is the amount obtainable from the sale of an
Nilai wajar adalah nilai yang diperoleh dari penjualan asset in an arm's length transaction less costs of disposal
aset dalam transaksi yang wajar dikurangi biaya while value-in-use is the present value of estimated future
penjualan sedangkan nilai pakai adalah nilai kini dari cash flows expected to arise from the continuing use of an
estimasi arus kas masa mendatang yang diharapkan asset and from its disposal at the end of its useful life. For an
muncul dari penggunaan aset secara terus menerus asset that does not generate largely independent cash inflows,
dan dari penjualannya pada akhir masa pakainya. the recoverable amount is determined for the cash-generating
Untuk aset yang tidak menghasilkan arus kas masuk unit to which the asset belongs. Impairment losses are
independen yang besar, jumlah terpulihkan ditentukan recognised in profit or loss and other comprehensive income.
untuk unit penghasil kas terkait aset tersebut. Rugi
penurunan nilai diakui dalam laporan laba rugi dan
penghasilan komprehensif lain.
28
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam membuat taksiran nilai pakai, estimasi arus kas In assessing value-in-use, the estimated future cash flows are
masa mendatang didiskontokan ke nilai sekarang discounted to their present value using a pre-tax discount rate
dengan menggunakan tingkat diskonto sebelum pajak that reflects current market assessments of the time value of
yang mencerminkan penilaian pasar saat ini dari nilai money and the risks specific to the asset.
waktu dari uang dan risiko spesifik untuk aset.
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible assets with
takberwujud dengan masa manfaat tidak terbatas, indefinite useful life, an assessment is made at each reporting
penilaian dilakukan pada setiap tanggal pelaporan, date as to whether there is any indication that previously
apakah ada indikasi bahwa kerugian penurunan nilai recognised impairment losses may no longer exist or may
yang sebelumnya diakui mungkin tidak lagi ada atau have decreased. If such indication exists, the recoverable
mungkin telah menurun. Jika indikasi tersebut terjadi, amount is estimated.
jumlah terpulihkan diperkirakan.
Rugi penurunan nilai yang diakui sebelumnya dibalik A previously recognised impairment loss is reversed only if
hanya jika telah terjadi perubahan dalam estimasi there has been a change in the estimates used to determine
yang digunakan untuk menentukan jumlah the asset's recoverable amount since the last impairment loss
terpulihkan aset sejak rugi penurunan nilai terakhir was recognised. If that is the case, the carrying amount of the
diakui. Jika ini kasusnya, jumlah tercatat aset asset is increased to its recoverable amount. That increased
meningkat menjadi jumlah terpulihkan tersebut. amount cannot exceed the carrying amount that would have
Jumlah peningkatan tersebut tidak dapat melebihi been determined, net of depreciation or amortisation, had no
nilai tercatat yang telah ditentukan, setelah dikurangi impairment loss been recognised for the asset in prior years.
penyusutan atau amortisasi, sehingga seolah-olah
kerugian penurunan nilai yang diakui untuk aset
tahun-tahun sebelumnya tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba rugi Such reversal is recognised in profit or loss unless the asset is
kecuali aset dicatat pada nilai revaluasi, yang mana carried at revalued amount, in which case the reversal is
pembalikan diperlakukan sebagai peningkatan treated as a revaluation increase. After such a reversal, the
revaluasi. Setelah pembalikan itu, beban penyusutan depreciation or amortisation expense is adjusted in future
atau amortisasi disesuaikan dalam tahun-tahun years to allocate the asset's revised carrying amount, less any
mendatang untuk mengalokasikan jumlah revisi nilai residual value, on a systematic basis over its remaining useful
tercatat aset, dikurangi nilai sisa, secara sistematis atas life.
sisa manfaatnya.
Aset takberwujud dengan masa manfaat tidak terbatas Intangible assets with indefinite useful lives are tested for
diuji untuk penurunan nilai setiap tahun baik secara impairment annually either individually or at the cash
individu maupun di tingkat unit penghasil kas mana generating unit level as appropriate and when circumstances
yang sesuai dan ketika keadaan mengindikasikan indicate that the carrying value may be impaired.
bahwa nilai tercatat mungkin mengalami penurunan
nilai.
o. ASET LAIN-LAIN o. OTHER ASSETS
Aset lain-lain terdiri dari pendapatan bunga yang Other assets consist of interest receivables, prepaid expenses,
masih akan diterima, beban dibayar dimuka, uang advance payments, office supplies, margin deposit and
muka pembelian, persediaan barang cetakan, margin others.
deposit dan lain-lain.
29
Page 484
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Beban dibayar di muka diamortisasi selama masa Prepaid expenses are amortised over their beneficial periods
manfaat masing-masing biaya dengan menggunakan using the straight-line method.
metode garis lurus.
p. LIABILITAS SEGERA p. IMMEDIATE LIABILITIES
Liabilitas segera merupakan liabilitas Bank yang harus Liabilities which immediately payable represent obligations
segera dibayarkan kepada pihak lain berdasarkan to third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately. Liabilities
kewenangan untuk itu. Liabilitas segera diukur sebesar immediately payable are measured at their amortised cost
biaya perolehan diamortisasi dengan menggunakan using effective interest rate method.
metode suku bunga efektif.
q. SIMPANAN NASABAH q. DEPOSITS FROM CUSTOMERS
Giro, tabungan dan deposito berjangka Current accounts, savings deposits and time deposits are
diklasifikasikan sebagai liabilitas yang diukur pada classified as liabilities measured at amortised cost, which are
biaya perolehan diamortisasi, yang diakui pada nilai initially recognised at fair value and subsequently measured
wajar pada pengakuan awal dan selanjutnya diukur at amortised cost using the effective interest rate method.
pada biaya perolehan diamortisasi dengan Amortised cost is calculated by taking into account any
menggunakan metode suku bunga efektif. Biaya discount or premium related to the initial recognition of
perolehan diamortisasi dihitung dengan deposits from customers and transaction costs that are an
memperhitungkan adanya diskonto atau premi terkait integral part of the effective interest rate.
dengan pengakuan awal simpanan nasabah dan biaya
transaksi yang merupakan bagian yang tak
terpisahkan dari suku bunga efektif.
r. SIMPANAN DARI BANK LAIN r. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to other banks,
bank lain dalam bentuk giro, tabungan dan deposito in the form of current accounts, saving deposits and time
berjangka yang jatuh tempo menurut perjanjian tidak deposits which original maturities of 90 days or less .
lebih dari 90 hari.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan measured at amortised cost, which are initially recognised at
diamortisasi, yang pada awalnya diakui pada nilai fair value and subsequently are measured at amortised cost
wajar pada pengakuan awal dan selanjutnya diukur using the effective interest rate method. Amortised cost is
pada biaya perolehan diamortisasi dengan calculated by taking into account any discount or premium
menggunakan metode suku bunga efektif. Biaya related to the initial recognition of deposits from other banks
perolehan diamortisasi dihitung dengan and transaction costs that are an integral part of the effective
memperhitungkan adanya diskonto atau premi terkait interest rate.
dengan pengakuan awal simpanan dari bank lain dan
biaya transaksi yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
30
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
s. MODAL SAHAM s. SHARE CAPITAL
Modal saham diukur dengan nilai nominal untuk Share capital is measured at par value for all shares issued
seluruh saham yang diterbitkan dan diklasifikasikan and is classified as part of "Equity". Incremental costs
sebagai bagian dari "Ekuitas". Biaya tambahan yang directly attributable to the issuance of new shares are
terkait langsung dengan penerbitan saham baru deducted against share capital.
dikurangkan terhadap modal saham.
t. SALDO LABA t. RETAINED EARNINGS
Saldo laba merupakan saldo kumulatif laba atau rugi Retained earnings represent the cumulative balance of net
bersih, distribusi dividen, penyesuaian periode income or loss, dividend distributions, prior period
sebelumnya, efek dari perubahan kebijakan akuntansi adjustments, effects of changes in accounting policy and other
dan penyesuaian modal lainnya. capital adjustments.
u. PENDAPATAN DAN BEBAN BUNGA u. INTEREST INCOME AND EXPENSES
Pendapatan bunga atas aset keuangan baik yang Interest income for financial assets held at either fair value
diukur dengan nilai wajar melalui penghasilan through other comprehensive income or amortised cost and
komprehensif lain atau biaya perolehan diamortisasi interest expense on all financial liabilities held at amortised
dan beban bunga atas seluruh liabilitas keuangan yang cost are recognised in profit or loss using the effective interest
diukur dengan biaya perolehan diamortisasi, diakui method.
pada laba rugi berdasarkan suku bunga efektif.
Pendapatan bunga atas aset keuangan yang diukur Interest income for financial assets that are either held at fair
dengan nilai wajar melalui penghasilan komprehensif value through other comprehensive income or amortised cost
lain atau biaya diamortisasi yang mengalami that have become credit impaired subsequent to initial
penurunan nilai setelah pengakuan awal (Stage 3) recognition (Stage 3) is recognised using the credit adjusted
diakui berdasarkan suku bunga efektif kredit yang effective interest rate. This rate is calculated in the same
disesuaikan. Tingkat bunga ini dihitung dengan cara manner as the effective interest rate except that expected credit
yang sama dalam perhitungan suku bunga efektif losses are included in the expected cash flows. Interest income
kecuali bahwa cadangan kerugian kredit ekspektasian is therefore recognised on the amortised cost of the financial
dimasukkan dalam arus kas ekspektasian. Oleh asset including expected credit losses. Should the credit risk
karenanya, pendapatan bunga diakui atas aset on a Stage 3 financial asset improve such that the financial
keuangan dalam klasifikasi biaya perolehan asset is no longer considered credit impaired, interest income
diamortisasi termasuk kerugian kredit ekspektasian. recognition reverts to a computation based on the
Dalam kondisi risiko kredit atas aset keuangan Stage 3 rehabilitated the carrying value of the financial asset gross.
mengalami perbaikan sehingga aset keuangan tidak
lagi dipertimbangkan mengalami penurunan nilai,
pengakuan pendapatan bunga dihitung berdasarkan
nilai tercatat bruto aset keuangan.
31
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
v. PENDAPATAN DAN BEBAN PROVISI DAN v. FEES AND COMMISSION INCOME AND EXPENSE
KOMISI
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending activities or loan
kegiatan perkreditan dan atau jangka waktu periods, or not material are recognised as revenues and
perkreditan, atau jumlahnya tidak material diakui expenses at the time the transactions occur.
sebagai pendapatan atau beban pada saat terjadinya
transaksi.
Pendapatan provisi dan komisi yang berkaitan dengan Fees and commission income related to lending activities are
kredit diakui sebagai bagian dari pendapatan bunga. recognised as part of interest income.
w. PENGHASILAN KOMPREHENSIF LAIN w. OTHER COMPREHENSIVE INCOME
Penghasilan komprehensif lainnya terdiri item Other comprehensive income comprises items of income or
pendapatan atau beban (termasuk item yang expense (including items previously presented under the
sebelumnya disajikan dalam laporan perubahan statements of changes in equity) that are not recognised in
ekuitas) yang tidak diakui dalam laba rugi tahun profit or loss for the year in accordance with PSAK.
berjalan sesuai dengan PSAK.
x. SEWA x. LEASE
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank assesses whether the
apakah kontrak merupakan atau mengandung sewa. contract is or contains a leases. A contract is or contains a
Suatu kontrak merupakan atau mengandung sewa jika leases if the contract conveys the right to control the use of an
kontrak tersebut memberikan hak untuk identified assets for a period of time in exchange for
mengendalikan penggunaan aset identifikasian selama consideration. The Bank can choose not to recognise the right-
suatu jangka waktu untuk dipertukarkan dengan of-use asset and lease liabilities for :
imbalan. Bank dapat memilih untuk tidak mengakui
aset hak-guna dan liabilitas sewa untuk :
- Sewa jangka-pendek; dan - Short term lease; and
- Sewa yang aset pendasarnya bernilai rendah - Lease of low value asset
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to control the
mengendalikan penggunaan aset identifikasian, Bank use of an identified asset, the Bank shall assess whether :
harus menilai apakah :
- Bank memiliki hak untuk mendapatkan secara - The Bank has the right to obtain substantially all the
substansial seluruh manfaat ekonomi dari economic benefit from use of the asset throughout the
penggunaan aset identifikasian; dan period of use; and
32
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Bank memiliki hak untuk mengarahkan - The Bank has the right to direct the use of the asset. The
penggunaan aset identifikasian. Bank memiliki Bank has described when it has a decision-making
hak ini ketika Bank memiliki hak untuk rights that are the most relevant to changing how and
pengambilan keputusan yang relevan tentang for what purpose the asset is used are predetermined :
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan :
1. Bank memiliki hak untuk mengoperasikan aset; 1. The Bank has the right to operate the asset;
2. Bank telah mendesain aset dengan cara 2. The Bank has designed the asset in a way that
menetapkan sebelumnya bagaimana dan predetermine how and for what purpose it will be
untuk tujuan apa aset akan digunakan selama used.
periode penggunaan.
Pada tanggal permulaan sewa, Bank mengakui aset The Bank recognises a right-of-use asset and a leases liability
hak-guna dan liabilitas sewa. Aset hak-guna diukur at the leases commencement date. The right-of-use asset is
pada biaya perolehan, dimana meliputi jumlah initially measured at cost, which comprises the initial
pengukuran awal liabilitas sewa yang disesuaikan amount of the leases liability adjusted for any leases payment
dengan pembayaran sewa yang dilakukan pada atau made at or before the commencement date, plus any initial
sebelum tanggal permulaan, ditambah dengan biaya direct cost incurred. The right-of-use asset is amortised over
langsung awal yang dikeluarkan. Aset hak-guna the straight-line method throughout the lease term.
diamortisasi dengan menggunakan metode garis lurus
sepanjang jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the present value of
sewa yang belum dibayar pada tanggal permulaan, the lease payments that are not paid at the commencement
didiskontokan dengan menggunakan suku bunga date, discounted using the interest rate implicit in the lease
implisit dalam sewa atau jika suku bunga tersebut or, if that right cannot be readily determined, using
tidak dapat ditentukan, maka menggunakan suku incremental borrowing rate. Generally, the Bank uses its
bunga pinjaman inkremental. Pada umumnya, Bank incremental borrowing rate as a discount rate.
menggunakan suku bunga pinjaman inkremental
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability and
dan biaya keuangan. Biaya keuangan dibebankan finance cost. The finance cost is charged to profit or loss over
pada laba rugi selama periode sewa sehingga the leases period so as to produce a constant periodic rate of
menghasilkan tingkat suku bunga periodik yang interest on the remaining balance of the liability for each
konstan atas saldo liabilitas untuk setiap periode. period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying asset to the
kepada Bank pada akhir masa sewa atau jika biaya Bank by the end of the leases term or if the cost of the right-of-
perolehan aset hak-guna merefleksikan Bank akan use asset reflects that the Bank will exercise a purchase
mengeksekusi opsi beli, maka Bank menyusutkan aset option, the Bank depreciates the right-of-use asset from the
hak-guna dari tanggal permulaan hingga akhir umur commencement date to the end of the useful life of the
manfaat aset pendasar. Jika tidak, maka Bank underlying asset. Otherwise, the Bank depreciates the right-of-
menyusutkan aset hak-guna dari tanggal permulaan use asset from the commencement date to the earlier of the
hingga tanggal yang lebih awal antara akhir umur end of the useful life of the right-of-use asset or the end of the
manfaat aset hak-guna atau akhir masa sewa. leases term.
33
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Modifikasi sewa Leases modification
Bank mencatat modifikasi sewa sebagai sewa terpisah The Bank records a leases modification as a separate leases if
jika : both :
- modifikasi meningkatkan ruang lingkup sewa - the modification increases the scope of the leases by
dengan menambahkan hak untuk menggunakan adding the right to use one or more underlying assets;
satu aset pendasar atau lebih;
- imbalan sewa meningkat sebesar jumlah yang - the consideration for the leases increases by an amount
setara dengan harga tersendiri untuk peningkatan commensurate with the standalone price for the increase
dalam ruang lingkup dan penyesuaian yang tepat in scope and any appropriate adjustments to that
pada harga tersendiri tersebut untuk standalone price to reflect the circumstances of the
merefleksikan kondisi kontrak tertentu. particular contract.
y. PERPAJAKAN y. TAXATION
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the taxable
pajak dalam periode yang bersangkutan yang dihitung income for the year computed using the prevailing tax rates
berdasarkan tarif pajak yang berlaku atau yang secara or substantively enacted at the reporting date.
substansial telah berlaku pada tanggal pelaporan.
Bank menerapkan metode liabilitas untuk The Bank applies the liability method to determine its
menentukan pajak penghasilannya. Berdasarkan income tax expense. Under the liability method, deferred tax
metode liabilitas, aset dan liabilitas pajak tangguhan assets and liabilities are recognised for temporary differences
diakui atas perbedaan temporer pelaporan komersial between the financial and the tax bases of assets and
dan pajak atas aset dan liabilitas pada setiap tanggal liabilities at each reporting date. This method also requires
pelaporan. Metode ini mensyaratkan pengakuan the recognition of future tax benefits, such as the carry
manfaat pajak di masa mendatang, contoh: saldo rugi forward of unused tax losses, to the extent that realisation of
fiskal yang belum digunakan, sepanjang terdapat such benefits is probable.
kemungkinan besar realisasi manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured at the tax
berdasarkan tarif pajak yang diharapkan akan berlaku rates that are expected to apply to the period when the asset is
pada tahun saat aset direalisasikan atau liabilitas realized or the liability is settled, based on tax rates (and tax
diselesaikan berdasarkan tarif atau peraturan laws) that have been enacted or substantively enacted at the
perpajakan yang berlaku atau yang secara substantif statement of financial position date.
telah diberlakukan pada tanggal laporan posisi
keuangan.
Penyesuaian atas liabilitas pajak dicatat saat surat Adjustments to tax obligations are recorded when an
ketetapan pajak diterima, atau jika Bank mengajukan assessment is received or, if appealed by the Bank, when the
keberatan, saat putusan banding telah diterbitkan. result of the appeal is determined.
34
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jumlah tercatat aset pajak tangguhan ditelaah pada The carrying amount of deferred tax assets is reviewed at
setiap tanggal pelaporan dan nilai tercatat aset pajak each reporting date and reduced to the extent that it is no
tangguhan tersebut diturunkan apabila tidak lagi longer probable that sufficient taxable profits will be available
terdapat kemungkinan besar laba fiskal tersedia untuk to allow all or part of the benefit of the deferred tax assets to
mengkompensasi sebagian atau semua manfaat aset be utilized.
pajak tangguhan.
z. IMBALAN KERJA KARYAWAN z. EMPLOYEE BENEFIT OBLIGATIONS
Imbalan kerja jangka pendek Short-term employment benefits
Imbalan paska kerja jangka pendek diakui pada saat Short-term post employment benefits are recognized at the
terutang kepada karyawan. Imbalan paska kerja time payable to employees. Short-term post employment
jangka pendek termasuk upah, gaji, bonus dan benefits include wages, salaries, bonus and insentive.
insentif.
Imbalan pensiun Pension benefits
Bank diharuskan menyediakan program pensiun The Bank is required to provide a minimum amount of
dengan minimal jumlah imbalan tertentu sesuai pension benefits as stipulated in the applicable law and
dengan undang-undang dan peraturan yang berlaku regulation which represents an underlying defined benefit
yang merupakan liabilitas imbalan pasti. Jika imbalan obligation. If the pension benefits are higher than those based
pensiun tersebut lebih tinggi daripada jumlah imbalan on the existing pension plans, the difference is presented as
berdasarkan program pensiun Bank, selisih tersebut part of the pension benefits obligations.
disajikan sebagai bagian dari liabilitas imbalan
pensiun.
Liabilitas imbalan paska kerja yang diakui pada Post employment benefits obligations recognized in the
laporan posisi keuangan sehubungan dengan imbalan statement of financial position related to pension plan
pensiun merupakan nilai kini liabilitas imbalan akhir represent present value of defined benefit plan at each ending
periode pelaporan tahunan. annual reporting period.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of defined benefit obligations are stated by
mendiskontokan estimasi arus kas masa depan dengan discounting of future estimate cash flows using the interest
menggunakan tingkat bunga obligasi pemerintah rate of long-term government bond at the date of statement of
jangka panjang pada tanggal laporan posisi keuangan financial position in Rupiah currency, equal to currency by
dalam mata uang Rupiah, sesuai dengan mata uang which the benefits will be paid and having the same period
dengan apa imbalan tersebut akan dibayarkan, dan with those pension plan obligations.
yang memiliki jangka waktu yang sama dengan
liabilitas imbalan pensiun yang bersangkutan.
Biaya jasa lalu diakui secara langsung di laporan laba Past service cost are directly recognized in statement of profit
rugi dan penghasilan komprehensif lain. Keuntungan or loss and other comprehensive income. Actuarial gains or
dan kerugian aktuarial yang timbul dari penyesuaian losses derived from adjustments and changes in actuarial
dan perubahan dalam asumsi-asumsi aktuarial assumptions are all directly recognized in other
langsung diakui seluruhnya melalui penghasilan comprehensive income at the date of occurance.
komprehensif lainnya pada saat terjadinya.
35
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
aa. TRANSAKSI DENGAN PIHAK-PIHAK aa.TRANSACTIONS WITH RELATED PARTIES
BERELASI
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with related parties. In
berelasi. Dalam laporan keuangan ini, istilah pihak these financial statements, the term related parties are defined
berelasi sesuai dengan PSAK 224 tentang under PSAK 224 on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
Suatu pihak dianggap berelasi dengan Bank jika: The Bank considers the following as its related parties:
(i) Suatu pihak yang secara langsung, atau tidak (i) A person who, directly or indirectly through one or more
langsung yang melalui satu atau lebih perantara, intermediaries, (a) controls, or is controlled by, or under
suatu pihak (a) mengendalikan, atau common control with the Bank, (b) has significant
dikendalikan oleh, atau berada di bawah influence over the Bank or (c) has joint control over the
pengendalian bersama, dengan Bank; (b) Bank;
memiliki pengaruh signifikan atas Bank; atau (c)
memiliki pengendalian bersama atas Bank;
(ii) Suatu pihak yang berada dalam kelompok usaha (ii) An entity which is a member of the same group as the
yang sama dengan Bank; Bank;
(iii) Suatu pihak yang merupakan ventura bersama di (iii) An entity which is a joint venture of a third party in
mana Bank sebagai venturer; which the Bank has ventured in;
(iv) Suatu pihak adalah anggota dari personil (iv) A member of key management personnel of the Bank;
manajemen kunci Bank;
(v) Suatu pihak adalah anggota keluarga dekat dari (v) A close family member of the person described in clause
individu yang diuraikan dalam butir (i) atau (iv); (i) or (iv);
(vi) Suatu pihak adalah entitas yang dikendalikan, (vi) An entity that is controlled, jointly controlled or
dikendalikan bersama atau dipengaruhi signifikan significantly influenced, directly or indirectly by the
oleh beberapa entitas, langsung maupun tidak person described in clause (iv) or (v);
langsung, individu seperti diuraikan dalam butir
(iv) atau (v);
(vii) Suatu pihak adalah suatu program imbalan pasca- (vii) An entity which is a post-employment benefit plan for
kerja untuk imbalan kerja dari Bank atau entitas the benefit of employees of either the Bank or an entity
terkait Bank. related to the Bank.
Transaksi ini dilakukan berdasarkan persyaratan yang Transactions with related parties are made on terms agreed
disetujui oleh kedua belah pihak, dimana persyaratan by both parties, where such requirements may not be the
tersebut mungkin tidak sama dengan transaksi lain same as other transactions undertaken with third parties.
yang dilakukan dengan pihak-pihak yang tidak Material transactions and balances with related parties are
berelasi. Seluruh transaksi dan saldo yang material disclosed in the notes to the financial statements and the
dengan pihak-pihak berelasi diungkapkan dalam relevant details have been presented in note of the financial
catatan atas laporan keuangan yang relevan dan statements ( Note 36 ).
rinciannya telah disajikan dalam catatan atas laporan
keuangan (Catatan 36).
36
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ab. SAHAM TREASURI ab.TREASURY SHARES
Ketika Bank membeli modal saham ekuitas Bank When Bank purchases the Bank’s equity share capital
(saham treasuri), imbalan yang dibayar, termasuk (treasury shares), the consideration paid, including any
biaya tambahan yang secara langsung dapat directly attributable incremental cost (net of income taxes) is
diatribusikan (dikurangi pajak penghasilan) deducted from equity attributable to the Bank’s equity
dikurangkan dari ekuitas yang diatribusikan kepada holders until the shares are cancelled or reissued.
pemilik ekuitas Bank sampai saham tersebut
dibatalkan atau diterbitkan kembali.
Ketika saham tersebut selanjutnya diterbitkan Where such ordinary shares are subsequently reissued, any
kembali, imbalan yang diterima, dikurangi biaya consideration received, net of any directly attributable
tambahan transaksi yang terkait dan dampak pajak incremental transaction costs and the related income tax
penghasilan yang terkait dimasukkan pada ekuitas effects, is included in equity attributable to the Bank’s equity
yang dapat diatribusikan kepada pemilik ekuitas Bank. holders.
ac. LABA PER SAHAM ac. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba tahun Earnings per share is calculated by dividing income for the
berjalan dengan jumlah rata-rata tertimbang saham year by the weighted average number of ordinary shares
biasa yang beredar pada tahun yang bersangkutan. outstanding during the year.
ad. DIVIDEN ad.DIVIDEND
Pembagian dividen kepada para pemegang saham Dividend distribution to the Bank’s shareholders is
Bank diakui sebagai sebuah liabilitas dalam laporan recognised as a liability in the Bank financial statements in
keuangan Bank pada tahun ketika dividen tersebut the year when the dividends are approved by the Bank’s
disetujui oleh para pemegang saham Bank. shareholders.
ae. PENJABARAN MATA UANG ASING ae. FOREIGN CURRENCY TRANSLATION
Akun-akun dalam laporan keuangan diukur dengan Items included in the financial statements of the Bank are
menggunakan mata uang yang sesuai dengan measured using the currency of the primary economic
lingkungan ekonomi utama di mana Bank beroperasi environment in which the Bank operates ("the functional
("mata uang fungsional"). currency").
Laporan keuangan disajikan dalam Rupiah yang The financial statements are presented in Rupiah which is
merupakan mata uang fungsional Bank. the functional currency of the Bank.
Transaksi dalam mata uang asing dijabarkan ke dalam Foreign currency transactions are translated into Rupiah
mata uang rupiah dengan menggunakan kurs yang using the exchange rate prevailing at the date of transactions.
berlaku pada tanggal transaksi. Aset dan liabilitas Monetary assets and liabilities in foreign currency are
moneter dalam mata uang asing dijabarkan ke dalam translated into Rupiah using the exchange rate prevailing at
mata uang Rupiah dengan menggunakan kurs yang the end of reporting period.
berlaku pada akhir periode pelaporan.
37
Page 492
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Keuntungan dan kerugian selisih kurs yang timbul Foreign exchange gains and losses resulting from the
dari penyelesaian transaksi dalam mata uang asing settlement of such transactions and from the translation at
dan dari penjabaran aset dan liabilitas moneter dalam period-end exchange rates of monetary assets and liabilities
mata uang asing diakui di dalam laba rugi. denominated in foreign currencies are recognized in profit or
loss.
Kurs yang digunakan oleh Bank sebagai acuan adalah The exchange rates used by the Bank is the rate issued by
kurs yang dikeluarkan oleh Bank Indonesia pada Bank Indonesia at the reporting date as follows (full Rupiah
tanggal pelaporan sebagai berikut (nilai Rupiah amount) :
penuh) :
2024 2023
Dolar Amerika Serikat 16.095,00 15.397,00 United States Dollar
Dolar Australia 10.013,51 10.520,77 Australian Dollar
Dolar Singapura 11.844,58 11.676,34 Singapore Dollar
Dolar Hong Kong 2.073,11 1.970,73 Hong Kong Dollar
Euro Eropa 16.758,12 17.038,32 European Euro
Ringgit Malaysia 3.597,86 3.355,20 Malaysian Ringgit
Yuan China 2.198,50 2.169,50 Chinese Yuan
af. PROVISI af. PROVISIONS
Provisi diakui jika Bank memiliki kewajiban kini (baik Provisions are recognised when the Bank has a present
bersifat hukum maupun bersifat konstruktif) yang obligation (legal or constructive) where, as a result of a past
akibat peristiwa masa lalu, besar kemungkinannya event, it is probable that an outflow of resources embodying
penyelesaian kewajiban tersebut mengakibatkan arus economic benefits will be required to settle the obligation and
keluar sumber daya yang mengandung manfaat reliable estimate can be made of the amount of obligation.
ekonomi dan estimasi yang andal mengenai jumlah
kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and adjusted
disesuaikan untuk mencerminkan estimasi terbaik to reflect the current best estimate. If it is no longer probable
yang paling kini. Jika arus keluar sumber daya untuk that an outflow of resources embodying economic benefits
menyelesaikan kewajiban kemungkinan besar tidak will be required to settle the obligation, the provision is
terjadi, maka provisi dibatalkan. reversed.
ag. LIABILITAS DAN ASET KONTINJENSI ag. CONTINGENT LIABILITIES AND ASSETS
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognised in the financial
keuangan tetapi diungkapkan kecuali jika statements but are disclosed unless the possibility of an
kemungkinan terjadi kecil. Aset kontinjensi tidak outflow of resources embodying economic benefits is remote.
diakui namun diungkapkan dalam laporan keuangan Contingent assets are not recognised but are disclosed in the
ketika adanya kemungkinan untuk mendapatkan financial statement when an inflow of economic benefits are
manfaat ekonomi. probable.
38
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ah. SEGMEN OPERASI ah.OPERATING SEGMENT
Segmen operasi adalah komponen dari entitas yang An operating segment is a component of an entity that
terlibat dalam aktivitas bisnis yang mana memperoleh engages in business activities from which it may earn
pendapatan dan menimbulkan beban, termasuk revenues and incur expenses, including revenues and expenses
pendapatan dan beban terkait dengan transaksi that relate to transactions with any of the entity's other
dengan komponen lain entitas, yang mana hasil components, whose operating results are reviewed regularly
operasinya dikaji ulang secara berkala oleh pengambil by the chief operating decision maker to make decisions about
keputusan operasional untuk membuat keputusan resources allocated to the segment and assess its performance,
tentang sumber daya yang dialokasikan pada segmen and for which discrete financial information is available.
tersebut dan menilai kinerjanya, dan tersedia
informasi keuangan yang dapat dipisahkan.
Bank mengelola kegiatan usahanya dan The Bank manages its businesses and identify reporting
mengidentifikasi segmen yang dilaporkan berdasarkan segment based on geographic region. Several regions which
wilayah geografis. Beberapa wilayah yang memiliki have similar characteristics, have been aggregated and
karakteristik serupa, diagregasikan dan dievaluasi evaluated regularly by management. Gains/losses from
secara berkala oleh manajemen. Laba/rugi dari each segment is used to assess the performance of each
masing-masing segmen digunakan untuk menilai segment.
kinerja masing-masing segmen.
ai. PERISTIWA SETELAH PERIODE PELAPORAN ai. EVENTS AFTER THE REPORTING PERIOD
Setiap peristiwa setelah periode pelaporan yang Any events after the reporting period that provides additional
menyebabkan tambahan informasi mengenai posisi information about the Bank’s financial position (adjusting
keuangan Bank (adjusting event) akan disesuaikan event) is reflected in the financial statements. Events after the
dalam laporan keuangan. Peristiwa setelah periode reporting period that are not adjusting events, if any, are
pelaporan yang bukan merupakan adjusting events , jika disclosed when material to the financial statements.
ada, akan diungkapkan ketika memiliki dampak
material terhadap laporan keuangan.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan Bank mengharuskan The preparation of the Bank's financial statements requires
manajemen untuk membuat pertimbangan, estimasi dan management to make judgements, estimations and assumptions
asumsi yang mempengaruhi jumlah yang dilaporkan dari that affect the reported amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan pengungkapan liabilities, and the disclosures of contingent liabilities, at the end
atas liabilitas kontijensi, pada akhir periode pelaporan. of the reporting period.
Ketidakpastian mengenai asumsi dan estimasi tersebut Uncertainty about these assumptions and estimates could result
dapat mengakibatkan penyesuaian material terhadap nilai in outcomes that require a material adjustment to the carrying
tercatat aset dan liabilitas dalam periode pelaporan amount of the asset and liability affected in future periods.
berikutnya.
39
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pertimbangan Judgements
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in the
rangka penerapan kebijakan akuntansi Bank yang process of applying the Bank's accounting policies that have the
memiliki pengaruh paling signifikan atas jumlah yang most significant effects on the amounts recognised in the
diakui dalam laporan keuangan. financial statements.
Menentukan nilai wajar instrumen keuangan Determining fair values of financial instruments
Dalam menentukan nilai wajar atas aset dan liabilitas In determining the fair value of f inancial assets and liabilities
keuangan dimana tidak terdapat harga pasar, Bank for which there is no observable market price, the Bank must use
menggunakan teknik penilaian seperti dijelaskan pada the valuation techniques as described in Note 2e for financial
Catatan 2e untuk instrumen keuangan yang jarang instruments that trade infrequently and have little price
diperdagangkan dan memiliki informasi harga yang transparency, fair value is less objective and requires varying
terbatas, nilai wajarnya menjadi kurang objektif dan degrees of judgement depending on liquidity, concentration,
membutuhkan berbagai tingkat penilaian, tergantung uncertainty of market factors, pricing assumptions, and other
pada likuiditas, konsentrasi, faktor ketidakpastian pasar, risks.
asumsi harga, dan risiko lainnya.
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan pajak yang Uncertainties exist with respect to the interpretation of complex
kompleks, perubahan peraturan pajak dan jumlah dan tax regulations, changes in tax laws, and the amount and timing
timbulnya penghasilan kena pajak di masa depan, dapat of future taxable income, could necessitate future adjustments to
menyebabkan penyesuaian di masa depan atas tax income and expense already recorded.
penghasilan dan beban pajak yang telah dicatat.
Pertimbangan juga dilakukan dalam menentukan Judgement is also involved in determining the provision for
penyisihan atas pajak penghasilan badan. Terdapat corporate income tax. There are certain transactions and
transaksi dan perhitungan tertentu yang penentuan pajak computation for which the final tax assessment is uncertain
akhirnya adalah tidak pasti sepanjang kegiatan usaha during the normal course of business.
normal.
Bank mengakui liabilitas atas pajak penghasilan badan The Bank recognises liabilities for expected corporate income tax
berdasarkan estimasi apakah akan terdapat tambahan issues based on estimates of whether additional corporate income
pajak penghasilan badan. tax will be due.
Opsi pembaruan dan penghentian dalam kontrak - Bank Lease term of contracts with renewal and termination options -
sebagai penyewa the Bank as lessee
Bank menentukan masa sewa sesuai masa sewa yang The Bank determines the lease term as the non-cancellable term
tidak dapat terbatalkan, ditambah dengan setiap periode of the lease, together with any periods covered by an option to
yang dicakup oleh opsi untuk memperpanjang sewa jika extend the lease if it is reasonably certain to be exercised, or any
cukup pasti untuk mengeksekusi, atau setiap periode yang periods covered by an option to terminate the lease, if it is
dicakup oleh opsi untuk menghentikan sewa, jika cukup reasonably certain not to be exercised.
pasti untuk tidak mengeksekusi opsi tersebut.
40
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank menerapkan pertimbangan dalam mengevaluasi The Bank applies judgement in evaluating whether it is
apakah secara wajar akan menggunakan opsi untuk reasonably certain to exercise the option to renew or terminate
memperbarui atau mengakhiri sewa. Bank the lease or not. The Bank considers all relevant factors that
mempertimbangkan semua faktor relevan yang create an economic incentive for them to exercise either the
membentuk insentif ekonomi untuk melakukan renewal or termination. After the commencement date, the Bank
pembaruan atau penghentian. Setelah tanggal permulaan, reassesses the lease term if there is a significant event or change in
Bank menilai kembali masa sewa jika terdapat peristiwa circumstances that is within its control and affects its ability to
atau perubahan signifikan yang berada dalam kendalinya exercise or not to exercise the option to renew or to terminate.
dan mempengaruhi kemampuannya untuk menjalankan
atau tidak menggunakan opsi untuk memperbarui atau
untuk mengakhiri.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key sources
ketidakpastian lain pada tanggal pelaporan yang memiliki of estimation uncertainty at the reporting date that have a
risiko signifikan bagi penyesuaian yang material terhadap significant risk of causing a material adjustment to the carrying
nilai tercatat aset dan liabilitas untuk tahun/periode amounts of assets and liabilities within the next financial
berikutnya diungkapkan di bawah ini. Bank mendasarkan year/period are disclosed below. The Bank based its
asumsi dan estimasi pada parameter yang tersedia pada assumptions and estimates on parameters available when the
saat laporan keuangan disusun. Asumsi dan situasi financial statements were prepared. Existing circumstances and
mengenai perkembangan masa depan mungkin berubah assumptions about future developments may change due to
akibat perubahan pasar atau situasi di luar kendali Bank. market changes or circumstances arising beyond the control of
Perubahan tersebut dicerminkan dalam asumsi terkait the Bank. Such changes are reflected in the assumptions when
pada saat terjadinya. they occur.
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment losses of financial assets
Sesuai dengan PSAK 109, pengukuran cadangan According to PSAK 109 , the measurement of the expected credit
kerugian penurunan nilai aset keuangan yang diukur loss allowance for financial assets measured at amortised cost
pada biaya perolehan diamortisasi dan diukur pada nilai and at fair value through other comprehensive income is an area
wajar melalui penghasilan komprehensif lain that requires the use of complex models and significant
membutuhkan penggunaan model yang kompleks dan assumptions about future economic conditions and credit
asumsi signifikan terkait future economic conditions dan behaviour.
credit behaviour .
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the PSAK 109
perhitungan cadangan kerugian penurunan nilai requirements for measuring allowance for impairment losses,
berdasarkan PSAK 109, antara lain: such as:
• Penentuan kriteria Significant Increase in Credit Risk ; • Determining criteria for Significant Increase in Credit Risk;
• Menentukan model yang tepat dan asumsi untuk • Choosing appropriate models and assumptions for the
perhitungan cadangan kerugian penurunan nilai; measurement of allowance for impairment losses;
• Menentukan jumlah dan pembebanan relatif atas • Establishing the number and relative weightings of forward-
skenario forward-looking untuk masing-masing looking scenarios for each type of segment/product;
segmen/produk;
• Menentukan segmentasi aset keuangan yang sejenis • Establishing the segments of similar financial assets for the
untuk perhitungan cadangan kerugian penurunan purposes of measuring allowance for impairment losses;
nilai;
41
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
• Estimasi arus kas debitur dalam perhitungan • Estimate debtor’s cash flow in the calculation of individual
individual impairment. impairment.
Informasi mengenai pertimbangan dan estimasi yang Detailed information about the judgements and estimates made
dibuat oleh Bank diungkapkan di Catatan 37. by the Bank is set out in Note 37.
Aset pajak tangguhan yang direalisasi Recoverability of deferred tax assets
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of deferred tax assets is reviewed at each
tanggal pelaporan dan diturunkan apabila terdapat reporting date and reduced to the extent that it is no longer
kemungkinan bahwa jumlah laba fiskal pada masa probable that sufficient future taxable profit will be available to
mendatang kemungkinan tidak memadai untuk allow all of part of the deferred income tax assets to be utilized.
mengkompensasi seluruh bagian dari aset pajak However, if there is no assurance that the Bank will generate
tangguhan. Namun, jika tidak terdapat keyakinan bahwa sufficient future taxable profit to allow all or part of deferred tax
Bank akan menghasilkan laba fiskal yang memadai untuk assets can be utilized, the assets are not recognized in the
dapat mengkompensasi sebagian atau seluruh aset pajak statement of financial position.
tangguhan, aset tersebut tidak diakui di laporan posisi
keuangan.
Imbalan kerja karyawan Employee benefits
Nilai kini liabilitas imbalan kerja tergantung pada The present value of the employee benefit obligations depends on
beberapa faktor yang ditentukan dengan dasar aktuarial a number of factors that are determined on an actuarial basis
dan menggunakan asumsi termasuk tingkat diskonto dan using a number of assumptions including the discount rate and
tingkat kenaikan gaji yang diharapkan. Perubahan asumsi expected salary increment rate. Any changes in these
ini akan mempengaruhi nilai tercatat liabilitas imbalan assumptions will impact the carrying amount of employee
kerja. benefit obligations.
Bank menentukan tingkat diskonto yang sesuai pada The Bank determines the appropriate discount rate at the end of
akhir setiap periode pelaporan dengan menggunakan each reporting period using interest rate that should be used to
tingkat suku bunga yang harus digunakan untuk determine the present value of estimated future cash outflow
menentukan nilai kini arus kas keluar masa depan expected to be required to settle the pension obligations.
estimasian yang diharapkan untuk menyelesaikan
liabilitas pensiun.
Untuk tingkat kenaikan gaji masa datang, Bank For the rate of future salary increases, the Bank collects all
mengumpulkan data historis mengenai perubahan gaji historical data relating to changes in base salaries and adjusts it
dasar karyawan dan menyesuaikannya dengan for future business plans.
perencanaan bisnis masa datang.
Asumsi-asumsi penting lainnya sebagian ditentukan Other key assumptions are in part based on the current market
berdasarkan kondisi pasar saat ini. conditions.
Penyusutan dan amortisasi Depreciation and amortization
Bank akan menyesuaikan beban penyusutan dan The Bank will revise the depreciation and amortization charge
amortisasi jika masa manfaatnya berbeda dari estimasi where useful lives are different to those previously estimated. The
sebelumnya. Bank akan menghapusbukukan atau Bank will write off or write down the technically obsolete or non-
melakukan penurunan nilai atas aset yang secara teknis strategic assets that have been abandoned or sold.
telah usang atau aset non-strategis yang dihentikan
penggunaannya atau dijual.
42
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
4. KAS 4. CASH
2024 2023
Rupiah 224.598.919.550 165.036.829.500 Rupiah
Mata uang asing 411.079.673 808.417.077 Foreign currencies
Jumlah 225.009.999.223 165.845.246.577 Total
Saldo kas termasuk uang pada ATM (Anjungan Tunai Total cash including cash in ATMs (Automated Teller Machines)
Mandiri) pada tanggal 31 Desember 2024 dan 2023 masing- as at December 31, 2024 and 2023 amounted to
masing sebesar Rp 6.059.900.000 dan Rp 12.081.250.000. Rp 6,059,900,000 and Rp 12,081,250,000, respectively.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2024 2023
Rupiah 446.218.160.904 151.576.429.870 Rupiah
Mata uang asing 2.253.300.000 3.079.400.000 Foreign currencies
Jumlah 448.471.460.904 154.655.829.870 Total
Rasio Giro Wajib Minimum (GWM) pada tanggal The Minimum Statutory Reserve (MSR) ratio as of December 31,
31 Desember 2024 dan 2023 dihitung berdasarkan Peraturan 2024 and 2023 is calculated based on Bank Indonesia Regulation
Bank Indonesia (PBI) No.20/3/PBI/2018 tentang Giro (PBI) No.20/3/PBI/2018 concerning Minimum Statutory
Wajib Minimum dalam Rupiah dan Valuta Asing, Bagi Reserves in Rupiah and Foreign Currency, for Conventional
Bank Umum Konvensional, Bank Umum Syariah dan Unit Commercial Banks, Sharia Commercial Banks and Sharia
Usaha Syariah tanggal 29 Maret 2018 sebagaimana diubah Business Units dated March 29, 2018 as last amended by PBI
terakhir dengan PBI No.24/4/PBI/2022 tanggal 25 Februari No.24/4/PBI/2022 dated February 25, 2022.
2022.
PBI tersebut dijelaskan lebih lanjut melalui Peraturan The PBI elaborates on the regulation through the Board of
Anggota Dewan Gubernur (PADG) No. 24/8/PADG/2022 Governors' Regulation (Peraturan Anggota Dewan Gubernur -
tanggal 30 Juni 2022, sebagaimana telah diubah sebanyak 2 PADG) No. 24/8/PADG/2022 dated June 30, 2022, as
(dua) kali melalui PADG No. 2 tahun 2023 tanggal amended 2 (two) times through PADG No. 2 year 2023 dated
24 Maret 2023 dan PADG No. 12 tahun 2023 tanggal March 24, 2023 and PADG No. 12 year 2023 dated October 1,
1 Oktober 2023, tentang Peraturan Pelaksanaan Pemenuhan 2023, concerning the Implementation Regulation for Meeting the
Giro Wajib Minimum dalam Rupiah dan Valuta Asing bagi Minimum Mandatory Reserve in Rupiah and Foreign Currency
Bank Umum Konvensional, Bank Umum Syariah, dan Unit for Conventional Commercial Banks, Sharia Commercial Banks,
Usaha Syariah. and Sharia Business Units.
Selain itu, Bank Indonesia melakukan penguatan kebijakan In addition, Bank Indonesia has strengthened policies to
untuk mendorong pertumbuhan ekonomi melalui ketentuan encourage economic growth through the provision of GWM
insentif GWM dalam Rupiah yang dituangkan dalam PBI incentives in Rupiah, outlined in PBI No. 11 year 2023 dated
No.11 tahun 2023 tanggal 18 September 2023 tentang September 18, 2023, on the Macroprudential Liquidity Incentive
Kebijakan Insentif Likuiditas Makroprudensial, Policy, as further regulated by PADG No. 11 year 2023 dated
sebagaimana diatur lebih lanjut melalui PADG No.11 tahun September 27, 2023, on the Implementing Regulation of the
2023 tanggal 27 September 2023 tentang Peraturan Macroprudential Liquidity Incentive Policy, which has been
Pelaksanan Kebijakan Insentif Likuiditas Makroprudensial amended once through PADG No. 4 year 2024 dated May 22,
sebagaimana telah diubah sebanyak 1 (satu) kali melalui 2024.
PADG No.4 tahun 2024 tanggal 22 Mei 2024.
43
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank Indonesia memberikan Kebijakan Insentif Likuiditas Bank Indonesia provides the Macroprudential Liquidity Incentive
Makroprudensial (KLM) GWM dalam Rupiah kepada bank (KLM) GWM in Rupiah to banks that provide funding for
yang melakukan penyediaan dana untuk kegiatan ekonomi economic activities, including:
meliputi:
a. pemberian kredit atau pembiayaan kepada sektor tertentu a. granting credit or financing to specific sectors designated by
yang ditetapkan Bank Indonesia Bank Indonesia;
b. pemberian kredit atau pembiayaan inklusif berdasarkan b. granting credit or inclusive financing based on the achievement
pencapaian rasio Pembiayaan Inklusif Makroprudensial of the Macroprudential Inclusive Financing Ratio (RPIM);
(RPIM);
c. pemberian kredit atau pembiayaan kepada Usaha Ultra c. granting credit or financing to Ultra Micro Enterprises (UMi);
Mikro (UMi);
d. pemberian kredit atau pembiayaan berwawasan lingkungan; d. granting environmentally conscious credit or financing;
e. pembiayaan lainnya yang ditetapkan Bank Indonesia. e. other financing as determined by Bank Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar 4% (empat The KLM amount is set at a maximum of 4% (four percent).
persen).
Rasio Penyangga Likuiditas Makroprudensial (PLM) The Macroprudential Liquidity Buffer (MPLB) ratio are
dihitung berdasarkan peraturan Bank Indonesia (PBI) calculated based on Bank Indonesia regulation (PBI)
No.20/4/PBI/2018 sebagaimana diubah terakhir dengan No.20/4/PBI/2018 as last amended by PBI
PBI No.24/16/PBI/2022 tanggal 31 Oktober 2022. PBI No.24/16/PBI/2022 dated October 31, 2022. The PBI is further
tersebut dijelaskan lebih lanjut melalui Peraturan Anggota explained through the Regulation of Members of the Board of
Dewan Gubernur (PADG) No.21/22/PADG/2019 tanggal Governors (PADG) No.21/22/PADG/2019 dated November 28,
28 November 2019 sebagaimana dibuat terakhir dengan 2019 as last amended by PADG No.18 year 2023 dated
PADG No.18 Tahun 2023 tanggal 29 November 2023, November 29, 2023, concerning the seventh amendment to
tentang Rasio Intermediasi Makroprudensial dan Penyangga concerning Macroprudential Intermediation Ratios and
Likuiditas Makroprudensial Bagi Bank Umum Macroprudential Liquidity Buffers for Conventional Commercial
Konvensional, Bank Umum Syariah, dan Unit Usaha Banks, Sharia Commercial Banks and Business Units Sharia.
Syariah.
2024 2023
Rupiah Rupiah
GWM 9,00% 9,00% MSR
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
PLM 5,00% 5,00% MPLB
Mata uang asing 4,00% 4,00% Foreign currencies
Bank dipersyaratkan untuk memiliki GWM dalam mata The Bank is required to maintain MSR in Rupiah for
uang Rupiah dalam kegiatannya sebagai bank umum serta conventional and MSR in foreign currencies for foreign exchange
GWM dalam mata uang asing dalam kegiatannya transactions. MSR is maintained by the Bank in the current
melakukan transaksi mata uang asing. GWM dipelihara accounts with Bank Indonesia.
oleh Bank dalam bentuk saldo rekening giro pada Bank
Indonesia.
44
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
PLM adalah cadangan likuiditas minimum dalam Rupiah MPLB is a minimum reserve in Rupiah that should be
yang wajib dipelihara oleh Bank berupa Sertifikat Bank maintained by the Bank which comprises Bank Indonesia
Indonesia (SBI), Sertifikat Deposito Bank Indonesia (SDBI), Certificates (SBI), Bank Indonesia Certificates Deposits (SDBI),
Surat Utang Negara (SUN) dan/atau Surat Berharga Government Debenture Debt (SUN) and/or Government
Negara (SBN). Commercial Notes (SBN).
RIM adalah simpanan minimum yang wajib dipelihara oleh RIM is a minimum deposit that must be maintained by the Bank
Bank dalam bentuk saldo rekening giro pada Bank Indonesia in form of balance of current account with Bank Indonesia
sebesar persentase tertentu dari Dana Pihak Ketiga (DPK) amounting to a certain percentage from third parties fund
yang dihitung berdasarkan selisih antara RIM yang dimiliki calculated based on the difference between RIM that owned by the
oleh Bank dan RIM Target. Giro RIM dikenakan denda jika Bank and Targeted RIM. The RIM current account is charged if
RIM Bank di bawah minimum RIM target Bank Indonesia the Bank’s RIM is below the minimum RIM targeted by Bank
(84%) atau di atas maksimum RIM target Bank Indonesia Indonesia (84%) or over the maximum RIM targeted by Bank
(94%) dengan Kewajiban Penyediaan Modal Minimum Indonesia (94%) with the Bank’s Capital Adequecy Ratio (CAR)
(KPMM) Bank lebih kecil dari KPMM Insentif Bank less than Bank Indonesia’s Incentive CAR of 14%.
Indonesia yang sebesar 14%.
RIM adalah rasio hasil perbandingan antara : RIM is a ratio resulted from comparing between :
a. Kredit yang diberikan kepada pihak ketiga dalam Rupiah a. Loans to third parties in Rupiah and foreign currencies, and
dan valuta asing, dan
b. Surat berharga korporasi dalam Rupiah dan valuta asing b. Corporate securities in Rupiah and foreign currencies which
yang memenuhi persyaratan tertentu yang dimiliki Bank, fulfill certain requirements owned by the Bank,
terhadap : to :
a. DPK Bank dalam bentuk giro, tabungan dan simpanan a. The Bank’s third parties funds in form of current accounts,
berjangka/deposito dalam rupiah dan valuta asing, tidak saving accounts, and time deposits in Rupiah and foreign
termasuk dana antarbank; dan currencies; excluding interbank accounts; and
b. Surat berharga dalam rupiah dan valuta asing yang b. Marketables securities in Rupiah and foreign currencies which
memenuhi persyaratan tertentu yang diterbitkan oleh fulfill certain requirement issued by the Bank to earn financing
Bank untuk memperoleh sumber pendanaan. funds.
Rasio GWM Bank pada tanggal 31 Desember 2024 dan As at December 31, 2024 and 2023, the MSR ratios of the Bank
2023 adalah sebagai berikut: are as follows:
2024 2023
Rupiah Rupiah
GWM 5,52% 7,92% MSR
PLM 37,85% 43,63% MPLB
Mata uang asing 5,00% 6,65% Foreign currencies
Pada tanggal 31 Desember 2024 dan 2023, Bank telah As at December 31, 2024 and 2023, the Bank has complied with
memenuhi ketentuan Bank Indonesia mengenai GWM. Bank Indonesia regulation on the MSR.
45
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Tidak terdapat giro pada pihak berelasi. There are no current accounts with related party.
a. Berdasarkan nama bank a. By counterparty bank
2024 2023
Rupiah Rupiah
PT Bank Permata Tbk 993.227.166 829.981.403 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 801.050.144 559.189.476 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 119.077.462 118.799.098 Daerah Jawa Timur Tbk
PT Bank Central Asia Tbk 12.392.596 4.741.172.752 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 11.846.497 10.026.500 (Persero) Tbk
1.937.593.865 6.259.169.229
Mata uang asing Foreign currencies
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 17.748.160.143 11.165.021.682 (Persero) Tbk
PT Bank Central Asia Tbk 12.940.932.742 2.344.306.726 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 3.839.098.198 2.194.131.758 PT Bank OCBC NISP Tbk
PT Bank Mandiri (Persero) Tbk 2.563.839.022 4.759.250.423 PT Bank Mandiri (Persero) Tbk
Bank of China (Hong Kong) Bank of China (Hong Kong)
Limited Cabang Jakarta 2.131.741.888 - Limited Jakarta Branch
PT Bank ANZ Indonesia - 8.918.640.000 PT Bank ANZ Indonesia
39.223.771.993 29.381.350.589
Jumlah 41.161.365.858 35.640.519.818 Total
Cadangan kerugian penurunan
nilai (10.923.094) (46.516.216) Allowance for impairment losses
Jumlah giro pada Total current accounts with
bank lain - neto 41.150.442.764 35.594.003.602 other banks - net
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2024 dan 2023, semua giro All current accounts with other banks are classified as current
pada bank lain diklasifikasikan lancar. as at December 31, 2024 and 2023.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2024 2023
Rupiah 0,47% 0,41% Rupiah
Mata uang asing 0,02% 0,01% Foreign currencies
46
Page 501
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Perubahan cadangan kerugian penurunan nilai d. Movements in allowance for impairment losses
2024 2023
Saldo awal 46.516.216 51.390.773 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan (37.551.155) (4.935.748) during the current year
Selisih kurs 1.958.033 61.191 Exchange rate
Saldo akhir 10.923.094 46.516.216 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
BANK LAIN BANKS
a. Berdasarkan jenis dan bank a. By type and banks
2024 2023
Pihak berelasi Related party
Deposito berjangka 5.081.802.090 - Time deposits
Pihak ketiga Third party
Deposit facility Deposit facility
Penempatan pada Bank Indonesia,
bersih setelah dikurangi bunga Placement with Bank Indonesia,
yang ditangguhkan sebesar net of unearned interest of
Rp 45.198.446 (2024) dan Rp 45,198,446 (2024) and
Rp 91.841.519 (2023) 309.954.801.554 629.908.158.481 Rp 91,841,519 (2023)
Call money Call money
PT Bank Capital Indonesia Tbk 50.000.000.000 - PT Bank Capital Indonesia Tbk
PT Bank OCBC NISP Tbk - 100.000.000.000 PT Bank OCBC NISP Tbk
PT Bank Mega Tbk - 70.000.000.000 PT Bank Mega Tbk
359.954.801.554 799.908.158.481
Jumlah 365.036.603.644 799.908.158.481 Total
Cadangan kerugian penurunan
nilai (1.559.419.972) - Allowance for impairment losses
Jumlah penempatan pada
Bank Indonesia dan Total placement with Bank
bank lain - neto 363.477.183.672 799.908.158.481 Indonesia and other banks - net
47
Page 502
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan jangka waktu b. By maturity
2024 2023
< 1 bulan 359.954.801.554 799.908.158.481 < 1 month
> 1 bulan - 3 bulan 5.081.802.090 - > 1 month - 3 months
Jumlah 365.036.603.644 799.908.158.481 Total
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2024 2023
< 1 bulan 359.954.801.554 799.908.158.481 < 1 month
> 1 bulan - 3 bulan 5.081.802.090 - > 1 month - 3 months
Jumlah 365.036.603.644 799.908.158.481 Total
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Penempatan pada Bank Indonesia 6,87% - 7,45% 5,25% Placement with Bank Indonesia
Penempatan pada bank lain 3,25% - 6,25% 5,8% - 5,9% Placement with other banks
e. Berdasarkan kolektibilitas e. By collectibility
Pada tanggal 31 Desember 2024 dan 2023 semua All placements with Bank Indonesia and other banks are
penempatan pada Bank Indonesia dan bank lain classified as current as at December 31, 2024 and 2023.
diklasifikasikan lancar.
f. Perubahan cadangan kerugian penurunan nilai f. Movements in allowance for impairment losses
2024 2023
Saldo awal - - Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan 1.559.419.972 - during the current year
Saldo akhir 1.559.419.972 - Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses established is adequate.
memadai.
48
Page 503
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Tidak terdapat efek-efek dari pihak berelasi. There was no marketable securities from related party.
a. Berdasarkan tujuan, mata uang dan jenis a. By purpose, currency and type
2024 2023
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah: Government Bonds:
Nilai nominal 1.790.576.000.000 4.001.873.000.000 Par value
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
Nilai nominal 1.187.451.000.000 - Par value
Obligasi Korporasi: Corporate Bonds:
Nilai nominal 77.000.000.000 5.000.000.000 Par value
Perubahan laba yang belum
direalisasi 15.776.830.337 178.516.590.663 Movement of unrealized gain
Premi yang belum diamortisasi (36.657.112.605) 51.229.894.238 Unamortized premium
Biaya perolehan diamortisasi Amortized costs
Warkat/Surat Kredit Berdokumen Warkat/Surat Kredit Berdokumen
Dalam Negeri (SKBDN) Dalam Negeri (SKBDN) Bills
Nilai nominal - 1.439.246.450 Par value
Premi yang belum diamortisasi - (9.101.581) Unamortized premium
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
49
Page 504
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan jenis dan penerbit b. By type and issuers
2024 2023
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Sekuritas Rupiah Bank Indonesia 1.145.889.973.489 - Bank Indonesia Rupiah Securities
Obligasi Pemerintah Government Bonds
FR0090 263.699.255.285 266.014.710.080 FR0090
FR0080 192.915.263.015 680.939.273.290 FR0080
FR0087 184.855.770.010 349.087.472.281 FR0087
FR0086 152.177.602.277 154.868.677.642 FR0086
FR0058 109.915.935.000 278.460.655.000 FR0058
FRSDG001 103.536.546.870 - FRSDG001
FR0054 67.527.928.763 70.282.923.920 FR0054
FR0081 61.864.908.577 4.106.508.258 FR0081
FR0091 58.041.168.868 110.294.163.383 FR0091
FR0072 53.550.971.820 473.326.090.148 FR0072
FR0103 52.634.447.191 - FR0103
ORI021 47.720.164.623 48.613.164.930 ORI021
FR0059 46.885.628.898 48.315.381.401 FR0059
FR0057 46.554.647.919 234.508.900.815 FR0057
FR0074 46.409.264.578 313.183.187.834 FR0074
FR0073 44.815.677.837 46.273.245.720 FR0073
FR0095 32.825.493.613 254.438.631.000 FR0095
FR0075 30.774.058.415 71.625.239.690 FR0075
PBSG001 29.947.614.600 - PBSG001
FR0068 27.338.623.783 288.804.618.237 FR0068
FR0082 22.712.862.717 23.313.013.590 FR0082
FR0084 20.073.999.000 20.331.010.200 FR0084
FR0101 18.466.132.668 10.183.112.500 FR0101
FR0100 18.318.490.204 5.044.695.900 FR0100
FR0065 18.173.261.574 119.701.947.192 FR0065
FR0104 12.811.033.776 - FR0104
FR0052 11.631.050.000 12.115.064.500 FR0052
FR0064 10.005.125.586 187.090.530.435 FR0064
VR0033 9.995.921.400 9.995.677.900 VR0033
FR0096 4.895.100.000 5.082.435.526 FR0096
FR0093 4.750.487.500 4.905.162.500 FR0093
FR0097 4.013.744.000 4.478.450.000 FR0097
FR0092 2.142.674.376 2.223.490.500 FR0092
FR0070 - 29.719.695.000 FR0070
ORI019 - 49.950.467.000 ORI019
ORI020 - 54.305.611.079 ORI020
Obligasi Korporasi Corporate Bonds
PT Bank Rakyat Indonesia Tbk 76.275.889.500 - PT Bank Rakyat Indonesia Tbk
PT Bank Mandiri (Persero) Tbk - 5.036.277.450 PT Bank Mandiri (Persero) Tbk
Biaya perolehan diamortisasi Amortized costs
Warkat SKBDN SKBDN Bills
PT Bank Permata Tbk - 1.430.144.869 PT Bank Permata Tbk
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
50
Page 505
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan peringkat c. By rating
Peringkat surat berharga pada tanggal 31 Desember The ratings of marketable securities as at December 31, 2024
2024 dan 2023 adalah berikut: and 2023 are as follows:
2024
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 1.811.980.854.743 Government Bonds
Sekuritas Rupiah Bank Indonesia Rupiah
Bank Indonesia S&P BBB 1.145.889.973.489 Securities
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Rakyat PT Bank Rakyat
Indonesia Tbk Pefindo idAAA 76.275.889.500 Indonesia Tbk
Jumlah 3.034.146.717.732 Total
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 4.231.583.207.451 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.036.277.450 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 1.430.144.869 Permata Tbk
Jumlah 4.238.049.629.770 Total
d. Berdasarkan jangka waktu d. By maturity
2024 2023
> 3 bulan - 6 bulan - 1.430.144.869 > 3 month - 6 months
> 6 bulan - 12 bulan 1.162.810.724.589 - > 6 months - 12 months
> 12 bulan 1.871.335.993.143 4.236.619.484.901 > 12 months
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
51
Page 506
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan sisa umur jatuh tempo e. By remaining period to maturity
2024 2023
< 1 bulan - 51.380.611.869 < 1 month
> 1 bulan - 3 bulan 170.629.076.473 29.719.695.000 > 1 month - 3 months
> 3 bulan - 6 bulan 577.290.365.878 5.036.277.450 > 3 months - 6 months
> 6 bulan - 12 bulan 554.435.927.639 - > 6 months - 12 months
> 12 bulan 1.731.791.347.742 4.151.913.045.451 > 12 months
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
f. Perubahan laba (rugi) yang belum direalisasi f. The movement of unrealized gain (loss)
Perubahan rugi yang belum direalisasi dari perubahan The movement of unrealized loss from the change in Fair value
nilai wajar efek-efek yang diukur pada nilai wajar melalui through other comprehensive income-marketable securities
penghasilan komprehensif lain selama periode during periods December 31, 2024 and 2023 are as follows :
31 Desember 2024 dan 2023 adalah sebagai berikut :
2024 2023
Saldo awal 178.516.590.663 60.405.637.664 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan (162.739.760.326) 118.110.952.999 during the year
Jumlah sebelum pajak tangguhan 15.776.830.337 178.516.590.663 Total before deferred tax
Pajak tangguhan (3.470.902.675) (39.273.649.946) Deferred tax
Saldo akhir - neto 12.305.927.662 139.242.940.717 Ending balance - net
g. Tingkat bunga rata-rata per tahun g. Average annual interest rates
2024 2023
Efek-efek 7,12% 7,07% Marketable securities
h. Berdasarkan kolektibilitas h. By collectibility
Pada tanggal 31 Desember 2024 dan 2023, semua efek- All placements of marketable securities are classified as current
efek diklasifikasikan lancar. as at December 31, 2024 and 2023.
52
Page 507
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIJUAL DENGAN JANJI 9. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
a. Efek yang dijual dengan janji dibeli kembali a. Securities sold under repurchase agreements
Pada tanggal 31 Desember 2024 Bank memiliki efek- As at December 31, 2024 the Bank has a number of securities
efek yang dijual dengan janji dibeli kembali yang sold under agreements to repurchase which are presented as
dibukukan sebagai aset dengan rincian sebagai assets with details as follows :
berikut:
Premium
(diskonto) yang Perubahan
belum diamortisasi/ yang belum
Tanggal Unamortised direalisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ premium Movement of Jumlah/
Securities Nominal value Inception date Maturity date (discount) unrealized gain Total
30 Desember 2024/ 6 Januari 2025/
FR0072 300.000.000.000 December 30, 2024 Januari 6, 2025 13.128.698.682 12.488.301.318 325.617.000.000
30 Desember 2024/ 6 Januari 2025/
FR0057 150.000.000.000 December 30, 2024 Januari 6, 2025 23.912.992.838 10.505.672.662 184.418.665.500
30 Desember 2024/ 6 Januari 2025/
FR0068 150.000.000.000 December 30, 2024 Januari 6, 2025 1.365.137.168 11.792.082.832 163.157.220.000
30 Desember 2024/ 7 Januari 2025/
FR0074 150.000.000.000 December 30, 2024 Januari 7, 2025 (1.365.830.588) 5.116.955.588 153.751.125.000
30 Desember 2024/ 6 Januari 2025/
FR0080 100.000.000.000 December 30, 2024 Januari 6, 2025 (313.399.488) 3.419.850.488 103.106.451.000
30 Desember 2024/ 13 Januari 2025/
FR0065 100.000.000.000 December 30, 2024 Januari 13, 2025 (10.150.629.841) 7.484.792.841 97.334.163.000
950.000.000.000 26.576.968.771 50.807.655.729 1.027.384.624.500
b.Perubahan laba yang belum direalisasi b. The movement of unrealized gain
2024 2023
Saldo awal - 19.876.027.993 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan 50.807.655.729 (19.876.027.993) during the year
Jumlah sebelum pajak tangguhan 50.807.655.729 - Total before deferred tax
Pajak tangguhan (11.177.684.260) - Deferred tax
Saldo akhir - neto 39.629.971.469 - Ending balance - net
53
Page 508
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Liabilitas efek-efek yang dijual dengan janji dibeli c. Liabilities of securities sold under agreements to repurchase
kembali
Efek yang dijual dengan janji dibeli kembali disajikan Securities sold under agreements to repurchase are presented as
sebagai liabilitas dalam laporan posisi keuangan liabilities in the statement of financial position at the agreed
sebesar harga pembelian kembali yang disepakati repurchase price net of the unamortised interest. The difference
dikurangi dengan beban bunga yang belum between the selling price and the agreed repurchase price is
diamortisasi. Selisih antara harga jual dan harga beli treated as unamortised interest and recognised as interest
kembali yang disepakati diperlakukan sebagai beban expense over the period, commencing from the selling to the
bunga yang belum diamortisasi dan diakui sebagai purchase date.
beban bunga selama jangka waktu sejak efek-efek
tersebut dijual hingga dibeli kembali.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are classified as
diklasifikasikan sebagai liabilitas keuangan yang financial liabilities at amortised cost.
diukur dengan biaya perolehan diamortisasi.
Tidak terdapat efek-efek yang dijual dengan janji There are no securities sold under agreements to repurchase
dibeli kembali dengan pihak berelasi. with related parties.
Liabilitas efek-efek yang dijual dengan janji dibeli Liabilities of securities sold under agreements to repurchase as
kembali pada tanggal 31 Desember 2024 terdiri dari : at December 31, 2024 are as follows :
Beban bunga
yang belum
Tanggal diamortisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ Nilai beli kembali/ Unamortised Jumlah/
Securities Nominal value Inception date Maturity date Buy back value interest expense Total
30 Desember 2024/ 6 Januari 2025/
FR0057 150.000.000.000 December 30, 2024 January 6, 2025 178.497.510.755 154.784.531 178.342.726.224
30 Desember 2024/ 13 Januari 2025/
FR0065 100.000.000.000 December 30, 2024 January 13, 2025 90.617.229.504 194.374.340 90.422.855.164
30 Desember 2024/
6 Januari 2025/
FR0068 150.000.000.000 December 30, 2024 146.864.317.257 (8.085.892.905) 154.950.210.162
January 6, 2025
23 Desember 2024/
7 Januari 2025/
FR0074 150.000.000.000 December 23, 2024 146.864.317.257 161.240.446 146.703.076.811
January 7, 2025
30 Desember 2024/ 6 Januari 2025/
FR0074 150.000.000.000 December 30, 2024 January 6, 2025 306.157.414.688 265.485.114 305.891.929.574
23 Desember 2024/ 6 Januari 2025/
FR0080 100.000.000.000 December 23, 2024 January 6, 2025 95.461.650.523 85.372.456 95.376.278.067
800.000.000.000 964.462.439.984 (7.224.636.018) 971.687.076.002
54
Page 509
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. RECEIVABLES ON SECURITIES PURCHASED UNDER
DENGAN JANJI DIJUAL KEMBALI AGREEMENTS TO RESELL
a. Berdasarkan jenis a. By type
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo) adalah dalam mata uang Rupiah (reverse repo) were denominated in Rupiah and are placed at
dan ditempatkan pada Bank Indonesia pada tanggal Bank Indonesia as at December 31, 2023 which consist of :
31 Desember 2023 terdiri dari :
Jenis obligasi Pendapatan bunga
pemerintah/ Nilai yang belum
Type of nominal/ Tanggal Tanggal Nilai beli/ Nilai penjualan diamortisasi/
government Nominal mulai/ jatuh tempo/ Purchase kembali/ Unamortised Jumlah/
bonds value Inception date Maturity date value Resell value interest income Total
VR0069 93.991.000.000 09/06/2023 07/06/2024 86.945.603.824 92.615.906.287 2.505.343.895 90.110.562.391
VR0071 70.000.000.000 07/07/2023 05/07/2024 66.488.422.000 70.797.684.382 2.235.785.714 68.561.898.668
VR0041 70.000.000.000 07/07/2023 05/04/2024 65.188.977.000 68.347.871.853 1.116.246.828 67.231.625.025
VR0072 70.000.000.000 07/07/2023 05/01/2024 64.738.422.000 66.803.613.628 46.089.307 66.757.524.320
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.783.830.817 499.508.779 48.284.322.038
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.781.404.029 497.953.038 48.283.450.991
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.778.977.241 496.397.324 48.282.579.917
VR0037 50.000.000.000 16/06/2023 14/06/2024 46.534.730.000 49.569.569.975 1.399.462.229 48.170.107.746
VR0068 50.000.000.000 14/07/2023 12/04/2024 46.581.565.000 48.842.323.621 857.240.810 47.985.082.811
VR0065 50.000.000.000 16/06/2023 15/03/2024 46.199.615.000 48.455.850.198 622.246.835 47.833.603.363
VR0086 50.000.000.000 14/07/2023 12/01/2024 46.334.950.000 47.810.718.158 90.514.572 47.720.203.585
653.991.000.000 613.019.499.824 639.587.750.189 10.366.789.331 629.220.960.855
b. Berdasarkan jangka waktu b. By maturity
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali akan diselesaikan dalam waktu tidak lebih dari will be settled no more than 12 months after the date of
12 bulan setelah tanggal laporan posisi keuangan. financial positions.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2024 2023
Rupiah - 6,27% Rupiah
d. Berdasarkan kolektibilitas d. By collectability
Tagihan atas efek-efek yang dibeli dengan janji dijual All of the receivables on securities purchased under agreements
kembali (reverse repo) milik Bank pada tanggal to resell (reverse repo) owned by the Bank as at December 31,
31 Desember 2023 diklasifikasikan sebagai lancar. 2023 is classified as current.
e. Perubahan cadangan kerugian penurunan nilai e. Movements in allowance for impairment losses
Manajemen berpendapat bahwa cadangan kerugian Management believes that no allowance for impairment losses
penurunan nilai tidak diperlukan. is necessary.
55
Page 510
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOANS
a.Berdasarkan jenis kredit dan mata uang a. By type and currency
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2024
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 114.610.301.522 - - 114.610.301.522 Working capital
Konsumsi 17.152.561.545 - - 17.152.561.545 Consumer
Investasi 77.483.522.630 - - 77.483.522.630 Investment
209.246.385.697 - - 209.246.385.697
Pihak ketiga Third party
Rupiah Rupiah
Investasi 4.731.832.572.238 9.128.932.264 313.198.079.665 5.054.159.584.167 Investment
Modal kerja 3.135.777.383.495 16.577.447.688 90.188.382.509 3.242.543.213.692 Working capital
Konsumsi 2.257.409.559.496 30.090.219.101 40.323.064.642 2.327.822.843.239 Consumer
10.125.019.515.229 55.796.599.053 443.709.526.816 10.624.525.641.098
Jumlah 10.334.265.900.926 55.796.599.053 443.709.526.816 10.833.772.026.795 Total
Cadangan kerugian Allowance for
penurunan nilai (40.940.862.050) (9.320.007.283) (98.795.544.925) (149.056.414.258) impairment losses
Jumlah kredit yang
diberikan - neto 10.293.325.038.876 46.476.591.770 344.913.981.891 10.684.715.612.537 Total loans - net
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 123.704.259.531 - - 123.704.259.531 Working capital
Konsumsi 10.902.577.986 - - 10.902.577.986 Consumer
Investasi 22.009.178.111 - - 22.009.178.111 Investment
156.616.015.628 - - 156.616.015.628
Pihak ketiga Related party
Rupiah Rupiah
Investasi 3.959.342.131.127 130.035.261.323 119.179.556.914 4.208.556.949.364 Investment
Modal kerja 2.863.884.031.303 19.067.611.068 55.055.613.533 2.938.007.255.904 Working capital
Konsumsi 2.014.030.239.866 42.175.705.953 34.078.899.982 2.090.284.845.801 Consumer
8.837.256.402.296 191.278.578.344 208.314.070.429 9.236.849.051.069
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 9.393.465.066.697 Total
Cadangan kerugian Allowance for
penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - neto 8.935.676.062.232 169.619.027.121 135.657.778.854 9.240.952.868.207 Total loans - net
56
Page 511
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. The loans based on Bank Indonesia's collectibility
2024
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Modal kerja 114.610.301.522 - - - - 114.610.301.522 Working capital
Konsumsi 17.152.561.545 - - - - 17.152.561.545 Consumer
Investasi 77.483.522.630 - - - - 77.483.522.630 Investment
209.246.385.697 - - - - 209.246.385.697
Pihak ketiga Third party
Investasi 4.906.775.309.883 139.156.001.764 2.273.929.251 4.273.382.181 1.680.961.088 5.054.159.584.167 Investment
Modal kerja 3.178.807.808.681 36.533.876.960 6.183.741.867 1.063.755.922 19.954.030.262 3.242.543.213.692 Working capital
Konsumsi 2.206.459.744.319 85.449.442.757 3.585.503.920 4.783.102.994 27.545.049.249 2.327.822.843.239 Consumer
10.292.042.862.883 261.139.321.481 12.043.175.038 10.120.241.097 49.180.040.599 10.624.525.641.098
Jumlah 10.501.289.248.580 261.139.321.481 12.043.175.038 10.120.241.097 49.180.040.599 10.833.772.026.795 Total
Cadangan kerugian Allowance for
penurunan nilai (57.099.890.521) (52.990.422.844) (3.962.304.193) (3.982.034.361) (31.021.762.339) (149.056.414.258) impairment losses
Jumlah kredit yang
diberikan - neto 10.444.189.358.059 208.148.898.637 8.080.870.845 6.138.206.736 18.158.278.260 10.684.715.612.537 Total loans - net
57
Page 512
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Modal kerja 123.704.259.531 - - - - 123.704.259.531 Working capital
Konsumsi 10.902.577.986 - - - - 10.902.577.986 Consumer
Investasi 22.009.178.111 - - - - 22.009.178.111 Investment
156.616.015.628 - - - - 156.616.015.628
Pihak ketiga Third party
Investasi 3.997.423.386.048 153.205.934.782 19.045.346.563 1.442.645.987 37.439.635.984 4.208.556.949.364 Investment
Modal kerja 2.864.559.872.934 28.832.864.402 10.861.847.000 19.800.460.054 13.952.211.514 2.938.007.255.904 Working capital
Konsumsi 1.975.316.402.927 89.018.660.632 3.216.851.957 4.720.544.667 18.012.385.618 2.090.284.845.801 Consumer
8.837.299.661.909 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.236.849.051.069
Jumlah 8.993.915.677.537 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.393.465.066.697 Total
Cadangan kerugian Allowance for
penurunan nilai (55.566.399.943) (33.111.059.269) (11.672.409.363) (10.213.228.092) (41.949.101.823) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - neto 8.938.349.277.594 237.946.400.547 21.451.636.157 15.750.422.616 27.455.131.293 9.240.952.868.207 Total loans - net
58
Page 513
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan sektor ekonomi b. By economic sector
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2024
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Rumah tangga 2.274.562.121.041 30.090.219.101 40.323.064.642 2.344.975.404.784 Households
Industri pengolahan 2.194.341.875.798 - 70.949.553.545 2.265.291.429.343 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.580.428.917.684 10.088.944.981 37.028.455.817 1.627.546.318.482 maintenance of cars and motorcycles
Pertanian, kehutanan dan perikanan 1.096.638.562.537 57.225.587 70.131.910.938 1.166.827.699.062 Agriculture, foresty and fishing
Pengangkutan dan pergudangan 1.131.164.216.933 2.313.864.743 27.680.989.288 1.161.159.070.964 Transportation and warehousing
Konstruksi 633.981.549.456 - 30.624.111.336 664.605.660.792 Construction
Penyediaan akomodasi dan penyediaan makan minum 309.452.764.182 - 99.970.671.040 409.423.435.222 Accommodation and food and beverages
Real estat 331.648.265.311 13.246.344.641 63.438.233.191 408.332.843.143 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 366.668.164.763 - 233.260.332 366.901.425.095 support
Aktivitas keuangan dan asuransi 253.321.190.316 - - 253.321.190.316 Financial activity and insurance
Pertambangan dan penggalian 113.793.877.068 - 200.791.527 113.994.668.595 Mining and excavation
Pendidikan 23.203.295.472 - - 23.203.295.472 Education
Aktivitas jasa lainnya 10.791.125.008 - 2.795.416.159 13.586.541.167 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.942.242.665 - 333.069.001 7.275.311.666 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.537.328.687 - - 4.537.328.687 Human health and social activities
Pengelolaan air, pengelolaan air limbah, Water management, wastewater management,
pengelolaan dan daur ulang sampah, waste management and recycling, and
dan aktivitas remediasi 2.783.873.129 - - 2.783.873.129 remediation activities
Informasi dan komunikasi 6.530.876 - - 6.530.876 Information and communication
Jumlah 10.334.265.900.926 55.796.599.053 443.709.526.816 10.833.772.026.795 Total
Cadangan kerugian penurunan nilai (40.940.862.050) (9.320.007.283) (98.795.544.925) (149.056.414.258) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 10.293.325.038.876 46.476.591.770 344.913.981.891 10.684.715.612.537 Total loans - net
59
Page 514
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Rumah tangga 2.024.932.817.852 42.175.705.953 34.078.899.982 2.101.187.423.787 Households
Industri pengolahan 1.628.588.307.046 - 1.662.928.514 1.630.251.235.560 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.314.784.283.718 41.324.607.073 18.980.956.212 1.375.089.847.003 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 995.526.201.856 291.862.205 28.414.418.922 1.024.232.482.983 Transportation and warehousing
Pertanian, kehutanan dan perikanan 873.786.338.196 48.696.784.252 76.606.737.864 999.089.860.312 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 56.016.332.625 13.844.391.325 599.648.332.264 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.570.298.841 - 5.470.353.274 445.040.652.115 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 418.145.620.673 - 309.429.508 418.455.050.181 support
Real estat 367.659.323.736 - 28.272.048.870 395.931.372.606 Real estate
Aktivitas keuangan dan asuransi 308.056.366.971 - - 308.056.366.971 Financial activity and insurance
Pertambangan dan penggalian 48.303.210.423 - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - 36.794.916 25.817.463.673 Education
Aktivitas jasa lainnya 9.127.458.070 2.549.131.720 287.916.391 11.964.506.181 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 349.194.651 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.666.225.544 - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - 231.773.838 Information and communication
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 9.393.465.066.697 Total
Cadangan kerugian penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (152.512.198.490) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 8.935.676.062.232 169.619.027.121 135.657.778.854 9.240.952.868.207 Total loans - net
60
Page 515
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. Loan quality based on Bank Indonesia's collectibility
2024
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 2.223.612.305.864 85.449.442.757 3.585.503.920 4.783.102.994 27.545.049.249 2.344.975.404.784 Households
Industri pengolahan 2.213.895.034.487 42.398.269.856 - - 8.998.125.000 2.265.291.429.343 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.600.334.017.371 10.793.555.825 6.378.773.616 4.819.551.676 5.220.419.994 1.627.546.318.482 maintenance of cars and motorcycles
Pertanian, kehutanan dan perikanan 1.119.383.831.238 43.800.759.254 - 517.586.427 3.125.522.143 1.166.827.699.062 Agriculture, foresty and fishing
Pengangkutan dan pergudangan 1.158.789.291.940 2.313.864.743 - - 55.914.281 1.161.159.070.964 Transportation and warehousing
Konstruksi 600.360.189.639 60.786.337.651 2.078.897.502 - 1.380.236.000 664.605.660.792 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 408.800.658.896 622.776.326 - - - 409.423.435.222 food and beverages
Real estat 394.855.300.604 13.477.542.539 - - - 408.332.843.143 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 365.367.316.561 1.300.848.202 - - 233.260.332 366.901.425.095 and other business support
Aktivitas keuangan dan asuransi 253.321.190.316 - - - - 253.321.190.316 Financial activity and insurance
Pertambangan dan penggalian 113.994.668.595 - - - - 113.994.668.595 Mining and excavation
Pendidikan 23.203.295.472 - - - - 23.203.295.472 Education
Aktivitas jasa lainnya 11.298.096.568 - - - 2.288.444.599 13.586.541.167 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.746.318.337 195.924.328 - - 333.069.001 7.275.311.666 Professional, scientific, and technical
Aktivitas kesehatan manusia dan activity
aktivitas sosial 4.537.328.687 - - - - 4.537.328.687 Human health and social activities
Pengelolaan air, pengelolaan air limbah, Water management, wastewater management,
pengelolaan dan daur ulang sampah, waste management and recycling, and
dan aktivitas remediasi 2.783.873.129 - - - - 2.783.873.129 remediation activities
Informasi dan komunikasi 6.530.876 - - - - 6.530.876 Information and communication
Jumlah 10.501.289.248.580 261.139.321.481 12.043.175.038 10.120.241.097 49.180.040.599 10.833.772.026.795 Total
Cadangan kerugian penurunan nilai (57.099.890.521) (52.990.422.844) (3.962.304.193) (3.982.034.361) (31.021.762.339) (149.056.414.258) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 10.444.189.358.059 208.148.898.637 8.080.870.845 6.138.206.736 18.158.278.260 10.684.715.612.537 Total loans - net
61
Page 516
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 1.986.218.980.913 89.018.660.632 3.216.851.957 4.720.544.667 18.012.385.618 2.101.187.423.787 Households
Industri pengolahan 1.621.064.841.022 947.829.066 800.000.000 7.438.565.472 - 1.630.251.235.560 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.315.985.610.669 49.386.216.224 - - 9.718.020.110 1.375.089.847.003 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 1.021.618.694.394 2.503.518.724 - - 110.269.865 1.024.232.482.983 Transportation and warehousing
Pertanian, kehutanan dan perikanan 910.187.463.219 48.696.784.252 - - 40.205.612.841 999.089.860.312 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 69.381.523.950 - - 479.200.000 599.648.332.264 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.843.579.548 615.565.876 4.577.838.262 - 3.668.429 445.040.652.115 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 418.145.620.673 - - - 309.429.508 418.455.050.181 and other business support
Aktivitas keuangan dan asuransi 308.056.366.971 - - - - 308.056.366.971 Financial activity and insurance
Real estat 349.863.401.880 7.734.074.856 24.529.355.301 13.804.540.569 - 395.931.372.606 Real estate
Pertambangan dan penggalian 48.303.210.423 - - - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - - - 36.794.916 25.817.463.673 Education
Aktivitas jasa lainnya 9.235.717.283 2.549.131.720 - - 179.657.178 11.964.506.181 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 - - 349.194.651 5.499.263.256 Professional, scientific, and technical
Aktivitas kesehatan manusia dan activity
aktivitas sosial 4.666.225.544 - - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - - 231.773.838 Information and communication
Jumlah 8.993.915.677.537 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.393.465.066.697 Total
Cadangan kerugian penurunan nilai (55.566.399.943) (33.111.059.269) (11.672.409.363) (10.213.228.092) (41.949.101.823) (152.512.198.490) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 8.938.349.277.594 237.946.400.547 21.451.636.157 15.750.422.616 27.455.131.293 9.240.952.868.207 Total loans - net
62
Page 517
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan jangka waktu c. By maturity
2024 2023
< 1 tahun 2.698.367.822.084 2.306.864.042.011 < 1 year
> 1 tahun - 2 tahun 306.300.105.985 275.347.316.901 > 1 year - 2 years
> 2 tahun - 5 tahun 3.126.173.908.430 2.777.912.232.254 > 2 years - 5 years
> 5 tahun 4.702.930.190.296 4.033.341.475.531 > 5 years
10.833.772.026.795 9.393.465.066.697
Cadangan kerugian Allowance for
penurunan nilai (149.056.414.258) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - neto 10.684.715.612.537 9.240.952.868.207 Total loans - net
d.Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
< 1 tahun 3.092.427.922.042 2.576.596.781.119 < 1 year
> 1 tahun - 2 tahun 950.979.697.622 806.949.632.247 > 1 year - 2 years
> 2 tahun - 5 tahun 2.942.829.058.074 3.052.500.187.637 > 2 years - 5 years
> 5 tahun 3.847.535.349.057 2.957.418.465.694 > 5 years
10.833.772.026.795 9.393.465.066.697
Cadangan kerugian Allowance for
penurunan nilai (149.056.414.258) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - neto 10.684.715.612.537 9.240.952.868.207 Total loans - net
63
Page 518
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan staging e. By staging
Perubahan kredit yang diberikan bruto berdasarkan stage untuk tahun yang berakhir The movement of gross carrying amount by stage for the year ended December 31, 2024 and
pada tanggal berakhir 31 Desember 2024 dan 2023 adalah sebagai berikut : 2023 are as follows :
2024
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 8.993.872.417.924 191.278.578.345 208.314.070.428 9.393.465.066.697 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 9.407.330.526 (8.249.186.532) (1.158.143.994) - expected credit losses (Stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang umurnya (Stage 2) (30.163.439.652) 39.041.569.624 (8.878.129.972) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (230.461.974.314) (12.746.151.580) 243.208.125.894 - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 4.305.528.782.705 2.425.981.356 67.008.852.963 4.374.963.617.024 or purchased
Pembayaran kembali (2.719.838.201.772) (156.097.564.815) 3.217.317.324 (2.872.718.449.263) Repayment
Penghapusbukuan - - (43.676.276.730) (43.676.276.730) Write-off
Modifikasi arus kas kontraktual 5.920.985.509 143.372.655 (24.326.289.097) (18.261.930.933) Modification of contractual cash flows
Saldo akhir 10.334.265.900.926 55.796.599.053 443.709.526.816 10.833.772.026.795 Ending balance
64
Page 519
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 8.561.247.540.806 63.237.860.226 212.001.165.068 8.836.486.566.100 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 14.735.191.188 (9.912.949.944) (4.822.241.244) - expected credit losses (Stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang umurnya (Stage 2) (219.539.846.483) 221.219.538.094 (1.679.691.611) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (61.994.899.271) (32.415.887.662) 94.410.786.933 - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 3.130.401.424.826 1.436.365.237 14.937.500.000 3.146.775.290.063 or purchased
Pembayaran kembali (2.417.070.132.915) (51.454.339.585) (61.277.983.028) (2.529.802.455.528) Repayment
Penghapusbukuan (5.402.533.536) (1.074.675.259) (39.611.594.016) (46.088.802.811) Write-off
Modifikasi arus kas kontraktual (8.504.326.691) 242.667.238 (5.643.871.674) (13.905.531.127) Modification of contractual cash flows
Saldo akhir 8.993.872.417.924 191.278.578.345 208.314.070.428 9.393.465.066.697 Ending balance
65
Page 520
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan cadangan kerugian penurunan nilai berdasarkan stage untuk tahun yang The movement of allowance for impairment losses by stage for the year ended December 31,
berakhir pada tanggal berakhir 31 Desember 2024 dan 2023 adalah sebagai berikut : 2024 and 2023 are as follows :
2024
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 58.196.355.692 21.659.551.223 72.656.291.575 152.512.198.490 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 1.987.831.547 (1.527.954.441) (459.877.106) - expected credit losses (Stage 1)
Transfer ke kerugian kredit ekspektasian Transfer to lifetime
sepanjang umurnya (Stage 2) (1.382.440.267) 6.081.822.116 (4.699.381.849) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (7.912.621.679) (5.062.508.308) 12.975.129.987 - credit impaired (Stage 3)
Penghapusbukuan - - (43.676.276.730) (43.676.276.730) Write-off
Dibebankan ke laporan laba rugi (9.948.263.243) (11.830.903.307) 61.999.659.048 40.220.492.498 Charge to statement of profit or loss
Saldo akhir 40.940.862.050 9.320.007.283 98.795.544.925 149.056.414.258 Ending balance
66
Page 521
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 53.289.080.292 12.337.084.980 91.118.534.644 156.744.699.916 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 2.937.670.912 (1.771.008.992) (1.166.661.920) - expected credit losses (Stage 1)
Transfer ke kerugian kredit ekspektasian Transfer to lifetime
sepanjang umurnya (Stage 2) (1.389.872.375) 1.967.136.593 (577.264.218) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (352.010.031) (6.256.470.605) 6.608.480.636 - credit impaired (Stage 3)
Penghapusbukuan (84.070.505) (384.378.097) (45.620.354.209) (46.088.802.811) Write-off
Perubahan bersih pada eksposur dan Net change in exposure and
pengukuran kembali 3.796.137.851 15.767.187.344 22.293.556.642 41.856.881.837 remeasurement
Selisih kurs (580.452) - - (580.452) Exchange rate
Saldo akhir 58.196.355.692 21.659.551.223 72.656.291.575 152.512.198.490 Ending balance
67
Page 522
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. Tingkat bunga rata-rata per tahun f. Average annual interest rates
2024 2023
Kredit yang diberikan 8,85% 9,03% Loans
g.Ikhtisar kredit bermasalah g. Non-performing loans
Rasio kredit bermasalah - bruto terhadap jumlah kredit Non-performing loan ratio - gross to loan as at December 31,
pada tanggal 31 Desember 2024 dan 2023 masing- 2024 and 2023 are 0.66% and 1.37%, respectively.
masing adalah 0,66% dan 1,37%.
Rasio kredit bermasalah - neto terhadap jumlah kredit Non-performing loan ratio - net to loan as at December 31,
pada tanggal 31 Desember 2024 dan 2023 masing- 2024 and 2023 are 0.30% and 0.69%, respectively.
masing adalah 0,30% dan 0,69%.
h.Kredit yang direstrukturisasi h. Restructured loans
Pinjaman yang direstrukturisasi meliputi antara lain Restructured loans consist of loans with rescheduled principal
penjadwalan ulang pembayaran pokok pinjaman dan and interest payments, adjusted interest rates, reduced overdue
bunga, penyesuaian tingkat suku bunga, pengurangan interest and increased loan facilities.
tunggakan bunga dan penambahan fasilitas pinjaman.
2024 2023
Kredit yang direstrukturisasi 698.690.301.546 738.711.510.746 Restructured loans
Cadangan kerugian Allowance for
penurunan nilai (47.721.045.741) (52.874.805.478) impairment losses
Jumlah - neto 650.969.255.805 685.836.705.268 Total - net
Restrukturisasi kredit dilakukan dengan cara The term of restructured loans consists of extension of payment
perpanjangan masa pelunasan kredit, penurunan bunga maturity dates, reduced overdue interest, modification of
yang jatuh tempo, perubahan persentase tingkat bunga interest rate and capitalised interest into the new outstanding
dan kapitalisasi bunga menjadi pokok kredit. principal loan balance.
Bank telah melakukan restrukturisasi kredit untuk Bank has restructured credit for debtors affected by the Covid-
debitur yang terdampak pandemi Covid-19 sesuai 19 pandemic in accordance with POJK No.
dengan POJK No. 11/POJK.03/2020, “Stimulus 11/POJK.03/2020, “National Economic Stimulus as
Perekonomian Nasional sebagai Kebijakan Countercyclical Policy Impact of Coronavirus Disease Spread
Countercyclical Dampak Penyebaran Corona virus 2019" dated March 13, 2020.
Disease 2019” tertanggal 13 Maret 2020.
68
Page 523
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sehubungan dengan kepatuhan terhadap ketetapan In compliance with provisions of Financial Service Authority
Otoritas Jasa Keuangan (OJK), Bank menerapkan (OJK), the Bank implements OJK Regulation
Peraturan OJK No.40/POJK.03/2019 tanggal No.40/POJK.03/2019 dated December 19, 2019 regarding
19 Desember 2019 tentang “Penilaian Kualitas Aset “Assessment of Commercial Banks’ Asset Quality” which
Bank Umum” yang kemudian diubah dengan subsequently amended by OJK Regulation
Peraturan OJK No.48/POJK.03/2020 tentang No.48/POJK.03/2020 regarding “First amendment on
“Perubahan pertama atas Peraturan Otoritas Jasa Financial Service Authority Regulation
Keuangan No.11/POJK.03/2020 tentang Stimulus No.11/POJK.03/2020 regarding National Economic
Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated December 3, 2020, and
Disease 2019” tanggal 3 Desember 2020, dan kemudian subsequently amended by OJK Regulation
diubah dengan Peraturan OJK No.17/POJK.03/2021 No.17/POJK.03/2021 regarding “Second amendment on
tentang “Perubahan kedua atas Peraturan Otoritas Jasa Financial Service Authority Regulation
Keuangan No.11/POJK.03/2020 tentang Stimulus No.11/POJK.03/2020 regarding National Economic
Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated September 10, 2021.
Disease 2019” tanggal 10 September 2021.
Tidak ada kredit yang direstrukturisasi yang termasuk There are no restructured loans to related parties.
dalam kredit yang diberikan kepada pihak berelasi.
i. Perubahan cadangan kerugian penurunan nilai i. Movements in the allowance for impairment losses
2024 2023
Saldo awal tahun 152.512.198.490 156.744.699.916 Balance at beginning of year
Cadangan tahun Allowance during
berjalan (Catatan 31) 40.220.492.498 41.856.881.837 the year (Note 31)
Penghapusbukuan (43.676.276.730) (46.088.802.811) Write-off
Selisih kurs - (580.452) Exchange rate
Saldo akhir tahun 149.056.414.258 152.512.198.490 Balance at end of year
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
Rasio cadangan kerugian penurunan nilai aset The ratio of allowance for impairment losses on financial
keuangan terhadap aset produktif pada tanggal assets to total earning assets as at December 31, 2024 and
31 Desember 2024 dan 2023 masing-masing sebesar 2023 are 0.91% and 1.05%, respectively.
0,91% dan 1,05%.
69
Page 524
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. Kredit yang dihapus buku j. Loans written-off
2024 2023
Saldo awal 566.633.231.935 554.419.597.538 Beginning balance
Penghapusbukuan 43.676.276.730 46.088.802.811 Write-off
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan (68.868.700.833) (33.159.805.439) loans
Penghapustagihan selama Absolute write-off during
tahun berjalan (1.756.067.187) (715.362.975) the year
Saldo akhir 539.684.740.645 566.633.231.935 Ending balance
k. Informasi pokok lainnya sehubungan dengan kredit k. Other significant information relating to loans
yang diberikan
Kredit yang diberikan dijamin dengan tabungan, Loans are secured by savings, time deposits, collateral bound
deposito, agunan yang diikat dengan hak tanggungan by hypothecation or a power of attorney to sell and other
atau surat kuasa untuk menjual dan jaminan lain yang collateral commonly accepted by banks.
umumnya diterima oleh perbankan.
Kredit konsumsi terdiri dari kredit pemilikan rumah, Consumer loans consist of housing, loans to employees and
kredit karyawan dan kredit perorangan lainnya. Kredit other personal loans. Loans to employees are loans for
karyawan adalah kredit yang diberikan kepada purchasing vehicles, houses or other items with an interest rate
karyawan untuk membeli kendaraan, rumah atau 0% - 9.49% and a maturity term of 1 to 5 years. The loans
keperluan lainnya dengan tingkat bunga sebesar 0% - and interest payments are collected through monthly payroll
9,49% dan jangka waktu antara 1 sampai 5 tahun. deduction.
Pinjaman dan bunganya dilunasi melalui pemotongan
gaji.
Pada tanggal 31 Desember 2024 dan 2023, Bank As at December 31, 2024 and 2023, the Bank complied with
memenuhi ketentuan Otoritas Jasa Keuangan tentang Legal Lending Limit (LLL) requirements of Financial
Batas Maksimum Pemberian Kredit (BMPK). Services Authority.
Pada tanggal 31 Desember 2024 dan 2023, kredit yang As at December 31, 2024 and 2023, loans to key management
diberikan kepada personel manajemen kunci (pihak personnel (related parties) amounted Rp 188,695,916,397 and
berelasi) masing-masing sebesar Rp 188.695.916.397 Rp 140,667,283,337, respectively.
dan Rp 140.667.283.337.
Rasio Kredit Usaha Mikro Kecil dan Menengah The ratio of Micro Small and Medium Business (UMKM)
(UMKM) terhadap kredit yang diberikan pada tanggal credit to total loans as at Dcember 31, 2024 ad 2023 are
31 Desember 2024 dan 2023 adalah 21,63% dan 21.63% dan 24.66%.
24,66%.
70
Page 525
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND PAYABLES
Tidak terdapat tagihan dan liabilitas akseptasi kepada There are no acceptance receivables and payables from related
pihak berelasi. party.
a.Berdasarkan mata uang a. By currencies
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah - 82.442.582.189 Rupiah
Cadangan kerugian Allowance for impairment
penurunan nilai - (518.889.233) losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah - 82.442.582.189 Rupiah
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023, semua tagihan All acceptance receivables are classified as current as at
akseptasi diklasifikasikan lancar. December 31, 2023.
c. Berdasarkan jangka waktu perjanjian c. By term of agreements
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
> 3 bulan - 12 bulan - 82.442.582.189 > 3 months - 12 months
Cadangan kerugian Allowance for
penurunan nilai - (518.889.233) impairment losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
> 3 bulan - 12 bulan - 82.442.582.189 > 3 months - 12 months
71
Page 526
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Berdasarkan jatuh tempo d. By maturity date
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan - 82.442.582.189 < 1 month
Cadangan kerugian Allowance for
penurunan nilai - (518.889.233) impairment losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan - 82.442.582.189 < 1 month
e. Cadangan kerugian penurunan nilai e. Allowance for impairment losses
2024 2023
Saldo awal 518.889.233 313.360.510 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 31) (518.889.233) 205.528.723 the year (Note 31)
Saldo akhir - 518.889.233 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
72
Page 527
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENT
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
Penambahan/ Pengurangan/ Reklasifikasi/
2023 Additions Deductions Reclassification 2024
Harga perolehan Acquisition cost
Tanah 372.841.685.000 - - 6.048.231.326 378.889.916.326 Land
Bangunan 111.294.122.500 - - 13.209.467.261 124.503.589.761 Buildings
Kendaraan 39.728.918.013 5.854.440.000 3.615.000.000 - 41.968.358.013 Vehichles
Perlengkapan dan perabot kantor 159.264.587.746 21.498.170.135 6.035.652.078 9.732.369.249 184.459.475.052 Office equipment and furniture
Aset dalam pembangunan 51.366.390.580 6.400.899.885 1.141.392.773 (30.106.983.136) 26.518.914.556 Assets in construction
734.495.703.839 33.753.510.020 10.792.044.851 (1.116.915.300) 756.340.253.708
Akumulasi penyusutan Accumulated depreciation
Bangunan 11.129.412.249 5.619.745.569 - - 16.749.157.818 Buildings
Kendaraan 26.185.205.000 4.285.842.245 3.392.295.412 - 27.078.751.833 Vehichles
Perlengkapan dan perabot kantor 135.444.667.462 16.195.355.508 6.030.791.480 - 145.609.231.490 Office equipment and furniture
172.759.284.711 26.100.943.322 9.423.086.892 - 189.437.141.141
Nilai buku neto 561.736.419.128 566.903.112.567 Net book value
Penambahan/ Pengurangan/ Reklasifikasi/
2022 Additions Deductions Reclassification 2023
Harga perolehan Acquisition cost
Tanah 372.841.685.000 - - - 372.841.685.000 Land
Bangunan 111.294.122.500 - - - 111.294.122.500 Buildings
Kendaraan 36.727.897.995 4.431.970.018 1.430.950.000 - 39.728.918.013 Vehichles
Perlengkapan dan perabot kantor 137.959.789.142 21.963.715.756 658.917.152 - 159.264.587.746 Office equipment and furniture
Aset dalam pembangunan 16.233.262.936 35.133.127.644 - - 51.366.390.580 Assets in construction
675.056.757.573 61.528.813.418 2.089.867.152 - 734.495.703.839
Akumulasi penyusutan Accumulated depreciation
Bangunan 5.564.706.124 5.564.706.125 - - 11.129.412.249 Buildings
Kendaraan 23.381.371.243 4.123.976.677 1.320.142.920 - 26.185.205.000 Vehichles
Perlengkapan dan perabot kantor 123.347.455.579 12.750.820.059 653.608.176 - 135.444.667.462 Office equipment and furniture
152.293.532.946 22.439.502.861 1.973.751.096 - 172.759.284.711
Nilai buku neto 522.763.224.627 561.736.419.128 Net book value
73
Page 528
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset dalam penyelesaian terdiri dari bangunan serta Construction in progress consists of buildings, office equipment
perlengkapan dan perabot kantor. Terdapat dua lokasi: and furnitures. There are two locations:
- RA Kartini, Lampung dengan persentase sekitar - RA Kartini, Lampung with a percentage of 100%.
100%.
- Brigjend Sudiarto, Semarang dengan persentase - Brigjend Sudiarto, Semarang with a percentage of around
sekitar 88% dan diperkirakan akan selesai di 88% and is expected to be completed in December 2025.
Desember 2025.
Termasuk dalam pengurangan aset tetap merupakan Fixed assets deductions includes sales and disposals with details
penjualan dan penghapusan dengan rincian sebagai as follows :
berikut :
2024 2023
Harga jual 1.144.736.036 418.918.919 Proceeds
Nilai buku 140.370.062 110.807.080 Book value
Laba penjualan aset tetap 1.004.365.974 308.111.839 Gain on sale of fixed assets
Rugi penghapusan nilai buku (3.468.283) (5.308.976) Loss on write-off of book value
Pada tanggal 31 Desember 2024 dan 2023, Bank As at December 31, 2024 and 2023, the Bank had 83 plots of land
memiliki 83 bidang tanah dengan sertifikat Hak Guna with Building Use Rights (HGB) titles. Those certificates have
Bangunan (HGB). Sertifikat tersebut mempunyai masa useful lives 10-30 years and will be expired up to 2019-2046.
manfaat 10-30 tahun dan berlaku sampai dengan tahun Management believes that there will be no difficulty in obtaining
2019-2046. Manajemen berpendapat tidak terdapat the extension of the land rights as all the land were acquired
masalah dengan perpanjangan hak atas tanah karena legally and are supported by sufficient evidence of ownership.
seluruh tanah diperoleh secara sah dan didukung
dengan bukti kepemilikan yang memadai.
Bank telah mengasuransikan aset tetap (kecuali tanah) The Bank has insured its fixed assets (except lands) to cover
untuk menutupi kemungkinan kerugian terhadap possible losses due to fire and other risks as at Desember 31, 2024
risiko kebakaran dan risiko lainnya dengan nilai and December 31, 2023, for a total insurance coverage of Rp
pertanggungan asuransi pada tanggal 31 Desember 307,461,978,500 and Rp 290,226,366,500, respectively, with
2024 dan 31 Desember 2023 masing-masing sebesar Asuransi Dayin Mitra, CHUBB General Insurance, Kurnia
Rp 307.461.978.500 dan Rp 290.226.366.500 pada Insurance, Aspan General Insurance, Bess Insurance, ACA
Asuransi Dayin Mitra, CHUBB General Insurance Asuransi, Buana Independen Insurance, Eka Lloyd Jaya,
Indonesia, Kurnia Insurance, Aspan General Asuransi Wahana Tata, Asuransi Jasindo and Asuransi Multi
Insurance, Bess Insurance, ACA Asuransi, Buana Artha Guna. Management believes that the insurance coverage is
Independen Insurance, Eka Lloyd Jaya, Asuransi adequate to cover losses arising from such risks.
Wahana Tata, Asuransi Jasindo dan Asuransi Multi
Artha Guna. Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset yang
dipertanggungkan.
74
Page 529
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment in the value of
penurunan nilai aset tetap selama tahun berjalan karena fixed assets owned by the Bank during the year since management
manajemen berpendapat bahwa nilai tercatat aset tetap believes that the carrying amounts of fixed assets do not exceed the
tidak melebihi estimasi nilai yang dapat diperoleh estimated recoverable amount.
kembali.
Bank memiliki aset tetap yang pada tanggal 31 Desember The Bank possessed fixed assets which has been fully depreciated as
2024 dan 31 Desember 2023 sudah disusutkan penuh at December 31, 2024 and 2023 but are fully used to support the
namun masih digunakan untuk menunjang aktivitas Bank operation activities amounted Rp 112,872,422,514 and
operasi Bank masing-masing sebesar Rp 112.872.422.514 Rp 116,419,805,189, respectively.
dan Rp 116.419.805.189.
Tidak terdapat aset tetap yang dijaminkan oleh Bank pada There are no fixed assets pledged by the Bank as at December 31,
tanggal 31 Desember 2024 dan 2023. 2024 and 2023.
Jika tanah dan bangunan dicatat sebesar harga perolehan, If land and buildings are presented at historical costs as at December
maka per 31 Desember 2024 dan 2023 dicatat dalam 31, 2024 and 2023, the amount would be as follows :
jumlah sebagai berikut :
2024 2023
Harga perolehan Acquisition cost
Tanah 57.564.867.190 57.564.867.190 Land
Bangunan 110.823.448.363 110.823.448.363 Buildings
Akumulasi penyusutan (93.262.831.216) (90.116.506.346) Accumulated depreciation
Nilai buku neto 75.125.484.337 78.271.809.207 Net book value
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
Penambahan/ Reklasifikasi/
2023 Additions Reclassification 2024
Harga perolehan Acquisition cost
Perangkat lunak 62.104.820.855 5.024.887.180 1.116.915.300 68.246.623.335 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 45.626.021.506 9.893.241.544 - 55.519.263.050 Software
Nilai buku neto 16.478.799.349 12.727.360.285 Net book value
Penambahan/ Reklasifikasi/
2022 Additions Reclassification 2023
Harga perolehan Acquisition cost
Perangkat lunak 46.202.659.585 15.902.161.270 - 62.104.820.855 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 35.718.212.251 9.907.809.255 - 45.626.021.506 Software
Nilai buku neto 10.484.447.334 16.478.799.349 Net book value
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of permanent
penurunan nilai atas aset takberwujud yang dimiliki oleh impairment in the value of intangible assets of the Bank.
Bank.
75
Page 530
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSETS
Rekonsiliasi kelompok-kelompok utama aset hak-guna The reconciliation of right-of-use assets by major classifications are as
adalah sebagai berikut : follows :
Penambahan/ Pengurangan/
2023 Additions Deductions 2024
Aset hak-guna Right-of-use assets
Bangunan 2.487.479.368 470.696.666 563.971.637 2.394.204.397 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 932.779.879 951.482.805 563.971.637 1.320.291.047 Buildings
Nilai buku neto 1.554.699.489 1.073.913.350 Net book value
Penambahan/ Pengurangan/
2022 Additions Deductions 2023
Aset hak-guna Right-of-use assets
Bangunan 2.346.129.497 1.167.927.748 1.026.577.877 2.487.479.368 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 1.052.959.551 906.398.205 1.026.577.877 932.779.879 Buildings
Nilai buku neto 1.293.169.946 1.554.699.489 Net book value
16. ASET LAIN-LAIN 16. OTHER ASSETS
2024 2023
Pendapatan bunga akan diterima 86.628.578.180 97.211.160.585 Interest receivables
Uang muka pembelian 57.483.387.160 14.213.473.811 Advances
Beban dibayar di muka 11.631.193.410 11.259.839.100 Prepaid expenses
Relasi 4.792.724.348 859.975.484 Relation
Persediaan barang cetakan 4.070.675.419 3.449.801.113 Office supplies
Margin deposits 2.070.000.000 2.060.000.000 Margin deposits
Lain-lain 335.854.708 50.211.878 Others
167.012.413.225 129.104.461.971
Cadangan kerugian penurunan nilai (157.076.480) (201.164.492) Allowance for impairment losses
Jumlah 166.855.336.745 128.903.297.479 Total
Perubahan estimasi kerugian pada aset lain-lain adalah sebagai The movements of estimated losses on other assets are as follows:
berikut:
2024 2023
Saldo awal 201.164.492 207.902.610 Beginning balance
Pengurangan (44.088.012) (6.736.589) Deductions
Selisih kurs - (1.529) Exchange rate
Saldo akhir 157.076.480 201.164.492 Ending balance
76
Page 531
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
17. LIABILITAS SEGERA 17. IMMEDIATE LIABILITIES
2024 2023
Bunga yang masih harus dibayar 12.127.905.554 12.282.400.345 Interest payables
18. SIMPANAN NASABAH 18. DEPOSITS FROM CUSTOMERS
a.Berdasarkan jenis a. By types
2024 2023
Pihak berelasi Related party
Rupiah Rupiah
Deposito berjangka 347.516.443.678 346.156.863.658 Time deposits
Tabungan 16.500.799.819 13.813.504.038 Savings
Giro 3.844.329.128 12.089.002.047 Current accounts
367.861.572.625 372.059.369.743
Mata uang asing Foreign currencies
Tabungan 569.741.287 544.464.935 Savings
Giro 2.280.938.656 - Current accounts
370.712.252.568 372.603.834.678
Pihak ketiga Third party
Rupiah Rupiah
Deposito berjangka 5.054.755.072.648 5.448.466.916.611 Time deposits
Tabungan 3.616.560.632.278 3.685.490.572.094 Savings
Giro 1.220.033.605.878 1.309.292.206.184 Current accounts
9.891.349.310.804 10.443.249.694.889
Mata uang asing Foreign currencies
Deposito berjangka 19.441.187.441 20.696.570.720 Time deposits
Tabungan 8.245.763.790 11.995.648.199 Savings
Giro 1.023.678.823 1.251.260.967 Current accounts
9.920.059.940.858 10.477.193.174.775
Jumlah 10.290.772.193.426 10.849.797.009.453 Total
77
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b.Rincian deposito berjangka berdasarkan jangka waktu b. Details of time deposits by term
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
1 bulan 4.645.154.522.363 5.022.393.926.695 1 month
3 bulan 655.586.578.970 644.424.610.114 3 months
6 bulan 42.922.666.661 44.806.244.059 6 months
12 bulan 57.417.348.933 82.312.723.339 12 months
lebih dari 12 bulan 1.190.399.399 686.276.062 more than 12 months
5.402.271.516.326 5.794.623.780.269
Mata uang asing Foreign currencies
1 bulan 15.035.749.419 16.480.665.117 1 month
3 bulan 3.522.717.639 3.369.357.228 3 months
6 bulan 882.720.383 846.548.375 6 months
19.441.187.441 20.696.570.720
Jumlah 5.421.712.703.767 5.815.320.350.989 Total
c. Rincian deposito berjangka berdasarkan sisa umur c. Details of time deposits by remaining period to maturity
sampai dengan jatuh tempo
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
Kurang dari atau sama
dengan 1 bulan 4.373.052.762.984 4.846.117.341.209 1 month or less
> 1 bulan - 6 bulan 989.026.340.096 889.174.560.426 > 1 month - 6 months
> 6 bulan - 12 bulan 36.900.888.424 59.025.602.571 > 6 months - 12 months
> 12 bulan 3.291.524.822 306.276.063 > 12 months
5.402.271.516.326 5.794.623.780.269
Mata uang asing Foreign currencies
Kurang dari atau sama
dengan 1 bulan 14.369.529.250 15.190.797.955 1 month or less
> 1 bulan - 6 bulan 5.071.658.191 5.505.772.765 > 1 month - 6 months
19.441.187.441 20.696.570.720
Jumlah 5.421.712.703.767 5.815.320.350.989 Total
d.Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Rupiah Rupiah
Giro 0,42% 0,78% Current accounts
Tabungan 0,72% 0,77% Savings
Deposito berjangka 3,49% 3,46% Time deposits
Mata uang asing Foreign currencies
Deposito berjangka 0,25% 0,27% Time deposits
78
Page 533
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan nasabah customers
Simpanan yang diblokir dan dijadikan jaminan atas Amounts blocked and pledged as loan collateral and other
kredit yang diberikan serta tujuan lainnya. purpose.
2024 2023
Deposito berjangka 69.213.137.909 112.252.536.432 Time deposits
Giro 14.033.613.465 409.388.925 Current accounts
Jumlah 83.246.751.374 112.661.925.357 Total
19. SIMPANAN DARI BANK LAIN 19. DEPOSITS FROM OTHER BANKS
a.Berdasarkan jenis a. By types
2024 2023
Pihak berelasi Related party
Giro 3.550.800 895.310.167 Current accounts
Pihak ketiga Third party
Call money 50.000.000.000 - Call money
Giro 1.983.999.806 3.378.093.729 Current accounts
Deposito berjangka 1.300.000.000 8.843.561.610 Time deposits
Tabungan 332.087.112 297.794.381 Savings
53.616.086.918 12.519.449.720
Jumlah 53.619.637.718 13.414.759.887 Total
b.Rincian berdasarkan jenis dan jangka waktu b. Details of time by type and term
2024 2023
Deposito berjangka Time deposits
< 1 bulan 1.300.000.000 8.843.561.610 < 1 month
Call money Call money
< 1 bulan 50.000.000.000 - < 1 month
c. Berdasarkan jenis dan sisa umur sampai dengan jatuh c. By remaining type and period to maturity
tempo
2024 2023
Deposito berjangka Time deposits
< 1 bulan 1.300.000.000 8.843.561.610 < 1 month
Call money Call money
< 1 bulan 50.000.000.000 - < 1 month
79
Page 534
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Giro 0,60% 0,54% Current accounts
Tabungan 0,75% 0,75% Savings
Deposito berjangka 3,25% 3,65% Time deposits
Call money 6,34% - Call money
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from other
simpanan dari bank lain banks
Tidak terdapat simpanan dari bank lain yang diblokir There were no deposits from other banks that were blocked and
dan dijadikan jaminan atas kredit yang diberikan pada pledged as loan collateral as at December 31, 2024 and 2023.
tanggal 31 Desember 2024 dan 2023.
20. PERPAJAKAN 20. TAXATION
a.Utang pajak a. Taxes payable
2024 2023
Pajak penghasilan badan Corporate income tax
Pasal 25 8.573.167.460 13.245.175.900 Article 25
Pasal 29 1.029.752.680 214.178.140 Article 29
Pajak lain-lain Other taxes
Pasal 4 (2) 6.713.865.067 6.003.953.082 Article 4 (2)
Pasal 21 1.504.674.049 2.398.344.367 Article 21
Pajak pertambahan nilai 152.270.204 138.349.498 Value added tax
Jumlah 17.973.729.460 22.000.000.987 Total
b.Beban pajak penghasilan b. Income tax expenses
2024 2023
Pajak kini (119.078.884.100) (118.122.741.440) Current tax
Pajak tangguhan 1.193.317.246 144.628.893 Deferred tax
Beban pajak (117.885.566.854) (117.978.112.547) Tax expense
80
Page 535
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara taksiran laba akuntansi sebelum The reconciliation between estimated profit before income tax
pajak dengan taksiran laba fiskal untuk tahun 2024 dan and estimated taxable income for 2024 and 2023 are as follows
2023 adalah sebagai berikut: :
2024 2023
Laba sebelum pajak 521.274.750.892 535.114.381.542 Profit before income tax
Adjustments for temporary
Koreksi beda temporer : differences :
Imbalan kerja karyawan 6.822.574.000 8.976.144.444 Employee benefits
Cadangan kerugian Allowance for impairment
penurunan nilai 24.208.555.522 (8.328.740.386) losses
Hadiah (7.398.000.000) 10.000.000 Gift
23.633.129.522 657.404.058
Adjustments for permanent
Koreksi beda tetap : differences :
Cadangan kerugian Allowance for impairment
penurunan nilai : losses :
- Current accounts with
- Giro pada bank lain (37.551.156) (4.935.748) other banks
- Penempatan pada bank lain 1.559.419.972 - - Placements with other banks
- Aset lainnya (44.088.012) (6.736.589) - Other assets
- Tagihan akseptasi (518.889.234) 205.528.723 - Acceptance receivables
- Rekening administratif (3.659.368.593) 1.935.944.103 - Administrative accounts
Penyusutan aset tetap (554.233.931) (609.273.376) Depreciation of fixed assets
Barang dan jasa 344.191.183 541.791.009 Goods and services
Sewa (729.705.544) (912.551.613) Rent
(3.640.225.315) 1.149.766.509
Laba fiskal 541.267.655.099 536.921.552.109 Taxable income
Pajak kini untuk tahun 2024 dan 2023 adalah sebagai Current tax for the years 2024 and 2023 are as follows :
berikut:
2024 2023
22% 119.078.884.100 118.122.741.440 22%
Utang pajak penghasilan pasal 29 untuk tahun 2024 dan Income tax payable article 29 for the years 2024 and 2023 are
2023 adalah sebagai berikut : as follows :
Pajak kini 119.078.884.100 118.122.741.440 Current tax
Dikurangi : Less :
Pajak penghasilan pasal 25 (118.049.131.420) (117.908.563.300) Income tax article 25
Pajak penghasilan pasal 29 1.029.752.680 214.178.140 Income tax article 29
Perhitungan pajak penghasilan badan untuk tahun yang The calculation of corporate income tax for the years ended
berakhir pada tanggal 31 Desember 2024 dan 2023 telah December 31, 2024 and 2023 is in accordance with the Annual
sesuai dengan Surat Pemberitahuan Tahunan yang Corporate Income Tax Return reported to the Tax Office.
dilaporkan ke kantor pajak.
81
Page 536
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara beban pajak dengan hasil perkalian laba The reconciliation between tax expense and the theoretical tax
akuntansi sebelum pajak dengan tarif yang berlaku untuk amount on the Bank's profit before income tax for 2024 and 2023 are
tahun 2024 dan 2023 adalah : as follows :
2024 2023
Laba sebelum pajak 521.274.750.892 535.114.381.542 Profit before income tax
Pajak dihitung dengan Tax calculated at
tarif yang berlaku 114.680.445.196 117.725.163.939 the applicable rates
Penghasilan kena pajak final (1.087.527.775) 91.106.205 Income subject to final income tax
Beban yang tidak dapat dikurangkan 286.678.184 161.842.403 Non-deductible expenses
Penyesuaian 4.005.971.249 - Adjustment
Beban pajak 117.885.566.854 117.978.112.547 Tax expense
c. Pajak tangguhan c. Deferred tax
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2023 to profit or loss income 2024
Cadangan kerugian Allowance for impairment
penurunan nilai (1.319.910.966) 1.319.910.966 - - losses
Imbalan kerja karyawan 19.960.986.882 1.500.966.280 (768.300.720) 20.693.652.442 Employment benefits
(Laba) rugi yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (39.273.649.946) - 24.625.063.011 (14.648.586.935) comprehensive income
Hadiah 1.627.560.000 (1.627.560.000) - - Gift
Jumlah (19.005.014.030) 1.193.317.246 23.856.762.291 6.045.065.507 Total
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2022 to profit or loss income 2023
Cadangan kerugian Allowance for impairment
penurunan nilai 512.411.919 (1.832.322.885) - (1.319.910.966) losses
Imbalan kerja karyawan 16.746.458.544 1.974.751.778 1.239.776.560 19.960.986.882 Employment benefits
(Laba) rugi yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (17.661.966.445) - (21.611.683.501) (39.273.649.946) comprehensive income
Hadiah 1.625.360.000 2.200.000 - 1.627.560.000 Gift
Jumlah 1.222.264.018 144.628.893 (20.371.906.941) (19.005.014.030) Total
82
Page 537
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Administrasi d. Administration
Berdasarkan peraturan perpajakan Indonesia, Bank According to tax regulations in Indonesia, the Bank pays and
menyetorkan dan melaporkan pajak-pajaknya reports its taxes based on self-assessment system. Tax office can
berdasarkan sistem self-assesment. Fiskus dapat make adjustments for those taxes within 5 years starting the
melakukan koreksi dan menetapkan pajak-pajak Bank taxes are liable.
tersebut dalam waktu 5 tahun sejak saat terutangnya
pajak.
e. Tarif pajak e. Tax rates
Berdasarkan Undang-Undang No. 7 Tahun 2021, yang Pursuant to Law No. 7 Year 2021, which was effective on
mulai berlaku efektif pada 29 Oktober 2021, Pemerintah October 29, 2021, the Government has changed the tax rate
telah mengubah ketentuan tarif pajak pada Undang- provisions in the previous Law and Regulations, that are for the
Undang dan Peraturan sebelumnya, yaitu untuk tahun year 2021 and thereafter the corporate income tax remains the
2021 dan tahun-tahun selanjutnya tarif pajak same at 22%, except for the certain entities which will apply
penghasilan badan tetap berlaku 22%, kecuali untuk special rates. Publicly listed entities which comply with certain
badan usaha tertentu yang berlaku tarif khusus. requirements are entitled to a 3% tax rate reduction from the
Perusahaan Terbuka yang memenuhi syarat-syarat applicable tax rates. For the tax year 2024 and 2023, the Bank
tertentu berhak memperoleh penurunan tarif pajak has applied tax rate in accordance with the amended
penghasilan sebesar 3% dari tarif pajak penghasilan yang regulations.
berlaku. Untuk tahun pajak 2024 dan 2023, Bank telah
menerapkan tarif pajak yang sesuai dengan peraturan
perubahan tersebut.
Aset dan liabilitas pajak tangguhan pada tanggal Deferred tax assets and liabilities as at December 31, 2024 and
31 Desember 2024 dan 2023 telah dihitung dengan 2023 have been calculated using tax rates which will take effect
menggunakan tarif pajak yang akan berlaku pada saat on the realization date.
realisasi.
83
Page 538
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
2024 2023
Liabilitas imbalan kerja Employee benefit
karyawan (Catatan 34) 94.062.056.552 90.731.758.552 obligations (Note 34)
Uang jaminan safe deposit box 38.550.500.000 38.407.000.000 Security deposit of safe deposit box
Provisi safe deposit box 3.743.886.248 3.711.379.272 Provision of safe deposit box
Kerugian penurunan nilai atas Impairment losses on transactions
transaksi rekening administratif 2.664.060.588 6.323.429.181 of administrative accounts
ATM Bersama 1.278.270.179 1.727.570.614 Joined ATM
Relasi 276.766.490 994.948.629 Relation
Sewa diterima di muka 162.547.486 314.112.490 Unearned rent
Provisi bank garansi 135.585.039 154.055.814 Provision of bank guarantees
Penerimaan uang muka kredit 73.067.449 65.830.438 Acceptance of loan advances
Lain-lain 2.486.354.260 9.797.509.189 Others
Jumlah 143.433.094.291 152.227.594.179 Total
Perubahan estimasi kerugian pada komitmen dan The movements of estimated losses on commitments and
kontinjensi adalah sebagai berikut : contingencies are as follows :
2024 2023
Saldo awal 6.323.429.181 4.387.500.387 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 31) (3.659.368.593) 1.935.944.103 the year (Note 31)
Selisih kurs - (15.309) Exchange rate
Saldo akhir 2.664.060.588 6.323.429.181 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the above allowance for impairment
kerugian penurunan nilai yang dibentuk tersebut telah losses is adequate.
memadai.
84
Page 539
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Susunan pemegang saham Bank masing-masing pada The Bank’s shareholders as at December 31, 2024 and 2023,
tanggal 31 Desember 2024 dan 2023 adalah sebagai respectively, are as follows :
berikut :
2024
Saham/ Jumlah/ Persentase/
Pemegang saham Shares Amount Percentage Shareholders
PT Mestika Benua Mas 3.658.020.000 731.604.000.000 89,44% PT Mestika Benua Mas
Hendra Halim Hendra Halim
(Wakil Presiden Direktur) 683.200 136.640.000 0,02% (Vice President Director)
Indra Halim Indra Halim
(Komisaris) 447.600 89.520.000 0,01% (Commissioner)
Achmad Suherman Kartasasmita Achmad Suherman Kartasasmita
(Presiden Direktur) 346.700 69.340.000 0,01% (President Director)
Sanusi Halim 345.000 69.000.000 0,01% Sanusi Halim
Zulkifli Halim 345.000 69.000.000 0,01% Zulkifli Halim
Yanti Ganda 345.000 69.000.000 0,01% Yanti Ganda
Nursalim 345.000 69.000.000 0,01% Nursalim
Andy Andy
(Direktur Kepatuhan) 211.200 42.240.000 0,01% (Compliance Director)
Yusri Hadi Yusri Hadi
(Direktur Umum) 193.600 38.720.000 0,00% (General Director)
Harun Ansari Harun Ansari
(Direktur Operasional) 139.000 27.800.000 0,00% (Operational Director)
Witarsa Oemar Witarsa Oemar
(Presiden Komisaris) 128.200 25.640.000 0,00% (President Commissioner)
Masyarakat 367.575.100 73.515.020.000 8,99% Public
4.029.124.600 805.824.920.000 98,51%
Saham treasuri 60.965.400 12.193.080.000 1,49% Treasury shares
Jumlah 4.090.090.000 818.018.000.000 100,00% Total
85
Page 540
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Saham/ Jumlah/ Persentase/
Pemegang saham Shares Amount Percentage Shareholders
PT Mestika Benua Mas 3.658.020.000 731.604.000.000 89,44% PT Mestika Benua Mas
Hendra Halim Hendra Halim
(Wakil Presiden Direktur) 589.400 117.880.000 0,01% (Vice President Director)
Indra Halim Indra Halim
(Komisaris) 421.400 84.280.000 0,01% (Commissioner)
Sanusi Halim 345.000 69.000.000 0,01% Sanusi Halim
Zulkifli Halim 345.000 69.000.000 0,01% Zulkifli Halim
Yanti Ganda 345.000 69.000.000 0,01% Yanti Ganda
Nursalim 345.000 69.000.000 0,01% Nursalim
Achmad Suherman Kartasasmita Achmad Suherman Kartasasmita
(Presiden Direktur) 250.300 50.060.000 0,01% (President Director)
Andy Andy
(Direktur Kepatuhan) 157.500 31.500.000 0,00% (Compliance Director)
Yusri Hadi Yusri Hadi
(Direktur Umum) 139.900 27.980.000 0,00% (General Director)
Witarsa Oemar Witarsa Oemar
(Presiden Komisaris) 95.300 19.060.000 0,00% (President Commissioner)
Harun Ansari Harun Ansari
(Direktur Operasional) 90.000 18.000.000 0,00% (Operational Director)
Masyarakat 365.925.000 73.185.000.000 8,95% Public
4.027.068.800 805.413.760.000 98,46%
Saham treasuri 63.021.200 12.604.240.000 1,54% Treasury shares
Jumlah 4.090.090.000 818.018.000.000 100,00% Total
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.32 notarized by notarial deed No.32 dated May 25, 2018 from
tanggal 25 Mei 2018 dari Notaris Ekoevidolo, S.H., Notary Ekoevidolo, S.H., the shareholders has agreed the
pemegang saham menyetujui rencana manajemen management plan to buy back outstanding Bank's shares with
untuk melakukan pembelian kembali saham yang maximum purchase amounted to Rp 493,000,000 gradually up
beredar Bank dengan pembelian maksimum sebesar to November 30, 2019.
Rp 493.000.000 dengan cara bertahap sampai dengan
tanggal 30 November 2019.
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.25 notarized by notarial deed No.25 dated May 9, 2019 from
tanggal 9 Mei 2019 dari Notaris Ekoevidolo, S.H., Notary Ekoevidolo, S.H., the shareholders has agreed the
pemegang saham menyetujui rencana manajemen management plan to buy back outstanding Bank's shares with
untuk melakukan pembelian kembali saham yang maximum purchase amounted to Rp 394,500,000 gradually up
beredar Bank dengan pembelian maksimum sebesar to October 9, 2020.
Rp 394.500.000 dengan cara bertahap sampai dengan
tanggal 9 Oktober 2020.
86
Page 541
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.17 notarized by notarial deed No.17 dated August 18, 2020 from
tanggal 18 Agustus 2020 dari Notaris Ekoevidolo, S.H., Notary Ekoevidolo, S.H., the shareholders has agreed the
pemegang saham menyetujui rencana manajemen management plan to buy back outstanding Bank's variable
untuk melakukan pembelian kembali saham yang shares with maximum purchase amounted to Rp 396,200,000
beredar Bank yang bersifat variabel dengan pembelian gradually up to February 18, 2022 by appointing 1 (one) stock
maksimum sebesar Rp 396.200.000 dengan cara exchange member.
bertahap sampai dengan tanggal 18.Februari 2022
dengan menunjuk 1 (satu) anggota Bursa.
Berdasarkan SEOJK No.3/SEOJK.04/2020 sebagai Based on SEOJK No.3/SEOJK.04/2020 as an effort to
upaya memberikan stimulus perekonomian dan provide an economic stimulus and reduce the impact of a
mengurangi dampak pasar yang berfluktuasi secara significantly fluctuating market, management buy back the
signifikan manajemen melakukan pembelian kembali Bank's shares.
saham Bank.
Pada tahun 2021, Bank melakukan penjualan saham In 2021, the Bank’s sold 112.700 treasury shares amounting
treasuri dengan jumlah sebanyak 112.700 lembar saham to Rp 155,272,425.
senilai Rp 155.272.425.
Pada tahun 2024, Bank melakukan penjualan saham In 2024, the Bank’s sold 2,055,800 treasury shares amounting
treasuri dengan jumlah sebanyak 2.055.800 lembar to Rp 2,251,373,649.
saham senilai Rp 2.251.373.649.
23. AGIO SAHAM 23. STOCK PREMIUM
Pada tanggal 31 Desember 2024, agio saham As at December 31, 2024 , stock premium is sale of treasury
merupakan penjualan saham treasuri dengan rincian shares with the following details :
2024 2023
Harga jual 3.894.478.686 - Proceeds
Nilai saham treasuri 2.251.373.649 - Book value
Agio saham 1.643.105.037 - Stock premium
87
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
24. SURPLUS REVALUASI ASET TETAP 24. SURPLUS OF REVALUATION OF FIXED ASSETS
Bank melakukan penilaian kembali (revaluasi) aset tetap The Bank carried out fixed assets revaluation in 2015, 2018,
di tahu 2015, 2018, 2019 dan 2022, semuanya 2019 and 2022, all using the services of an independent
menggunakan jasa penilai independen Kantor Jasa appraiser Public Appraisal Services Office (KJPP).
Penilai Publik (KJPP).
Surplus revaluasi
aset tetap/
Tahun/ Surplus of revaluation
Years of Fixed Assets
2015 272.552.992.886
2018 44.008.457.301
2019 31.228.745.884
2022 27.800.671.646
375.590.867.717
25. DIVIDEN 25. DIVIDENDS
Berdasarkan akta No.234 tanggal 27 Mei 2024 Bank Based on deed No.234 dated May 27, 2024 the Bank
membagikan dividen sebesar Rp 138.007.647.776 per distributed dividends of Rp 138,007,647,776 per share
lembar (ekuivalen dengan Rp 34,27) yang diambil dari (equivalent to Rp 34.27 ) which is derived from retained
saldo laba ditahan tahun 2023. earnings in 2023.
Berdasarkan akta No.51 tanggal 7 Juni 2023 Bank Based on deed No.51 dated June 7, 2023 the Bank distributed
membagikan dividen sebesar Rp 138.007.647.776 per dividends of Rp 138,007,647,776 per share (equivalent to
lembar (ekuivalen dengan Rp 34,27) yang diambil dari Rp 34.27) which is derived from retained earnings in 2022.
saldo laba ditahan tahun 2022.
88
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
26. PENDAPATAN BUNGA 26. INTEREST INCOME
2024 2023
Kredit yang diberikan 893.646.842.456 823.055.509.121 Loans
Efek-efek 284.169.234.098 355.816.366.722 Marketable securities
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 33.800.773.248 46.948.336.889 Indonesia and other banks
Giro pada Bank Current account with Bank
Indonesia 6.694.870.258 7.476.541.269 Indonesia
Giro pada bank lain 29.079.131 36.132.445 Current account with other banks
Jumlah 1.218.340.799.191 1.233.332.886.446 Total
Jumlah pendapatan bunga kepada pihak berelasi untuk Total interest income to related parties for the year ended
tahun yang berakhir pada 31 Desember 2024 dan 2023 December 31, 2024 and 2023 amounted Rp 12,709,910,758. and
masing-masing sebesar Rp 12.709.910.758 dan Rp 11,235,203,114, respectively (Note 36).
Rp 11.235.203.114 (Catatan 36).
27. BEBAN BUNGA 27. INTEREST EXPENSES
2024 2023
Beban bunga Interest expense
Deposito berjangka 223.129.962.531 223.519.657.405 Time deposits
Tabungan 38.709.397.415 29.864.602.460 Savings
Giro 10.827.588.648 9.868.292.731 Current accounts
Repo 6.930.371.764 8.371.258.180 Repo
Call money 1.180.230.556 2.526.854.167 Call money
280.777.550.914 274.150.664.943
Lain-lain Others
Premi penjaminan Premium of deposit
simpanan (Catatan 40) 21.286.243.735 22.191.496.511 guarantee (Note 40)
Jumlah 302.063.794.649 296.342.161.454 Total
Jumlah beban bunga kepada pihak berelasi untuk tahun Total interest expense to related parties for the years ended
yang berakhir pada 31 Desember 2024 dan 2023 masing- December 31, 2024 and 2023 amounted to Rp 12,142,758,927
masing sebesar Rp 12.142.758.927 dan Rp 10.355.025.758 and Rp 10,355,025,758, respectively (Note 36).
(Catatan 36).
28. PENDAPATAN OPERASIONAL LAINNYA 28. OTHER OPERATING INCOME
2024 2023
Gain from sale of marketable
Laba penjualan efek-efek 29.303.823.964 38.028.148.027 securities
Administrasi simpanan dan Saving and other
lainnya 13.866.949.252 13.841.696.777 administrations
Asuransi kredit 6.286.224.218 5.570.251.206 Loans insurance
Lain-lain 10.979.391.725 16.729.510.028 Others
Jumlah 60.436.389.159 74.169.606.038 Total
89
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
29. BEBAN TENAGA KERJA 29. PERSONNEL EXPENSES
2024 2023
Gaji dan upah 207.259.605.093 195.777.403.876 Salaries and benefits
Bonus 39.327.227.151 38.044.593.974 Bonuses
Tunjangan lain 18.238.690.822 19.882.163.750 Other allowances
Imbalan kerja karyawan Employee benefit
(Catatan 34) 18.147.936.000 14.339.052.000 (Note 34)
Iuran BPJS 12.753.818.308 11.970.073.331 BPJS contribution
Pendidikan dan pelatihan 10.415.024.378 9.777.898.144 Education and training
Honorarium 6.866.078.158 7.500.948.670 Honorarium
Lembur 348.318.750 338.392.000 Overtime
Jumlah 313.356.698.660 297.630.525.745 Total
Jumlah remunerasi yang diberikan kepada Dewan The total remuneration for the Board of Commissioners and
Komisaris dan Direksi Bank untuk tahun 2024 dan 2023 Directors for year 2024 and 2023 amounted to Rp 27,147,230,428
masing-masing sebesar Rp 27.147.230.428 dan and Rp 31,289,491,220, respectively.
Rp 31.289.491.220.
2024
Jumlah
pegawai/
Total Gaji/ Tunjangan/ Jumlah/
employee Salaries Allowance Total
Board of
Dewan Komisaris 4 3.056.273.920 3.809.804.237 6.866.078.157 Commissioners
Dewan Direksi 5 8.287.722.680 11.993.429.591 20.281.152.271 Board of Directors
Komite Audit 2 218.965.640 71.521.070 290.486.710 Audit Committee
Pejabat Eksekutif 33 18.809.914.000 17.510.702.475 36.320.616.475 Executive officers
Jumlah 44 30.372.876.240 33.385.457.373 63.758.333.613 Total
2023
Jumlah
pegawai/
Total Gaji/ Tunjangan/ Jumlah/
employee Salaries Allowance Total
Board of
Dewan Komisaris 4 2.957.684.400 4.543.264.270 7.500.948.670 Commissioners
Dewan Direksi 5 8.020.369.080 15.768.173.470 23.788.542.550 Board of Directors
Komite Audit 2 211.061.240 62.559.646 273.620.886 Audit Committee
Pejabat Eksekutif 31 17.013.538.870 16.012.415.299 33.025.954.169 Executive officers
Jumlah 42 28.202.653.590 36.386.412.685 64.589.066.275 Total
90
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES
2024 2023
Barang dan jasa 53.984.827.662 48.040.251.699 Goods and services
Tenaga kerja outsourcing 26.695.137.041 23.726.076.724 Outsourcing labour
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 26.100.943.322 22.439.502.861 (Note 13)
Pemeliharaan dan perbaikan 20.823.805.213 19.051.248.957 Repair and maintenance
Iklan dan promosi 10.251.216.477 17.450.295.062 Advertisement and promotion
Amortisasi aset takberwujud Amortisation of intangible assets
(Catatan 14) 9.893.241.544 9.907.809.255 (Note 14)
Jasa profesional 2.466.333.510 4.647.805.511 Professional fees
Pajak 2.345.106.041 3.047.523.680 Taxes
Asuransi 1.250.943.254 1.274.686.513 Insurance
Penyusutan aset hak-guna Depreciation of right-of-use assets
(Catatan 15) 951.482.805 906.398.205 (Note 15)
Lain-lain 29.516.607.074 29.287.383.537 Others
Jumlah 184.279.643.943 179.778.982.004 Total
31. CADANGAN KERUGIAN PENURUNAN NILAI 31. ALLOWANCE FOR IMPAIRMENT LOSSES ON
ASET KEUANGAN FINANCIAL ASSETS
2024 2023
Kredit yang diberikan (40.220.492.498) (41.856.881.837) Loans
Penempatan pada bank lain (1.559.419.972) - Placements with other banks
Komitmen dan kontinjensi 3.659.368.593 (1.935.944.103) Commitments and contingencies
Tagihan akseptasi 518.889.233 (205.528.723) Acceptance receivables
Aset lain-lain 44.088.012 6.736.589 Other assets
Giro pada bank lain 37.551.155 4.935.748 Current accounts with other banks
Jumlah (37.520.015.477) (43.986.682.326) Total
91
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
32. PENDAPATAN (BEBAN) NON-OPERASIONAL 32. NON-OPERATING INCOME (EXPENSES)
2024 2023
Pendapatan non-operasional Non-operating income
Sewa 729.705.544 912.551.613 Rent
Laba selisih kurs - 355.145.792 Gain on foreign exchange
Laba penjualan aset tetap 1.004.365.974 308.111.839 Gain on sale of fixed assets
Lainnya 213.228.159 51.471.000 Others
1.947.299.677 1.627.280.244
Beban non-operasional Non-operating expenses
Denda/sanksi (274.713.483) (126.676.293) Penalty/sanctions
Rugi selisih kurs (20.565.747) - Loss on foreign exchange
Rugi penghapusan aset tetap (3.468.283) (5.308.976) Loss on write-off of fixed assets
Lainnya (1.411.306.686) (171.545.311) Others
(1.710.054.199) (303.530.580)
Jumlah pendapatan Total non-operating
non-operasional - neto 237.245.478 1.323.749.664 income - net
33. KOMITMEN DAN KONTINJENSI 33. COMMITMENTS AND CONTINGENCIES
2024 2023
Komitmen Commitments
Liabilitas komitmen Commitment payables
Fasilitas kredit yang diberikan
yang belum digunakan Unused loans facilities
- Rupiah (2.447.621.779.237) (2.138.682.890.712) - Rupiah
Letter of credit yang diterbitkan (26.311.788.358) (35.399.575.665) Letter of credit issued
Komitmen lainnya letter of credit (93.688.211.642) (102.157.842.146) Other commitments letter of credit
Komitmen - neto (2.567.621.779.237) (2.276.240.308.523) Commitments - net
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest receivables on non-
penyelesaian 8.486.190.019 10.129.468.650 performing assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan (53.878.306.100) (66.640.110.942) Bank guarantees issued
Kontinjensi - neto (45.392.116.081) (56.510.642.292) Contingencies-net
Liabilitas komitmen Commitments and
dan kontinjensi - neto (2.613.013.895.318) (2.332.750.950.815) contingent liabilities - net
92
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
34. LIABILITAS IMBALAN KERJA KARYAWAN 34. EMPLOYEE BENEFIT OBLIGATIONS
Liabilitas dan beban imbalan kerja karyawan dihitung Employee benefit obligations and expenses are calculated by
oleh aktuaris independen KKA Rinaldi & Zulhamdi independent actuary KKA Rinaldi & Zulhamdi with its report
tanggal 10 Maret 2025 dan tanggal 7 Maret 2024. dated March 10, 2025 and March 7, 2024. The actuary used the
Aktuaris menggunakan metode Projected Unit Credit baik projected unit credit method for computing Post-Employment
untuk Pasca Imbalan Kerja (PIB). Benefit (PEB) .
2024 2023
Tingkat diskonto 7,00% 7,00% Discount rate
Tingkat kenaikan gaji 6,00% 7,00% Salary increment rate
Jumlah liabilitas imbalan kerja karyawan di laporan The amounts included in the statements of financial position
posisi keuangan ditentukan sebagai berikut : arising from employee benefit obligations are as follows :
2024 2023
Nilai kini liabilitas imbalan pasti 94.062.056.552 90.731.758.552 Present value of obligations
Beban imbalan kerja karyawan yang diakui di laba rugi The employee benefit expense recognised in profit or loss are as
adalah sebagai berikut : follows :
2024 2023
Biaya jasa kini 9.650.614.000 9.014.738.000 Current service costs
Biaya jasa lalu 2.542.487.000 - Past service cost
Biaya bunga 5.954.835.000 5.324.314.000 Interest costs
Jumlah (Catatan 29) 18.147.936.000 14.339.052.000 Total (Note 29)
Pengukuran kembali atas liabilitas imbalan kerja The movement in the employee benefit obligations are as
karyawan adalah sebagai berikut : follows :
2024 2023
Saldo awal 5.536.200.000 (99.148.000) Beginning balance
(Laba) rugi aktuaria (3.492.276.000) 5.635.348.000 Actuarial (gain) loss
Jumlah pengukuran kembali Remeasurement of defined
atas liabilitas imbalan pasti 2.043.924.000 5.536.200.000 benefit liabilty
Mutasi liabilitas yang diakui pada laporan posisi The movements in the liability recognized in the statements of
keuangan adalah sebagai berikut : financial position are as follows :
2024 2023
Saldo awal 90.731.758.552 76.120.266.108 Beginning balance
Beban di laba rugi 18.147.936.000 14.339.052.000 Expense in profit or loss
Penghasilan komprehensif lain (3.492.276.000) 5.635.348.000 Other comprehensive income
Pembayaran manfaat (11.325.362.000) (5.362.907.556) Payment of benefits
Saldo akhir 94.062.056.552 90.731.758.552 Ending balance
93
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisa sensitivitas Sensitivity analysis
Pada tanggal 31 Desember 2024, perubahan terhadap As at December 31, 2024, a change in one actuary assumption,
salah satu asumsi aktuaris, dengan anggapan asumsi assuming the other assumptions are constant, will have an
yang lain konstan, akan berdampak kepada liabilitas impact on employee benefits liabilities as shown in the table
imbalan kerja karyawan seperti pada tabel di bawah : below:
Kenaikan/ Penurunan/
Increase 1% Decrease 1%
Tingkat diskonto (4.239.505.552) 10.528.779.448 Discount rate
Tingkat kenaikan upah 10.869.959.448 (4.648.020.552) Salary increase
Meskipun analisa di atas tidak mempertimbangkan Although the above analysis does not consider the distribution of
distribusi arus kas seperti yang direncanakan, angka di cash flows as planned, the figures above show the sensitivity of
atas menunjukkan sensitivitas dari asumsi tersebut. this assumption.
35. SEGMEN OPERASI 35. OPERATING SEGMENT
Bank melakukan analisa segmen secara geografis The Bank has conducted segment analysis based on the
dimana manajemen menelaah laporan internal geographical area where the management reviews internal
manajemen secara bulanan untuk masing-masing area. management reports on a monthly basis. The Bank's
Berikut adalah ringkasan yang menjelaskan tiap-tiap geographical area are as follows:
area geografis dalam Bank :
- Sumatera yang meliputi area Medan, Pematang - Sumatra which covers area of Medan, Pematang Siantar,
Siantar, Kisaran, Rantau Prapat, Pekanbaru, Padang, Kisaran, Rantau Prapat, Pekanbaru, Padang, Batam,
Batam, Padang Sidempuan, Jambi dan Palembang. Padang Sidempuan, Jambi and Palembang.
- Di luar Sumatera yang meliputi area Jakarta dan - Outside Sumatra, which covers Jakarta and Surabaya area.
Surabaya.
2024 2023
Jumlah aset Total assets
Sumatera 14.639.704.012.327 14.307.846.824.022 Sumatra
Di luar Sumatera 1.938.256.817.459 1.746.976.781.741 Outside Sumatra
Jumlah 16.577.960.829.786 16.054.823.605.763 Total
Pendapatan operasional Operating income
Sumatera 1.164.491.521.062 1.197.129.592.194 Sumatra
Di luar Sumatera 193.718.552.930 154.424.102.213 Outside Sumatra
Jumlah 1.358.210.073.992 1.351.553.694.407 Total
94
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Laba operasional Income from operations
Sumatera 374.330.321.103 444.883.360.929 Sumatra
Di luar Sumatera 146.707.184.311 88.907.270.949 Outside Sumatra
Jumlah 521.037.505.414 533.790.631.878 Total
Laba sebelum pajak Profit before tax
Sumatera 431.062.180.804 485.747.659.489 Sumatra
Di luar Sumatera 90.212.570.088 49.366.722.053 Outside Sumatra
Jumlah 521.274.750.892 535.114.381.542 Total
36. INFORMASI MENGENAI PIHAK-PIHAK 36. RELATED PARTY INFORMATION
BERELASI
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
PT Mestika Benua Mas Pemegang saham mayoritas/ Simpanan nasabah/
Majority shareholder Deposits from customer
PT Palmtrimitra Indotama Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
PT Sierah Betung Indah Entitas afiliasi/ Simpanan nasabah/
Affiliated entity Deposits from customer
PT BPR Prima Tata Patumbak Entitas afiliasi/ Penempatan pada bank lain,
Affiliated entity simpanan bank lain/
Placements with other banks,
deposits from other banks
Personel manajemen kunci/ Dewan komisaris, direksi dan pejabat eksekutif Kredit yang diberikan,
Key management personnel bank serta anggota keluarga dekat dengan orang- simpanan nasabah/
orang tersebut/ Loans, deposits from customer
Board of commissioners, directors and executive bank
officers and close members of the families of such
individuals
Keluarga pemegang saham/ Keluarga pemegang saham/ Kredit yang diberikan,
Family member of Shareholder Family member of Shareholder simpanan nasabah/
Loans, deposits from customer
95
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Saldo dan transaksi dengan pihak-pihak berelasi adalah Balances and transactions with related parties are as follows :
sebagai berikut :
2024 2023
Penempatan pada bank lain Placements with other banks
PT BPR Prima Tata Patumbak 5.081.802.090 - PT BPR Prima Tata Patumbak
Cadangan kerugian penurunan
nilai (147.655.267) - Allowance for impairment losses
4.934.146.823 -
Persentase terhadap
jumlah aset 0,03% - Percentage of total assets
Kredit yang diberikan Loans
Keluarga pemegang saham 15.374.024.087 11.109.043.767 Family member of Shareholder
Personel manajemen kunci 188.695.916.397 140.667.283.337 Key management personnels
PT Palmtrimitra Indotama 5.176.445.213 4.839.688.524 PT Palmtrimitra Indotama
209.246.385.697 156.616.015.628
Cadangan kerugian penurunan
nilai (414.550.072) (485.933.151) Allowance for impairment losses
208.831.835.625 156.130.082.477
Persentase terhadap Percentage of
jumlah aset 1,26% 0,97% total assets
Simpanan nasabah Deposits from customers
Giro Current accounts
Keluarga pemegang saham 68.276.900 68.432.672 Family member of Shareholder
PT Sierah Betung Indah 87.948.424 213.196.925 PT Sierah Betung Indah
PT Mestika Benua Mas 143.535.278 368.991.736 PT Mestika Benua Mas
Personel manajemen kunci 5.825.507.182 11.438.380.714 Key management personnels
6.125.267.784 12.089.002.047
Tabungan Savings deposits
Personel manajemen kunci 15.955.347.258 11.925.822.195 Key management personnels
Keluarga pemegang saham 1.115.193.848 2.432.146.778 Family member of Shareholder
17.070.541.106 14.357.968.973
Deposito berjangka Time deposits
Personel manajemen kunci 342.766.443.678 335.156.863.658 Key management personnels
PT Mestika Benua Mas 4.750.000.000 11.000.000.000 PT Mestika Benua Mas
347.516.443.678 346.156.863.658
370.712.252.568 372.603.834.678
Persentase terhadap Percentage of
jumlah liabilitas 3,23% 3,34% total liabilities
96
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herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Simpanan dari bank lain Deposits from other banks
Giro Current accounts
PT BPR Prima Tata Patumbak 3.550.800 895.310.167 PT BPR Prima Tata Patumbak
Persentase terhadap Percentage of
jumlah liabilitas 0,00% 0,01% total liabilities
Pendapatan bunga Interest income
Keluarga pemegang saham 1.113.626.305 1.140.971.214 Family member of Shareholder
Personel manajemen kunci 10.893.091.754 9.517.466.541 Key management personnels
PT Palmtrimitra Indotama 703.192.699 576.765.359 PT Palmtrimitra Indotama
12.709.910.758 11.235.203.114
Persentase terhadap jumlah Percentage of total
pendapatan bunga 1,04% 0,91% interest income
Beban bunga Interest expenses
Keluarga pemegang saham 3.675.743 7.178.180 Family member of Shareholder
Personel manajemen kunci 11.730.955.166 9.923.494.098 Key management personnels
PT Mestika Benua Mas 404.338.256 318.773.918 PT Mestika Benua Mas
PT Sierah Betung Indah 1.305.780 3.737.787 PT Sierah Betung Indah
Simpanan dari bank lain 2.483.982 101.841.775 Deposits from other banks
12.142.758.927 10.355.025.758
Persentase terhadap jumlah Percentage of total
beban bunga 4,02% 3,49% interest expenses
Kompensasi kepada personil Compensation of key
manajemen kunci management personnel
Imbalan kerja jangka pendek 27.147.230.428 31.289.491.220 Short-term employee benefits
Persentase terhadap Percentage of total
jumlah beban tenaga kerja 8,66% 10,51% personnel expenses
37. MANAJEMEN RISIKO 37. RISK MANAGEMENT
Penerapan manajemen risiko di Bank mengacu pada Implementation of risk management in Bank accordance with the
Peraturan Otoritas Jasa Keuangan (POJK) Financial Services Authority Regulation (POJK)
No.18/POJK.03/2016 tanggal 16 Maret 2016 dan POJK No.18/POJK.03/2016 dated March 16, 2016 and POJK No.17 of
No.17 tahun 2023 tentang Penerapan Tata Kelola Bagi the year 2023 concerning The Implementation of Good Corporate
Bank Umum. Governance by Commercial Banks.
97
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengelolaan risiko tidak hanya terbatas pada Risk management is not merely related to monitoring, reporting and
pemantauan, pelaporan dan evaluasi terhadap risiko- evaluating the risks, but also detecting and to anticipate the possible
risiko yang terjadi, namun juga mendeteksi dan risks. Management's commitment to enhance the quality of risk
mengantisipasi risiko-risiko yang mungkin terjadi. management is implemented by formulating the manual of
Komitmen manajemen untuk meningkatkan kualitas Guidelines for Application of Risk Management which shall cover
Pengelolaan risiko diwujudkan melalui penyusunan the policies and procedures as follows :
buku Pedoman Penerapan Manajemen Risiko yang
mencakup kebijakan dan prosedur yang meliputi :
- Pengawasan aktif Dewan Komisaris dan Direksi; - Active supervision by the Board of Commissioners and Board of
Directors;
- Kecukupan kebijakan, prosedur dan penetapan limit; - Adequacy of policies, procedures and establishment of limits;
- Kecukupan proses identifikasi, pengukuran, - Adequacy of processes of identification, measurement,
pemantauan dan pengendalian risiko serta sistem monitoring and control of risks and the Risk Management
informasi Manajemen Risiko; dan information system; and
- Sistem pengendalian internal yang menyeluruh. - Comprehensive internal control system.
Selain itu, manajemen telah membentuk Komite In addition, the management has been establishing the Risk
Manajemen Risiko dan Bagian Manajemen Risiko, Management Committee and Risk Management Department,
dengan harapan pengelolaan risiko secara keseluruhan where, the overall risk management will be integrated, coordinated,
dapat dilakukan secara terpadu, terarah, terkoordinir dan and continuously practice to improve operational performance.
berkesinambungan untuk meningkatkan kinerja usaha
Bank.
Sesuai dengan kompleksitas usahanya, Bank telah According to the complexity of business, the Bank has managed 8
mengelola 8 (delapan) jenis risiko yaitu risiko kredit, (eight) risks, namely credit risk, liquidity risk, market risk,
risiko likuiditas, risiko pasar, risiko operasional, risiko operational risk, compliance risk, legal risk, strategic risk and
kepatuhan, risiko hukum, risiko strategik dan risiko reputation risk.
reputasi.
Setiap triwulan, Bank telah menyusun profil risiko yang Quarterly, the Bank has prepared the outline of risks profile which
secara garis besar dapat mencerminkan tingkat risiko reflected the Bank's risk rate.
yang dimiliki oleh Bank.
Kerangka manajemen risiko Risk management framework
Struktur tata kelola Bank yang saat ini diterapkan The governance structure of Bank currently applied works to ensure
berfungsi untuk memastikan independensi dan independence and transparency in the entire risk management
transaparansi dalam seluruh proses manajemen risiko, process, so that consistentcy risk management implementation can
sehingga konsistensi penerapan manajemen risiko dapat run well.
berjalan dengan baik.
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dewan Komisaris dan Direksi Bank dibantu oleh komite- The Board of Commissioners and Directors of Bank are assisted by
komite yang terkait dengan pengelolaan risiko yang committees related to risk management which carry out control
menjalankan fungsi pengendalian dalam rangka functions in order to ensure the effectiveness of risk management
memastikan efektivitas pelaksanaan manajemen risiko implementation has been carried out well. The organizational
telah dijalankan dengan baik. Struktur organisasi yang structure related to the implementation of the risk management
terkait dengan pelaksanaan fungsi manajemen risiko function ensures that the Risk Management Section is independent
memastikan Bagian Manajemen Risiko independen of the risk taking unit.
terhadap risk taking unit.
Bank membentuk perangkat yang berfungsi untuk Bank established a device that functions for doing monitor and
melakukan pemantauan serta pengelolaan di dalam manage the implementation of risk management, namely :
penerapan manajemen risiko, yaitu :
1. Komite Manajemen Risiko, memiliki tanggung jawab 1. The Risk Management Committee, have responsibility for :
untuk :
- Membantu dan mendukung pelaksanaan tugas dan - Assist and support the implementation of the duties and
tanggung jawab Dewan Direksi di bidang responsibilities of the Board of Directors in the field of risk
manajemen risiko; management;
- Memberikan rekomendasi kepada Presiden Direktur - Provide recommendations to the President Director on the
terhadap evaluasi kebijakan dan pelaksanaan evaluation of the Bank's policy and risk management
manajemen risiko Bank; implementation;
- Bersama-sama dengan Kepala Bagian yang terkait - Together with the Head of the relevant Department and the
dan Bagian Manajemen Risiko melakukan Risk Management Department, they shall prepare a Risk
penyusunan Kebijakan Manajemen Risiko termasuk Management Policy including a Risk Management strategy
strategi dan kerangka Manajemen Risiko serta and framework as well as contingency plans in anticipation of
rencana kontijensi dalam mengantisipasi terjadinya abnormal conditions;
kondisi yang tidak normal;
- Secara berkala maupun bersifat insidentil melakukan - Periodically or incidentally make improvements and
perbaikan dan penyempurnaan penerapan enhancements to the implementation of risk management due
manajemen risiko karena suatu perubahan kondisi to changes in the Bank's internal and external conditions that
internal dan eksternal Bank yang mempengaruhi affect the adequacy of the Bank's capital and risk profile based
kecukupan permodalan dan profil risiko Bank atas on the results of the evaluation of the effectiveness of risk
dasar hasil evaluasi terhadap efektivitas penerapan management implementation;
manajemen risiko;
- Menetapkan justification atas hal-hal yang terkait - Establish justification for matters related to business decisions
dengan keputusan-keputusan bisnis yang that deviate from the Bank's procedures and policies.
menyimpang dari prosedur dan kebijakan Bank.
2. Komite Pemantau Risiko, memiliki tanggung jawab 2. The Risk Monitoring Committee, have responsibility for:
untuk:
- Melakukan evaluasi kesesuaian antara kebijakan - Evaluate the suitability of risk management policies and the
manajemen risiko dan pelaksanaan kebijakan Bank; implementation of the Bank's policies;
- Pemantauan dan evaluasi pelaksanaan tugas Komite - Monitoring and evaluating the implementation of the Risk
Manajemen Risiko dan Bagian Manajemen Risiko; Management Committee and Risk Management Section's
duties ;
- Memberikan rekomendasi kepada Dewan Komisaris - Providing the Board of Commissioners recommendations
berdasarkan hasil evaluasi yang telah dilakukan; based on the results of the evaluation;
- Membantu Dewan Komisaris dalam proses - Assisting the Board of Commissioners in the process of
pemberian persetujuan kebijakan manajemen risiko; approving risk management policies;
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Membantu Dewan Komisaris menyusun laporan- - Assisting the Board of Commissioners to prepare relevant
laporan yang dibutuhkan terkait dalam pelaksanaan reports in regards of the implementation of the Risk
tugas Komite Pemantau Risiko; Monitoring Committee's duties ;
- Komite Pemantau Risiko berwenang melakukan - The Risk Monitoring Committee is authorized to conduct
kegiatan dalam pelaksanaan tugas dan tanggung activities in the implementation of the Committee's duties and
jawab Komite; responsibilities;
- Anggota Komite Pemantau Risiko wajib - Members of the Risk Monitoring Committee shall carry out
melaksanakan tugas, tanggung jawab dan their duties, responsibilities and authorities with integrity,
wewenang dengan berintegrasi, independen, independence, competence and reputation.
memiliki kompetensi serta menjaga reputasi.
3. Bagian Manajemen Risiko, independen dari satuan 3. The Risk Management Section, independent from the business
kerja bisnis dan bertanggung jawab untuk : work unit and are responsible for :
- Memberikan masukan kepada Dewan Direksi dalam - Providing inputs for Board of Directors in the preparation of
penyusunan kebijakan, strategi, dan kerangka policies, strategies and Risk Management frameworks;
Manajemen Risiko;
- Mengembangkan prosedur dan alat untuk - Develop procedures and tools for identification, measurement,
identifikasi, pengukuran, pemantauan dan monitoring and control of risks;
pengendalian risiko;
- Memantau implementasi kebijakan, strategi, dan - Monitor the implementation of Risk Management policies,
kerangka Manajemen Risiko yang strategies and frameworks recommended by the Risk
direkomendasikan oleh Komite Manajemen Risiko Management Committee and approved by the Board of
dan telah disetujui oleh Dewan Direksi; Directors ;
- Memantau posisi dan eksposur risiko secara - Monitor overall risk position and exposure related to
keseluruhan terkait kepatuhan terhadap Risk Appetite compliance with the established Risk Appetite Threshold and
Treshold dan Risk Tolerance yang telah ditetapkan; Risk Tolerance;
- Melakukan stress testing guna mengetahui dampak - Conducting stress testing to determine the impact of the
dari implementasi kebijakan dan strategi implementation of Risk Management policies and strategies
Manajemen Risiko terhadap portofolio atau kinerja on the Bank's portfolio or overall performance;
Bank secara keseluruhan;
- Melakukan kajian atas usulan produk dan/atau - Conducting studies on proposed new products and / or
aktivitas baru maupun perubahan yang activities as well as changes developed by the product
dikembangkan oleh bagian pengembangan produk development section of Lending, Funding and other activities
lending, funding maupun aktivitas lainnya terkait related to the implementation of Risk Management;
penerapan Manajemen Risiko;
- Merekomendasikan kepada satuan kerja bisnis dan/ - Recommend to the business task force and/ or Risk
atau Komite Manajemen Risiko terkait penerapan Management Committee regarding the implementation of
manajemen risiko mengenai risiko yang dapat risk management regarding the risks that the Bank can
dipelihara Bank; maintain;
- Pelaksanaan kaji ulang secara berkala dalam terkait - Implementation of periodic reviews related to the risk
kerangka manajemen risiko, keakuratan metodologi management framework, accuracy of assessment methodology
penilaian dan kecukupan sistem informasi and adequacy of risk management information systems.
manajemen risiko.
Kebijakan dan prosedur menjadi dasar Bank di dalam Policies and procedures are the basis for Bank in creating the
menciptakan pandangan yang sama diantara seluruh same view among all organizational units, therefore there are
unit organisasi, dengan demikian terdapat pedoman more specific guidelines and directions in managing the risks
dan arahan yang lebih spesifik dalam mengelola risiko inherent in the Bank's business activities.
yang melekat pada aktivitas bisnis Bank.
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The original financial statements included
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Kebijakan manajemen risiko Bank ditetapkan untuk The Bank’s risk management policies are established to identify
mengidentifikasi dan menganalisa risiko-risiko yang and analyze the risks faced by the Bank, to set appropriate risk
dihadapi Bank, untuk menetapkan batasan risiko dan limits and controls, and to monitor risks and adherence to limits
pengendalian yang sesuai, serta untuk mengawasi determined. Risk management policies and systems are reviewed
risiko dan kepatuhan terhadap batasan yang telah regularly to reflect changes in market conditions, products and
ditetapkan. Kebijakan dan sistem manajemen risiko services offered. The Bank, through its training and management
ditelaah secara berkala untuk mencerminkan standards and procedures, aims to develop a disciplined and
perubahan dalam kondisi pasar, produk, dan jasa yang constructive control environment, in which all employees
ditawarkan. Bank, melalui pelatihan serta standar dan understand their roles and obligations.
prosedur pengelolaan, berusaha untuk
mengembangkan lingkungan pengendalian yang taat
dan konstruktif, di mana semua karyawan memahami
tugas dan kewajiban mereka.
Bank mengatur strategi pengendalian risiko melalui The Bank regulates risk control strategies through policies and
kebijakan dan prosedur serta penetapan limit yang procedures as well as setting which has been sets limits, carrying
telah ditetapkan, melakukan stress testing dengan out stress testing by projecting losses that may occur, hedging,
memproyeksi kerugian yang mungkin akan terjadi, insurance and other controls while taking into account their
lindung nilai (hedging), asuransi, dan pengendalian suitability to the Bank's risk appetite and business strategy.
lainnya dengan tetap memperhatikan kesesuaiannya
dengan risk appetite dan strategi bisnis Bank.
Risiko kredit Credit risk
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk resulting from the default of counterparty in
kegagalan pihak lawan (counterparty) dalam memenuhi fulfilling its obligation. Credit risk can arise from various functional
kewajibannya. Risiko kredit dapat timbul dari aktivitas activities of the Bank such as credit (finance of fund), treasury and
fungsional Bank yaitu perkreditan (penyediaan dana), investment also operational and services.
treasury dan investasi serta operasional dan pelayanan.
Bank di dalam menetapkan kebijakan manajemen risiko Bank in establishing credit risk management policies is in line with
kredit sejalan dengan perkembangan bisnis Bank dan the Bank's business developments and continues to refer to
tetap mengacu pada kebijakan Regulator yang berlaku applicable Regulatory policies and international best practices which
dan international best practice yang diterapkan di implemented in Indonesian banking.
perbankan Indonesia.
Kebijakan dan prosedur tersebut mencakup : These policies and procedures include :
1. Prosedur yang jelas untuk persetujuan penyediaan 1. Procedures which clear for approval of provision funds, including
dana, termasuk perubahan, pembaruan, dan changes, renewals and refinancing.
pembiayaan kembali.
2. Pemastian bahwa seluruh penyediaan dana dilakukan 2. Ensure that all of funding provisions are carried out in a
secara terkendali (arm’s length basis). controlled manner (arm's length basis).
3. Kebijakan dan prosedur untuk mengidentifikasi 3. Policies and procedures for identifying credit concentration risks,
adanya risiko konsentrasi kredit termasuk identifikasi including identifying Credit Risk originating from country risk
Risiko Kredit yang berasal dari country risk dan transfer and transfer risk.
risk.
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
4. Metode perhitungan pencadangan yang dibentuk 4. Method for calculating reserves formed for each funding portfolio,
untuk masing-masing portofolio penyediaan dana, including risk reserves originating from country risk and transfer
termasuk pencadangan risiko yang berasal dari country risk.
risk dan transfer risk.
Di dalam melakukan pengelolaan risiko kredit Bank In managing credit risk, the Bank focuses on several major, elements
berfokus pada beberapa unsur utama yang meliputi which are people's risk-awareness, transparent and layered credit
sumber daya manusia yang sadar risiko, proses process by Credit Committee, clear risk procedures, criteria and
persetujuan kredit yang transparan dan berjenjang oleh measurement tools, adequate credit administration and
Komite Kredit, tata cara, kriteria dan alat ukur risiko documentation also a continuous credit oversight on the loans
yang jelas, administrasi dan dokumentasi yang lengkap portfolio quality.
serta pengawasan kredit secara berkesinambungan
terhadap kualitas kredit yang diberikan.
Upaya yang dilakukan Bank dalam memperbaiki profil Efforts by the Bank in improving credit risk profile are the
risiko kredit adalah monitoring atas debitur dan monitoring of borrowers and taking necessary actions so that the
mengambil tindakan yang diperlukan agar kualitas credit quality does not become non-performing loans (NPL); conduct
kreditnya tidak menjadi non-performing loans (NPL); an intensive collection of problematic debtors; conducted a review
melakukan penagihan secara intensif terhadap debitur and evaluating indicators of risk aspects and compliance aspects to
bermasalah; melakukan kaji ulang dan mengevaluasi evaluate the application of four eyes principles and rating for credit;
indikator aspek risiko dan aspek kepatuhan untuk intensify the Credit Approval Committee meeting for credit approval
mengevaluasi penerapan four eyes principles serta with a large plafond, and consistently monitor the credit in order to
peratingan untuk pemberian kredit; mengintensifkan make qualified and healthy loans expansion.
rapat Komite Pemutus Kredit untuk pemberian kredit
dengan plafon besar; dan secara konsisten memantau
kredit dalam rangka ekspansi kredit yang sehat dan
berkualitas.
Penerbitan bank garansi dan letter of credit eksposur For guarantees and Letter of credit, the maximum exposure to credit
maksimum atas risiko kredit adalah nilai maksimum risk is the maximum amount that the Bank would have to pay, if
yang harus dibayarkan oleh Bank dalam hal timbul obligations of the guarantees and Letter of credit are called upon.
kewajiban atas penerbitan bank garansi dan letter of credit. For credit commitments, the maximum exposure to credit risk is the
Untuk komitmen kredit, eksposur maksimum atas risiko full amount of the undrawn committed credit facilities granted to
kredit adalah sebesar jumlah fasilitas yang belum ditarik customers.
atas fasilitas kredit - committed yang diberikan kepada
nasabah.
Berikut ini adalah rasio kredit bermasalah/ non- The following are the non-performing loans (NPL) ratio and the
performing loans (NPL) dan rasio kualitas aset produktif earning asset quality ratio of the Bank as at December 31, 2024 and
Bank pada tanggal 31 Desember 2024 dan 2023 : 2023 :
2024 2023
Rasio NPL - bruto 0,66% 1,37% NPL ratio - gross
Rasio NPL - neto 0,30% 0,69% NPL ratio - net
Rasio kualitas aset produktif 0,41% 0,77% Earning assets quality ratio
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sistem pengelolaan manajemen risiko kredit Bank telah The Bank credit risk management system has been standarized in
dibakukan dalam suatu Pedoman Perusahaan (PP) dan the Company's Guidelines (PP) which were reviewed periodically.
dikaji secara periodik.
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum credit risk exposure without calculating the
memperhitungkan agunan dan kredit lainnya. collateral and other credit.
Untuk aset keuangan yang diakui di laporan posisi For financial assets recognized on the statement of financial
keuangan, eksposur maksimum terhadap risiko kredit position, the maximum exposure to credit risk equals their
sama dengan nilai tercatatnya. Untuk liabilitas carrying amount. For contingent liabilities, the maximum
kontinjensi, eksposur maksimum terhadap risiko kredit exposure to credit risk is the maximum amount that the Bank
adalah nilai maksimum yang harus Bank bayarkan would have to pay if the obligations of the instruments issued are
dalam hal timbul kewajiban atas instrumen yang called upon. For credit commitments, the maximum exposure to
diterbitkan. Untuk komitmen kredit, eksposur credit risk is the full amount of the un-drawn committed credit
maksimum terhadap risiko kredit adalah sebesar facilities granted to customers.
jumlah fasilitas yang belum ditarik dari nilai penuh
fasilitas kredit yang telah disepakati (committed) kepada
nasabah.
Eksposur risiko kredit terhadap aset pada laporan Credit risk exposure to assets in the statements of financial
posisi keuangan pada tanggal 31 Desember 2024 dan position as at December 31, 2024 and 2023 are as follows:
2023 adalah sebagai berikut:
2024 2023
Giro pada Bank Indonesia 448.471.460.904 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 41.161.365.858 35.640.519.818 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 363.477.183.672 799.908.158.481 Indonesia and other banks
Efek-efek 3.034.146.717.732 4.238.049.629.770 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali 1.027.384.624.500 - to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 under agreements to resell
Kredit yang diberikan 10.833.772.026.795 9.393.465.066.697 Loans
Tagihan akseptasi - 82.442.582.189 Acceptance receivables
Aset lain-lain 86.628.578.180 97.211.160.585 Other assets
15.835.041.957.641 15.430.593.908.265
Cadangan kerugian Allowance for
penurunan nilai (150.783.833.804) (153.278.768.431) impairment losses
Jumlah - neto 15.684.258.123.837 15.277.315.139.834 Total - net
2024 2023
Bank garansi yang diterbitkan 53.878.306.100 66.640.110.942 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan 2.447.621.779.237 2.138.682.890.712 Unused loans facilities
Letter of credit yang diterbitkan 26.311.788.358 35.399.575.665 Letter of credit issued
Komitmen lainnya letter of credit 93.688.211.642 102.157.842.146 Other commitments letter of credit
Jumlah 2.621.500.085.337 2.342.880.419.465 Total
103
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di atas menggambarkan eksposur maksimum The above table shows the maximum exposure to credit risk for
atas risiko kredit pada tanggal 31 Desember 2024 dan the Bank as at December 31, 2024 and 2023, without
2023, tanpa memperhitungkan agunan atau calculating the collateral or other credit support. For statement
pendukung kredit lainnya. Untuk aset di laporan of financial position assets, the exposure is determined based on
posisi keuangan, eksposur di atas ditentukan net carrying value as disclosed in the financial statements.
berdasarkan nilai tercatat bersih seperti yang
diungkapkan pada laporan keuangan.
Manajemen yakin akan kemampuan Bank untuk Management believes on the Bank's ability to control and
mengendalikan dan memelihara eksposur risiko kredit maintain its credit risk exposure arising from loans based on the
yang berasal dari kredit yang diberikan berdasarkan following :
hal-hal sebagai berikut :
- Bank telah memiliki pedoman tertulis mengenai - The Bank has written guidelines regarding credit policies
kebijakan dan prosedur kredit yang mencakup and procedures which cover all aspects of loans granted.
seluruh aspek pemberian kredit yang dilakukan. Each granting of credit should always refer to such policy.
Setiap pemberian kredit harus senantiasa mengacu
pada kebijakan tersebut
- Bank telah memiliki sistem deteksi dini - The Bank has an early problem detection system through
permasalahan melalui "early warning system" dan "early warning system" and disciplined monitoring.
pemantauan yang disiplin.
(ii) Konsentrasi risiko aset keuangan dengan eksposur (ii) Concentration of financial asset risk with credit risk exposure
risiko kredit
Risiko konsentrasi kredit timbul ketika sejumlah Credit concentration risk arises when a number of customers are
pelanggan bergerak dalam aktivitas usaha yang sejenis engaged in similar business activities or activities within the
atau memiliki kegiatan usaha dalam wilayah geografis same geographic region, or when they have similar
yang sama, atau memiliki karakteristik yang sejenis characteristics that would cause their ability to meet contractual
yang dapat menyebabkan kemampuan nasabah untuk obligations to be similarly affected by changes in economic or
memenuhi kewajiban kontraktualnya sama-sama other conditions.
dipengaruhi oleh perubahan kondisi ekonomi ataupun
kondisi lainnya.
a. Sektor geografis a. Geographical sectors
Tabel berikut menggambarkan rincian eksposur The following tables break down Bank’s credit exposure at
kredit Bank pada nilai tercatat (tanpa their carrying amounts (without taking into account any
memperhitungan agunan atau pendukung kredit collateral held or other credit support), as categorised by
lainnya), yang dikategorikan berdasarkan area geographical region as at December 31, 2024 and 2023. For
geografis pada tanggal 31 Desember 2024 dan 2023. these tables, Bank has allocated exposures to regions based
Untuk tabel ini, Bank telah mengalokasikan on the customer or counterparty geographical area.
eksposur area berdasarkan wilayah geografis
nasabah atau counterparty.
104
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
Sumatera Utara/ Riau/ Jakarta Sumatera Selatan/ Sumatera Barat/ Jambi Jawa Timur/ Lain-lain/ Jumlah/
North Sumatra Riau/ South Sumatra West Sumatra East Java Others Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 448.471.460.904 - - - - - - - 448.471.460.904 Bank Indonesia
Giro pada Current accounts
bank lain - - 41.161.365.858 - - - - - 41.161.365.858 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 5.081.802.090 - 359.954.801.554 - - - - - 365.036.603.644 and other banks
Efek-efek - - 3.034.146.717.732 - - - - - 3.034.146.717.732 Marketable securities
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali - - 1.027.384.624.500 - - - - - 1.027.384.624.500 agreements to repurchase
Kredit yang
diberikan 5.054.865.709.708 933.284.120.972 1.835.552.115.933 673.380.302.986 166.830.545.113 176.359.331.402 249.905.420.054 1.743.594.480.627 10.833.772.026.795 Loans
Aset lain-lain 63.266.475.438 4.061.654.786 5.300.954.736 2.238.866.814 557.791.738 896.855.821 1.972.194.689 8.333.784.158 86.628.578.180 Other assets
5.571.685.448.140 937.345.775.758 6.303.500.580.313 675.619.169.800 167.388.336.851 177.256.187.223 251.877.614.743 1.751.928.264.785 15.836.601.377.613
Cadangan kerugian Allowance for
penurunan nilai (150.783.833.804) impairment losses
Jumlah 15.685.817.543.809 Total
105
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Sumatera Utara/ Riau/ Jakarta Sumatera Selatan/ Sumatera Barat/ Jambi Jawa Timur/ Lain-lain/ Jumlah/
North Sumatra Riau/ South Sumatra West Sumatra East Java Others Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 154.655.829.870 - - - - - - - 154.655.829.870 Bank Indonesia
Giro pada Current accounts
bank lain - - 35.640.519.818 - - - - - 35.640.519.818 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - - 799.908.158.481 - - - - - 799.908.158.481 and other banks
Efek-efek - - 4.238.049.629.770 - - - - - 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali - - 629.220.960.855 - - - - - 629.220.960.855 agreements to resell
Kredit yang
diberikan 4.858.117.765.980 675.727.058.427 1.159.686.467.980 509.144.986.443 147.196.457.048 153.230.388.702 255.340.009.970 1.635.021.932.147 9.393.465.066.697 Loans
Acceptance
Tagihan akseptasi 82.442.582.189 - - - - - - - 82.442.582.189 receivables
Aset lain-lain 78.125.770.089 3.128.443.895 3.693.014.477 1.861.240.081 728.089.034 896.336.563 962.001.314 7.816.265.132 97.211.160.585 Other assets
5.173.341.948.128 678.855.502.322 6.866.198.751.381 511.006.226.524 147.924.546.082 154.126.725.265 256.302.011.284 1.642.838.197.279 15.430.593.908.265
Cadangan kerugian Allowance for
penurunan nilai (153.278.768.431) impairment losses
Jumlah 15.277.315.139.834 Total
106
Page 561
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Eksposur risiko kredit terhadap rekening administratif pada tanggal 31 Desember Credit risk exposure on the administrative accounts as at December 31, 2024 and 2023 are as follows:
2024 dan 2023 adalah sebagai berikut :
2024
Sumatera Utara/ Riau Jakara Sumatera Selatan/ Sumatera Barat/ Jambi Jawa Timur/ Lain-lain/ Jumlah/
North Sumatra South Sumatra West Sumatra East Java Others Total
Bank garansi yang Bank guarantees
diterbitkan 53.878.306.100 - - - - - - - 53.878.306.100 issued
Fasilitas kredit yang
diberikan yang Unused loans
belum digunakan 1.059.829.929.179 449.109.610.961 395.484.939.082 20.364.877.724 42.885.342.657 27.775.388.937 8.823.587.725 443.348.102.972 2.447.621.779.237 facilities
Letter of credit yang
diterbitkan 26.311.788.358 - - - - - - - 26.311.788.358 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit 93.688.211.642 - - - - - - - 93.688.211.642 letter of credit
Jumlah 1.233.708.235.279 449.109.610.961 395.484.939.082 20.364.877.724 42.885.342.657 27.775.388.937 8.823.587.725 443.348.102.972 2.621.500.085.337 Total
2023
Sumatera Utara/ Riau Jakara Sumatera Selatan/ Sumatera Barat/ Jambi Jawa Timur/ Lain-lain/ Jumlah/
North Sumatra South Sumatra West Sumatra East Java Others Total
Bank garansi yang Bank guarantees
diterbitkan 66.640.110.942 - - - - - - - 66.640.110.942 issued
Fasilitas kredit yang
diberikan yang Unused loans
belum digunakan 1.103.212.176.548 236.669.935.679 353.862.015.390 34.408.779.329 24.726.487.433 39.857.287.679 16.828.130.528 329.118.078.126 2.138.682.890.712 facilities
Letter of credit yang
diterbitkan 35.399.575.665 - - - - - - - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit 102.157.842.146 - - - - - - - 102.157.842.146 letter of credit
Jumlah 1.307.409.705.301 236.669.935.679 353.862.015.390 34.408.779.329 24.726.487.433 39.857.287.679 16.828.130.528 329.118.078.126 2.342.880.419.465 Total
107
Page 562
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Sektor industri b. Industry sector
Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat The following table describes the details of the Bank's credit exposure at the carrying
(tanpa memperhitungkan agunan atau pendukung kredit lainnya), yang amount (without calculating collateral or other credit support), which are categorized by
dikategorikan berdasarkan sektor industri. industry sector.
2024
Pemerintah Lembaga
(termasuk Bank keuangan
Indonesia)/ bukan bank/ Perusahaan
Government Non-bank lainnya/
(including Bank Bank/ financial Other Perseorangan/ Jumlah/
Indonesia) Banks institution companies Individuals Total
Aset Assets
Giro pada Bank Current accounts with
Indonesia 448.471.460.904 - - - - 448.471.460.904 Bank Indonesia
Giro pada bank Current accounts with
lain - 41.161.365.858 - - - 41.161.365.858 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 359.954.801.554 5.081.802.090 - - - 365.036.603.644 Indonesia and other banks
Efek-efek 2.957.146.717.732 77.000.000.000 - - - 3.034.146.717.732 Marketable securities
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 673.192.885.500 354.191.739.000 - - - 1.027.384.624.500 agreements to repurchase
Kredit yang diberikan - - 295.602.415.928 7.560.943.048.053 2.977.226.562.814 10.833.772.026.795 Loans
Tagihan akseptasi - - - - - - Acceptance receivables
Aset lain-lain 35.070.733.862 5.829.027.712 1.075.247.204 33.049.265.951 11.604.303.451 86.628.578.180 Other assets
4.473.836.599.552 483.263.934.660 296.677.663.132 7.593.992.314.004 2.988.830.866.265 15.836.601.377.613
Cadangan kerugian Allowance for impairment
penurunan nilai (150.783.833.804) losses
Jumlah 15.685.817.543.809 Total
108
Page 563
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Pemerintah Lembaga
(termasuk Bank keuangan
Indonesia)/ bukan bank/ Perusahaan
Government Non-bank lainnya/
(including Bank Bank/ financial Other Perseorangan/ Jumlah/
Indonesia) Banks institution companies Individuals Total
Aset Assets
Giro pada Bank Current accounts with
Indonesia 154.655.829.870 - - - - 154.655.829.870 Bank Indonesia
Giro pada bank Current accounts with
lain - 35.640.519.818 - - - 35.640.519.818 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 799.908.158.481 - - - - 799.908.158.481 Indonesia and other banks
Efek-efek 4.233.049.629.770 - - 5.000.000.000 - 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali 629.220.960.855 - - - - 629.220.960.855 agreements to resell
Kredit yang diberikan - - 175.701.449.248 6.576.813.353.585 2.640.950.263.864 9.393.465.066.697 Loans
Tagihan akseptasi - - - 82.442.582.189 - 82.442.582.189 Acceptance receivables
Aset lain-lain 55.661.934.320 82.750.000 460.182.003 29.366.367.057 11.639.927.205 97.211.160.585 Other assets
5.872.496.513.296 35.723.269.818 176.161.631.251 6.693.622.302.831 2.652.590.191.069 15.430.593.908.265
Cadangan kerugian Allowance for impairment
penurunan nilai (153.278.768.431) losses
Jumlah 15.277.315.139.834 Total
109
Page 564
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Eksposur risiko kredit atas rekening administratif adalah Credit risk exposure on the administrative accounts are as follows :
sebagai berikut :
2024
Lembaga
keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Rekening administratif Administrative accounts
Bank garansi yang Bank guarantees -
diterbitkan - 49.003.306.100 4.875.000.000 53.878.306.100 issued
Fasilitas kredit yang
diberikan yang belum
digunakan 26.821.367.624 2.164.502.796.613 256.297.615.000 2.447.621.779.237 Unused loans facilities
Letter of credit
yang diterbitkan - 26.311.788.358 - 26.311.788.358 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 93.688.211.642 - 93.688.211.642 letter of credit
Jumlah 26.821.367.624 2.333.506.102.713 261.172.615.000 2.621.500.085.337 Total
2023
Lembaga
keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Rekening administratif Administrative accounts
Bank garansi yang Bank guarantees -
diterbitkan - 61.915.110.942 4.725.000.000 66.640.110.942 issued
Fasilitas kredit yang
diberikan yang belum
digunakan 73.298.098.268 1.808.011.195.928 257.373.596.516 2.138.682.890.712 Unused loans facilities
Letter of credit
yang diterbitkan - 35.399.575.665 - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 102.157.842.146 - 102.157.842.146 letter of credit
Jumlah 19.448.519.049 1.836.246.675.431 287.614.796.040 2.342.880.419.465 Total
110
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(iii) Kualitas kredit dari aset keuangan (iii) Credit quality of financial assets
Tabel berikut menyajikan aset keuangan berdasarkan stage dengan jumlah cadangan kerugian penurunan The following table presents the financial assets by stage with the allowance for impairment losses against each
nilai untuk setiap aset keuangan dengan klasifikasi biaya perolehan diamortisasi dan nilai wajar melalui financial assets under classification of amortised cost and fair value through other comprehensive income as at
penghasilan komprehensif lain pada tanggal 31 Desember 2024 dan 2023 : Desember 31, 2024 and 2023 :
2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/ Nilai tercatat/ Cadangan kerugian Nilai tercatat Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/ Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/
Carrying amount penurunan nilai/ Net carrying amount Carrying amount penurunan nilai/ bersih/ Carrying amount penurunan nilai/ Net carrying amount Carrying amount penurunan nilai/ Net carrying amount
Allowance for Allowance for impairment Net carrying amount Allowance for Allowance for impairment
impairment losses losses impairment losses losses
Giro pada Current accounts
Bank Indonesia 448.471.460.904 - 448.471.460.904 - - - - - - 448.471.460.904 - 448.471.460.904 with Bank Indonesia
Giro pada Current accounts
bank lain 41.161.365.858 (10.923.094) 41.150.442.764 - - - - - - 41.161.365.858 (10.923.094) 41.150.442.764 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 365.036.603.644 (1.559.419.972) 363.477.183.672 - - - - - - 365.036.603.644 (1.559.419.972) 363.477.183.672 and other banks
Marketable securities
Efek-efek - bersih 3.034.146.717.732 - 3.034.146.717.732 - - - - - - 3.034.146.717.732 - 3.034.146.717.732 - net
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 1.027.384.624.500 - 1.027.384.624.500 - - - - - - 1.027.384.624.500 - 1.027.384.624.500 agreements to repurchase
Pinjaman yang
diberikan - bersih 10.334.265.900.926 (40.940.862.050) 10.293.325.038.876 55.796.599.053 (9.320.007.283) 46.476.591.770 443.709.526.816 (98.795.544.925) 344.913.981.891 10.833.772.026.795 (149.056.414.258) 10.684.715.612.537 Loans - net
Aset lain-lain 81.969.514.608 (157.076.480) 81.812.438.128 2.545.904.467 - 2.545.904.467 2.113.159.105 - 2.113.159.105 86.628.578.180 (157.076.480) 86.471.501.700 Other assets
Jumlah 15.332.436.188.172 (42.668.281.596) 15.289.767.906.576 58.342.503.520 (9.320.007.283) 49.022.496.237 445.822.685.921 (98.795.544.925) 347.027.140.996 15.836.601.377.613 (150.783.833.804) 15.685.817.543.809 Total
111
Page 566
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 Jumlah/Total
Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/ Nilai tercatat/ Cadangan kerugian Nilai tercatat Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/ Nilai tercatat/ Cadangan kerugian Nilai tercatat bersih/
Carrying amount penurunan nilai/ Net carrying amount Carrying amount penurunan nilai/ bersih/ Carrying amount penurunan nilai/ Net carrying amount Carrying amount penurunan nilai/ Net carrying amount
Allowance for Allowance for impairment Net carrying amount Allowance for Allowance for impairment
impairment losses losses impairment losses losses
Giro pada Current accounts
Bank Indonesia 154.655.829.870 - 154.655.829.870 - - - - - - 154.655.829.870 - 154.655.829.870 with Bank Indonesia
Giro pada Current accounts
bank lain 35.640.519.818 (46.516.216) 35.594.003.602 - - - - - - 35.640.519.818 (46.516.216) 35.594.003.602 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 799.908.158.481 - 799.908.158.481 - - - - - - 799.908.158.481 - 799.908.158.481 and other banks
Marketable securities
Efek-efek - bersih 4.238.049.629.770 - 4.238.049.629.770 - - - - - - 4.238.049.629.770 - 4.238.049.629.770 - net
Transaksi atas efek-efek Receivables on
yang dibeli dengan janji securities purchased
dijual kembali 629.220.960.855 - 629.220.960.855 - - - - - - 629.220.960.855 - 629.220.960.855 under agreements to resell
Pinjaman yang
diberikan - bersih 8.993.872.417.924 (58.196.355.692) 8.935.676.062.232 191.278.578.344 (21.659.551.223) 169.619.027.121 208.314.070.429 (72.656.291.575) 135.657.778.854 9.393.465.066.697 (152.512.198.490) 9.240.952.868.207 Loans - net
Tagihan akseptasi 82.442.582.189 (518.889.233) 81.923.692.956 - - - - - - 82.442.582.189 (518.889.233) 81.923.692.956 Acceptance receivables
Aset lain-lain 92.863.872.542 (201.164.492) 92.662.708.050 3.869.272.691 - - 478.015.352 - 478.015.352 97.211.160.585 (201.164.492) 97.009.996.093 Other assets
Jumlah 15.026.653.971.449 (58.962.925.633) 14.967.691.045.816 195.147.851.035 (21.659.551.223) 169.619.027.121 208.792.085.781 (72.656.291.575) 136.135.794.206 15.430.593.908.265 (153.278.768.431) 15.277.315.139.834 Total
112
Page 567
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam hal terdapat keraguan terhadap kemampuan Where there is doubt on the ability of the borrowers to meet
nasabah untuk melakukan pembayaran kontraktual contractual payments when due, the terms of the loans might be
pada saat jatuh tempo, persyaratan kredit dapat renegotiated based on mutual agreement between the Bank and
dinegosiasikan kembali berdasarkan kesepakatan the borrowers.
antara Bank dan nasabah.
Untuk menjaga kualitas kredit yang baik, maka To maintain good credit quality, monitoring credit quality
pemantauan terhadap kualitas kredit terus dilakukan continues to be carried out regulary, including credit
secara rutin termasuk restrukturisasi kredit yang restructuring affected by Covid-19, credit in collectibillity-2
terdampak oleh Covid-19, dan kredit kolektabilitas-2 (arrears>60 days) and NPL ratio for improving credit quality.
(tunggakan > 60 hari) serta rasio NPL guna
memperbaiki kualitas kredit.
Dengan berakhirnya POJK Stimulus Covid pada With the end of the Covid Stimulus POJK in March 2023, and
Maret 2023, dan sehubungan dengan perkembangan regarding with the rising cases of Covid-19 is getting better,
penyebaran Covid-19 yang semakin membaik terdapat there are several new regulations issued by regulator, such as
beberapa peraturan baru yang dikeluarkan oleh pihak follows :
Regulator, antara lain sebagai berikut :
- POJK No.19/2022 tanggal 27 Oktober 2022 tentang - POJK No.19/2022 dated October 27, 2022 concerning
Implementasi POJK No.48/POJK.03/2020 tentang implementation of POJK No.48/POJK.03/2020
Perlakuan Khusus Untuk Lembaga Jasa Keuangan concerning Special Treatment for Financial Services
Pada Daerah dan Sektor Tertentu di Indonesia Institusions in Certain Regions and Sectors in Indonesia
Yang Terkena Dampak Bencana. Affected by Disasters.
- Keputusan Dewan Komisioner Otoritas Jasa - Decision of the Board of Commissioners of the Financial
Keuangan No.34/KDK.03/2022 tanggal Services Authority No.34/KDK.03/2022 dated November
25 November 2022 tentang Penetapan Sektor 25, 2022 concerning Stipulation of the Sector for Provision
Penyediaan Akomodasi dan Penyedian Makan of Accommodation and Provision of Food and Drink,
Minum, Sektor Tekstil dan Produk Tekstil Serta Textile and Textile Products and Footwear Sectors, Micro,
Alas Kaki, Segmen Usaha Mikro, Kecil dan Small and Medium Enterprises Segments and Bali Province
Menengah, Serta Provinsi Bali Sebagai Sektor dan as Sectors and Regions Requiring Special Treatment
Daerah Yang Memerlukan Perlakuan Khusus Against Credit of Bank Financing.
Terhadap Kredit atau Pembiayaan Bank.
Bank telah mengembangkan pengelolaan risiko kredit Bank has developed credit risik management through credit
dengan melakukan analisis stress testing secara berkala portofolio stress testing analysis and monitoring the results of
dengan berbagai skenario yang relevan terhadap such stress testing.
portofolio kredit serta melakukan monitoring terhadap
hasil stress testing tersebut.
113
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Asumsi dan pertimbangan utama dalam Key assumptions and judgments in determining expected
menentukan kerugian kredit ekspektasian credit loss
Variabel Makro Ekonomi (MEV) Macro Economic Variable (MEV)
Lingkungan ekonomi yang berkembang adalah The developing economic environment is the key determinant of
penentu utama dari kemampuan nasabah Bank untuk the ability of a Bank's customer to meet their obligations as
memenuhi kewajiban mereka saat jatuh tempo. Ini they fall due. It is a fundamental principle of PSAK 109 that
adalah prinsip dasar PSAK 109 bahwa potensi the potential future credit losses should depend not just on the
kerugian kredit di masa depan harus bergantung tidak health of the economy today, but should also take into account
hanya pada kesehatan ekonomi saat ini, tetapi juga potential changes to the economic environment.
harus memperhitungkan kemungkinan perubahan
pada lingkungan ekonomi.
Misalnya, jika Bank mengantisipasi perlambatan For example, if the Bank anticipates a sharp slowdown in the
tajam dalam ekonomi dunia, Bank harus membentuk national or global economy, Bank should make more
lebih banyak cadangan hari ini untuk menyerap provisions today to absorb the credit losses likely to occur in the
kerugian kredit yang kemungkinan akan terjadi dalam near future.
waktu dekat.
Untuk menangkap efek perubahan pada lingkungan To capture the effect of changes to the economic environment,
ekonomi, model Probability of Default (PD) digunakan Probability of Default (PD) model is used to calculate expected
untuk menghitung kerugian kredit ekspektasian, credit loss, by incorporating forward-looking information in the
dengan memasukkan informasi forward looking dalam form of forecasts of the values of economic variables that are
bentuk perkiraan nilai-nilai variabel ekonomi yang likely to have an effect on the repayment ability of the Bank's
kemungkinan akan berdampak pada kemampuan customer.
pembayaran kembali nasabah Bank.
Berbagai MEV digunakan untuk setiap model PD, Various of MEVs are used for each PD model, depending on
tergantung pada hasil analisis statistik kesesuaian the statistical analysis result of appropriateness of the MEV
MEV dengan PD serta konsensus dari pakar kredit. with PD as well as consensus from credit expert. Amongst
Diantaranya adalah suku bunga Bank Indonesia, others are BI rate, gross domestic product (GDP), exchange rate
produk domestik bruto (PDB), nilai tukar (USD-Rp), (USD-Rp), inflation, property price index.
inflasi dan indeks harga properti.
114
Page 569
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank menggunakan metode pemodelan untuk The Banks uses modeling method to forecast the MEV in the
memproyeksikan MEV di masa depan. Bank future. The Bank uses 3 modeling scenarios, i.e. normal, lower
menggunakan 3 skenario untuk pemodelan, yaitu prediction limit and upper prediction limit. The Bank will score
normal, batas prediksi bawah dan batas prediksi atas. each of three scenarios to obtain the base forecast for each
Bank akan memberikan bobot pada ketiga skenario MEV. All projections are updated on a yearly basis.
tersebut untuk memperoleh proyeksi dasar untuk
setiap MEV. Semua proyeksi diperbarui setiap satu
tahun.
Sensitivitas MEV terhadap Expected Credit Loss (ECL) Sensitivity of MEV to Expected Credit Loss (ECL)
Perhitungan ECL bergantung pada beberapa variabel The ECL calculation relies on multiple variables and is
dan pada dasarnya tidak linier dan tergantung pada inherently non-linear and portfolio-dependent, which implies
portofolio, yang menyiratkan bahwa tidak ada analisis that no single analysis can fully demonstrate the sensitivity of
tunggal yang dapat sepenuhnya menunjukkan the expected credit loss to changes in the MEVs. The Bank
sensitivitas kerugian kredit ekspektasian terhadap believes that sensitivity should be performed to all variables,
perubahan dalam MEV. Bank berkeyakinan bahwa instead of single variable, as this aligns with the multi-variable
sensitivitas harus dilakukan terhadap seluruh variabel, nature of the ECL calculation.
alih-alih variabel tunggal, karena hal ini sejalan
dengan sifat multi-variabel dari perhitungan ECL.
Risiko likuiditas Liquidity risk
Risiko terjadinya kerugian yang merupakan akibat dari The risk of loss resulting from the gap between short-term funding
adanya kesenjangan antara sumber pendanaan yang and non-current assets. The size of the liquidity risk is
pada umumnya berjangka pendek dan aset yang pada determined, i.e. :
umumnya tidak lancar. Besar kecilnya risiko likuiditas
ditentukan antara lain :
- Kecermatan dalam perencanaan arus kas atau arus - Accuracy in cash flow or flow of fund planning based on
dana berdasarkan prediksi pembiayaan dan prediksi financing and fund growth prediction, include observe the fund
pertumbuhan dana termasuk mencermati tingkat rate volatility;
fluktuasi dana;
- Ketepatan dalam mengatur struktur dana termasuk - The precision in managing the fund structure, including the
kecukupan dana; adequacy of funding;
- Ketersediaan aset yang siap dikonversikan menjadi - The availability of assets that are ready to be converted into
kas; dan cash; and
- Kemampuan menciptakan akses ke pasar antar bank - Ability to create access to the interbank market or other funding
atau sumber dana lainnya. sources.
115
Page 570
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Apabila kesenjangan tersebut cukup besar maka akan If the gap is large enough it will reduce the Bank ability to meet its
menurunkan kemampuan Bank untuk memenuhi liabilities at maturity. Therefore, liquidity management is needed
kewajibannya pada saat jatuh tempo. Oleh karena itu to anticipate liquidity risk, which is a part of the liability
untuk mengantisipasi terjadinya risiko likuiditas, maka management.
diperlukan manajemen likuiditas, yang merupakan
bagian dari pengelolaan liabilitas.
Kebijakan likuiditas Bank ditujukan untuk memastikan The Bank's liquidity policies are aimed at ensuring that fund
bahwa kebutuhan dana dapat dipenuhi, baik untuk requirements can be fulfilled, either to pay deposits at maturity or
membayar deposito pada saat jatuh tempo atau untuk to fulfill additional loans of unused facilities .
memenuhi fasilitas kredit yang belum digunakan.
Pengelolaan dan pemantauan posisi likuiditas Bank Maintaining and monitoring the Bank's liquidity position is the
berada dalam tanggung jawab Satuan Kerja Likuiditas responsibility of the Liquidity Unit while measuring and
sedangkan pengukuran serta analisa terhadap kondisi analysing on liquidity condition is the responsibility of the Risk
likuiditas menjadi tugas Divisi Manajemen Risiko Management Division which among others include liquidity stress
diantaranya stress test likuiditas berdasarkan skenario test based on scenarios and preparing risk profile related to
dan pembuatan profil risiko yang terkait likuiditas. liquidity risk.
Pengelolaan kelebihan dana likuiditas yang tidak Managing the excess of liquidity fund which are not absorbed by
terserap penyaluran kredit teroptimalisasi melalui credits will be optimized through managing treasury. Most of the
pengelolaan treasury. Sebagian besar kelebihan dana excess of liquidity will be placed in short-term and secured
likuiditas tersalurkan melalui instrumen-instrumen yang instruments. In general, the Bank's liquidity condition is well
berjangka pendek dan aman. Umumnya, kondisi maintained where the customers withdrawal can be fulfilled while
likuiditas bank terjaga baik dimana penarikan dana the excess fund can be optimized with optimum return.
nasabah dapat terpenuhi sekaligus kelebihan dana
teroptimalkan dengan imbal hasil yang optimal.
Sumber dana dan waktu jatuh tempo deposito dikelola Sources of funds and maturity dates of deposits are managed to
untuk menghindari adanya dana yang idle dan avoid idle funds and determine the appropriate liquidity level and
menentukan jumlah serta instrumen aset likuid yang liquid asset instrument to ensure a sustainable liquidity level.
tepat untuk menjamin tingkat likuiditas yang terkendali
secara terus menerus.
116
Page 571
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel berikut ini menggambarkan analisis jatuh tempo aset dan liabilitas Bank The following table illustrates the maturity profile analysis of the Bank's assets and liabilities according
dihitung berdasarkan sisa periode jatuh tempo kontrak pada tanggal laporan posisi to their remaining maturity period at the statements of financial position date :
2024
(dalam jutaan Rupiah/ in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 225.010 225.010 - - - - - Cash
Giro pada Bank Indonesia 448.471 448.471 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 41.161 41.161 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 365.037 - 359.955 5.082 - - - and other banks
Efek-efek 3.034.146 - - 170.629 577.290 554.436 1.731.791 Marketable securities
Efek-efek yang dijual Securities sold under under agreements
dengan janji dibeli kembali 1.027.385 - 1.027.385 - - - - to repurchase
Kredit yang diberikan 10.833.772 - 330.046 746.713 897.285 1.118.384 7.741.344 Loans
Aset tetap - neto 566.903 566.903 - - - - - Fixed assets - net
Aset takberwujud - neto 12.727 12.727 - - - - - Intangible assets - net
Aset hak-guna - neto 1.074 1.074 - - - - Right-of-use assets - net
Aset pajak tangguhan - neto 6.045 - - - - - 6.045 Deferred tax assets - net
Aset lain-lain 86.629 - 1.800 3.317 3.695 9.021 68.796 Other assets
16.648.361 1.295.347 1.719.186 925.741 1.478.270 1.681.841 9.547.976
Cadangan kerugian penurunan nilai (150.783) Allowance for impairment losses
16.497.578
117
Page 572
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
(dalam jutaan Rupiah/ in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 12.128 12.128 - - - - - Liabilities immediately payable
Giro 1.227.183 1.227.183 - - - - - Current accounts
Tabungan 3.641.877 - 3.629.582 5.179 2.629 1.546 2.941 Savings deposits
Deposito berjangka 5.421.713 - 4.387.422 914.691 79.407 36.901 3.292 Time deposits
Simpanan dari bank lain 53.620 2.320 51.300 - - - - Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 971.687 - 971.687 - - - - agreements to repurchase
Utang pajak 17.974 17.974 - - - - - Taxes payable
Liabilitas lain-lain 143.433 100.862 42.294 277 - - - Other liabilities
11.489.614 1.348.338 9.082.285 920.147 82.036 38.447 6.233
Perbedaan jatuh tempo 5.007.964 (52.991) (7.363.099) 5.594 1.396.234 1.643.394 9.541.743 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 5.007.964 for impairment losses
118
Page 573
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah/ in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 165.845 165.845 - - - - - Cash
Giro pada Bank Indonesia 154.656 154.656 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 35.641 35.641 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 799.908 - 799.908 - - - - and other banks
Efek-efek 4.238.050 - 51.381 29.720 5.036 54.306 4.097.607 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 629.221 - 114.478 192.684 253.497 68.562 - under agreements to resell
Kredit yang diberikan 9.393.465 - 505.710 490.557 722.348 857.982 6.816.868 Loans
Tagihan akseptasi 82.443 - 47.746 34.697 - - - Acceptance receivables
Aset tetap - neto 561.736 561.736 - - - - - Fixed assets - net
Aset takberwujud - neto 16.479 16.479 - - - - - Intangible assets - net
Aset hak-guna - neto 1.555 - - - - 1.555 - Right-of-use assets - net
Aset lain-lain 97.211 - 58.920 2.701 4.567 5.303 25.720 Other assets
16.176.210 934.357 1.578.143 750.359 985.448 987.708 10.940.195
Cadangan kerugian penurunan nilai (153.279) Allowance for impairment losses
16.022.931
119
Page 574
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah/ in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 12.282 12.282 - - - - - Liabilities immediately payable
Giro 1.227.209 1.227.209 - - - - - Current accounts
Tabungan 3.711.844 - 3.694.842 1.738 3.168 4.638 7.458 Savings deposits
Deposito berjangka 5.815.320 - 4.861.308 834.940 59.740 59.026 306 Time deposits
Simpanan dari bank lain 13.415 4.571 8.844 Deposits from other banks
Liabilitas akseptasi 82.443 - 47.746 34.697 - - - Acceptance liabilities
Utang pajak 20.432 20.432 - - - - - Taxes payable
Liabilitas pajak tangguhan - neto 22.220 - - - - - 22.220 Deferred tax liabilities - net
Liabilitas lain-lain 240.233 197.121 42.118 994 - - - Other liabilities
11.145.398 1.461.615 8.654.858 872.369 62.908 63.664 29.984
Perbedaan jatuh tempo 4.877.533 (527.258) (7.076.715) (122.010) 922.540 924.044 10.910.211 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.877.533 for impairment losses
120
Page 575
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko pasar Market risk
Risiko pasar merupakan risiko yang timbul karena Market risk is the risk arising from movement in market variables
adanya pergerakan faktor pasar dari portofolio yang in portfolios held by the Bank that could incur losses for the Bank
dimiliki oleh Bank, yang dapat merugikan Bank (adverse (adverse movement). Market variables are defined as interest rates.
movement). Yang dimaksud dengan faktor pasar adalah
suku bunga.
Bank saat ini belum melakukan aktivitas trading Bank is currently has not carrying out trading activities so that only
sehingga hanya melakukan pengelolaan terhadap carry out manages the banking book portfolio by monitoring mark
portofolio banking book dengan memantau pergerakan to market price movements on the securities portfolio which owned
harga mark to market pada portofolio surat berharga yang by the Bank.
dimiliki oleh Bank.
Risiko suku bunga timbul dari berbagai layanan Interest rate risk arises from various banking services provided by
perbankan Bank bagi nasabah termasuk deposito, kredit the Bank for its customers, including deposits, loans and current
yang diberikan dan fasilitas giro. Bank juga melakukan account facilities. The Bank also conduct limited investment
aktivitas investasi terbatas untuk kepentingan sendiri. activities for its own purposes.
Bank melakukan pengukuran risiko suku bunga dengan The Bank performs interest rate risk monitoring by utilizing a
menggunakan metodologi yang dapat mengidentifikasi methodology which can identify the risk of the interest rate on the
risiko suku bunga dari portofolio aset dan kewajiban asset portfolio and liabilities that are sensitive to interest rate
yang sensitif terhadap perubahan suku bunga serta fluctuation and can determine the risk exposure of the Bank.
menentukan besaran risiko terhadap Bank.
Dalam rangka mengantisipasi Risiko Pasar atas In order to anticipate Market Risk on foreign currency transactions
transaksi mata uang asing dan transaksi surat berharga, and securities transactions, monitoring and management of the net
dilakukan pemantauan dan pengelolaan posisi devisa foreign exchange position (PDN) is carried out so that the exchange
netto (PDN) agar posisi nilai tukar dapat saling tutup rate position can be mutually close or hedge as well as stress testing
atau lindung nilai serta adanya stress testing untuk to ensure that the Bank's capital can cover Market Risk exposure,
memastikan modal Bank dapat mengcover eksposur and determine securities transaction limits.
Risiko Pasar, dan melakukan penetapan limit transaksi
surat berharga.
ALCO secara berkala memantau perkembangan pasar ALCO periodically monitors market developments and adjusts
dan menyesuaikan tingkat suku bunga simpanan dan deposit and credit interest rates, as well as monitors movements in
kredit, serta memantau pergerakan tingkat suku bunga reference interest rates and interest rates offered by competing banks.
acuan dan suku bunga yang ditawarkan bank pesaing.
Tabel di bawah ini merupakan kisaran tingkat bunga per The table below summarizes the range of interest rates per annum
tahun untuk aset dan liabilitas yang signifikan untuk for significant assets and liabilities for the years ended December 31,
tahun yang berakhir pada tanggal 31 Desember 2024 2024 and 2023 :
dan 2023 :
121
Page 576
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Aset Assets
Current accounts with other
Giro pada bank lain 0,02% - 0,47% 0,01% - 0,44% banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 0,92% - 6,18% 0,79% - 5,74% Indonesia and other banks
Efek-efek 4,90% - 10,50% 4,55% - 10,25% Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,63% - 9,50% - agreements to repurchased
Tagihan atas efek-efek yang Receivables on securities
dibeli dengan janji dijual purchased under agreements
kembali - 6,30% - 6,45% to resell
Kredit yang diberikan 3,67% - 18,21% 3,88% - 20,30% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
- Giro 0,01% - 4,25% 0,01% - 3,00% - Current account
- Tabungan 0,05% - 1,25% 0,05% - 1,25% - Saving deposits
- Deposito berjangka 0,25% - 6,50% 0,25% - 4,25% - Time deposits
Simpanan dari bank lain Deposits from other banks
- Giro 0,18% - 1,30% 0,19% - 0,75% - Current account
- Tabungan 0,75% 0,75% - Saving deposits
- Deposito berjangka 3,25% 3,25% - 4,25% - Time deposits
Liabilities efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 6,18% - 6,60% - agreements to repurchase
122
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat The following table summarizes the Bank's exposure to the interest rate risk (gross)
suku bunga (bruto ) (tidak diaudit): (unaudited):
2024
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 448.471 - - - - - - - - 448.471 Bank Indonesia
Current accounts with
Giro pada bank lain 41.161 - - - - - - - - 41.161 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 365.037 - - - - - - - - 365.037 and other banks
Efek-efek - - - - - 170.629 1.131.726 19.793 1.711.998 3.034.146 Marketable securities
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali - - - - 1.027.385 - - - - 1.027.385 agreements to repurchase
Kredit yang diberikan 330.046 746.713 2.015.669 7.741.344 - - - - - 10.833.772 Loans
Aset lain - lain 1.791 3.158 12.191 28.589 9 159 525 2.414 37.793 86.629 Other assets
1.186.506 749.871 2.027.860 7.769.933 1.027.394 170.788 1.132.251 22.207 1.749.791 15.836.601
123
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.227.182 - - - - - - - - 1.227.182 Current accounts
Tabungan 3.629.582 5.179 4.175 2.941 - - - - - 3.641.877 Savings deposits
Deposito berjangka 4.387.422 914.691 116.308 3.292 - - - - - 5.421.713 Time deposits
Simpanan dari Deposits from
bank lain 53.620 - - - - - - - - 53.620 other banks
Liabilitas efek-efek Liabilities on securities
yang dijual dengan sold under agreements
janji dibeli kembali 971.687 - - - - - - - - 971.687 to repurchase
10.269.493 919.870 120.483 6.233 - - - - - 11.316.079
Jumlah gap repricing Total repricing gap of
suku bunga (9.082.987) (169.999) 1.907.377 7.763.700 1.027.394 170.788 1.132.251 22.207 - 4.520.522 interest rate
124
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 154.656 - - - - - - - - 154.656 Bank Indonesia
Current accounts with
Giro pada bank lain 35.641 - - - - - - - - 35.641 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 799.908 - - - - - - - - 799.908 and other banks
Efek-efek - - - - 51.381 29.720 59.342 4.097.607 4.238.050 Marketable securities
Tagihan efek-efek yang Receivables on securities
dibeli dengan janji purchased under
dijual kembali 114.478 192.684 322.059 - - - - - - 629.221 agreements to resell
Kredit yang diberikan 505.710 490.557 1.580.330 6.816.868 - - - - - 9.393.465 Loans
Tagihan akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance receivables
Aset lain - lain 3.258 2.701 9.870 25.720 127 736 144 54.655 - 97.211 Other assets
1.661.397 720.639 1.912.259 6.842.588 51.508 30.456 59.486 4.152.262 - 15.430.595
125
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The original financial statements included
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.227.209 - - - - - - - - 1.227.209 Current accounts
Tabungan 3.694.842 1.738 7.806 7.458 - - - - - 3.711.844 Savings deposits
Deposito berjangka 4.861.308 834.940 118.766 306 - - - - - 5.815.320 Time deposits
Simpanan dari Deposits from
bank lain 13.415 - - - - - - - - 13.415 other banks
Liabilitas akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance liabilities
9.844.520 871.375 126.572 7.764 - - - - - 10.850.231
Jumlah gap repricing Total repricing gap of
suku bunga (8.183.123) (150.736) 1.785.687 6.834.824 51.508 30.456 59.486 4.152.262 - 4.580.364 interest rate
126
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors showing how profit
menunjukkan bagaimana laba rugi dan ekuitas dapat or loss and equity could be affected by changes in the relevant risk
dipengaruhi oleh perubahan dari beberapa faktor risiko factor are described in the following paragraphs. In general,
yang diuraikan di paragraf di bawah ini. Secara umum, sensitivity is estimated by comparing an initial value to the value
sensitivitas diestimasi dengan membandingkan suatu derived after a specified change in the market factor, assuming all
nilai awal ke nilai tertentu setelah perubahan tertentu other variables are constant. The sensitivity of the statement of
dari faktor pasar, dengan mengasumsikan seluruh income is the effect of the assumed changes in interest rates on the
variabel lainnya tetap. Sensitivitas atas laba rugi profit or loss for a period, based on the floating rate trading and
merupakan efek atas perubahan estimasi suku bunga atas non-trading financial assets and liabilities held by the Bank as at
laba rugi untuk suatu periode, berdasarkan nilai suku December 31, 2024 and 2023. The sensitivity of the statements of
bunga mengambang atas aset dan liabilitas yang profit or loss and other comprehensive income are calculated by
diperdagangkan dan tidak diperdagangkan yang dimiliki revaluing fixed rate Financial Assets measured at fair value
Bank pada tanggal 31 Desember 2024 dan 2023. Analisis through profir or loss (FVTPL), as at December 31, 2024 and 2023
sensitivitas atas laporan laba rugi dan penghasilan for the effects of the assumed changes in interests rates. The total
komprehensif lain dihitung dengan menilai kembali sensitivity of the statement of comprehensive income is based on the
perubahan estimasi suku bunga tetap atas Aset keuangan assumption that there are parallel shifts in the yield curve.
yang diukur pada nilai wajar melalui laba rugi (FVTPL)
pada tanggal 31 Desember 2024 dan 2023. Jumlah
sensitivitas atas laporan laba rugi dan penghasilan
komprehensif lain didasarkan pada asumsi bahwa
terdapat perubahan paralel dalam kurva penghasilan.
Tabel di bawah ini menunjukkan sensitivitas dari The table below demonstrates the sensitivity of the Bank's
laporan laba rugi dan penghasilan komprehensif lain statement of profit or loss and other comprehensive income to
Bank terhadap kemungkinan perubahan wajar atas suku reasonably possible changes in interest rates for fixed rate financial
bunga untuk aset dan liabilitas keuangan dengan suku assets and liabilities as at December 31, 2024 and 2023 :
bunga tetap pada tanggal 31 Desember 2024 dan 2023 :
Dampak ke laporan laba rugi dan
penghasilan komprehensif lain/
Impact to statement of profit or loss
Perubahan basis and other comprehensive income
point/ (dalam jutaan Rupiah/
Change in basis point in million Rupiah)
2024 2023
+1,00% 27.485 4.281
-1,00% (27.485) (4.281)
Risiko operasional Operational risk
Risiko operasional adalah risiko yang disebabkan oleh Operational risk is a risk incurred by insufficient and or
kurangnya dan atau tidak berfungsinya proses internal, malfunction of internal processes, human error, system failure, or
kesalahan manusia, kegagalan sistem, atau adanya external problems that affect the Bank's operation.
problem eksternal yang mempengaruhi operasional
Bank.
127
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Metode yang digunakan Bank untuk melakukan The method used by the Bank to measure operational risk is using
pengukuran terhadap risiko operasional adalah the Risk Self Assessment method, in this case the Bank will identify
menggunakan metode Risk Self Assessment , dalam hal ini risk events and then measure and monitor the risk event against
Bank akan melakukan identifikasi atas kejadian berisiko risk appetite threshold set by the Bank, if it exceeds the risk appetite
(risk event ) kemudian dilakukan pengukuran dan threshold limit, the Risk Management Department recommends
pemantuan risk event tersebut terhadap risk appetite controls to minimize operational risk exposure.
treshold yang telah ditetapkan oleh Bank), apabila
melewati limit risk appetite treshold , Bagian Manajemen
Risiko merekomendasikan pengendalian guna
meminimalkan eksposur risiko operasional.
Selain metode diatas, Bank juga menerapkan LED (loss Apart from the above methods, Bank Mestika also applies LED
event database ), yang bertujuan untuk memantau, (loss event database), which aims to monitor, record and analyze
mencatat dan menganalisis kejadian operasional yang operational events that occur and cause losses. This data is one of
terjadi dan menimbulkan kerugian. Data tersebut sebagai the indicators used in calculating RWA for operational risk using a
salah satu indikator yang dipergunakan dalam standard approach.
perhitungan ATMR untuk risiko operasional dengan
menggunakan pendekatan standar.
Pengukuran terhadap keamanan siber Bank dilakukan Measurement of the Bank's cyber security is carried out by
dengan mengukur tingkat keamanan siber dengan measuring the level of cyber security by assessing the inherent risks
melakukan penilaian pada risiko inheren terkait related to the Bank's cyber security, the quality of implementing
keamanan siber Bank, kualitas penerapan manajemen risk management related to cyber security and the quality of
risiko terkait keamanan siber dan kualitas penerapan implementing the cyber resilience process.
proses ketahanan siber.
Pengembangan produk/ aktivitas baru pada Bank akan The development of new products/activities at Bank will go
melalui proses manajemen risiko. Bank telah memiliki through a risk management process. The Bank has policies and
kebijakan dan prosedur untuk memastikan produk/ procedures to ensure that new products/activities have adequate
aktivitas baru tersebut memiliki kontrol dan mitigasi risk control and mitigation to minimize risks that may arise so as
risiko yang memadai guna meminimalisir risiko yang not to significantly affect the Bank's risk profile.
mungkin akan timbul agar tidak mempengaruhi profil
risiko Bank secara signifikan.
Risiko kepatuhan Compliance risk
Risiko kepatuhan merupakan risiko yang disebabkan Compliance risk is the risk caused by the Bank's non-compliance or
Bank tidak mematuhi atau tidak melaksanakan non-application of the prevailing regulations. In practice,
peraturan perundang-undangan dan ketentuan lain yang compliance risk is inherent to the Bank's risk related to the
berlaku. Pada praktiknya, risiko kepatuhan melekat pada regulations, prudential provisions and other provisions, such as :
risiko Bank yang terkait pada peraturan perundang-
undangan, ketentuan kehati-hatian dan ketentuan lain
yang berlaku, seperti:
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Risiko kredit terkait dengan ketentuan Kewajiban - Credit risk related to Capital Adequacy Ratio (CAR), Asset
penyediaan Modal Minimum (KPMM), Kualitas aset, Quality, Allowance for Impairment Losses, and Legal Lending
Pembentukan Cadangan Kerugian Penurunan Nilai Limit (LLL) regulations.
(CKPN), Batas Maksimum Pemberian Kredit
- Risiko lain yang terkait dengan ketentuan eksternal - Other risks related to external and internal regulations.
dan internal.
Pada tanggal 31 Desember 2024 dan 2023, Bank telah As at December 31, 2024 and 2023, the Bank has complied the
memenuhi rasio sesuai yang diisyaratkan oleh Otoritas ratio as required by Financial Services Authority.
Jasa Keuangan.
Bank mengelola risiko kepatuhan dengan melakukan The Bank manages its compliance risk by performing
penelaahan secara komprehensif untuk memastikan comprehensive review to ensure that Bank's Standard Operating
kesesuaian kebijakan standar operasi dan prosedur serta Procedures and new product development conform with external
pengembangan produk baru dengan peraturan eksternal. regulations.
Satuan Kerja Kepatuhan juga telah melaksanakan The Compliance Unit has also evaluated systems and procedures
pengkajian sistem dan prosedur terhadap rencana relating to new or revised policies and decisions to ensure their
kebijakan dan rancangan keputusan dalam rangka compliance with the applicable regulations. Furthermore, the Bank
mencegah penyimpangan terhadap peraturan perundang- has also perform compliance function including :
undangan lain yang berlaku. Di samping itu, Bank juga
melaksanakan fungsi kepatuhan meliputi tindakan
untuk :
- Mewujudkan terlaksananya budaya kepatuhan pada - To create compliance culture in all level of organization and
semua tingkatan organisasi dan kegiatan usaha Bank; Bank's business activities;
- Mengelola risiko kepatuhan yang dihadapi oleh Bank; - Manages compliance risk faced by the Bank; managing
tindakan mengelola risiko kepatuhan dilaksanakan compliance risk is based on Financial Services Authority's
dengan mengacu pada ketentuan Otoritas Jasa regulation about Risk Management for the Conventional
Keuangan mengenai Manajemen Risiko bagi Bank Bank ;
Umum;
- Memastikan agar kebijakan, ketentuan, sistem dan - Ensure policies, regulations, systems and procedures and
prosedur serta kegiatan usaha yang dilakukan oleh business activities of the Bank are according to regulations of
Bank telah sesuai dengan ketentuan Bank Indonesia, Bank Indonesia, Financial Services Authority, applicable law
Otoritas Jasa Keuangan dan peraturan perundang- and regulation; and
undangan yang berlaku; dan
- Memastikan kepatuhan Bank terhadap komitmen - Ensure compliance of the Bank about Bank's commitments to
yang dibuat oleh Bank kepada Bank Bank Indonesia and/or other monitoring authority.
Indonesia,dan/atau otoritas pengawas lain yang
berwenang.
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko hukum Legal risk
Risiko hukum adalah risiko yang disebabkan oleh Legal risk is the risk raised by weakness in juridicial aspects of the
adanya kelemahan aspek yuridis dalam bisnis, yang business, which could be caused by legal claims, non-existence of
antara lain disebabkan adanya tuntutan hukum, supported regulation or weaknesses in agreements, such a
ketiadaan peraturan perundang-undangan yang unfulfilled terms and conditions in contracts and binding collateral
mendukung, atau kelemahan perikatan seperti tidak which is not complete.
dipenuhinya syarat sahnya kontrak dan pengikatan
agunan yang tidak sempurna.
Bank mengelola risiko hukum dengan memastikan Legal risks are managed by ensuring that all activities and business
seluruh aktivitas dan hubungan kegiatan usaha Bank relationships between the Bank with third parties are based on rules
dengan pihak ketiga didasarkan pada aturan dan and conditions which able to protecting the Bank's interests from a
persyaratan yang dapat melindungi kepentingan Bank legal perspective.
dari segi hukum.
Dalam rangka pengendalian risiko terutama atas produk In order to control risk, especially regarding products and/or
dan/atau aktivitas yang dilakukan, Bank memiliki activities carried out, the Bank has a coordination mechanism
mekanisme koordinasi antara unit bisnis, Legal, SKMR, between business units, Legal, SKMR and SKK in conducting
dan SKK dalam melakukan kajian atas Produk dan/ reviews of these Products and/or Activities both from a juridical
atau Aktivitas tersebut baik dari aspek yuridis (hukum), (legal) aspect, compliance with provisions and provisions. OJK,
pemenuhan ketentuan baik ketentuan OJK, Bank Bank Indonesia and applicable statutory provisions, identify risks
Indonesia maupun ketentuan perundang-undangan yang and design effective and adequate controls.
berlaku, identifikasi risiko dan desain pengendalian yang
efektif dan memadai.
Risiko strategik Strategic risk
Risiko strategik adalah risiko yang antara lain Strategic risk is the risk that is caused by inappropriate
disebabkan adanya penetapan dan pelaksanaan strategi determination and implementation of the Bank strategy,
Bank yang tidak tepat, pengambilan keputusan bisnis inappropriate business decisions or being unresponsive to external
yang tidak tepat atau kurang responsifnya Bank terhadap changes. Here are the factors that influence the strategic risk that
perubahan eksternal. Berikut adalah faktor-faktor yang the Bank's vision, strategic plan, changes in ownership and new
mempengaruhi risiko strategis yaitu visi Bank, rencana product launches.
strategis, perubahan kepemilikan dan peluncuran produk
baru.
Bank mengelola risiko strategis melalui proses The Bank manages strategic risk through a consideration of, and
pertimbangan dan pengambilan keputusan setiap decision making process regarding every strategic policy in a
kebijakan strategis secara kolektif dan komprehensif oleh collective and comprehensive manner performed by the established
Direksi dan Komite-Komite yang telah dibentuk. Bank's Directors and Committees.
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko yang antara lain disebabkan Reputational risk is the risk that is caused by negative publicity
oleh adanya publikasi negatif yang terkait dengan related to the business activity of the Bank or negative perception of
kegiatan usaha Bank atau persepsi negatif terhadap the Bank.
Bank mengelola risiko reputasi dengan memastikan The Bank manages its reputational risk by ensuring that its
kesesuaian antara aktivitas kegiatan usaha Bank bersama- business activities are in conformity with its other activities, so as to
sama dengan aktivitas lain sehingga reputasi Bank tetap maintain the Bank's reputation.
terjaga.
38. MANAJEMEN MODAL 38. CAPITAL MANAGEMENT
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank’s capital management policy
pengelolaan modal adalah untuk memastikan bahwa are to ensure that the Bank has a strong capital to support the
Bank memiliki modal yang kuat untuk mendukung Bank’s currently business expansion strategy , to sustain future
strategi pengembangan ekspansi usaha Bank saat ini dan development of the business, to meet regulator capital adequacy
mempertahankan kelangsungan pengembangan di masa requirements and also to ensure the efficiency of Bank’s capital
mendatang serta untuk memenuhi ketentuan kecukupan structure.
permodalan yang ditetapkan oleh regulator serta
memastikan agar struktur permodalan Bank telah efisien.
Bank menyusun Rencana Permodalan berdasarkan Bank undertakes Capital Planning based on assessment and review
penilaian dan penelaahan atas kebutuhan kecukupan of the capital situation in terms of the legal capital adequacy
permodalan yang dipersyaratkan dan requirement, combined with assessment of economic outlooks.
mengkombinasikannya dengan tinjauan perkembangan Bank will continue to link financial and capital adequacy goals to
ekonomi terkini. Bank senantiasa akan menghubungkan risk which can be tolerated through the capital planning process
tujuan keuangan dan kecukupan modal terhadap risiko method as well as assess the businesses based on Bank’s capital and
yang dapat ditoleransi melalui proses perencanaan liquidity requirements.
modal, begitu pula dengan bisnis yang disesuaikan
dengan tingkat permodalan dan persyaratan likuiditas
Bank.
Rencana Permodalan disusun oleh Dewan Direksi Capital Planning is prepared by the Board of Directors as part of
sebagai bagian dan Rencana Bisnis Bank dan disetujui Bank’s business plan and is approved by the Board of
oleh Dewan Komisaris. Perencanaan ini diharapkan Commissioners. Capital Planning ensures that adequate levels of
akan memastikan tersedianya modal yang cukup dan capital and strong mix of the different components of capital are
terciptanya struktur permodalan yang kuat guna maintained to support business growth in the future.The capital
mendukung pertumbuhan bisnis ke depan. Kebutuhan needs of the Bank are discussed and planned on a routine basis
permodalan Bank direncanakan dan didiskusikan secara supported by data analyses.
rutin yang didukung dengan data-data analisis.
Otoritas Jasa Keuangan (OJK) menentukan dan Financial Services Authority (OJK) sets and monitors capital
mengawasi kebutuhan modal Bank. Bank diwajibkan requirements for the Bank. The Bank is required to comply with
untuk mentaati peraturan yang berlaku dalam hal ini prevailing regulation in respect of regulatory capital. The Bank's
modal yang diwajibkan regulator. Pendekatan Bank approach to capital management is driven by bank's strategic and
terhadap pengelolaan modal ditentukan oleh strategi dan organisational requirements, taking into account regulatory,
persyaratan organisasi bank, dengan memperhitungkan economic and commercial environment.
peraturan, serta keadaan ekonomi dan komersial.
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PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank mematuhi semua persyaratan modal yang Bank has complied with all capital requirements which are set by
ditetapkan oleh pihak regulator sepanjang periode regulator throughout the reporting period, particularly regarding
pelaporan, khususnya berkenaan dengan perhitungan Capital Adequacy Ratio (CAR) and calculation of Risk Weighted
Kewajiban Penyediaan Modal Minimum (KPMM) dan Assets (RWA).
Aktiva Tertimbang Menurut Risiko (ATMR).
Kebijakan Bank adalah menjaga modal yang kuat untuk The Bank's policy is to maintain a strong capital base in order to
menjaga kepercayaan pemodal, kreditur dan pasar dan maintain investor, creditor and market confidence and to sustain
untuk mempertahankan perkembangan bisnis di masa future development of business. The impact of the level of capital on
depan. Pengaruh tingkat modal terhadap tingkat shareholders' return (earnings) is also recognised and the Bank also
pengembalian (pendapatan) ke pemegang saham juga recognise the need to maintain a balance between the higher return
diperhitungkan dan Bank juga memahami perlunya that might be possible with greater gearing and the advantages and
menjaga keseimbangan antara tingkat pengembalian security level afforded by a strong capital position.
yang tinggi, yang dimungkinkan dengan gearing yang
lebih besar 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 to monitor its
diwajibkan regulator untuk memantau permodalan Bank capital base, and these capital ratios remain the industry standards
dan rasio-rasio modal ini tetap menjadi standar industri for measuring capital adequacy. Financial Service Authority’s
untuk mengukur kecukupan modal. Pendekatan OJK approach to such measurement is primarily based on monitoring
untuk pengukuran ini terutama didasarkan pada the relationship of the Bank’s risk profile with the available capital.
pemantauan hubungan antara profil risiko Bank dengan The Bank is required to provide minimum capital based on the risk
ketersediaan modal. Bank wajib menyediakan modal profile.
minimum sesuai profil risiko.
Penyediaan modal minimum sebagaimana dimaksud Minimum capital requirements are as follows :
ditetapkan sebagai berikut :
- Untuk profil risiko peringkat 1 (satu), modal minimum - For banks with risk profile rating 1 (one), the minimum capital
terendah yang wajib dimiliki adalah 8% dari Aset requirement is 8% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
- Untuk profil risiko peringkat 2 (dua), modal minimum - For banks with risk profile rating 2 (two), the minimum capital
terendah yang wajib dimiliki adalah 9% sampai requirement is 9% to less than 10% of Risk Weighted Asset;
dengan kurang dari 10% dari Aset Tertimbang
Menurut Risiko;
- Untuk profil risiko peringkat 3 (tiga), modal minimum - For banks with risk profile rating 3 (three), the minimum
terendah yang wajib dimiliki adalah 10% sampai capital requirement is 10% to less than 11% of Risk Weighted
dengan kurang dari 11% dari Aset Tertimbang Asset;
Menurut Risiko;
- Untuk profil risiko peringkat 4 (empat) atau 5 (lima), - For banks with risk profile rating 4 (four) or 5 (five), the
modal minimum terendah yang wajib dimiliki adalah minimum capital requirement is 11% to less than 14% of Risk
11% sampai dengan kurang dari 14% dari Aset Weighted Asset.
Tertimbang Menurut Risiko.
132
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Posisi modal yang diwajibkan regulator Bank sesuai The Bank's regulatory capital position under prevailing Financial
peraturan Otoritas Jasa Keuangan yang berlaku pada Services Authority regulation as at December 31, 2024 and 2023,
tanggal 31 Desember 2024 dan 2023 adalah sebagai was as follows :
berikut :
2024 2023
Modal inti (Tier 1) Core capital (Tier 1)
Modal inti utama (CET 1) 5.058.298 4.868.790 Common Equity Tier (CET 1)
Modal inti tambahan (AT 1) - - Tier II
5.058.298 4.868.790
Modal pelengkap (Tier 2) 108.938 95.342 Supplementary capital (Tier 2)
Jumlah modal 5.167.236 4.964.132 Total capital
ATMR RWA
Risiko kredit 10.762.904 9.185.171 Credit risk
Risiko pasar 14.006 20.148 Market risk
Risiko operasional 724.671 737.352 Operational risk
Jumlah ATMR 11.501.581 9.942.671 Total RWA
Rasio KPMM CAR ratio
Rasio CET 1 43,98% 48,97% CET 1 ratio
Rasio tier 1 43,98% 48,97% Tier 1 ratio
Rasio tier 2 0,95% 0,96% Tier 2 ratio
Rasio KPMM 44,93% 49,93% CAR ratio
Rasio KPMM untuk risiko kredit CAR of credit risk
dan risiko operasional 44,98% 50,03% and operational risk
Rasio KPMM yang diwajibkan 9,30% 9%-<10% Minimum CAR ratio required
Otoritas Jasa Keuangan (OJK) berwenang menetapkan Financial Services Authority (OJK) is authorised to stipulate
modal minimum lebih besar dari modal minimum dalam minimum capital greater than minimum capital in case of OJK
hal OJK menilai suatu bank menghadapi potensi assesses a bank as facing potential losses which requires a larger
kerugian yang membutuhkan modal lebih besar. capital.
Berdasarkan self-assessment Bank, pada tanggal Based on its self-assessment, as at December 31, 2024 the Bank risk
31 Desember 2024 profil risiko Bank dinilai berada pada profile is assessed to be in rating 2 (Low to Moderate) Therefore,
peringkat 2 (Low to Moderate) Oleh karena itu, Bank the Bank is required to provide a minimum capital of 9% to less
berkewajiban untuk memenuhi modal minimum sebesar than 10%. The Bank Capital Adequate Ratio was 9.30% which
9% sampai dengan kurang dari 10%. Kewajiban was higher than the required minimum provision of capital.
Penyediaan Modal Minimum Bank berada pada level di
atas modal minimum yang diwajibkan tersebut, yaitu
sebesar 9,30%.
133
Page 588
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Berdasarkan self-assessment Bank, pada tanggal Based on its self-assessment, as at December 31, 2023 the Bank risk
31 Desember 2023 profil risiko Bank dinilai berada pada profile is assessed to be in rating 2 Therefore, the Bank is required
peringkat 2. Oleh karena itu, Bank berkewajiban untuk to provide a minimum capital of 9% to less than 10%. The Bank
memenuhi modal minimum sebesar 9% sampai dengan Capital Adequate Ratio was 49.93% which was higher than the
kurang dari 10%. Kewajiban Penyediaan Modal required minimum provision of capital.
Minimum Bank berada pada level di atas modal
minimum yang diwajibkan tersebut, yaitu sebesar
49,93%.
39. JAMINAN PEMERINTAH TERHADAP 39. GUARANTEES ON THE OBLIGATIONS OF
LIABILITAS PEMBAYARAN BANK UMUM CONVENTIONAL BANKS
Berdasarkan Undang-Undang No. 24 tentang Lembaga Based on Law No. 24 regarding Deposit Insurance Corporation
Penjamin Simpanan (LPS) tanggal 22 September 2004, (LPS) dated September 22, 2004, the LPS was established to
LPS dibentuk untuk menjamin liabilitas tertentu bank- provide guarantee on certain deposits from customers based on
bank umum berdasarkan program penjaminan yang prevailing guarantee schemes, the amount of which is subject to
berlaku, yang besaran nilai jaminannya dapat berubah change if they meet certain applicable schemes. The law was
jika memenuhi kriteria tertentu yang berlaku. Undang- changed with the Government Regulation as the Replacement of
undang tersebut telah diubah dengan Peraturan Law No. 3 Year 2008, which was stipulated as a law since
Pemerintah Pengganti Undang-Undang No. 3 tahun January 13, 2009 based on the Republic of Indonesia Law No. 7
2008, yang mana telah ditetapkan menjadi Undang- Year 2009.
undang sejak tanggal 13 Januari 2009 berdasarkan
Undang-Undang Republik Indonesia No. 7 tahun 2009.
Berdasarkan Peraturan Pemerintah Republik Indonesia Based on Government Regulation No.66 year 2008 dated
No.66 tahun 2008 tanggal 13 Oktober 2008 mengenai October 13, 2008 regarding the Amount of Deposit Guarantee by
Besarnya Nilai Simpanan yang Dijamin Lembaga the Indonesia Deposit Insurance Corporation, the amount of
Penjamin Simpanan, jumlah simpanan yang dijamin deposit covered by LPS is up to Rp 2,000,000,000 per depositor per
LPS adalah simpanan sampai dengan Rp 2.000.000.000 bank.
untuk per nasabah per bank.
Suku bunga simpanan LPS pada tanggal 31 Desember LPS deposit interest rates on December 31, 2024 and 2023 for
2024 dan 2023 masing-masing adalah sebesar 4,25% dan deposits in Rupiah are 4.25% and 4.25%, respectively and for
4,25% untuk simpanan dalam mata uang Rupiah dan foreign money are 2.25% and 2.25%, respectively.
masing-masing sebesar 2,25% dan 2,25% untuk
simpanan dalam mata uang asing.
134
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The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
40. ASET DAN LIABILITAS MONETER DALAM 40. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Aset dan liabilitas moneter dalam mata uang asing Monetary assets and liabilities in foreign currencies are as follows :
sebagai berikut :
2024 2023
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Aset Assets
Kas dan setara kas 25.541 411.079.673 52.505 808.417.077 Cash and cash equivalents
Giro pada Bank Current accounts with
Indonesia 140.000 2.253.300.000 200.000 3.079.400.000 Bank Indonesia
Giro pada bank Current accounts with
lain 2.437.016 39.223.771.993 1.905.271 29.335.445.840 other banks
2.602.557 41.888.151.666 2.157.776 33.223.262.917
Liabilitas Liabilities
Simpanan nasabah 1.960.939 31.561.309.997 2.204.552 33.943.479.886 Deposits from customers
Liabilitas lain-lain 450 7.242.750 288 4.433.880 Other liabilities
1.961.389 31.568.552.747 2.204.840 33.947.913.766
Jumlah aset bersih 641.168 10.319.598.919 (47.064) (724.650.849) Net assets
41. NILAI WAJAR INSTRUMEN KEUANGAN 41. FAIR VALUE OF FINANCIAL INSTRUMENTS
Sebagian besar instrumen keuangan pada laporan posisi A significant number of financial instruments are carried at fair
keuangan disajikan menggunakan nilai wajar. Berikut ini value in the statements of financial position. Below is the
adalah perbandingan antara nilai tercatat, seperti yang comparison of the carrying amounts, as reported on the statements
dilaporkan pada laporan posisi keuangan dan nilai of financial position, and its fair value.
wajarnya.
Pada tabel berikut ini, instrumen keuangan telah In the following table, financial instruments have been allocated
dialokasikan berdasarkan klasifikasinya. Kebijakan based on their classification. The significant accounting recognised
akuntansi penting pada Catatan 2e menjelaskan policies in Note 2e describe how the categories of the financial assets
bagaimana setiap kategori aset keuangan dan liabilitas and financial liabilities are measured and how income and
keuangan diukur dan bagaimana pendapatan dan beban, expenses, including fair value profit or losses (changes in fair value
termasuk keuntungan atau kerugian atas nilai wajar of financial instruments) are recognised.
(perubahan nilai wajar instrumen keuangan) diakui.
135
Page 590
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized costs income at amortized cost amount value
Aset Assets
Kas 225.009.999.223 - - 225.009.999.223 225.009.999.223 Cash
Giro pada Bank Indonesia 448.471.460.904 - - 448.471.460.904 448.471.460.904 Current accounts with Bank Indonesia
Giro pada bank lain 41.161.365.858 - - 41.161.365.858 41.161.365.858 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 363.477.183.672 - - 363.477.183.672 363.477.183.672 Indonesia and other banks
Efek-efek - 3.034.146.717.732 - 3.034.146.717.732 3.034.146.717.732 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali - 1.027.384.624.500 - 1.027.384.624.500 1.027.384.624.500 repurchase
Kredit yang diberikan 10.833.772.026.795 - - 10.833.772.026.795 10.833.772.026.795 Loans
Aset lain-lain *) 86.628.578.180 - - 86.628.578.180 86.628.578.180 Other assets *)
11.998.520.614.632 4.061.531.342.232 - 16.060.051.956.864 16.060.051.956.864
Liabilitas Liabilities
Liabilitas segera - - 12.127.905.554 12.127.905.554 12.127.905.554 Immediate liabilities
Simpanan nasabah - - 10.290.772.193.426 10.290.772.193.426 10.290.772.193.426 Deposits from customers
Simpanan dari bank lain - - 53.619.637.718 53.619.637.718 53.619.637.718 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - - 971.687.076.002 971.687.076.002 971.687.076.002 agreements to repurchase
Liabilitas lain-lain - - 143.433.094.291 143.433.094.291 143.433.094.291 Other liabilities
- - 11.471.639.906.991 11.471.639.906.991 11.471.639.906.991
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
136
Page 591
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized costs income at amortized cost amount value
Aset Assets
Kas 165.845.246.577 - - 165.845.246.577 165.845.246.577 Cash
Giro pada Bank Indonesia 154.655.829.870 - - 154.655.829.870 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 35.640.519.818 - - 35.640.519.818 35.640.519.818 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 799.908.158.481 - - 799.908.158.481 799.908.158.481 Indonesia and other banks
Efek-efek - 4.238.049.629.770 - 4.238.049.629.770 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 - 629.220.960.855 629.220.960.855 under agreements to resell
Kredit yang diberikan 9.393.465.066.697 - - 9.393.465.066.697 9.393.465.066.697 Loans
Tagihan akseptasi 82.442.582.189 - - 82.442.582.189 82.442.582.189 Acceptance receivables
Aset lain-lain *) 97.211.160.585 - - 97.211.160.585 97.211.160.585 Other assets *)
10.729.168.564.217 4.867.270.590.625 - 15.596.439.154.842 15.596.439.154.842
Liabilitas Liabilities
Liabilitas segera - - 12.282.400.345 12.282.400.345 12.282.400.345 Immediate liabilities
Simpanan nasabah - - 10.849.797.009.453 10.849.797.009.453 10.849.797.009.453 Deposits from customers
Simpanan dari bank lain - - 13.414.759.887 13.414.759.887 13.414.759.887 Deposits from other banks
Liabilitas akseptasi - - 82.442.582.189 82.442.582.189 82.442.582.189 Acceptance liabilities
Liabilitas lain-lain - - 152.227.594.179 152.227.594.179 152.227.594.179 Other liabilities
- - 11.110.164.346.053 11.110.164.346.053 11.110.164.346.053
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
137
Page 592
The original financial statements included
herein are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
42. LABA PER SAHAM DASAR 42. EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share are computed by dividing net income
bersih yang dapat dibagi kepada para pemegang saham attributable to the shareholders with the weighted average number
dengan jumlah rata-rata tertimbang saham yang of issued and fully paid shares during the year.
ditempatkan dan disetor penuh selama tahun berjalan.
2024 2023
Laba tahun berjalan 403.389.184.038 417.136.268.995 Profit for the year
Rata-rata tertimbang jumlah Weighted average number of
saham yang beredar 4.029.124.600 4.027.068.800 shares outstanding
Laba per saham - dasar 100,12 103,58 Earnings per share - basic
43. STANDAR AKUNTANSI BARU YANG AKAN 43. NEW ACCOUNTING STANDARDS WHICH WILL BE
BERLAKU APPLICABLE
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Financial Accounting Standard Board of Indonesian Institute of
Indonesia (DSAK-IAI) juga telah mengeluarkan Accountant (DSAK-IAI) has also issued new and revised the
Pernyataan Standar Akuntansi Keuangan (PSAK) baru Statement of Financial Accounting Standards (PSAK) which are
dan revisi yang berlaku untuk periode laporan keuangan applicable for financial statements covering periods beginning on
yang dimulai pada atau setelah tanggal 1 Januari 2025 or after January 1, 2025 as follows :
sebagai berikut :
- PSAK 117 : Kontrak Asuransi - PSAK 117 : Insurance Contract
- PSAK 221 (Amendemen) : Pengaruh Perubahan Kurs - PSAK 221 (Amendment) : The Effects of Changes in Foreign
Valuta Asing - Kekurangan Ketertukaran Exchange Rates - Lack of Exchangeability
Saat ini Bank sedang mengevaluasi dan belum The Bank is currently evaluating the above standards and has not
menetapkan dampak dari penerapan standar akuntansi yet determined the impact of these accounting standard on the
tersebut serta pengaruhnya pada laporan keuangan Bank. financial statements of the Bank.
138
Page 593
PT MESTIKA BENUA MAS DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2024/ DECEMBER 31, 2024
Page 594
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
DAFTAR ISI CONTENTS
Halaman/
Page
Surat Pernyataan Direksi - Directors' Statement Letter
Laporan Auditor Independen - Independent Auditors' Report
Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss and
Komprehensif Lain Konsolidasian 3 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 6 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated Financial
Konsolidasian 8 Statements
Informasi Keuangan Tambahan 123 Supplementary Financial Information
Page 595
Page 596
Page 597
Page 598
Page 599
Page 600
Page 601
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ASET ASSETS
Kas 4 225.199.041.791 166.046.655.444 Cash
Current accounts with
Giro pada Bank Indonesia 5 448.471.460.904 154.655.829.870 Bank Indonesia
Giro pada bank lain 6 43.054.424.173 39.483.754.801 Current accounts with other banks
Dikurangi : Cadangan Less :
kerugian penurunan nilai (20.311.490) (46.516.216) Allowance for impairment losses
43.034.112.683 39.437.238.585
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 7 373.454.801.554 802.233.158.481 and other banks
Dikurangi : Cadangan Less :
kerugian penurunan nilai (1.619.419.972) - Allowance for impairment losses
371.835.381.582 802.233.158.481
Efek-efek 8 3.034.146.717.732 4.238.049.629.770 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali 9 1.027.384.624.500 - repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 10 - 629.220.960.855 under agreements to resell
Kredit yang diberikan 11 Loans
Pihak berelasi 209.425.289.589 156.699.672.502 Related party
Pihak ketiga 10.645.851.677.017 9.241.774.126.174 Third party
Dikurangi : Cadangan Less :
kerugian penurunan nilai (149.131.667.369) (152.550.477.230) Allowance for impairment losses
10.706.145.299.237 9.245.923.321.446
Tagihan akseptasi 12 - 82.442.582.189 Acceptance receivables
Dikurangi : Cadangan Less :
penurunan nilai - (518.889.233) Allowance for impairment losses
- 81.923.692.956
Aset tetap 13 757.287.825.522 735.730.502.699 Fixed assets
Dikurangi : Akumulasi penyusutan (190.348.576.513) (173.926.271.580) Less : Accumulated depreciation
566.939.249.009 561.804.231.119
Aset takberwujud 14 68.316.988.835 62.294.885.521 Intangible assets
Dikurangi : Akumulasi amortisasi (55.589.628.548) (45.816.086.170) Less : Accumulated amortisation
12.727.360.287 16.478.799.351
Aset hak-guna 15 2.394.204.397 2.487.479.368 Right-of-use assets
Dikurangi : Akumulasi penyusutan (1.320.291.047) (932.779.879) Less : Accumulated depreciation
1.073.913.350 1.554.699.489
Aset pajak tangguhan 20 6.045.065.507 - Deferred tax assets
Aset lain-lain 16 172.729.907.111 134.663.418.638 Other assets
Dikurangi : Cadangan Less :
kerugian penurunan nilai (157.076.480) (201.164.492) Allowance for impairment losses
172.572.830.631 134.462.254.146
JUMLAH ASET 16.615.575.057.213 16.071.790.471.512 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
1
Page 602
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 17 12.190.463.341 12.287.794.032 Immediate liabilities
Simpanan nasabah 18 Deposits from customers
Pihak berelasi 367.128.038.214 362.029.759.009 Related party
Pihak ketiga 9.932.475.062.179 10.482.650.917.321 Third party
10.299.603.100.393 10.844.680.676.330
Simpanan dari bank lain 19 53.616.086.918 12.519.449.720 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 9 971.687.076.002 - agreements to repurchase
Liabilitas pajak tangguhan 20 - 19.005.014.030 Deferred tax liabilities
Liabilitas akseptasi 12 - 82.442.582.189 Acceptance payables
Utang pajak 20 17.995.104.968 22.020.334.993 Taxes payable
Liabilitas lain-lain 21 143.514.365.132 152.440.524.663 Other liabilities
JUMLAH LIABILITAS 11.498.606.196.754 11.145.396.375.957 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 1.000.000 per saham Rp 1,000,000 per share
Modal dasar Authorized capital
40.000 saham 40,000 shares
Ditempatkan dan disetor Issued and fully paid
penuh 24.240 saham 23 24.240.000.000 24.240.000.000 24,240 shares
Tambahan modal disetor 10.000.000 10.000.000 Additional paid-in capital
Saldo laba 4.228.307.451.538 3.987.080.733.800 Retained earnings
Penghasilan komprehensif lain 380.937.736.350 456.585.594.517 Other comprehensive income
4.633.495.187.888 4.467.916.328.317
Kepentingan nonpengendali 22 483.473.672.571 458.477.767.238 Non-controlling interests
JUMLAH EKUITAS 5.116.968.860.459 4.926.394.095.555 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 16.615.575.057.213 16.071.790.471.512 EQUITY
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
2
Page 603
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS
KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 25 1.220.184.594.499 1.234.630.678.713 Interest income
Beban bunga 26 (302.255.392.732) (296.369.956.859) Interest expenses
917.929.201.767 938.260.721.854
Pendapatan operasional lainnya Other operating income
Pemulihan kembali kredit yang Recovery of
telah dihapusbukukan 69.191.249.406 33.153.420.439 written-off loans
Provisi dan komisi 10.303.428.190 10.932.692.880 Fees and commissions
Lain-lain 27 60.681.550.294 74.292.761.720 Others
140.176.227.890 118.378.875.039
Beban operasional lainnya Other operating expenses
Tenaga kerja 28 (314.867.194.499) (298.811.480.047) Personnel
Umum dan administrasi 29 (184.823.733.145) (180.913.411.607) General and administrative
Pembentukan atas cadangan Establishment of allowance
kerugian penurunan nilai 30 (37.746.900.791) (44.023.769.172) for impairment losses
Lain-lain 47.584.151 (24.711.000) Others
(537.390.244.284) (523.773.371.826)
LABA OPERASIONAL 520.715.185.373 532.866.225.067 PROFIT FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING
NON-OPERASIONAL INCOME (EXPENSES)
Pendapatan non-operasional 31 2.699.499.677 1.628.780.244 Non-operating income
Beban non-operasional 31 (1.711.266.596) (412.518.908) Non-operating expenses
988.233.081 1.216.261.336
LABA SEBELUM
PAJAK PENGHASILAN 521.703.418.454 534.082.486.403 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan 20 (117.885.566.854) (117.978.112.547) Income tax expenses
LABA TAHUN BERJALAN 403.817.851.600 416.104.373.856 PROFIT FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
3
Page 604
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS
KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasi ke Items that will be reclassified to
laba rugi : profit or loss :
Perubahan nilai wajar aset Changes of fair value of
keuangan melalui penghasilan financial assets through
komprehensif lain (111.932.104.597) 98.234.925.006 other comprehensive income
Pajak penghasilan terkait 20 24.625.063.011 (21.611.683.501) Related income tax
(87.307.041.586) 76.623.241.505
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi : to profit or loss :
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja karyawan 33 3.492.276.000 (5.635.348.000) benefit obligations
Pajak penghasilan terkait 20 (768.300.720) 1.239.776.560 Related income tax
2.723.975.280 (4.395.571.440)
Penghasilan komprehensif lain (84.583.066.306) 72.227.670.065 Other comprehensive income
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 319.234.785.294 488.332.043.921 FOR THE YEAR
Laba yang dapat diatribusikan
kepada : Profit attributable to :
Entitas Induk 361.226.717.738 372.067.537.465 Parent Entity
Kepentingan nonpengendali 22 42.591.133.862 44.036.836.391 Non-controlling interests
403.817.851.600 416.104.373.856
Penghasilan komprehensif yang dapat Other comprehensive income
diatribusikan kepada : attributable to :
Entitas Induk 318.959.597.545 483.242.256.628 Parent Entity
Kepentingan nonpengendali 275.187.749 5.089.787.293 Non-controlling interests
319.234.785.294 488.332.043.921
LABA PER SAHAM 38 16.659.152 17.166.022 EARNINGS PER SHARE
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
4
Page 605
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Diatribusikan kepada Entitas Induk/ Attributable to Parent Entity Diatribusikan
Modal Penghasilan kepada Kepentingan
ditempatkan dan Tambahan modal komprehensif lain/ nonpengendali/
disetor penuh/ disetor/ Other Attributable to
Catatan/ Issued and fully Additional comprehensive Saldo laba/ Jumlah neto/ Non-controlling Jumlah ekuitas /
Notes paid capital paid in capital income Retained earnings Net total interests Total equity
Saldo 1 Januari 2023 24.240.000.000 10.000.000 391.987.930.004 3.735.013.196.335 4.151.251.126.339 419.530.718.140 4.570.781.844.479 Balance as at January 1, 2023
Laba tahun berjalan - - - 372.067.537.465 372.067.537.465 44.036.836.391 416.104.373.856 Profit for the year
Penghasilan komprehensif lain - - 64.597.664.513 - 64.597.664.513 7.630.005.552 72.227.670.065 Other comprehensive income
Kepentingan nonpengendali
atas pembayaran dividen Non-controlling interests in
dan perubahan ekuitas dividend payments and changes
entitas anak - - - - - (12.719.792.845) (12.719.792.845) in equity of subsidiaries
Dividen 21 - - - (120.000.000.000) (120.000.000.000) - (120.000.000.000) Dividends
Saldo 31 Desember 2023 24.240.000.000 10.000.000 456.585.594.517 3.987.080.733.800 4.467.916.328.317 458.477.767.238 4.926.394.095.555 Balance as at December 31, 2023
Laba tahun berjalan - - - 361.226.717.738 361.226.717.738 42.591.133.862 403.817.851.600 Profit for the year
Penjualan saham treasuri - - - - - 2.251.373.649 2.251.373.649 Sale of treasury shares
Agio saham - - - - - 1.643.105.037 1.643.105.037 Stock premium
Penghasilan komprehensif lain - - (75.647.858.167) - (75.647.858.167) (8.935.208.139) (84.583.066.306) Other comprehensive income
Kepentingan nonpengendali
atas pembayaran dividen Non-controlling interests in
dan perubahan ekuitas dividend payments and changes
entitas anak - - - - - (12.554.499.076) (12.554.499.076) in equity of subsidiaries
Dividen 21 - - - (120.000.000.000) (120.000.000.000) - (120.000.000.000) Dividends
Saldo 31 Desember 2024 24.240.000.000 10.000.000 380.937.736.350 4.228.307.451.538 4.633.495.187.888 483.473.672.571 5.116.968.860.459 Balance as at December 31, 2024
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
5
Page 606
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga, provisi dan komisi 1.230.664.956.977 1.253.211.469.655 Interest, fees and commissions received
Penerimaan pendapatan operasional
lainnya 140.223.812.041 118.396.102.061 Other operating income received
Penerimaan pendapatan
non-operasional 127.054.779.103 126.934.802.469 Non-operating income received
Pembayaran beban non-operasional (1.621.813.439) (661.534.695) Non-operating expenses paid
Pembayaran pajak penghasilan (122.935.318.000) (117.493.990.460) Income tax paid
Pembayaran beban umum dan General and administrative expenses
administrasi (193.882.607.674) (141.976.755.609) paid
Pembayaran bunga (301.628.725.228) (294.686.932.868) Interest paid
Pembayaran beban tenaga kerja (307.547.871.289) (287.575.916.595) Personnel expenses paid
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 570.327.212.491 656.147.243.958 operating assets and liabilities
Penurunan (kenaikan) dalam aset operasi Decrease (increase) in operating assets
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (11.115.000.000) (2.325.000.000) and other banks
Kredit yang diberikan (1.500.442.470.289) (601.501.697.985) Loans
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (976.576.968.771) 628.792.573.007 agreements to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 629.220.960.855 (629.220.960.855) under agreements to resell
Aset lain-lain (4.228.391.694) (112.659.594) Other assets
Kenaikan (penurunan) liabilitas operasi Increase (decrease) in operating liabilities
Simpanan nasabah (544.182.265.770) (90.195.674.491) Deposits from customers
Simpanan dari bank lain 40.201.327.031 (92.992.070.125) Deposits from other banks
Liabilitas lain-lain (8.445.523.934) (139.449.216.906) Other liabilities
Arus Kas Neto Digunakan untuk Net Cash Used for
Aktivitas Operasi (1.805.241.120.081) (270.857.462.991) Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Kenaikan efek-efek yang diukur Increase in marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other comprehensive
komprehensif lain (FVTOCI) 1.041.163.151.712 1.056.825.718.017 income (FVTOCI)
Hasil penjualan aset tetap 13 1.145.436.036 418.918.919 Proceeds from sale of fixed assets
Pembelian aset hak-guna 15 (470.696.666) (1.167.927.748) Acquisitions of right-of-use assets
Pembelian aset takberwujud 14 (5.024.887.180) (15.902.161.270) Acquisitions of intangible assets
Pembelian aset tetap 13 (32.616.492.376) (61.556.888.377) Acquisitions of fixed assets
Arus Kas Neto Diperoleh dari Net Cash Provided from
Aktivitas Investasi 1.004.196.511.526 978.617.659.541 Investing Activities
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
6
Page 607
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Kenaikan liabilitas efek-efek yang - Increase in liabilities securities
dijual dengan janji dibeli kembali 971.687.076.002 (638.416.069.429) sold under agreements to repurchase
Penjualan saham treasuri 3.894.478.686 -
Pembayaran dividen kas (120.000.000.000) (120.000.000.000) Cash dividend paid
Pembayaran dividen entitas anak (138.007.647.776) (138.007.647.776) Cash dividend paid of subsidiary
Arus Kas Neto Diperoleh dari
(Digunakan untuk) Aktivitas Net Cash Provided from (Used for)
Pendanaan 717.573.906.912 (896.423.717.205) Financing Activities
PENURUNAN NETO NET DECREASE IN
KAS DAN SETARA KAS (83.470.701.643) (188.663.520.655) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL TAHUN 1.160.186.240.115 1.348.849.760.770 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 1.076.715.538.472 1.160.186.240.115 AT END OF YEAR
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4 225.199.041.791 166.046.655.444 Cash
Giro pada Bank Indonesia 5 448.471.460.904 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 6 43.045.035.777 39.483.754.801 Current accounts with other banks
Penempatan pada Bank Indonesia
bank lain yang jatuh tempo dalam Placements with Bank Indonesia
3 bulan atau kurang sejak tanggal and other banks with original maturities
perolehan 7 360.000.000.000 800.000.000.000 of 3 months or less from acquisition date
Jumlah kas dan setara kas 1.076.715.538.472 1.160.186.240.115 Total cash and cash equivalents
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
7
Page 608
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan infomasi umum a. Establishment and general information
PT Mestika Benua Mas ("Perusahaan atau Entitas PT Mestika Benua Mas (the "Company or Parent Entity")
Induk") didirikan di Medan pada tanggal 19 Agustus was established in Medan on August 19, 1997 based on
1997 berdasarkan akta notaris No.45 dari Linda notarial deed No.45 of Linda Herawati, S.H., notary in
Herawati, S.H., notaris di Jakarta. Akta pendirian dan Jakarta. The deed of establishment and amendment of the
perubahan Anggaran Dasar Perusahaan telah Articles of Association of the Company was legalized by the
mendapatkan pengesahan dari Menteri Kehakiman Minister of Justice of the Republic of Indonesia in Decree
Republik Indonesia dengan Surat Keputusan No. C2-9.194.HT.01.01.TH.97 dated September 9, 1997 and
No. C2-9.194.HT.01.01.TH.97 tanggal 9 September was published in the State Gazette of the Republic of
1997 dan telah diumumkan Tahun 2000 No.72 - Indonesia Year 2000 No.72 - Supplement to the State Gazette
Tambahan Berita Negara Republik Indonesia tanggal of the Republic of Indonesia on September 8, 2000 No.5221.
8 September 2000 No.5221.
Anggaran Dasar Perusahaan telah mengalami The Company Articles of Association have been amended
beberapa kali perubahan, yang terakhir dengan akta several times, the latest amendment by Esther P.E.Jovina,
notaris No.1 dari Esther P.E.Jovina, S.H., M.Kn., S.H., M.Kn., notary in Jakarta, No.1 dated July 5, 2022,
notaris di Jakarta, tanggal 5 Juli 2022 mengenai regarding the reappointment of the composition of the Board of
penunjukan kembali susunan Direksi dan Dewan Directors and Board of Commissioners. This amendment was
Komisaris. Perubahan tersebut mendapat persetujuan approved by Minister of Law and Human Rights of the
dari Menteri Hukum dan Hak Asasi Manusia Republic of Indonesia in his Decision Letter No.AHU-
Republik Indonesia melalui Surat Keputusan No.AHU- AH.01.09-0029792 dated July 6, 2022.
AH.01.09-0029792 tanggal 6 Juli 2022.
b. Maksud dan tujuan b. Purpose and objectives
Sesuai dengan pasal 3 Anggaran Dasar Perusahaan, In accordance with article 3 of the Company's Articles of
maksud dan tujuannya adalah kegiatan usaha-usaha Association, the purpose and objectives are business activities
dalam bidang perdagangan, pengangkutan, in the fields of trade, transportation, development, industry,
pembangunan, perindustrian, jasa dan pertanian. services and agriculture.
c. Lokasi kantor c. Office location
Perusahaan berlokasi di Jl. H. Zainul Arifin No.116- The Company's is located in Jl. H. Zainul Arifin No.116-BB,
BB, Medan. Medan.
8
Page 609
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Dewan Komisaris dan Direksi d. Board of Commissioners and Directors
Pada tanggal 31 Desember 2024 dan 2023, susunan As at December 31, 2024 and 2023, the members of the
Dewan Komisaris dan Direksi Perusahaan adalah Company's Boards of Commissioners and Directors are as
sebagai berikut : follows :
Dewan Komisaris Board of Commissioners
Presiden Komisaris Dr. Zulkifli Halim President Commissioner
Komisaris Nursalim Commissioner
Dewan Direksi Board of Directors
Presiden Direktur Indra Halim President Director
Direktur Dharmapoetra Halim Director
e. Entitas anak e. Subsidiaries
Dimulainya
kegiatan
komersial/ Persentase
Ruang lingkup Commencement kepemilikan/
Entitas anak/ usaha/ of commercial Percentage of Jumlah aset sebelum eliminasi/
Subsidiaries Business scope operation shareholding Total assets before elimination
2024 2023 2024 2023
PT Bank Mestika Perbankan/ 1955 89,44% 89,44% 16.577.960.829.786 16.054.823.605.763
Dharma Tbk (BBMD) Banking
PT BPR Prima Perbankan/ 1992 95,85% 94,17% 37.236.198.930 12.492.141.771
Tata Patumbak (PTP) Banking
Perusahaan dan entitas anak berdomisili di Medan. The Company and subsidiaries are domiciled in Medan. In
Dalam laporan keuangan konsolidasian ini, these consolidated financial statements, the Company and
Perusahaan dan entitas anak secara bersama-sama subsidiaries are collectively referred as “the Group”.
disebut sebagai “Grup”.
f. Penyelesaian laporan keuangan konsolidasian f. Completion of the consolidated financial statements
Laporan keuangan konsolidasian Grup telah The consolidated financial statements of the Group were
diselesaikan dan disetujui untuk diterbitkan oleh completed and authorized to be issued by the Board of
Direksi pada tanggal 21 Maret 2025. Director on March 21, 2025.
9
Page 610
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
a. PERNYATAAN KEPATUHAN a. STATEMENT OF COMPLIANCE
Laporan keuangan konsolidasian telah disusun dan The consolidated statements have been prepared and
disajikan sesuai dengan Standar Akuntansi Keuangan presented in accordance with Indonesian Financial
di Indonesia yang mencakup Pernyataan dan Accounting Standards which include Statement and
Interpretasi yang dikeluarkan oleh Dewan Standar Interpretation issued by the Financial Accounting Standard
Akuntansi Keuangan Ikatan Akuntan Indonesia. Board of Indonesian Institute of Accountant.
b. DASAR PENYUSUNAN LAPORAN b. BASIS OF PREPARATION OF THE
KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
Laporan keuangan konsolidasian disusun berdasarkan The consolidated financial statements have been prepared
nilai historis, kecuali beberapa akun tertentu yang using historical cost, except for certain accounts using other
menggunakan pengukuran lain sebagaimana diuraikan measurement as described in the accounting policies for the
dalam kebijakan akuntansi untuk akun yang respective accounts. The consolidated financial statements
bersangkutan. Laporan keuangan konsolidasian have been prepared using accrual basis, except consolidated
disusun dengan dasar akrual, kecuali laporan arus kas statement of cash flows.
konsolidasian.
Laporan arus kas konsolidasian disusun berdasarkan The consolidated statements of cash flows have been prepared
metode langsung dengan menggunakan konsep kas on direct method using cash and cash equivalents concept.
dan setara kas. Penerimaan dan pengeluaran kas Receipts and disbursements are classified into operating,
diklasifikasi menurut aktivitas operasi, investasi dan investing and financing activities.
pendanaan.
Laporan keuangan konsolidasian disajikan dalam The consolidated statements are presented in Rupiah, which
mata uang Rupiah, yang merupakan mata uang is the functional and presentation currency of the Group.
fungsional dan penyajian Grup.
c. PRINSIP-PRINSIP KONSOLIDASI c. PRINCIPLES OF CONSOLIDATION
Laporan keuangan konsolidasian terdiri dari laporan The consolidated financial statements consist of the financial
keuangan Grup. statements of the Group.
Entitas anak adalah entitas yang dikendalikan oleh Subsidiaries are entities controlled by the Group. The Group
Grup. Grup mengendalikan suatu entitas ketika Grup controls an entity when the Group is expossed or has rights to
terekspos atau memiliki hak atas imbal hasil variabel variable returns from its involvement with that entity and has
dari keterlibatannya dengan entitas tersebut dan the ability to influence those returns through its power over
memiliki kemampuan untuk mempengaruhi imbal the entity.
hasil tersebut melalui kekuasaannya atas entitas
tersebut.
10
Page 611
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Entitas anak dikonsolidasikan secara penuh sejak Subsidiaries are fully consolidated from the date which its
tanggal dimana pengendalian dialihkan kepada Grup. control is transferred to the Group. Subsidiaries are no longer
Entitas anak tidak dikonsolidasikan lagi sejak tanggal consolidated from the date the Group losses control.
Grup kehilangan pengendalian.
Grup menerapkan metode akuisisi untuk mencatat The Group applies the acquisition method to record business
kombinasi bisnis. Imbalan yang dialihkan untuk combination. Benefits for the acquisition of a subsidiary are
akuisisi suatu entitas anak adalah sebesar nilai wajar equal to the fair value of the assets transferred, liabilities
aset yang dialihkan, liabilitas yang diakui terhadap recognized to the owner of the previously acquired party and
pemilik pihak yang diakuisisi sebelumnya dan equity interests issued by the Group. The consideration
kepentingan ekuitas yang diterbitkan oleh Grup. transferred includes the fair value of an assets or liability
Imbalan yang dialihkan termasuk nilai wajar aset atau arising from a contingent benefit agreement. Identified assets
liabilitas yang timbul dari kesepakatan imbalan acquired and liabilities for contingent liabilities taken over in
kontinjensi. Aset teridentifikasi yang diperoleh dan a business combination are measured initially at their fair
liabilitas serta liabilitas kontinjensi yang diambil alih value at the date of acquisition.
dalam suatu kombinasi bisnis diukur pada awalnya
sebesar nilai wajar pada tanggal akuisisi.
Perubahan dalam bagian kepemilikan entitas induk Changes in the shareholding interest of the parent entity to
pada entitas anak yang tidak mengakibatkan hilangnya subsidiaries that do not result in loss of control are recorded
pengendalian dicatat sebagai transaksi ekuitas. Ketika as equity transactions. When control of a subsidiary is lost,
pengendalian atas entitas anak hilang, bagian the remaining portion of shareholding in the entity is
kepemilikan yang tersisa di entitas tersebut diukur remeasured at its fair value and the resulting gain or loss is
kembali pada nilai wajarnya dan keuntungan atau recognised in profit or loss.
kerugian yang dihasilkan diakui dalam laba rugi.
Seluruh transaksi, saldo, keuntungan dan kerugian All unrealized and material transactions, balances, intra-
intra kelompok usaha yang belum direalisasi dan group profits and losses have been eliminated.
material telah dieliminasi.
Kepentingan nonpengendali merupakan bagian atas Non-controlling interests are part of profit or loss and net
laba atau rugi dan aset neto dari entitas anak yang assets of subsidiaries attributable to ownership of equity that
diatribusikan kepada kepemilikan atas ekuitas yang is directly or indirectly not owned by the Company, which is
secara langsung atau tidak langsung tidak dimiliki oleh presented in the consolidated statements of profit or loss and
Perusahaan, yang disajikan dalam laporan laba rugi other comprehensive income and as equity in the consolidated
dan penghasilan komprehensif lain konsolidasian dan statements of financial position, separate from the parts that
sebagai ekuitas pada laporan posisi keuangan can be attributed to the parent entity.
konsolidasian, terpisah dari bagian yang dapat
diatribusikan kepada entitas induk.
11
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. STANDAR AKUNTANSI BARU d. NEW ACCOUNTING STANDARDS
Dewan Standar Akuntansi Keuangan - Ikatan Financial Accounting Standard Board of Indonesian
Akuntan Indonesia (DSAK-IAI) telah melakukan Institute of Accountant (DSAK-IAI) has revised several
revisi atas Pernyataan Standard Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK) which
(PSAK) yang berlaku untuk periode laporan keuangan have been effective as at January 1, 2024 as follows :
yang dimulai pada atau setelah tanggal 1 Januari 2024
sebagai berikut :
- PSAK 107 (Amendemen) : Instrumen Keuangan: - PSAK 107 (Amendment) : Financial Instruments:
Pengungkapan tentang Pengaturan Pembiayaan Disclosure regarding Supplier Finance Arrangements
Pemasok
- PSAK 116 (Amendemen) : Sewa tentang - PSAK 116 (Amendment) : Lease regarding Lease
Liabilitas Sewa dalam Jual dan Sewa Balik Liability in a Sale and Leaseback
- PSAK 201 (Amendemen) : Penyajian Laporan - PSAK 201 (Amendment) : Presentation of Financial
Keuangan tentang Klasifikasi Liabilitas sebagai Statements regarding Classification of Liabilities as a
Jangka Pendek atau Jangka Panjang, dan Current or Non-current, and Non-current Liabilities
Liabilitas Jangka Panjang dengan Kovenan with Covenants
- PSAK 207 (Amendemen) : Laporan Arus Kas - PSAK 207 (Amendment) : Statements of Cash Flow
tentang Pengaturan pembiayaan pemasok regarding Supplier Finance Arrangements
Grup menerapkan PSAK yang berkaitan dengan The Group adopts PSAK which are relevant with their
kegiatan usahanya. business.
Mulai tanggal 1 Januari 2024, nomor referensi masing- Starting January 1, 2024, reference numbers of the individual
masing PSAK dan Interpretasi Standar Akuntansi PSAK and Interpretation of Financial Accounting Standards
Keuangan (ISAK) telah diubah sebagaimana (ISAK) have been changed as published by DSAK-IAI.
diumumkan oleh DSAK-IAI.
e. ENTITAS ASOSIASI DAN VENTURA BERSAMA e. ASSOCIATES AND JOINT VENTURES
e.1. Entitas asosiasi e.1. Associates
Entitas asosiasi adalah suatu entitas di mana Associates are entities over which the Group has
Grup mempunyai pengaruh signifikan, tetapi significant influence, but not control, generally
tidak mengendalikan, dan biasanya entitas accompanied by a shareholding giving the voting rights
memiliki 20% atau lebih hak suara, tetapi tidak of 20% or greater but not exceeding 50%. Investment in
melebihi 50% hak suara. Investasi pada entitas associates are accounted for in the consolidated financial
asosiasi dicatat pada laporan keuangan statements using the equity method less impairment
konsolidasian menggunakan metode ekuitas losses, if any.
dikurangi kerugian penurunan nilai, jika ada.
12
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.2. Pengaturan bersama e.2. Joint arrangements
Ventura bersama merupakan pengaturan bersama A joint venture is a joint arrangement in which the
antara beberapa pihak yang melakukan parties that share joint control have rights to the net
kesepakatan pengendalian bersama yang assets of the arrangement. Joint ventures are accounted
memiliki hak atas aset neto pengaturan tersebut. for using the equity method less impairment losses, if
Ventura bersama ini menggunakan metode any.
ekuitas dikurangi kerugian penurunan nilai, jika
ada.
e.3. Akuisisi e.3. Acquisitions
Investasi pada entitas asosiasi atau ventura Investment in an associate or a joint venture is initially
bersama pada awalnya diakui sebesar biaya recognised at cost. The cost of an acquisition is
perolehan. Biaya perolehan diukur berdasarkan measured at the fair value of the assets transferred,
nilai wajar aset yang diserahkan, instrumen equity instruments issued or liabilities incurred or
ekuitas yang diterbitkan atau liabilitas yang assumed as at the date of exchange, plus costs directly
timbul atau diambil alih pada tanggal akuisisi, attributable to the acquisition.
ditambah biaya yang berhubungan langsung
dengan akuisisi.
Goodwill pada akuisisi entitas asosiasi atau Goodwill on acquisition of an associate or a joint
ventura bersama merupakan selisih lebih yang venture represents the excess of the cost of acquisition of
terkait dengan biaya perolehan investasi pada the associate or joint venture over the Group's share of
entitas asosiasi atau ventura bersama dengan the fair value of the identifiable net assets of the
bagian Grup atas nilai wajar neto aset associate or joint venture and is included in the carrying
teridentifikasi dari entitas asosiasi atau ventura amount of the investment.
bersama dan dimasukkan dalam jumlah tercatat
investasi.
e.4. Metode ekuitas e.4. Equity method
Sesuai metode ekuitas, investasi pada awalnya Under the equity method, the investment is initially
dicatat pada biaya perolehan dan selanjutnya recognised at cost and adjusted thereafter to recognise
disesuaikan untuk mengakui bagian investor atas the investor's share of the post-acquisition profits or
laba rugi pasca akuisisi dari investee atas laba losses of the investee in profit or loss, and its share of
rugi, dan bagiannya dalam pergerakan movements in other comprehensive income of the
penghasilan komprehensif lainnya dari investee investee in other comprehensive income.
atas penghasilan komprehensif lainnya.
Jika bagian Grup atas kerugian entitas asosiasi When the Group’s share of losses in an associate or joint
atau ventura bersama sama dengan atau melebihi venture equals or exceeds its interest in the associate or
kepentingannya pada entitas asosiasi atau ventura joint venture, including any other unsecured receivables,
bersama, termasuk piutang tanpa agunan, Grup the Group does not recognise further losses, unless it has
menghentikan pengakuan bagian kerugiannya, incurred legal or constructive obligations or made
kecuali Grup memiliki kewajiban atau melakukan payments on behalf of the associate or joint venture.
pembayaran atas nama entitas asosiasi atau
ventura bersama.
13
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Keuntungan yang belum terealisasi atas transaksi Unrealised gains on transactions between the Group
antara Grup dengan entitas asosiasi dan ventura and its associates and joint ventures are eliminated to
bersama dieliminasi sebesar kepentingan Grup the extent of the Group's interest in these entitites.
dalam entitas-entitas tersebut. Kerugian yang Unrealised losses are also eliminated unless the
belum terealisasi juga dieliminasi kecuali transaction provides evidence of an impairment of the
transaksi tersebut memberikan bukti adanya asset transferred. Accounting policies of the associates
penurunan nilai aset yang dialihkan. Kebijakan and joint ventures have been changed where necessary to
akuntansi entitas asosiasi dan ventura bersama ensure consistency with the policies adopted by the
telah diubah jika diperlukan untuk memastikan Group.
konsistensi dari kebijakan yang diterapkan oleh
Grup.
Dividen yang diterima dan yang akan diterima Dividends received or receivable from associates or joint
dari entitas asosiasi atau ventura bersama diakui ventures are recognised as reduction in the carrying
sebagai pengurang jumlah tercatat investasi. amount of the investment.
Pada setiap tanggal pelaporan, Grup menentukan At each reporting date, the Group determines whether
apakah terdapat bukti objektif bahwa telah terjadi there is any objective evidence that the investment in an
penurunan nilai atas investasi pada entitas associate or joint venture is impaired. If any such
asosiasi atau ventura bersama. Jika bukti tersebut evidence exists, the Group calculates the amount of
ada, maka Grup menghitung besarnya penurunan impairment as the difference between the recoverable
nilai sebagai selisih antara jumlah yang amount of the associate or the joint venture and its
terpulihkan dan nilai tercatat atas investasi pada carrying value and recognises the amount in profit or
entitas asosiasi atau ventura bersama dan loss.
mengakui selisih tersebut pada laba rugi.
e.5. Perubahan kepemilikan e.5. Changes in shareholding interests
Jika kepemilikan saham pada ventura bersama If the shareholding interest in a joint venture or an
atau entitas asosiasi berkurang namun associate is reduced but joint control or significant
pengendalian bersama atau pengaruh signifikan influence is retained, only a proportionate share of the
dipertahankan, hanya sebagian proporsional dari amounts previously recognised in other comprehensive
jumlah yang telah diakui sebelumnya dalam income are reclassified to profit or loss where
penghasilan komprehensif lainnya yang appropriate.
direklasifikasi ke laba atau rugi jika diperlukan.
f. KAS DAN SETARA KAS f. CASH AND CASH EQUIVALENTS
Kas dan setara kas merupakan kas, giro pada Bank Cash and cash equivalents represent cash on hand, current
Indonesia dan bank lain serta penempatan pada Bank accounts with Bank Indonesia and other banks and
Indonesia dan bank lain yang jangka waktunya tidak placements with Bank Indonesia and other banks which are
melebihi 3 bulan dan tidak dijaminkan pada pihak not longer than three months and are not pledged as
ketiga, serta tidak dibatasi penggunaannya. collateral to third parties and are not restricted in use.
14
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
g. INSTRUMEN KEUANGAN g. FINANCIAL INSTRUMENTS
Grup mengakui aset keuangan atau liabilitas keuangan The Group recognizes a financial asset or a financial liability
dalam laporan posisi keuangan konsolidasian, jika dan in the consolidated statement of financial position when, and
hanya jika, Grup menjadi salah satu pihak dalam only when, it becomes a party to the contractual provisions of
ketentuan pada kontrak instrumen tersebut. Pada saat the instrument. At initial recognition, the Group measures all
pengakuan awal aset keuangan atau liabilitas financial assets and financial liabilites at its fair value. In the
keuangan, Grup mengukur pada nilai wajarnya. case of a financial asset or financial liability not at fair value
Dalam hal aset keuangan atau liabilitas keuangan through profit or loss, fair value plus or minus with the
tidak diukur pada nilai wajar melalui laba rugi, nilai transaction costs that are directly attributtable to the
wajar tersebut ditambah atau dikurang dengan biaya acquisition or issue of the financial asset or financial liability.
transaksi yang dapat diatribusikan secara langsung
dengan perolehan atau penerbitan aset keuangan atau
liabilitas keuangan tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan Transaction costs incurred on acquisition of a financial asset
perolehan aset keuangan dan penerbitan liabilitas and issue of a financial liability classified at fair value
keuangan yang diklasifikasikan pada nilai wajar through profit or loss are expensed immediately.
melalui laba rugi dibebankan segera.
g.1. Aset keuangan g.1. Financial assets
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets are
didasarkan pada model bisnis dan arus kas based on a business model and contractual cash flows.
kontraktual. Grup menilai apakah arus kas aset The Grup assesses whether the financial instrument
keuangan tersebut semata-mata dari pembayaran cash flows represent solely payments of principal and
pokok dan bunga (solely payments of principal and interest (SPPI).
interest - SPPI).
Aset keuangan diklasifikasikan dalam tiga Financial assets are classified into the three categories as
kategori sebagai berikut : follows :
(1) Aset keuangan yang diukur pada biaya (1) Financial assets measured at amortized costs
perolehan diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortized costs
diamortisasi ketika kedua kondisi berikut if these conditions are met :
terpenuhi :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang bertujuan untuk memiliki aset financial assets is only to collect contractual
keuangan dalam rangka mendapatkan cash flows; and
arus kas kontraktual saja; dan
15
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified
tanggal tertentu atas arus kas yang semata dates that are solely payments of principal
dari pembayaran pokok dan bunga (SPPI) and interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan ini diukur pada jumlah yang The financial asset is measured at the amount
diakui pada awal pengakuan dikurangi recognized at initial recognition minus principal
dengan pembayaran pokok, kemudian repayments, plus or minus the cumulative
dikurangi atau ditambah dengan jumlah amortization of any difference between that
amortisasi kumulatif atas perbedaan jumlah initial amount and the maturity amount, and
pengakuan awal dengan jumlah pada saat any loss allowance.
jatuh tempo, dan penurunan nilainya.
Pendapatan keuangan dihitung dengan Interest income is calculated using the effective
metode menggunakan suku bunga efektif dan interest rate method and is recognized in profit or
diakui di laba rugi. Perubahan pada nilai loss. Changes in fair value are recognized in
wajar diakui di laba rugi ketika aset dihentikan profit and loss when the asset is derecognized or
atau direklasifikasi. reclassified.
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized cost may
aset keuangan yang diukur pada biaya be sold where there is an increase in credit risk.
perolehan diamortisasi dapat dijual ketika Disposals for other reasons are permitted but
terdapat peningkatan risiko kredit. such sales should be insignificant in value or
Penghentian untuk alasan lain diperbolehkan infrequent in nature.
namun jumlah penjualan tersebut harus tidak
signifikan jumlahnya atau tidak sering.
(2) Aset keuangan yang diukur pada nilai wajar (2) Financial assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income (FVTOCI)
(FVTOCI)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at FVTOCI if
kedua kondisi berikut terpenuhi : these conditions are met :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang tujuannya akan terpenuhi financial assets is to collect contractual cash
dengan mendapatkan arus kas kontraktual flows and to sell the assets; and
dan menjual aset keuangan; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified
tanggal tertentu atas arus kas yang semata dates that are solely payments of principal
dari pembayaran pokok dan bunga (SPPI) and interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
16
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair value.
wajar, dimana keuntungan atau kerugian The changes in fair value are recognized initially
diakui dalam penghasilan komprehensif lain, in other comprehensive income (OCI), except for
kecuali untuk kerugian akibat penurunan nilai impairment gains and losses, and a portion of
dan keuntungan atau kerugian akibat foreign exchange gains and losses, are recognized
perubahan kurs, diakui pada laba rugi. Ketika in profit or loss. When the asset is derecognized
aset keuangan tersebut dihentikan or reclassified, changes in fair value previously
pengakuannya atau direklasifikasi, recognized in other comprehensive income and
keuntungan atau kerugian kumulatif yang accumulated in equity are reclassified from
sebelumnya diakui dalam penghasilan equity to profit and loss as a reclassification
komprehensif lain direklasifikasi dari ekuitas adjustment.
ke laba rugi sebagai penyesuaian reklasifikasi.
(3) Aset keuangan yang diukur pada nilai wajar (3) Financial assets measured at fair value through
melalui laba rugi (FVTPL) profit or loss (FVTPL)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are those
adalah aset keuangan yang tidak memenuhi which do not meet both criteria for neither
kriteria untuk diukur pada biaya perolehan amortized costs nor FVTOCI.
diamortisasi atau untuk diukur FVTOCI.
Setelah pengakuan awal, aset keuangan yang After initial recognition, FVTPL financial assets
diukur pada FVTPL diukur pada nilai are measured at fair value. The changes in fair
wajarnya. Keuntungan atau kerugian yang value are recognized in profit or loss.
timbul dari perubahan nilai wajar aset
keuangan diakui dalam laba rugi.
Aset keuangan berupa derivatif dan investasi Financial assets in form of derivatives and
pada instrumen ekuitas tidak memenuhi investment in equity instrument are not eligible
kriteria untuk diukur pada biaya perolehan to meet both criteria for amortized costs or fair
diamortisasi atau kriteria untuk diukur pada value through other comprehensive income
FVTOCI, sehingga diukur pada FVTPL. FVTOCI. Hence, these are measured at fair
Namun demikian, Grup dapat menetapkan value through profit or loss FVTPL.
pilihan yang tidak dapat dibatalkan saat Nonetheless, the Group may irrevocably
pengakuan awal atas investasi pada instrumen designate an investment in an equity instrument
ekuitas yang bukan untuk diperjualbelikan which is not held for trading in any time soon as
dalam waktu dekat (held for trading) untuk FVTOCI. This designation result in gains and
diukur pada FVTOCI. Penetapan ini losses to be presented in other comprehensive
menyebabkan semua keuntungan atau income, except for dividend income on a
kerugian disajikan di penghasilan qualifying investment which is recognized in
komprehensif lain, kecuali pendapatan dividen profit or loss. Cumulative gains or losses
tetap diakui di laba rugi. Keuntungan atau previously recognized in other comprehensive
kerugian kumulatif yang sebelumnya diakui income are directly reclassified to retained
dalam penghasilan komprehensif lain earnings, not through profit or loss.
direklasifikasi langsung ke saldo laba tidak
melalui laba rugi.
17
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
g.2. Liabilitas keuangan g.2. Financial liabilities
Liabilitas keuangan diklasifikasikan dalam dua Financial liabilities are classified into the two categories
kategori sebagai berikut : as follows :
(1) Liabilitas keuangan yang diukur pada nilai (1) Financial liabilities at fair value through profit
wajar melalui laba rugi (FVTPL) or loss (FVTPL)
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL are financial
adalah liabilitas keuangan yang dimiliki untuk liabilities held for trading or upon initial
diperdagangkan atau yang pada saat recognition it is designated as at fair value
pengakuan awal telah ditetapkan untuk diukur through profit or loss. Financial liabilities
pada nilai wajar melalui laba rugi. Liabilitas classified as held for trading if it is acquired or
keuangan diklasifikasikan dalam kelompok incurred principally for the purpose of selling
diperdagangkan jika diperoleh atau dimiliki and repurchasing it in the near term, or it is a
terutama untuk tujuan dijual atau dibeli part of a portfolio of identified financial
kembali dalam waktu dekat, atau bagian dari instruments that are managed together and for
portofolio instrumen keuangan tertentu yang which there is evidence of a recent actual pattern
dikelola bersama dan terdapat bukti mengenai of short-term profit taking, or it is a derivative,
pola ambil untung dalam jangka pendek except for a derivative that is a designated and
aktual saat ini, atau merupakan derivatif, effective hedging instrument.
kecuali derivatif yang ditetapkan dan efektif
sebagai instrumen lindung nilai.
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities at
yang diukur pada FVTPL diukur pada nilai FVTPL are measured at its fair value. Gains or
wajarnya. Keuntungan atau kerugian yang losses arising from a change in the fair value are
timbul dari perubahan nilai wajar diakui recognized in profit or loss.
dalam laba rugi.
(2) Liabilitas keuangan lainnya (2) Other financial liabilities
Liabilitas keuangan yang tidak diklasifikasikan Financial liabilities that are not classified as
sebagai liabilitas keuangan yang diukur pada financial liabilities at FVTPL are classified in
FVTPL dikelompokan dalam kategori ini dan this category and are measured at amortized cost
diukur pada biaya perolehan diamortisasi using the effective interest rate method.
dengan menggunakan metode suku bunga
efektif.
g.3. Metode suku bunga efektif g.3. The effective interest rate method
Metode suku bunga efektif adalah metode yang The effective interest rate method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial asset or a
diamortisasi dari aset atau liabilitas keuangan financial liability (or group of financial assets or
(atau kelompok aset atau liabilitas keuangan) dan financial liabilities) and of allocating method the
metode untuk mengalokasikan pendapatan bunga interest income or interest expense over the relevant
atau beban bunga selama periode yang relevan. period.
18
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Suku bunga efektif adalah suku bunga yang secara The effective interest rate is the rate that exactly discount
tepat mendiskontokan estimasi pembayaran atau the estimated future cash payments or receipts through
penerimaan kas masa depan selama perkiraan the expected life of the financial instrument or, when
umur dari instrumen keuangan, atau jika lebih appropriate, a shorter period to the net carrying amount
tepat, digunakan periode yang lebih singkat untuk of the financial asset or financial liability.
memperoleh jumlah tercatat neto dari aset
keuangan atau liabilitas keuangan.
g.4. Saling hapus g.4. Offsetting
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset each other and
hapus dan nilai bersihnya disajikan dalam laporan the net amount reported in the statements of financial
posisi keuangan jika, dan hanya jika, Grup saat ini position if, and only if, there is a currently enforceable
memiliki hak yang berkekuatan hukum untuk right to offset the recognized amounts and there is
melakukan saling hapus atas jumlah yang telah intention to settle on a net basis, or to realize the asset
diakui tersebut, dan berniat untuk menyelesaikan and settle the liability simultaneously.
secara neto atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara simultan.
g.5. Penurunan nilai aset keuangan g.5. Impairment of financial assets
Grup menilai dengan dasar perkiraan masa yang The Group assesses on a forward-looking basis the
akan datang kerugian kredit ekspektasian expected credit loss (ECL) associated with its f inancial
(Expected Credit Loss atau ECL) terkait dengan asset instruments carried at amortised cost and fair value
instrumen aset keuangan yang dicatat pada biaya at other comprehensive income. The impairment
perolehan diamortisasi dan nilai wajar melalui methodology applied depends on whether there has been
penghasilan komprehensif lain. Metodologi a significant increase in credit risk to financial asset
penurunan nilai yang ditampilkan tergantung measured at amortised cost and at fair value through
kepada apakah terjadi peningkatan risiko kredit other comprehensive income (FVOCI). If at the reporting
yang signifikan untuk aset keuangan yang diukur date, credit risk on financial asset has not increased
pada biaya perolehan diamortisasi dan diukur significantly since initial recognition, the Group shall
pada nilai wajar melalui penghasilan measure the allowance for losses for that f inancial asset
komprehensif lain (FVOCI). Jika pada tanggal at the amount of 12 (twelve) months ECL. If the credit
pelaporan, risiko kredit atas aset keuangan tidak risk on that financial asset has increased significantly
meningkat secara signif ikan sejak pengakuan since initial recognition, the Bank shall measure the
awal, maka Grup akan mengukur penyisihan allowance for losses at the amount of ECL over its
kerugian untuk aset keuangan tersebut sejumlah lifetime.
ECL 12 bulan. Jika risiko kredit atas aset
keuangan telah meningkat secara signif ikan dari
pengakuan awal, maka Bank akan menyajikan
penyisihan kerugian sejumlah ECL lifetime.
19
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ECL 12 bulan dan ECL lifetime 12-month ECL and Lifetime ECL
ECL 12 bulan adalah bagian dari kerugian kredit 12-month ECL is the portion of ECL that result f rom
ekspektasian sepanjang umurnya yang default events that are possible within the 12 months
merepresentasikan ECL yang timbul dari peristiwa after reporting date (or the shorter period if expected life
gagal bayar aset keuangan yang mungkin terjadi of financial asset is less than 12 months). 12-month ECL
dalam 12 bulan setelah tanggal pelaporan (atau is weighted by probability of default.
periode yang lebih pendek jika umur aset
keuangan yang diharapkan kurang dari 12 bulan).
ECL 12 bulan dibobot oleh probabilitas terjadinya
default yang dimaksud.
ECL lifetime adalah kerugian yang diakibatkan Lifetime ECL is the ECL that result f rom all possible
dari semua kejadian default yang mungkin terjadi default events over the expected.
selama perkiraan waktu umur aset keuangan.
Staging Criteria Staging Criteria
Aset keuangan harus dialokasikan ke salah satu Financial asset must be allocated to one of three stages of
dari tiga tahap penurunan nilai (stage 1, stage 2, impairment (stage 1, stage 2, stage 3) by determining
stage 3) dengan menentukan apakah terjadi whether there is a significant increase in credit risk on
peningkatan risiko kredit yang signifikan atas aset the financial asset since initial recognition or whether the
keuangan sejak pengakuan awal atau apakah facility has defaulted on each reporting date.
fasilitas tersebut gagal bayar pada setiap tanggal
pelaporan.
(i) Stage 1 (i) Stage 1
Mencakup aset keuangan yang tidak memiliki Include financial assets that do not have a
peningkatan signifikan atas risiko kredit sejak significant increase in credit risk since initial
pengakuan awal atau memiliki risiko kredit recognition or have a low credit risk at the reporting
rendah pada tanggal pelaporan. Untuk aset date. For these assets, a 12-month ECL will be
ini, ECL 12 bulan akan dihitung. calculated.
(ii) Stage 2 (ii) Stage 2
Mencakup aset keuangan yang mengalami Includes financial assets that experience a
peningkatan signifikan atas risiko kredit pada significant increase in credit risk at the reporting
tanggal pelaporan, namun tidak memiliki date, but do not have objective evidence of
bukti penurunan nilai yang objektif. Untuk impairment. For these assets, lifetime ECL will be
aset ini, ECL lifetime dihitung. ECL lifetime calculated. Lifetime ECL are the ECL that results
adalah kerugian kredit yang diharapkan yang from all possible default events over the expected life
dihasilkan dari semua kejadian default yang of financial assets.
mungkin terjadi selama perkiraan umur dari
aset keuangan.
(iii) Stage 3 (iii) Stage 3
Mencakup aset keuangan yang memiliki bukti Includes financial assets that have an objective
objektif penurunan nilai pada tanggal evidence of impairment at the reporting date. This
pelaporan. Tahap ini berisi debitur yang telah stage consists of default debtors.
impaired (gagal bayar).
20
Page 621
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Faktor utama dalam menentukan apakah aset The main factor in determining whether the financial
keuangan memerlukan ECL 12 bulan (stage 1) assets need 12-month ECL (stage 1) or lifetime ECL
atau ECL lifetime (stage 2) disebut dengan kriteria (stage 2) is Significant Increase on Credit Risk criteria
peningkatan signifikan dalam risiko kredit (SICR). (SICR). Determinations of the SICR criteria needs
Penentuan kriteria SICR memerlukan pengkajian review whether significant increase in credit risk occurred
apakah telah terjadi peningkatan risiko kredit yang at each reporting date.
signifikan pada setiap tanggal pelaporan.
PSAK 109 mensyaratkan penyertaan informasi PSAK 109 requires supportable information about past
tentang kejadian masa lalu, kondisi saat ini dan events, current condition and forecasts of future economic
perkiraan kondisi ekonomi masa depan. Perkiraan conditions. Estimated movement on expected credit losses
perubahan dalam kerugian kredit yang diharapkan have to be reflected and directly consistent with changes
harus mencerminkan, dan secara langsung in observed related data over the period. This ECL
konsisten dengan, perubahan dalam data terkait calculation needs forward-looking estimation from
yang diobservasi dari periode ke periode. Probability of Default (PD), Loss Given Default (LGD)
Perhitungan ECL ini membutuhkan estimasi and Exposure At Default (EAD).
forward-looking dari Probability of Default (PD),
Loss Given Default (LGD) dan Exposure At Default
(EAD).
Untuk komitmen pinjaman dan kontrak jaminan For loan commitments and financial guarantee
keuangan, tanggal pada saat Grup menjadi pihak contracts, the date when the Group become a party in an
dalam suatu komitmen yang tidak dapat irrevocable commitment is the date of initial recognition
dibatalkan merupakan tanggal pengakuan awal for implementation of impairment purposes.
untuk keperluan penerapan persyaratan
penurunan nilai.
Grup menggunakan model yang kompleks yang The Group primarily uses sophisticated models that
menggunakan matriks PD, LGD dan EAD, yang utilize PD, LGD and EAD metrics, discounted using the
didiskontokan menggunakan suku bunga efektif. effective interest rate.
- Probability of Default (PD) - Probability of Default (PD)
Probabilitas yang timbul di suatu waktu di The probability at a point in time that a
mana debitur mengalami gagal bayar, counterparty will default, calibrated over up to 12
dikalibrasikan sampai dengan periode 12 months from the reporting date (Stage 1) or over the
bulan dari tanggal laporan (Stage 1) atau lifetime of the product (Stage 2 and 3) and
sepanjang umur (Stage 2 dan 3) dan incorporating the impact of forward-looking
digabungkan pada dampak asumsi ekonomi economic assumptions that have an effect on credit
masa depan yang memiliki risiko kredit. PD risk. PD is estimated at a point in time that means
diestimasikan pada point in time di mana hal it will fluctuate in line with the economic cycle.
ini berfluktuasi sejalan dengan siklus
ekonomi.
21
Page 622
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Loss Given Default (LGD) - Loss Given Default (LGD)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward looking
menggabungkan dampak dari asumsi economic assumptions (if any), which represents the
ekonomi masa depan yang relevan (jika ada) difference between the contractual cash flows due
di mana hal ini mewakili perbedaan antara and those that the Bank expects to receive. The
arus kas kontraktual yang akan jatuh tempo Bank estimates LGD based on the historical
dengan arus kas yang diharapkan untuk recovery rates and considers the recovery of any
diterima. Bank mengestimasikan LGD collateral that is integral to the financial assets,
berdasarkan data historis dari tingkat taking into account forward looking economic
pemulihan dan memperhitungkan pemulihan assumptions if relevant.
yang berasal dari jaminan terhadap aset
keuangan dengan mempertimbangkan asumsi
ekonomi di masa depan jika relevan.
- Exposure at Default (EAD) - Exposure at Default (EAD)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the time of
gagal bayar dengan mempertimbangkan default, taking into account that expected change in
bahwa perubahan ekspektasi yang diharapkan exposure over the lifetime of the exposure. This
selama masa eksposur. Hal ini incorporates the impact of drawdowns of committed
menggabungkan dampak penarikan fasilitas facilities, repayments of principal and interest,
yang committed pembayaran pokok dan amortization and prepayments, together with the
bunga, amortisasi dan pembayaran impact of forward looking economic assumptions
dipercepat, bersama dengan dampak asumsi where relevant.
ekonomi masa depan jika relevan.
g.6. Pengukuran nilai wajar g.6. Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to sell an
untuk menjual suatu aset atau harga yang akan asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas dalam transaction between market participants at the
transaksi teratur antara pelaku pasar pada tanggal measurement date.
pengukuran.
Nilai wajar aset dan liabillitas keuangan diestimasi The fair value of financial assets and financial liabilities
untuk keperluan pengakuan dan pengukuran atau must be estimated for recognition and measurement or
untuk keperluan pengungkapan. for disclosure purposes.
Nilai wajar dikategorikan dalam level yang Fair values are categorised into different levels in a fair
berbeda dalam suatu hirarki nilai wajar value hierarchy based on the degree to which the inputs
berdasarkan pada apakah input suatu pengukuran to the measurement are observable and the significance of
dapat diobservasi dan signifikansi input terhadap the inputs to the fair value measurement in its entirety:
keseluruhan pengukuran nilai wajar:
22
Page 623
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Level 1 (i) Level 1
Harga kuotasian (tanpa penyesuaian) di pasar Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik identical assets or liabilities that can be accessed at
yang dapat diakses pada tanggal pengukuran. the measurement date.
(ii) Level 2 (ii) Level 2
Input selain harga kuotasian yang termasuk Inputs other than quoted prices included in Level 1
dalam Level 1 yang dapat diobservasi untuk that are observable for the assets or liabilities, either
aset atau liabilitas, baik secara langsung directly or indirectly.
maupun tidak langsung.
(iii) Level 3 (iii) Level 3
Input yang tidak dapat diobservasi untuk aset Unobservable inputs for the assets or liabilities.
atau liabilitas.
Dalam mengukur nilai wajar aset atau liabilitas, When measuring the fair value of an asset or a liability,
Grup sedapat mungkin menggunakan data pasar the Group uses market observable data to the extent
yang dapat diobservasi. Apabila nilai wajar aset possible. If the fair value of an asset or a liability is not
atau liabilitas tidak dapat diobservasi secara directly observable, the Group uses valuation techniques
langsung, Grup menggunakan teknik penilaian that appropriate in the circumstances and maximizes the
yang sesuai dengan keadaannya dan use of relevant observable inputs and minimizes the use
memaksimalkan penggunaan input yang dapat of unobservable inputs.
diobservasi yang relevan dan meminimalkan
penggunaan input yang tidak dapat diobservasi.
g.7. Penghentian pengakuan g.7. Derecognition
(1) Aset keuangan (1) Financial assets
Aset keuangan (atau bagian dari kelompok Financial asset (or, where applicable, a part of a
aset keuangan serupa) dihentikan financial asset or part of a Group similar financial
pengakuannya jika : assets) is derecognised when :
a. Hak kontraktual atas arus kas yang berasal a. The rights to receive cash flows from the asset
dari aset keuangan tersebut berakhir; have expired;
b. Grup tetap memiliki hak untuk menerima b. The Group retains the right to receive cash
arus kas dari aset keuangan tersebut, flows from the asset, but has assumed a
namun juga menanggung liabilitas contractual obligation to pay them in full
kontraktual untuk membayar kepada without material delay to a third party under a
pihak ketiga atas arus kas yang diterima "pass-through" arrangement; or
tersebut secara penuh tanpa adanya
penundaan yang signifikan berdasarkan
suatu kesepakatan; atau
23
Page 624
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Grup telah mentransfer haknya untuk c. The Group has transferred its rights to receive
menerima arus kas dari aset keuangan dan cash flows from the asset and either (i) has
(i) telah mentransfer secara substansial transferred substantially all the risks and
seluruh risiko dan manfaat atas aset rewards of the asset, or (ii) has neither
keuangan, atau (ii) secara substansial tidak transferred nor retained substantially all the
mentransfer atau tidak memiliki seluruh risks and rewards of the asset, but has
risiko dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mentransfer pengendalian
atas aset keuangan tersebut.
(2) Liabilitas keuangan (2) Financial liabilities
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognized when the
jika liabilitas keuangan tersebut berakhir, obligation under the liability is discharged,
dibatalkan atau telah kadaluarsa. cancelled or has expired.
h. GIRO PADA BANK INDONESIA DAN BANK h. CURRENT ACCOUNTS WITH BANK INDONESIA
LAIN AND OTHER BANKS
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortised cost using the effective interest rate
metode suku bunga efektif dikurangi penyisihan method less allowance for impairment losses.
kerugian penurunan nilai.
i. PENEMPATAN PADA BANK INDONESIA DAN i. PLACEMENT WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain terdiri Placements with Bank Indonesia and other banks consist of
dari Fasilitas Simpanan Bank Indonesia (FASBI). Bank Indonesia Deposit Facility (FASBI).
Penempatan pada Bank Indonesia dinyatakan sebesar Placements with Bank Indonesia are stated at the
saldo penempatan dikurangi dengan pendapatan bunga outstanding balances net of unearned interest income.
yang ditangguhkan.
Penempatan pada bank lain dinyatakan sebesar biaya Placements with other banks are stated at amortised cost
perolehan diamortisasi menggunakan metode suku using the effective interest method less allowance for
bunga efektif dikurangi penyisihan kerugian penurunan impairment losses.
nilai.
Deposito berjangka dinyatakan sebesar biaya perolehan Time deposits are stated at amortised cost using the effective
diamortisasi menggunakan metode suku bunga efektif interest rate method less allowance for impairment losses.
dikurangi penyisihan kerugian penurunan nilai.
24
Page 625
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. EFEK-EFEK j. MARKETABLE SECURITIES
Efek-efek terdiri dari efek-efek yang diperdagangkan Marketable securities consist of traded securities in the money
dari pasar uang dan bursa efek seperti Obligasi market and stock exchange such as Government Bonds,
Pemerintah, Sukuk, Obligasi Korporasi, Sertifikat Bank Sukuk, Corporate Bonds, Certificates of Bank Indonesia and
Indonesia dan Surat Kredit Berdokumen Dalam Negeri Letter of Credit undocumented Affairsi (SKBDN).
(SKBDN). Efek-efek untuk tujuan investasi Marketable securities are classified as financial assets
diklasifikasikan sebagai aset keuangan yang diukur measured at amortised cost and measured at fair value
pada biaya perolehan diamortisasi dan diukur pada through other comprehensive income.
nilai wajar melalui penghasilan komprehensif lain.
- Diukur pada biaya perolehan diamortisasi - Measured at amortised cost
Setelah pengakuan awal, investasi diukur pada Subsequently, investment measured at amortised cost
biasa perolehan diamortisasi dengan using effective interest rate method.
menggunakan metode suku bunga efektif.
- Diukur pada FVOCI - Measured at FVOCI
Setelah pengakuan awal, diukur pada nilai wajar Subsequently, investment carried at fair value with all
di mana keuntungan dan kerugian yang belum unrealized gains and losses arising from changes in fair
direalisasi atas perubahan nilai wajar akan diakui value recognised in other comprehensive income.
sebagai penghasilan komprehensif lain. Perubahan Changing in expected credit losses recognised in the profit
pada kerugian kredit ekspektasian diakui laba rugi or loss and are accumulated in equity. On derecognition,
dan diakumulasi pada ekuitas. Pada saat the cumulative fair value gains or losses, net of
penghentian pengakuan, akumulasi keuntungan cumulative allowance for impairment losses, are
atau kerugian nilai wajar bersih, setelah akumulasi transferred to the profit or loss.
cadangan kerugian penurunan nilai, ditransfer ke
laba rugi.
k. TAGIHAN / LIABILITAS ATAS EFEK-EFEK k. RECEIVABLES / LIABILITIES ON SECURITIES
YANG DIBELI DENGAN JANJI DIJUAL PURCHASED UNDER AGREEMENTS TO RESELL
KEMBALI DAN EFEK-EFEK YANG DIJUAL AND SECURITIES SOLD UNDER AGREEMENTS
DENGAN JANJI DIBELI KEMBALI TO REPURCHASE
Efek-efek yang dijual dengan janji untuk dibeli kembali Securities sold under agreements to repurchase are classified
diklasifikasikan sebagai aset keuangan dalam as financial asset measured at amortised cost. Refer to Note
kelompok biaya perolehan diamortisasi. Lihat Catatan 2g for the accounting policy of financial assets measured at
2g untuk kebijakan akuntansi atas aset keuangan dalam amortised cost.
kelompok biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo ) disajikan sebagai aset keuangan (reverse repo) are classified as financial asset measured at
dalam kelompok biaya perolehan diamortisasi. Lihat amortized cost. Refer to Note 2g for the accounting policy of
Catatan 2g untuk kebijakan akuntansi atas aset financial assets measured at amortised cost.
keuangan dalam kelompok biaya perolehan
diamortisasi.
25
Page 626
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Liabilitas efek-efek yang dijual dengan janji dibeli Securities sold under agreements to repurchase are presented
kembali disajikan sebagai liabilitas dalam laporan as liabilities in the statement of financial position in the
posisi keuangan sebesar jumlah pembelian kembali, amount of repurchase at repurchase price, net of unamortised
dikurangi dengan bunga dibayar di muka yang belum prepaid interest. The difference between sale price and
diamortisasi. Selisih antara harga jual dan harga beli repurchase price is treated as prepaid expenses and recognised
kembali diperlakukan sebagai biaya dibayar di muka as expenses over the period starting from those securities are
dan diakui sebagai beban selama jangka waktu sejak sold until they are repurchased using the effective interest rate
efek-efek tersebut dijual hingga dibeli kembali method.
menggunakan metode suku bunga efektif.
l. KREDIT YANG DIBERIKAN l. LOANS
Setelah pengakuan awal, kredit yang diberikan diukur Subsequent to initial recognition, loans are measured at
pada biaya perolehan diamortisasi atau nilai wajar amortised cost or fair value depending on the respective
sesuai dengan klasifikasinya masing-masing. Untuk classification. For loan which classified as amortised cost is
kredit yang diberikan yang diklasifikasikan sebagai subsequently measured using the effective interest method.
biaya perolehan diamortisasi, setelah pengakuan awal While for loans which classified as fair value through profit
diukur menggunakan suku bunga efektif. Sedangkan or loss are subsequently carried at fair value, with gains or
untuk kredit yang diberikan yang diklasifikasikan losses arising from changes in fair value are recorded in net
sebagai FVTPL, setelah pengakuan awal diukur pada trading income.
nilai wajar dimana keuntungan atau kerugian atas
perubahan nilai wajar dicatat pada pendapatan
transaksi perdagangan-bersih.
Restrukturisasi kredit yang diberikan Loan restructuring
Grup mencatat restrukturisasi kredit bermasalah The Group accounts for troubled debt restructuring in
berdasarkan jenis restrukturisasi. accordance with the type of restructuring.
Dalam restrukturisasi kredit bermasalah yang In troubled debt restructuring which involves a repossession of
dilakukan dengan penerimaan aset (termasuk assets (including an equity interest of the debtor), the Group
kepentingan ekuitas debitur), Grup mencatat aset records those assets (including an equity interest) at their fair
tersebut (termasuk kepentingan ekuitas) sebesar nilai values at the time of restructuring. The excess of the carrying
wajarnya pada saat restrukturisasi. Kelebihan nilai amount of the loans over the fair value of assets received less
tercatat kredit yang diberikan di atas nilai wajar aset estimated costs to sell, is recognised as a loss in the current
yang diterima setelah dikurangi estimasi biaya untuk year profit or loss.
menjual aset tersebut, diakui sebagai kerugian dalam
laba rugi tahun berjalan.
26
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The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Saat arus kas kontraktual atas aset keuangan When the contractual cash flows of a financial asset are
direnegosiasi atau dimodifikasi dan renegosiasi atau renegotiated or otherwise modified and the renegotiation or
modifikasi tersebut tidak menghasilkan penghentian modification does not result in the derecognition of that
pengakuan aset keuangan, Grup menghitung ulang financial asset, the Group shall recalculate the gross carrying
jumlah tercatat bruto aset keuangan dan mengakui amount of the financial asset and shall recognise a
keuntungan atau kerugian yang timbul dari modifikasi modification gain or loss in profit or loss. The gross carrying
dalam laporan laba rugi. Jumlah tercatat bruto aset amount of the financial asset shall be recalculated as the
keuangan dihitung ulang sebagai nilai kini dari arus kas present value of the renegotiated or modified contractual cash
kontraktual yang telah direnegosiasi atau dimodifikasi flows that are discounted at the financial asset's original
yang didiskontokan dengan suku bunga efektif awal effective interest rate. Any costs or fees incurred adjust the
aset keuangan. Biaya atau pendapatan jasa yang terjadi carrying amount of the modified financial asset and are
mengubah jumlah tercatat aset keuangan yang telah amortised over the remaining term of the modified financial
dimodifikasi dan diamortisasi selama sisa jangka waktu asset.
aset keuangan modifikasian tersebut.
m. TAGIHAN DAN LIABILITAS AKSEPTASI m. ACCEPTANCES RECEIVABLES AND PAYABLES
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial assets
keuangan dalam kelompok biaya perolehan measured at amortized cost. Refer to Note 2g for the
diamortisasi. Lihat Catatan 2g untuk kebijakan accounting policy of financial assets measured at amortised
akuntansi atas aset keuangan dalam kelompok biaya cost.
perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai liabilitas Acceptance payables are classified as financial liabilities
yang diukur dengan biaya perolehan diamortisasi. measured at amortized cost. Refer to Note 2g for the
Lihat Catatan 2g untuk kebijakan akuntansi atas accounting policy of financial liabilities measured at
liabilitas keuangan yang diukur dengan biaya amortised cost.
perolehan diamortisasi.
n. ASET TETAP n. FIXED ASSETS
Efektif 31 Desember 2015, PT Bank Mestika Dharma Effective December 31, 2015, PT Bank Mestika Dharma
Tbk sebagai entitas anak, mengubah kebijakan Tbk as a subsidiary, has changed its accounting policy from
akuntansi dari model biaya ke model revaluasi dalam cost model to revaluation model on measurement of fixed
pengukuran aset tetap atas kelas tanah dan bangunan. assets on the class of land and buildings. The changes in this
Perubahan kebijakan akuntansi ini diperlakukan secara accounting policy is applied prospectively.
prospektif.
Tanah dan bangunan disajikan pada nilai revaluasian Land and buildings are stated at their revalued amount, it is
dikurangi akumulasi penyusutan dan akumulasi rugi the fair value at the date of revaluation less accumulated
penurunan nilai yang terjadi setelah tanggal depreciation and accumulated impairment losses occurring
revaluasian. Revaluasi dilakukan dengan keteraturan after the date of revaluation. Revaluation carried out with
yang cukup regular untuk memastikan bahwa jumlah sufficient regularity to ensure that regular carrying amount
tercatat tidak berbeda secara material dari jumlah yang does not differ materially from the amount determined using
ditentukan dengan menggunakan nilai wajar pada fair value at reporting date. Land is not depreciated.
tanggal pelaporan. Tanah tidak disusutkan.
27
Page 628
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Kenaikan yang berasal dari revaluasi tanah dan The increase from the revaluation of land and buildings are
bangunan tersebut dikreditkan ke penghasilan recognized as other comprehensive income and accumulated
komprehensif lain dan terakumulasi di surplus to revaluation surplus in equity, unless earlier revaluation
revaluasi pada bagian ekuitas, kecuali sebelumnya decrease over the same asset been recognized in the profit on
penurunan revaluasi atas aset yang sama pernah loss, in this case, the increase revaluation of up to write-
diakui dalam laporan laba rugi, dalam hal ini, downs due to the revaluation, are recognized in the statement
kenaikan revaluasi hingga sebesar penurunan nilai aset of profit or loss.
akibat revaluasi tersebut, dikreditkan dalam laporan
laba rugi.
Penurunan jumlah tercatat yang berasal dari revaluasi Impairment in the carrying amount derived from the
tanah dan bangunan yang dibebankan dalam laporan revaluation of land dan buildings are charged to profit or loss
laba rugi apabila penurunan tersebut melebihi saldo when the account balance exceeds the decline in revaluation
akun surplus revaluasi aset tetap yang berasal dari surplus of fixed assets that come from the previous
revaluasi sebelumnya, jika ada. revaluation, if any.
Penyusutan atas nilai revaluasian bangunan The depreciation value of the revalued buildings are charged
dibebankan ke laporan laba rugi. Bila kemudian tanah to profit of loss. If the land and buildings have been sold or
dan bangunan yang telah direvaluasi dijual atau discontinued, the remaining revaluation surplus balance will
dihentikan penggunaannya, saldo surplus tersisa be charged directly to retained earnings. The part of
dipindahkan langsung ke saldo laba. Bagian dari revaluation surplus which is the difference between
surplus revaluasi yang merupakan selisih atas depreciation based on revalued amount and cost value are
penyusutan berdasarkan nilai revaluasian dan nilai transferred to retained earnings.
perolehan dipindahkan ke saldo laba.
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except land, are stated at cost less accumulated
perolehan dikurangi akumulasi penyusutan dan rugi depreciation and impairment losses (if any). The initial cost
penurunan nilai (jika ada). Biaya perolehan awal aset of the fixed assets consists of its construction cost or purchase
tetap meliputi biaya konstruksi atau harga pembelian price and any directly attributable costs of bringing the asset
dan setiap biaya diatribusikan secara langsung untuk to its working condition and location for its intended use.
membawa aset ke kondisi kerjanya dan lokasi untuk Land is stated at historical cost and is not depreciated.
digunakan. Tanah dinyatakan sebesar harga perolehan
dan tidak disusutkan.
Hak atas tanah, termasuk biaya pengurusan legal hak Land rights, including the legal costs incurred at initial
yang timbul pada awal perolehan hak atas tanah, acquisition of land rights, are stated at cost and not
dinyatakan sebesar biaya perolehan dan tidak amortised. Specific costs associated with the renewal or
diamortisasi. Biaya-biaya yang terjadi sehubungan extension of land titles are deferred and amortised over the
dengan pembaharuan atau perpanjangan hak atas legal term of the land rights or the estimated economic life of
tanah ditangguhkan dan diamortisasi selama periode the land, whichever is shorter. The deferred cost are presented
hak atas tanah atau taksiran masa manfaat ekonomis as "Intangible Assets".
tanah, mana yang lebih pendek. Biaya yang
ditangguhkan tersebut disajikan sebagai "Aset
Takberwujud".
28
Page 629
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset dalam pembangunan dinyatakan sebesar biaya Assets under construction are stated at cost and are presented
perolehan dan disajikan sebagai bagian dari “Aset as part of “Fixed Assets”. The accumulated costs include cost
Tetap”. Akumulasi biaya perolehan meliputi biaya of construction and other direct costs. Assets under
konstruksi dan biaya langsung lainnya. Aset dalam construction are not depreciated and they will only be
pembangunan tidak disusutkan dan hanya akan reclassified to the appropriate fixed asset account when the
direklasifikasi ke masing-masing aset tetap yang construction is completed and the constructed asset is ready
bersangkutan pada saat aset tersebut selesai dikerjakan for its intended use.
dan siap digunakan sesuai dengan tujuannya.
Pengakuan penyusutan dimulai ketika aset tersebut Recognition of depreciation commences when an asset is in
ada di lokasi dan kondisinya dan dapat dioperasikan its location and condition and capable of being operated in
sebagaimana yang dimaksud oleh manajemen. the manner intended by management. Depreciation on
Penyusutan bangunan dihitung dengan menggunakan buildings are calculated on the straight-line method and
metode garis lurus dan penyusutan aset tetap selain depreciation on fixed assets other than buildings are
bangunan dihitung dengan menggunakan metode calculated on the double declining balance method, based on
saldo menurun ganda, berdasarkan umur manfaat aset the estimated useful lives of the fixed assets as follows :
tetap yang diestimasi sebagai berikut :
Tahun/ Persentase/
Years Percentage
Bangunan 10 - 20 5% - 10% Buildings
Kendaraan 4-8 25% - 50% Vehicles
Perlengkapan dan perabot kantor 4-8 25% - 50% Office equipment and furniture
Pada saat inspeksi yang signifikan dilakukan, biaya When a significant inspection of the asset is performed, the
inspeksi itu diakui ke dalam jumlah tercatat (carrying cost of inspection is capitalised as part of the replacement cost
amount) aset tetap sebagai suatu penggantian jika of the asset’s carrying amount, if the criteria for recognition
memenuhi kriteria pengakuan. Semua biaya are met. All maintenance and repair costs which do not fulfil
pemeliharaan dan perbaikan yang tidak memenuhi the capitalisation criteria, are recognised in profit or loss
kriteria pengakuan diakui dalam laporan laba rugi upon occurrence. At each financial year end, the assets’
pada saat terjadinya. Pada setiap akhir tahun buku, residual values, useful lives and methods of depreciation are
nilai residu, umur manfaat, dan metode penyusutan reviewed, and adjusted prospectively as appropriate.
ditelaah kembali dan jika sesuai dengan keadaan,
disesuaikan secara prospektif.
Jumlah tercatat aset tetap dihentikan pengakuannya An item of fixed assets is derecognised upon disposal or when
pada saat dilepaskan atau saat tidak ada manfaat no future economic benefits are expected from its use or
ekonomis masa depan yang diharapkan dari disposal. Any gain or loss arising from the derecognition of
penggunaan atau pelepasannya. Laba atau rugi yang the asset (calculated as the difference between the net disposal
timbul dari penghentian pengakuan aset (dihitung dari proceeds and the carrying amount of the asset) is recognised
selisih antara jumlah neto hasil pelepasan dan jumlah in profit or loss in the year the asset is derecognised.
tercatat dari aset) diakui dalam laporan laba rugi pada
tahun yang sama ketika aset tersebut dihentikan
pengakuannya.
29
Page 630
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
o. ASET TAKBERWUJUD o. INTANGIBLE ASSETS
Aset takberwujud terdiri dari perangkat lunak. Intangible assets consist of software.
Aset takberwujud diakui jika, dan hanya jika, biaya Intangible assets is recognised only when its cost can be
perolehan aset tersebut dapat diukur secara andal dan measured reliably and it is probable that expected future
kemungkinan besar Grup akan memperoleh manfaat benefits that are attributable to it will flow to the Group.
ekonomis masa depan dari aset tersebut.
Perangkat lunak yang bukan merupakan bagian Software which is not an integral part of a related hardware
integral dari perangkat keras yang terkait dicatat is recorded as intangible asset and stated at carrying amount,
sebagai aset takberwujud dan dinyatakan sebesar nilai which is cost less accumulated amortization.
tercatat, yaitu sebesar harga perolehan dikurangi
dengan akumulasi amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh Cost of software consists of all expenses directly attributable
pengeluaran yang dapat dikaitkan langsung dalam to the preparation of such software cost, into ready to be used
persiapan perangkat lunak tersebut sehingga siap for their intended purpose.
digunakan sesuai dengan tujuannya.
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software is capitalized only when
ditambahkan pada biaya perolehan perangkat lunak it increases the future economic benefits of the software, so
atau dikapitalisasi sebagai perangkat lunak hanya jika that it becomes larger than originally expected performance
pengeluaran tersebut menambah manfaat ekonomis standards. Expenditure with no addition of future economic
masa depan dari perangkat lunak yang bersangkutan benefits from the software is directly recognised as expenses
sehingga menjadi lebih besar dari standar kinerja yang when incurred.
diperkirakan semula. Pengeluaran yang tidak
menambah manfaat ekonomis masa depan dari
perangkat lunak diakui sebagai beban pada saat
terjadinya.
Perangkat lunak diamortisasi dengan menggunakan Software is amortised by using double declining balance
metode saldo menurun ganda selama estimasi umur method over the estimated useful life of software, which is 4
manfaatnya, yaitu 4 (empat) tahun. (four) years.
Amortisasi perangkat lunak diakui dalam laporan laba Amortisation is recognised in the statements of profit or loss
rugi dan penghasilan komprehensif lain, sejak tanggal and other comprehensive income from the date that is
perangkat lunak tersebut tersedia untuk dipakai sampai available for use until the economic benefits of software is
berakhirnya masa manfaat dari perangkat lunak ended.
tersebut.
Aset takberwujud dihentikan pengakuannya jika An intangible asset is derecognised on disposal or when no
dilepas atau ketika tidak terdapat lagi manfaat future economic benefits are expected from its use or disposal.
ekonomi masa depan yang diperkirakan dari
penggunaan atau pelepasannya.
30
Page 631
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
p. PENURUNAN NILAI ASET NON-KEUANGAN p. IMPAIRMENT OF NON-FINANCIAL ASSETS
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are reviewed for
penurunan nilai apabila terdapat kejadian atau impairment whenever events or changes in circumstances
perubahan keadaan yang mengindikasikan bahwa nilai indicate that the carrying amount of an asset may not be
tercatat suatu aset tidak dapat dipulihkan. Jika ada recoverable. If such indication exists and where the carrying
indikasi seperti itu dan nilai tercatat suatu aset amount of an asset exceeds the estimated recoverable
melebihi taksiran jumlah terpulihkan, aset atau unit amount, the assets or cash-generating units are written down
penghasil kas diturunkan nilainya ke jumlah to their recoverable amount. The estimated recoverable
terpulihkan. Taksiran jumlah terpulihkan aset adalah amount of an asset is the higher of an asset's fair value and
yang lebih tinggi dari nilai wajar aset dan nilai pakai. value-in-use. The fair value is the amount obtainable from
Nilai wajar adalah nilai yang diperoleh dari penjualan the sale of an asset in an arm's length transaction less costs of
aset dalam transaksi yang wajar dikurangi biaya disposal while value-in-use is the present value of estimated
penjualan sedangkan nilai pakai adalah nilai kini dari future cash flows expected to arise from the continuing use of
estimasi arus kas masa mendatang yang diharapkan an asset and from its disposal at the end of its useful life. For
muncul dari penggunaan aset secara terus menerus an asset that does not generate largely independent cash
dan dari penjualannya pada akhir masa pakainya. inflows, the recoverable amount is determined for the cash-
Untuk aset yang tidak menghasilkan arus kas masuk generating unit to which the asset belongs. Impairment losses
independen yang besar, jumlah terpulihkan ditentukan are recognised in consolidated statements of profit or loss and
untuk unit penghasil kas terkait aset tersebut. Rugi other comprehensive income.
penurunan nilai diakui dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
Dalam membuat taksiran nilai pakai, estimasi arus kas In assessing value-in-use, the estimated future cash flows are
masa mendatang didiskontokan ke nilai sekarang discounted to their present value using a pre-tax discount rate
dengan menggunakan tingkat diskonto sebelum pajak that reflects current market assessments of the time value of
yang mencerminkan penilaian pasar saat ini dari nilai money and the risks specific to the asset.
waktu dari uang dan risiko spesifik untuk aset.
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible assets with
takberwujud dengan masa manfaat tidak terbatas, indefinite useful life, an assessment is made at each reporting
penilaian dilakukan pada setiap tanggal pelaporan, date as to whether there is any indication that previously
apakah ada indikasi bahwa kerugian penurunan nilai recognised impairment losses may no longer exist or may
yang sebelumnya diakui mungkin tidak lagi ada atau have decreased. If such indication exists, the recoverable
mungkin telah menurun. Jika indikasi tersebut terjadi, amount is estimated.
jumlah terpulihkan diperkirakan.
31
Page 632
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rugi penurunan nilai yang diakui sebelumnya dibalik A previously recognised impairment loss is reversed only if
hanya jika telah terjadi perubahan dalam estimasi yang there has been a change in the estimates used to determine
digunakan untuk menentukan jumlah terpulihkan aset the asset's recoverable amount since the last impairment loss
sejak rugi penurunan nilai terakhir diakui. Jika ini was recognised. If that is the case, the carrying amount of the
kasusnya, jumlah tercatat aset meningkat menjadi asset is increased to its recoverable amount. That increased
jumlah terpulihkan tersebut. Jumlah peningkatan amount cannot exceed the carrying amount that would have
tersebut tidak dapat melebihi nilai tercatat yang telah been determined, net of depreciation or amortisation, had no
ditentukan, setelah dikurangi penyusutan atau impairment loss been recognised for the asset in prior years.
amortisasi, sehingga seolah-olah kerugian penurunan
nilai yang diakui untuk aset tahun-tahun sebelumnya
tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba rugi Such reversal is recognised in profit or loss unless the asset is
kecuali aset dicatat pada nilai revaluasi, yang mana carried at revalued amount, in which case the reversal is
pembalikan diperlakukan sebagai peningkatan treated as a revaluation increase. After such a reversal, the
revaluasi. Setelah pembalikan itu, beban penyusutan depreciation or amortisation expense is adjusted in future
atau amortisasi disesuaikan dalam tahun-tahun years to allocate the asset's revised carrying amount, less any
mendatang untuk mengalokasikan jumlah revisi nilai residual value, on a systematic basis over its remaining
tercatat aset, dikurangi nilai sisa, secara sistematis atas useful life.
sisa manfaatnya.
Aset tak berwujud dengan masa manfaat tidak terbatas Intangible assets with indefinite useful lives are tested for
diuji untuk penurunan nilai setiap tahun baik secara impairment annually either individually or at the cash
individu maupun di tingkat unit penghasil kas mana generating unit level as appropriate and when circumstances
yang sesuai dan ketika keadaan mengindikasikan indicate that the carrying value may be impaired.
bahwa nilai tercatat mungkin mengalami penurunan
nilai.
q. ASET LAIN-LAIN q. OTHER ASSETS
Aset lain-lain terdiri dari pendapatan yang masih akan Other assets consist of interest receivables, prepaid expenses,
diterima, beban dibayar dimuka, uang muka advance payments, office supplies, margin deposit and
pembelian, persediaan barang cetakan, margin deposit others.
dan lain-lain.
Beban dibayar di muka diamortisasi selama masa Prepaid expenses are amortised over their beneficial periods
manfaat masing-masing biaya dengan menggunakan using the straight-line method.
metode garis lurus (straight-line method).
r. LIABILITAS SEGERA r. IMMEDIATE LIABILITIES
Liabilitas segera merupakan liabilitas Grup yang harus Liabilities which immediately payable represent obligations
segera dibayarkan kepada pihak lain berdasarkan to third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately. Liabilities
kewenangan untuk itu. Liabilitas segera diukur sebesar immediately payable are measured at their amortised cost
biaya perolehan diamortisasi dengan menggunakan using effective interest rate method.
metode suku bunga efektif.
32
Page 633
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
s. SIMPANAN NASABAH s. DEPOSITS FROM CUSTOMERS
Giro, tabungan dan deposito berjangka diklasifikasikan Current accounts, savings deposits and time deposits are
sebagai liabilitas yang diukur pada biaya perolehan classified as liabilities measured at amortised cost, which are
diamortisasi, yang diakui pada nilai wajar pada initially recognised at fair value and subsequently measured
pengakuan awal dan selanjutnya diukur pada biaya at amortised cost using the effective interest rate method.
perolehan diamortisasi dengan menggunakan metode Amortised cost is calculated by taking into account any
suku bunga efektif. Biaya perolehan diamortisasi discount or premium related to the initial recognition of
dihitung dengan memperhitungkan adanya diskonto deposits from customers and transaction costs that are an
atau premi terkait dengan pengakuan awal simpanan integral part of the effective interest rate.
nasabah dan biaya transaksi yang merupakan bagian
yang tak terpisahkan dari suku bunga efektif.
t. SIMPANAN DARI BANK LAIN t. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to other banks,
bank lain dalam bentuk giro, tabungan dan deposito in the form of current accounts, saving deposits and time
berjangka yang jatuh tempo menurut perjanjian tidak deposits which original maturities of 90 days or less .
lebih dari 90 hari.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan measured at amortised cost, which are initially recognised at
diamortisasi, yang pada awalnya diakui pada nilai fair value and subsequently are measured at amortised cost
wajar pada pengakuan awal dan selanjutnya diukur using the effective interest rate method. Amortised cost is
pada biaya perolehan diamortisasi dengan calculated by taking into account any discount or premium
menggunakan metode suku bunga efektif. Biaya related to the initial recognition of deposits from other banks
perolehan diamortisasi dihitung dengan and transaction costs that are an integral part of the effective
memperhitungkan adanya diskonto atau premi terkait interest rate.
dengan pengakuan awal simpanan dari bank lain dan
biaya transaksi yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
u. MODAL SAHAM u. SHARE CAPITAL
Modal saham diukur dengan nilai nominal untuk Share capital is measured at par value for all shares issued
seluruh saham yang diterbitkan dan diklasifikasikan and is classified as part of "Equity". Incremental costs
sebagai bagian dari "Ekuitas". Biaya tambahan yang directly attributable to the issuance of new shares are
terkait langsung dengan penerbitan saham baru deducted against share capital.
dikurangkan terhadap modal saham.
v. SALDO LABA v. RETAINED EARNINGS
Saldo laba merupakan saldo kumulatif laba atau rugi Retained earnings represent the cumulative balance of net
bersih, distribusi dividen, penyesuaian periode income or loss, dividend distributions, prior period
sebelumnya, efek dari perubahan kebijakan akuntansi adjustments, effects of changes in accounting policy and other
dan penyesuaian modal lainnya. capital adjustments.
33
Page 634
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
w. GOODWILL w. GOODWILL
Goodwill dialokasikan pada setiap unit penghasil kas Goodwill is allocated to cash-generating units or groups of
atau kelompok unit penghasil kas dalam rangka cash-generating units for the purpose of impairment testing.
menguji penurunan nilai. Alokasi tersebut dibuat untuk The allocation is made to those cash-generating units or
unit penghasil kas atau kelompok unit penghasil kas groups of cash-generating units that are expected to benefit
yang diharapkan mendapat manfaat dari kombinasi from the business combination in which the goodwill arose.
bisnis di mana goodwill tersebut timbul. Kerugian Impairment losses on goodwill are not reversed.
penurunan nilai atas goodwill tidak dapat dipulihkan.
x. PENDAPATAN DAN BEBAN BUNGA x. INTEREST INCOME AND EXPENSES
Pendapatan bunga atas aset keuangan baik yang Interest income for financial assets held at either fair value
diukur dengan nilai wajar melalui penghasilan through other comprehensive income or amortised cost and
komprehensif lain atau biaya perolehan diamortisasi interest expense on all financial liabilities held at amortised
dan beban bunga atas seluruh liabilitas keuangan yang cost are recognised in profit or loss using the effective interest
diukur dengan biaya perolehan diamortisasi, diakui method.
pada laba rugi berdasarkan suku bunga efektif.
Pendapatan bunga atas aset keuangan yang diukur Interest income for financial assets that are either held at fair
dengan nilai wajar melalui penghasilan komprehensif value through other comprehensive income or amortised cost
lain atau biaya diamortisasi yang mengalami that have become credit impaired subsequent to initial
penurunan nilai setelah pengakuan awal (Stage 3) recognition (Stage 3) is recognised using the credit adjusted
diakui berdasarkan suku bunga efektif kredit yang effective interest rate. This rate is calculated in the same
disesuaikan. Tingkat bunga ini dihitung dengan cara manner as the effective interest rate except that expected
yang sama dalam perhitungan suku bunga efektif credit losses are included in the expected cash flows. Interest
kecuali bahwa cadangan kerugian kredit ekspektasian income is therefore recognised on the amortised cost of the
dimasukkan dalam arus kas ekspektasian. Oleh financial asset including expected credit losses. Should the
karenanya, pendapatan bunga diakui atas aset credit risk on a Stage 3 financial asset improve such that the
keuangan dalam klasifikasi biaya perolehan financial asset is no longer considered credit impaired,
diamortisasi termasuk kerugian kredit ekspektasian. interest income recognition reverts to a computation based on
Dalam kondisi risiko kredit atas aset keuangan Stage 3 the rehabilitated the carrying value of the financial asset
mengalami perbaikan sehingga aset keuangan tidak gross.
lagi dipertimbangkan mengalami penurunan nilai,
pengakuan pendapatan bunga dihitung berdasarkan
nilai tercatat bruto aset keuangan.
y. PENDAPATAN DAN BEBAN PROVISI DAN y. FEES AND COMMISSION INCOME AND EXPENSE
KOMISI
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending activities or loan
kegiatan perkreditan dan atau jangka waktu periods, or not material are recognised as revenues and
perkreditan, atau jumlahnya tidak material diakui expenses at the time the transactions occur.
sebagai pendapatan atau beban pada saat terjadinya
transaksi.
34
Page 635
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pendapatan provisi dan komisi yang berkaitan dengan Fees and commission income related to lending activities are
kredit diakui sebagai bagian dari pendapatan bunga. recognised as part of interest income.
z. PENGHASILAN KOMPREHENSIF LAIN z. OTHER COMPREHENSIVE INCOME
Penghasilan komprehensif lainnya terdiri item Other comprehensive income comprises items of income or
pendapatan atau beban (termasuk item yang expense (including items previously presented under the
sebelumnya disajikan dalam laporan perubahan statements of changes in equity) that are not recognised in
ekuitas) yang tidak diakui dalam laba rugi consolidated profit or loss for the year in accordance with
konsolidasian tahun berjalan sesuai dengan PSAK. PSAK.
aa. SEWA aa. LEASE
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group assesses whether the
apakah kontrak merupakan atau mengandung sewa. contract is or contains a leases. A contract is or contains a
Suatu kontrak merupakan atau mengandung sewa jika leases if the contract conveys the right to control the use of an
kontrak tersebut memberikan hak untuk identified assets for a period of time in exchange for
mengendalikan penggunaan aset identifikasian selama consideration. The Group can choose not to recognise the
suatu jangka waktu untuk dipertukarkan dengan right-of-use asset and lease liabilities for :
imbalan. Grup dapat memilih untuk tidak mengakui
aset hak-guna dan liabilitas sewa untuk :
- Sewa jangka-pendek; dan - Short term lease; and
- Sewa yang aset pendasarnya bernilai rendah - Low value asset
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to control the
mengendalikan penggunaan aset identifikasian, Grup use of an identified asset, the Group shall assess whether :
harus menilai apakah :
- Grup memiliki hak untuk mendapatkan secara - The Group has the right to obtain substantially all the
substansial seluruh manfaat ekonomi dari economic benefit from use of the asset throughout the
penggunaan aset identifikasian; dan period of use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use of the asset.
penggunaan aset identifikasian. Grup memiliki The Group has described when it has a decision-making
hak ini ketika Grup memiliki hak untuk rights that are the most relevant to changing how and
pengambilan keputusan yang relevan tentang for what purpose the asset is used are predetermined :
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan :
1. Grup memiliki hak untuk mengoperasikan aset; 1. The Group has the right to operate the asset;
2. Grup telah mendesain aset dengan cara 2. The Group has designed the asset in a way that
menetapkan sebelumnya bagaimana dan predetermine how and for what purpose it will be
untuk tujuan apa aset akan digunakan selama used.
periode penggunaan.
35
Page 636
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pada tanggal permulaan sewa, Grup mengakui aset The Group recognises a right-of-use asset and a leases
hak-guna dan liabilitas sewa. Aset hak-guna diukur liability at the leases commencement date. The right-of-use
pada biaya perolehan, dimana meliputi jumlah asset is initially measured at cost, which comprises the initial
pengukuran awal liabilitas sewa yang disesuaikan amount of the leases liability adjusted for any leases payment
dengan pembayaran sewa yang dilakukan pada atau made at or before the commencement date, plus any initial
sebelum tanggal permulaan, ditambah dengan biaya direct cost incurred. The right-of-use asset is amortised over
langsung awal yang dikeluarkan. Aset hak-guna the straight-line method throughout the lease term.
diamortisasi dengan menggunakan metode garis lurus
sepanjang jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the present value
sewa yang belum dibayar pada tanggal permulaan, of the lease payments that are not paid at the commencement
didiskontokan dengan menggunakan suku bunga date, discounted using the interest rate implicit in the lease
implisit dalam sewa atau jika suku bunga tersebut tidak or, if that right cannot be readily determined, using
dapat ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the Group uses its
pinjaman inkremental. Pada umumnya, Grup incremental borrowing rate as a discount rate.
menggunakan suku bunga pinjaman inkremental
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability and
dan biaya keuangan. Biaya keuangan dibebankan pada finance cost. The finance cost is charged to profit or loss over
laba rugi selama periode sewa sehingga menghasilkan the leases period so as to produce a constant periodic rate of
tingkat suku bunga periodik yang konstan atas saldo interest on the remaining balance of the liability for each
liabilitas untuk setiap periode. period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying asset to the
kepada Grup pada akhir masa sewa atau jika biaya Group by the end of the leases term or if the cost of the right-
perolehan aset hak-guna merefleksikan Grup akan of-use asset reflects that the Group will exercise a purchase
mengeksekusi opsi beli, maka Grup menyusutkan aset option, the Group depreciates the right-of-use asset from the
hak-guna dari tanggal permulaan hingga akhir umur commencement date to the end of the useful life of the
manfaat aset pendasar. Jika tidak, maka Grup underlying asset. Otherwise, the Group depreciates the right-
menyusutkan aset hak-guna dari tanggal permulaan of-use asset from the commencement date to the earlier of the
hingga tanggal yang lebih awal antara akhir umur end of the useful life of the right-of-use asset or the end of the
manfaat aset hak-guna atau akhir masa sewa. leases term.
Modifikasi sewa Leases modification
Grup mencatat modifikasi sewa sebagai sewa terpisah The Group account for a leases modification as a separate
jika : leases if both :
- modifikasi meningkatkan ruang lingkup sewa - the modification increases the scope of the leases by
dengan menambahkan hak untuk menggunakan adding the right to use one or more underlying assets;
satu aset pendasar atau lebih;
36
Page 637
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- imbalan sewa meningkat sebesar jumlah yang - the consideration for the leases increases by an amount
setara dengan harga tersendiri untuk peningkatan commensurate with the standalone price for the increase
dalam ruang lingkup dan penyesuaian yang tepat in scope and any appropriate adjustments to that
pada harga tersendiri tersebut untuk standalone price to reflect the circumstances of the
merefleksikan kondisi kontrak tertentu. particular contract.
ab. PERPAJAKAN ab. TAXATION
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the taxable
pajak dalam periode yang bersangkutan yang dihitung income for the year computed using the prevailing tax rates
berdasarkan tarif pajak yang berlaku atau yang secara or substantively enacted at the reporting date.
substansial telah berlaku pada tanggal pelaporan.
Grup menerapkan metode liabilitas untuk menentukan The Group applies the liability method to determine its
pajak penghasilannya. Berdasarkan metode liabilitas, income tax expense. Under the liability method, deferred tax
aset dan liabilitas pajak tangguhan diakui atas assets and liabilities are recognised for temporary differences
perbedaan temporer pelaporan komersial dan pajak between the financial and the tax bases of assets and
atas aset dan liabilitas pada setiap tanggal pelaporan. liabilities at each reporting date. This method also requires
Metode ini mensyaratkan pengakuan manfaat pajak di the recognition of future tax benefits, such as the carry
masa mendatang, contoh : saldo rugi fiskal yang forward of unused tax losses, to the extent that realisation of
belum digunakan, sepanjang terdapat kemungkinan such benefits is probable.
besar realisasi manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur berdasarkan Deferred tax assets and liabilities are measured at the tax
tarif pajak yang diharapkan akan berlaku pada tahun rates that are expected to apply to the period when the asset
saat aset direalisasikan atau liabilitas diselesaikan is realized or the liability is settled, based on tax rates (and
berdasarkan tarif atau peraturan perpajakan yang tax laws) that have been enacted or substantively enacted at
berlaku atau yang secara substantif telah diberlakukan the statement of financial position date.
pada tanggal laporan posisi keuangan.
Penyesuaian atas liabilitas pajak dicatat saat surat Adjustments to tax obligations are recorded when an
ketetapan pajak diterima, atau jika Grup mengajukan assessment is received or, if appealed by the Group, when the
keberatan, saat putusan banding telah diterbitkan. result of the appeal is determined.
Jumlah tercatat aset pajak tangguhan ditelaah pada The carrying amount of deferred tax assets is reviewed at
setiap tanggal pelaporan dan nilai tercatat aset pajak each reporting date and reduced to the extent that it is no
tangguhan tersebut diturunkan apabila tidak lagi longer probable that sufficient taxable profits will be
terdapat kemungkinan besar laba fiskal tersedia untuk available to allow all or part of the benefit of the deferred tax
mengkompensasi sebagian atau semua manfaat aset assets to be utilized.
pajak tangguhan.
37
Page 638
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ac. IMBALAN KERJA KARYAWAN ac. EMPLOYEE BENEFITS
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat terutang Short-term employee benefits are recognized at the time
kepada karyawan. Imbalan kerja jangka pendek payable to employees. Short-term employee benefits include
termasuk upah, gaji, bonus dan insentif. wages, salaries, bonus and incentive.
Imbalan pensiun Pension benefits
Grup diharuskan menyediakan program pensiun The Group is required to provide a minimum amount of
dengan minimal jumlah imbalan tertentu sesuai pension benefits as stipulated in the applicable Law and
dengan Undang-undang dan peraturan yang berlaku regulation which represents an underlying defined benefit
yang merupakan liabilitas imbalan pasti. Jika imbalan obligation. If the pension benefits are higher than those based
pensiun tersebut lebih tinggi daripada jumlah imbalan on the existing pension plans, the difference is presented as
berdasarkan program pensiun Grup, selisih tersebut part of the pension benefits obligations.
disajikan sebagai bagian dari liabilitas imbalan
pensiun.
Liabilitas imbalan kerja yang diakui pada laporan Employee benefits obligations recognized in the consolidated
posisi keuangan konsolidasian sehubungan dengan statement of financial position related to pension plan
imbalan pensiun merupakan nilai kini liabilitas represent present value of defined benefit plan at each ending
imbalan akhir periode pelaporan tahunan. annual reporting period.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of defined benefit obligations are stated by
mendiskontokan estimasi arus kas masa depan dengan discounting of future estimate cash flows using the interest
menggunakan tingkat bunga obligasi pemerintah rate of long-term government bond at the date of consolidated
jangka panjang pada tanggal laporan posisi keuangan statement of financial position in Rupiah currency, equal to
konsolidasian dalam mata uang Rupiah, sesuai dengan currency by which the benefits will be paid and having the
mata uang dengan apa imbalan tersebut akan same period with those pension plan obligations.
dibayarkan, dan yang memiliki jangka waktu yang
sama dengan liabilitas imbalan pensiun yang
bersangkutan.
Biaya jasa lalu diakui secara langsung di laporan laba Past service costs are directly recognized in consolidated
rugi dan penghasilan komprehensif lain konsolidasian. statement of profit or loss and other comprehensive income.
Keuntungan dan kerugian aktuarial yang timbul dari Actuarial gains or losses derived from adjustments and
penyesuaian dan perubahan dalam asumsi-asumsi changes in actuarial assumptions are all directly recognized
aktuarial langsung diakui seluruhnya melalui in other comprehensive income at the date of occurence.
penghasilan komprehensif lainnya pada saat
terjadinya.
38
Page 639
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ad. TRANSAKSI DENGAN PIHAK-PIHAK ad. TRANSACTIONS WITH RELATED PARTIES
BERELASI
Grup melakukan transaksi dengan pihak-pihak The Group enters into transactions with related parties. In
berelasi. Dalam laporan keuangan ini, istilah pihak these financial statements, the term related parties are
berelasi sesuai dengan PSAK 224 tentang defined under PSAK 224 on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
ae. LABA PER SAHAM ae. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba tahun Earnings per share is calculated by dividing income for the
berjalan dengan jumlah rata-rata tertimbang saham year by the weighted average number of ordinary shares
biasa yang beredar pada tahun yang bersangkutan. outstanding during the year.
af. DIVIDEN af. DIVIDEND
Pembagian dividen kepada para pemegang saham Dividend distribution to the Company’s shareholders is
Perusahaan diakui sebagai sebuah liabilitas dalam recognised as a liability in the Group consolidated financial
laporan keuangan konsolidasian Grup pada tahun statements in the year in which the dividends are approved
ketika dividen tersebut disetujui oleh para pemegang by the Company’s shareholders.
saham Perusahaan.
ag. PENJABARAN MATA UANG ASING ag. FOREIGN CURRENCY TRANSLATION
Akun-akun dalam laporan keuangan konsolidasian Items included in the consolidated financial statements of the
diukur dengan menggunakan mata uang yang sesuai Company are measured using the currency of the primary
dengan lingkungan ekonomi utama di mana entitas economic environment in which the entity operates ("the
beroperasi ("mata uang fungsional"). functional currency").
Laporan keuangan konsolidasian disajikan dalam The consolidated financial statements are presented in
Rupiah yang merupakan mata uang fungsional Grup. Rupiah which is the functional currency of the Group.
Transaksi dalam mata uang asing dijabarkan ke dalam Foreign currency transactions are translated into Rupiah
mata uang rupiah dengan menggunakan kurs yang using the exchange rate prevailing at the date of transactions.
berlaku pada tanggal transaksi. Aset dan liabilitas Monetary assets and liabilities in foreign currency are
moneter dalam mata uang asing dijabarkan ke dalam translated into Rupiah using the exchange rate prevailing at
mata uang Rupiah dengan menggunakan kurs yang the end of reporting period.
berlaku pada akhir periode pelaporan.
Keuntungan dan kerugian selisih kurs yang timbul dari Foreign exchange gains and losses resulting from the
penyelesaian transaksi dalam mata uang asing dan settlement of such transactions and from the translation at
dari penjabaran aset dan liabilitas moneter dalam mata period-end exchange rates of monetary assets and liabilities
uang asing diakui di dalam laba rugi. denominated in foreign currencies are recognized in profit or
loss.
39
Page 640
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Kurs yang digunakan oleh Grup sebagai acuan adalah The exchange rates used by the Group is the rate issued by
kurs yang dikeluarkan oleh Grup Indonesia pada Group Indonesia at the reporting date as follows (full
tanggal pelaporan sebagai berikut (nilai Rupiah Rupiah amount) :
penuh) :
2024 2023
Dolar Amerika Serikat 16.095,00 15.397,00 United States Dollar
Dolar Australia 10.013,51 10.520,77 Australian Dollar
Dolar Singapura 11.844,58 11.646,34 Singapore Dollar
Dolar Hong Kong 2.073,11 1.970,73 Hong Kong Dollar
Euro Eropa 16.758,12 17.038,32 European Euro
Ringgit Malaysia 3.597,86 3.355,20 Malaysian Ringgit
Yuan China 2.198,50 2.169,50 Chinese Yuan
ah. PROVISI ah. PROVISIONS
Provisi diakui jika Grup memiliki kewajiban kini (baik Provisions are recognised when the Group has a present
bersifat hukum maupun bersifat konstruktif) yang obligation (legal or constructive) where, as a result of a past
akibat peristiwa masa lalu, besar kemungkinannya event, it is probable that an outflow of resources embodying
penyelesaian kewajiban tersebut mengakibatkan arus economic benefits will be required to settle the obligation and
keluar sumber daya yang mengandung manfaat reliable estimate can be made of the amount of obligation.
ekonomi dan estimasi yang andal mengenai jumlah
kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and adjusted
disesuaikan untuk mencerminkan estimasi terbaik to reflect the current best estimate. If it is no longer probable
yang paling kini. Jika arus keluar sumber daya untuk that an outflow of resources embodying economic benefits
menyelesaikan kewajiban kemungkinan besar tidak will be required to settle the obligation, the provision is
terjadi, maka provisi dibatalkan. reversed.
ai. LIABILITAS DAN ASET KONTINJENSI ai. CONTINGENT LIABILITIES AND ASSETS
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognised in the consolidated
keuangan konsolidasian tetapi diungkapkan kecuali financial statements but are disclosed unless the possibility of
jika kemungkinan terjadi kecil. Aset kontinjensi tidak an outflow of resources embodying economic benefits is
diakui namun diungkapkan dalam laporan keuangan remote. Contingent assets are not recognised but are disclosed
konsolidasian ketika adanya kemungkinan untuk in the consolidated financial statement when an inflow of
mendapatkan manfaat ekonomi. economic benefits are probable.
40
Page 641
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
aj. PERISTIWA SETELAH PERIODE PELAPORAN aj. EVENTS AFTER THE REPORTING PERIOD
Setiap peristiwa setelah periode pelaporan yang Any after the reporting period event that provides additional
menyebabkan tambahan informasi mengenai laporan information about the Group’s consolidated financial
posisi keuangan konsolidasian Grup (adjusting event) position (adjusting event) is reflected in the consolidated
akan disesuaikan dalam laporan keuangan financial statements. After the reporting period events that
konsolidasian. Peristiwa setelah periode pelaporan are not adjusting events, if any, are disclosed when material
yang bukan merupakan adjusting events, jika ada, akan to the consolidated financial statements.
diungkapkan ketika memiliki dampak material
terhadap laporan keuangan konsolidasian.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group's consolidated financial statements
mengharuskan manajemen untuk membuat requires management to make judgements, estimations and
pertimbangan, estimasi dan asumsi yang mempengaruhi assumptions that affect the reported amounts of revenues,
jumlah yang dilaporkan dari pendapatan, beban, aset dan expenses, assets and liabilities, and the disclosures of contingent
liabilitas, dan pengungkapan atas liabilitas kontijensi, pada liabilities, at the end of the reporting period.
akhir periode pelaporan.
Ketidakpastian mengenai asumsi dan estimasi tersebut Uncertainty about these assumptions and estimates could result
dapat mengakibatkan penyesuaian material terhadap nilai in outcomes that require a material adjustment to the carrying
tercatat aset dan liabilitas dalam periode pelaporan amount of the asset and liability affected in future periods.
berikutnya.
Pertimbangan Judgements
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in the process
rangka penerapan kebijakan akuntansi Grup yang of applying the Group's accounting policies that have the most
memiliki pengaruh paling signifikan atas jumlah yang significant effects on the amounts recognised in the consolidated
diakui dalam laporan keuangan konsolidasian. financial statements.
Menentukan nilai wajar instrumen keuangan Determining fair values of financial instruments
Dalam menentukan nilai wajar atas aset dan liabilitas In determining the fair value of f inancial assets and liabilities for
keuangan dimana tidak terdapat harga pasar, Grup which there is no observable market price, the Group must use
menggunakan teknik penilaian seperti dijelaskan pada the valuation techniques as described in Note 2g for financial
Catatan 2g untuk instrumen keuangan yang jarang instruments that trade infrequently and have little price
diperdagangkan dan memiliki informasi harga yang transparency, fair value is less objective and requires varying
terbatas, nilai wajarnya menjadi kurang objektif dan degrees of judgement depending on liquidity, concentration,
membutuhkan berbagai tingkat penilaian, tergantung pada uncertainty of market factors, pricing assumptions, and other
likuiditas, konsentrasi, faktor ketidakpastian pasar, asumsi risks.
harga, dan risiko lainnya.
41
Page 642
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan pajak yang Uncertainties exist with respect to the interpretation of complex
kompleks, perubahan peraturan pajak dan jumlah dan tax regulations, changes in tax laws, and the amount and timing
timbulnya penghasilan kena pajak di masa depan, dapat of future taxable income, could necessitate future adjustments to
menyebabkan penyesuaian di masa depan atas tax income and expense already recorded.
penghasilan dan beban pajak yang telah dicatat.
Pertimbangan juga dilakukan dalam menentukan Judgement is also involved in determining the provision for
penyisihan atas pajak penghasilan badan. Terdapat corporate income tax. There are certain transactions and
transaksi dan perhitungan tertentu yang penentuan pajak computation for which the final tax assessment is uncertain
akhirnya adalah tidak pasti sepanjang kegiatan usaha during the normal course of business.
normal.
Grup mengakui liabilitas atas pajak penghasilan badan The Group recognises liabilities for expected corporate income tax
berdasarkan estimasi apakah akan terdapat tambahan issues based on estimates of whether additional corporate income
pajak penghasilan badan. tax will be due.
Opsi pembaruan dan penghentian dalam kontrak - Bank Lease term of contracts with renewal and termination options -
sebagai penyewa the Bank as lessee
Grup menentukan masa sewa sesuai masa sewa yang The Group determines the lease term as the non-cancellable term
tidak dapat terbatalkan, ditambah dengan setiap periode of the lease, together with any periods covered by an option to
yang dicakup oleh opsi untuk memperpanjang sewa jika extend the lease if it is reasonably certain to be exercised, or any
cukup pasti untuk mengeksekusi, atau setiap periode yang periods covered by an option to terminate the lease, if it is
dicakup oleh opsi untuk menghentikan sewa, jika cukup reasonably certain not to be exercised.
pasti untuk tidak mengeksekusi opsi tersebut.
Grup menerapkan pertimbangan dalam mengevaluasi The Group applies judgement in evaluating whether it is
apakah secara wajar akan menggunakan opsi untuk reasonably certain to exercise the option to renew or terminate the
memperbarui atau mengakhiri sewa. Grup lease or not. The Group considers all relevant factors that create
mempertimbangkan semua faktor relevan yang an economic incentive for them to exercise either the renewal or
membentuk insentif ekonomi untuk melakukan termination. After the commencement date, the Group reassesses
pembaruan atau penghentian. Setelah tanggal permulaan, the lease term if there is a significant event or change in
Grup menilai kembali masa sewa jika terdapat peristiwa circumstances that is within its control and affects its ability to
atau perubahan signifikan yang berada dalam kendalinya exercise or not to exercise the option to renew or to terminate.
dan mempengaruhi kemampuannya untuk menjalankan
atau tidak menggunakan opsi untuk memperbarui atau
untuk mengakhiri.
42
Page 643
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key sources
ketidakpastian lain pada tanggal pelaporan yang memiliki of estimation uncertainty at the reporting date that have a
risiko signifikan bagi penyesuaian yang material terhadap significant risk of causing a material adjustment to the carrying
nilai tercatat aset dan liabilitas untuk tahun/periode amounts of assets and liabilities within the next financial
berikutnya diungkapkan di bawah ini. Grup mendasarkan year/period are disclosed below. The Group based its
asumsi dan estimasi pada parameter yang tersedia pada assumptions and estimates on parameters available when the
saat laporan keuangan disusun. Asumsi dan situasi financial statements were prepared. Existing circumstances and
mengenai perkembangan masa depan mungkin berubah assumptions about future developments may change due to
akibat perubahan pasar atau situasi di luar kendali Grup. market changes or circumstances arising beyond the control of the
Perubahan tersebut dicerminkan dalam asumsi terkait Group. Such changes are reflected in the assumptions when they
pada saat terjadinya. occur.
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment losses of financial assets
Sesuai dengan PSAK 107, pengukuran cadangan kerugian According to PSAK 107 , the measurement of the expected credit
penurunan nilai aset keuangan yang diukur pada biaya loss allowance for financial assets measured at amortised cost and
perolehan diamortisasi dan diukur pada nilai wajar at fair value through other comprehensive income is an area that
melalui penghasilan komprehensif lain membutuhkan requires the use of complex models and significant assumptions
penggunaan model yang kompleks dan asumsi signifikan about future economic conditions and credit behaviour.
terkait future economic conditions dan credit behaviour.
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the PSAK 107
perhitungan cadangan kerugian penurunan nilai requirements for measuring allowance for impairment losses,
berdasarkan PSAK 107, antara lain: such as:
• Penentuan kriteria Significant Increase in Credit Risk ; • Determining criteria for Significant Increase in Credit Risk;
• Menentukan model yang tepat dan asumsi untuk • Choosing appropriate models and assumptions for the
perhitungan cadangan kerugian penurunan nilai; measurement of allowance for impairment losses;
• Menentukan jumlah dan pembebanan relatif atas • Establishing the number and relative weightings of forward-
skenario forward-looking untuk masing-masing looking scenarios for each type of segment/product;
segmen/produk;
• Menentukan segmentasi aset keuangan yang sejenis • Establishing the segments of similar financial assets for the
untuk perhitungan cadangan kerugian penurunan nilai; purposes of measuring allowance for impairment losses;
• Estimasi arus kas debitur dalam perhitungan • Estimate debtor’s cash flow in the calculation of individual
individual impairment. impairment.
Informasi mengenai pertimbangan dan estimasi yang Detailed information about the judgements and estimates made
dibuat oleh Grup diungkapkan di Catatan 35. by the Group is set out in Note 35.
43
Page 644
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset pajak tangguhan yang direalisasi Recoverability of deferred tax assets
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of deferred tax assets is reviewed at each
tanggal pelaporan dan diturunkan apabila terdapat reporting date and reduced to the extent that it is no longer
kemungkinan bahwa jumlah laba fiskal pada masa probable that sufficient future taxable profit will be available to
mendatang kemungkinan tidak memadai untuk allow all of part of the deferred income tax assets to be utilized.
mengkompensasi seluruh bagian dari aset pajak However, if there is no assurance that the Group will generate
tangguhan. Namun, jika tidak terdapat keyakinan bahwa sufficient future taxable profit to allow all or part of deferred tax
Grup akan menghasilkan laba fiskal yang memadai untuk assets can be utilized, the assets are not recognized in the
dapat mengkompensasi sebagian atau seluruh aset pajak consolidated statements of financial position.
tangguhan, aset tersebut tidak diakui di laporan posisi
keuangan konsolidasian.
Imbalan kerja karyawan Employee benefits
Nilai kini liabilitas imbalan kerja tergantung pada The present value of the employee benefit obligations depends on
beberapa faktor yang ditentukan dengan dasar aktuarial a number of factors that are determined on an actuarial basis
dan menggunakan asumsi termasuk tingkat diskonto dan using a number of assumptions including the discount rate and
tingkat kenaikan gaji yang diharapkan. Perubahan asumsi expected salary increment rate. Any changes in these assumptions
ini akan mempengaruhi nilai tercatat liabilitas imbalan will impact the carrying amount of employee benefit obligations.
kerja.
Grup menentukan tingkat diskonto yang sesuai pada akhir The Group determines the appropriate discount rate at the end of
setiap periode pelaporan dengan menggunakan tingkat each reporting period using interest rate that should be used to
suku bunga yang harus digunakan untuk menentukan nilai determine the present value of estimated future cash outflow
kini arus kas keluar masa depan estimasian yang expected to be required to settle the pension obligations.
diharapkan untuk menyelesaikan liabilitas pensiun.
Untuk tingkat kenaikan gaji masa datang, Grup For the rate of future salary increases, the Group collects all
mengumpulkan data historis mengenai perubahan gaji historical data relating to changes in base salaries and adjusts it
dasar karyawan dan menyesuaikannya dengan for future business plans.
perencanaan bisnis masa datang.
Asumsi-asumsi penting lainnya sebagian ditentukan Other key assumptions are in part based on the current market
berdasarkan kondisi pasar saat ini. conditions.
Penyusutan dan amortisasi Depreciation and amortization
Grup akan menyesuaikan beban penyusutan dan The Group will revise the depreciation and amortization charge
amortisasi jika masa manfaatnya berbeda dari estimasi where useful lives are different to those previously estimated. The
sebelumnya. Grup akan menghapusbukukan atau Group will write off write down technically obsolete or non-
melakukan penurunan nilai atas aset yang secara teknis strategic assets that have been abandoned or sold.
telah usang atau aset non-strategis yang dihentikan
penggunaannya atau dijual.
44
Page 645
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
4. KAS 4. CASH
2024 2023
Rupiah 224.787.962.118 165.238.238.367 Rupiah
Mata uang asing 411.079.673 808.417.077 Foreign currencies
Jumlah 225.199.041.791 166.046.655.444 Total
Saldo kas termasuk uang pada ATM (Anjungan Tunai Total cash including cash in ATMs (Automated Teller Machines)
Mandiri) pada tanggal 31 Desember 2024 dan 2023 as at December 31, 2024 and 2023 amounted to Rp 6,059,900,000
masing-masing sebesar Rp 6.059.900.000 dan and Rp 12,081,250,000, respectively.
Rp 12.081.250.000.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2024 2023
Entitas anak Subsidiary
PT Bank Mestika Dharma Tbk (BBMD) PT Bank Mestika Dharma Tbk (BBMD)
Rupiah 446.218.160.904 151.576.429.870 Rupiah
Mata uang asing 2.253.300.000 3.079.400.000 Foreign currencies
Jumlah 448.471.460.904 154.655.829.870 Total
Rasio Giro Wajib Minimum (GWM) pada tanggal The Minimum Statutory Reserves (MSR) ratio as at
31 Desember 2024 dan 2023 dihitung berdasarkan December 31, 2024 and 2023 are calculated based on Bank
Peraturan Bank Indonesia (PBI) No.20/3/PBI/2018 Indonesia Regulation (PBI) No.20/3/PBI/2018 which have been
sebagaimana diubah terakhir dengan PBI last amended with PBI No.24/4/PBI/2022 dated February 25,
No.24/4/PBI/2022 tanggal 25 Februari 2022. 2022.
PBI tersebut dijelaskan lebih lanjut melalui Peraturan The PBI elaborates on the regulation through the Board of
Anggota Dewan Gubemur (PADG) Governors' Regulation (Peraturan Anggota Dewan Gubernur -
No. 24/8/PADG/2022 tanggal 30 Juni 2022, PADG) No. 24/8/PADG/2022 dated June 30, 2022, as amended
sebagaimana telah diubah sebanyak 2 (dua) kali melalui 2 (two) times through PADG No. 2 year 2023 dated March 24,
PADG No. 2 tahun 2023 tanggal 24 Maret 2023 dan 2023 and PADG No. 12 year 2023 dated October 1, 2023,
PADG No. 12 tahun 2023 tanggal 1 Oktober 2023, concerning the Implementation Regulation for Meeting
tentang Peraturan Pelaksanaan Pemenuhan Giro Wajib the Minimum Mandatory Reserve in Rupiah and Foreign
Minimum dalam Rupiah dan Valuta Asing bagi Bank Currency for Conventional Commercial Banks, Sharia
Umum Konvensional, Bank Umum Syariah, dan Unit Commercial Banks, and Sharia Business Units.
Usaha Syariah.
45
Page 646
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Selain itu, Bank Indonesia melakukan penguatan In addition, Bank Indonesia has strengthened policies to
kebijakan untuk mendorong pertumbuhan ekonomi encourage economic growth through the provision of GWM
melalui ketentuan insentif GWM dalam Rupiah yang incentives in Rupiah, outlined in PBI No. 11 year 2023 dated
dituangkan dalam PBI No.11 tahun 2023 tanggal September 18, 2023, on the Macroprudential Liquidity Incentive
18 September 2023 tentang Kebijakan Insentif Likuiditas Policy, as further regulated by PADG No. 11 year 2023 dated
Makroprudensial, sebagaimana diatur lebih lanjut melalui September 27, 2023, on the Implementing Regulation of the
PADG No.11 tahun 2023 tanggal 27 September 2023 Macroprudential Liquidity Incentive Policy, which has been
tentang Peraturan Pelaksanan Kebijakan Insentif amended once through PADG No. 4 year 2024 dated May 22,
Likuiditas Makroprudensial sebagaimana telah diubah 2024.
sebanyak 1 (satu) kali melalui PADG No.4 tahun 2024
tanggal 22 Mei 2024.
Bank Indonesia memberikan Kebijakan Insentif Likuiditas Bank Indonesia provides the Macroprudential Liquidity Incentive
Makroprudensial (KLM) GWM dalam Rupiah kepada (KLM) GWM in Rupiah to banks that provide funding for
bank yang melakukan penyediaan dana untuk kegiatan economic activities, including:
ekonomi meliputi:
a. pemberian kredit atau pembiayaan kepada sektor a. granting credit or financing to specific sectors designated by
tertentu yang ditetapkan Bank Indonesia Bank Indonesia;
b. pemberian kredit atau pembiayaan inklusif berdasarkan b. granting credit or inclusive financing based on the achievement
pencapaian rasio Pembiayaan Inklusif Makroprudensial of the Macroprudential Inclusive Financing Ratio (RPIM);
(RPIM);
c. pemberian kredit atau pembiayaan kepada Usaha Ultra c. granting credit or financing to Ultra Micro Enterprises (UMi);
Mikro (UMi);
d. pemberian kredit atau pembiayaan berwawasan d. granting environmentally conscious credit or financing;
lingkungan;
e. pembiayaan lainnya yang ditetapkan Bank Indonesia. e. other financing as determined by Bank Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar 4% (empat The KLM amount is set at a maximum of 4% (four percent).
persen).
Rasio Penyangga Likuiditas Makroprudensial (PLM) The Macroprudential Liquidity Buffer (MPLB) ratio are
dihitung berdasarkan peraturan Bank Indonesia (PBI) calculated based on Bank Indonesia regulation (PBI)
No.20/4/PBI/2018 sebagaimana diubah terakhir dengan No.20/4/PBI/2018 as last amended by PBI
PBI No.24/16/PBI/2022 tanggal 31 Oktober 2022. PBI No.24/16/PBI/2022 dated October 31, 2022. The PBI is further
tersebut dijelaskan lebih lanjut melalui Peraturan Anggota explained through the Regulation of Members of the Board of
Dewan Gubernur (PADG) No.21/22/PADG/2019 Governors (PADG) No.21/22/PADG/2019 dated November 28,
tanggal 28 November 2019 sebagaimana dibuat terakhir 2019 as last amended by PADG No.18 year 2023 dated
dengan PADG No.18 Tahun 2023 tanggal 29 November November 29, 2023, concerning the seventh amendment to
2023, tentang Rasio Intermediasi Makroprudensial dan concerning Macroprudential Intermediation Ratios and
Penyangga Likuiditas Makroprudensial Bagi Bank Umum Macroprudential Liquidity Buffers for Conventional Commercial
Konvensional, Bank Umum Syariah, dan Unit Usaha Banks, Sharia Commercial Banks and Business Units Sharia.
Syariah.
46
Page 647
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Rupiah Rupiah
GWM 9,00% 9,00% MSR
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
PLM 5,00% 5,00% Buffer of Macroprudential Liquidity
Mata uang asing 4,00% 4,00% Foreign currencies
BBMD dipersyaratkan untuk memiliki GWM dalam mata BBMD is required to maintain MSR in Rupiah for conventional
uang Rupiah dalam kegiatannya sebagai bank umum serta and MSR in foreign currencies for foreign exchange transactions.
GWM dalam mata uang asing dalam kegiatannya MSR maintained by BBMD in the current accounts with Bank
melakukan transaksi mata uang asing. GWM dipelihara Indonesia.
oleh BBMD dalam bentuk saldo rekening giro pada Bank
Indonesia.
PLM adalah cadangan likuiditas minimum dalam Rupiah MPLB is a minimum reserve in Rupiah that should be
yang wajib dipelihara oleh BBMD berupa Sertifikat Bank maintained by BBMD which comprises of Bank Indonesia
Indonesia (SBI), Sertifikat Deposito Bank Indonesia Certificates (SBI), Bank Indonesia Certificates Deposits (SDBI),
(SDBI), Surat Utang Negara (SUN) dan/atau Surat Government Debenture Debt (SUN) and/or Government
Berharga Negara (SBN). Commercial Notes (SBN).
RIM adalah simpanan minimum yang wajib dipelihara RIM is a minimum deposit that must be maintained by the
oleh BBMD dalam bentuk saldo rekening giro pada Bank BBMD in form of current account with Bank Indonesia balance
Indonesia sebesar persentase tertentu dari DPK yang amounting to a certain percentage from third parties fund
dihitung berdasarkan selisih antara RIM yang dimiliki calculated based on the difference between RIM that owned by the
oleh bank dan RIM Target. Giro RIM dikenakan jika bank and Target RIM. The RIM current account is charged if the
RIM bank di bawah minimum RIM target Bank Indonesia bank’s RIM is below the minimum RIM targeted by Bank
(84%) atau di atas maksimum RIM target Bank Indonesia Indonesia (84%) or over the maximum RIM targeted by Bank
(94%) dengan Kewajiban Penyediaan Modal Minimum Indonesia (94%) with the Bank’s Capital Adequecy Ratio (CAR)
(KPMM) bank lebih kecil dari KPMM Insentif Bank less than Bank Indonesia’s Incentive CAR of 14%.
Indonesia yang sebesar 14%.
RIM adalah rasio hasil perbandingan antara : RIM is a ratio resulted from comparing between :
a. Kredit yang diberikan kepada pihak ketiga dalam a. Loans to third parties in Rupiah and foreign currencies, and
Rupiah dan valuta asing, dan
b. Surat berharga korporasi dalam Rupiah dan valuta b. Corporate securities in Rupiah and foreign currencies which
asing yang memenuhi persyaratan tertentu yang fulfill certain requirements owned by the Bank.
dimiliki Bank.
terhadap : to :
a. DPK bank dalam bentuk giro, tabungan dan simpanan a. The bank’s third parties funds in form of current accounts,
berjangka/deposito dalam rupiah dan valuta asing, saving accounts, and time deposits in Rupiah and foreign
tidak termasuk dana antarbank; dan currencies; excluding interbank accounts; and
b. Surat berharga dalam rupiah dan valuta asing yang b. Marketables securities in Rupiah and foreign currencies which
memenuhi persyaratan tertentu yang diterbitkan oleh fulfill certain requirement issued by the bank to earn financing
bank untuk memperoleh sumber pendanaan. funds.
47
Page 648
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rasio GWM BBMD pada tanggal 31 Desember 2024 dan As at December 31, 2024 and 2023, the MSR ratios of the BBMD
2023 adalah sebagai berikut: are as follows:
2024 2023
Rupiah Rupiah
GWM 5,52% 7,92% MSR
PLM 37,85% 43,63% MPLB
Mata uang asing 5,00% 6,65% Foreign currencies
Pada tanggal 31 Desember 2024 dan 2023, BBMD telah As at December 31, 2024 and 2023, the BBMD has complied
memenuhi ketentuan Bank Indonesia mengenai GWM. with Bank Indonesia regulation on the MSR.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Tidak terdapat giro pada pihak berelasi. There are no current accounts with related party.
a. Berdasarkan nama bank a. By counterparty bank
2024 2023
Rupiah Rupiah
PT Bank JTrust Indonesia Tbk 1.877.679.203 1.865.010.180 PT Bank JTrust Indonesia Tbk
PT Bank Permata Tbk 993.227.166 829.981.403 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 814.250.653 2.512.931.819 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 119.077.462 118.799.098 Daerah Jawa Timur Tbk
PT Bank Central Asia Tbk 12.392.596 4.765.655.212 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 11.846.497 10.026.500 (Persero) Tbk
PT Bank Neo Commerce Tbk 1.208.686 - PT Bank Neo Commerce Tbk
PT Bank Maspion Indonesia Tbk 969.917 - PT Bank Maspion Indonesia Tbk
3.830.652.180 10.102.404.212
Mata uang asing Foreign currencies
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 17.748.160.143 11.165.021.682 (Persero) Tbk
PT Bank Central Asia Tbk 12.940.932.742 2.344.306.726 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 3.839.098.198 2.194.131.758 PT Bank OCBC NISP Tbk
PT Bank Mandiri (Persero) Tbk 2.563.839.022 4.759.250.423 PT Bank Mandiri (Persero) Tbk
Bank of China (Hong Kong) Bank of China (Hong Kong)
Limited Cabang Jakarta 2.131.741.888 - Limited Cabang Jakarta
PT Bank ANZ Indonesia - 8.918.640.000 PT Bank ANZ Indonesia
39.223.771.993 29.381.350.589
Jumlah 43.054.424.173 39.483.754.801 Total
Cadangan kerugian penurunan
nilai (20.311.490) (46.516.216) Allowance for impairment losses
Jumlah giro pada Total current accounts with
bank lain - neto 43.034.112.683 39.437.238.585 other banks - net
48
Page 649
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2024 dan 2023, semua giro All current accounts with other banks are classified as current
pada bank lain diklasifikasikan lancar. as at December 31, 2024 and 2023.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2024 2023
Rupiah 0,47% 0,41% Rupiah
Mata uang asing 0,02% 0,01% Foreign currencies
d. Perubahan cadangan kerugian penurunan nilai d. Movements in allowance for impairment losses
2024 2023
Saldo awal 46.516.216 51.390.773 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan (28.162.759) (4.935.748) during the current year
Selisih kurs 1.958.033 61.191 Exchange rate
Saldo akhir 20.311.490 46.516.216 Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses established is adequate.
memadai.
49
Page 650
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
BANK LAIN BANKS
Tidak terdapat penempatan kepada pihak berelasi. There are no placements with related party.
a. Berdasarkan jenis dan bank a. By type and banks
2024 2023
Deposit facility Deposit facility
Penempatan pada Bank Indonesia,
bersih setelah dikurangi bunga Placement with Bank Indonesia,
yang ditangguhkan sebesar net of unearned interest of
Rp 45.198.446 (2024) Rp 45,198,446 (2024)
dan Rp 91.841.519 (2023) 309.954.801.554 629.908.158.481 and Rp 91,841,519 (2023)
Call money Call money
PT Bank Capital Indonesia Tbk 50.000.000.000 - PT Bank Capital Indonesia Tbk
PT Bank OCBC NISP Tbk - 100.000.000.000 PT Bank OCBC NISP Tbk
PT Bank Mega Tbk - 70.000.000.000 PT Bank Mega Tbk
Deposito Time deposits
PT Bank Neo Commerce Tbk 6.000.000.000 - PT Bank Neo Commerce Tbk
PT Bank JTrust Indonesia Tbk 5.000.000.000 125.000.000 PT Bank JTrust Indonesia Tbk
PT BPRS Amanah Bangsa 1.000.000.000 - PT BPRS Amanah Bangsa
PT BPR Karya Bersama Ugahari 500.000.000 - PT BPR Karya Bersama Ugahari
PT BPR Karya Parhuta 500.000.000 - PT BPR Karya Parhuta
PT BPR Nusantara Bona Pasogit 500.000.000 2.000.000.000 PT BPR Nusantara Bona Pasogit
PT BPR Surungan Nauli - 200.000.000 PT BPR Surungan Nauli
Jumlah 373.454.801.554 802.233.158.481 Total
Cadangan kerugian penurunan
nilai (1.619.419.972) - Allowance for impairment losses
Jumlah penempatan pada
Bank Indonesia dan Total placement with Bank
bank lain - neto 371.835.381.582 802.233.158.481 Indonesia and other banks - net
b. Berdasarkan jangka waktu b. By maturity
2024 2023
< 1 bulan 359.954.801.554 799.908.158.481 < 1 month
1 - 3 bulan 12.500.000.000 1.000.000.000 1 - 3 months
6 - 12 bulan 1.000.000.000 1.325.000.000 6 - 12 months
Jumlah 373.454.801.554 802.233.158.481 Total
50
Page 651
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2024 2023
< 1 bulan 309.954.801.554 800.908.158.481 < 1 month
1 - 3 bulan 63.000.000.000 1.000.000.000 1 - 3 months
3 - 6 bulan 500.000.000 200.000.000 3 - 6 months
6 - 12 bulan - 125.000.000 6 - 12 months
Jumlah 373.454.801.554 802.233.158.481 Total
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Penempatan pada Bank Indonesia 6,87% - 7,45% 5,25% Placement with Bank Indonesia
Penempatan pada bank lain 3,25% - 6,25% 5,8% - 5,9% Placement with other banks
e. Berdasarkan kolektibilitas e. By collectibility
Pada tanggal 31 Desember 2024 dan 2023 semua All placements with Bank Indonesia and other banks are
penempatan pada Bank Indonesia dan bank lain classified as current as at December 31, 2024 and 2023.
diklasifikasikan lancar.
f. Perubahan cadangan kerugian penurunan nilai f. Movements in allowance for impairment losses
2024 2023
Saldo awal - - Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan 1.687.034.788 - during the current year
Pemulihan (67.614.816) - Recovery
Saldo akhir 1.619.419.972 - Ending balance
51
Page 652
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Tidak terdapat efek-efek dari pihak berelasi. There was no marketable securities from related party.
a. Berdasarkan tujuan, mata uang dan jenis a. By purpose, currency and type
2024 2023
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah: Government Bonds:
Nilai nominal 1.790.576.000.000 4.001.873.000.000 Par value
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
Nilai nominal 1.187.451.000.000 - Par value
Obligasi Korporasi: Corporate Bonds:
Nilai nominal 77.000.000.000 5.000.000.000 Par value
Premi yang belum diamortisasi (36.657.112.605) 51.229.894.238 Unamortized premium
Perubahan laba yang belum
direalisasi 15.776.830.337 178.516.590.663 Movement of unrealized gain
Biaya perolehan diamortisasi Amortized costs
Warkat/Surat Kredit Berdokumen Warkat/Surat Kredit Berdokumen
Dalam Negeri (SKBDN) Dalam Negeri (SKBDN) Bills
Nilai nominal - 1.439.246.450 Par value
Premi yang belum diamortisasi - (9.101.581) Unamortized premium
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
52
Page 653
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan jenis dan penerbit b. By type and issuers
2024 2023
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Sekuritas Rupiah Bank Indonesia 1.145.889.973.489 - Bank Indonesia Rupiah Securities
Obligasi Pemerintah Government Bonds
FR0090 263.699.255.285 266.014.710.080 FR0090
FR0080 192.915.263.015 680.939.273.290 FR0080
FR0087 184.855.770.010 349.087.472.281 FR0087
FR0086 152.177.602.277 154.868.677.642 FR0086
FR0058 109.915.935.000 278.460.655.000 FR0058
FRSDG001 103.536.546.870 - FRSDG001
FR0054 67.527.928.763 70.282.923.920 FR0054
FR0081 61.864.908.577 4.106.508.258 FR0081
FR0091 58.041.168.868 110.294.163.383 FR0091
FR0072 53.550.971.820 473.326.090.148 FR0072
FR0103 52.634.447.191 - FR0103
ORI021 47.720.164.623 48.613.164.930 ORI021
FR0059 46.885.628.898 48.315.381.401 FR0059
FR0057 46.554.647.919 234.508.900.815 FR0057
FR0074 46.409.264.578 313.183.187.834 FR0074
FR0073 44.815.677.837 46.273.245.720 FR0073
FR0095 32.825.493.613 254.438.631.000 FR0095
FR0075 30.774.058.415 71.625.239.690 FR0075
PBSG001 29.947.614.600 - PBSG001
FR0068 27.338.623.783 288.804.618.237 FR0068
FR0082 22.712.862.717 23.313.013.590 FR0082
FR0084 20.073.999.000 20.331.010.200 FR0084
FR0101 18.466.132.668 10.183.112.500 FR0101
FR0100 18.318.490.204 5.044.695.900 FR0100
FR0065 18.173.261.574 119.701.947.192 FR0065
FR0104 12.811.033.776 - FR0104
FR0052 11.631.050.000 12.115.064.500 FR0052
FR0064 10.005.125.586 187.090.530.435 FR0064
VR0033 9.995.921.400 9.995.677.900 VR0033
FR0096 4.895.100.000 5.082.435.526 FR0096
FR0093 4.750.487.500 4.905.162.500 FR0093
FR0097 4.013.744.000 4.478.450.000 FR0097
FR0092 2.142.674.376 2.223.490.500 FR0092
ORI020 - 54.305.611.079 ORI020
ORI019 - 49.950.467.000 ORI019
FR0070 - 29.719.695.000 FR0070
Obligasi Korporasi Corporate Bonds
PT Bank Rakyat Indonesia Tbk 76.275.889.500 - PT Bank Rakyat Indonesia Tbk
PT Bank Mandiri (Persero) Tbk - 5.036.277.450 PT Bank Mandiri (Persero) Tbk
Biaya perolehan diamortisasi Amortized costs
Warkat SKBDN SKBDN Bills
PT Bank Permata Tbk - 1.430.144.869 PT Bank Permata Tbk
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
53
Page 654
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan peringkat c. By rating
Peringkat surat berharga pada tanggal 31 Desember The ratings of marketable securities as at December 31, 2024
2024 dan 2023 adalah berikut : and 2023 are as follows :
2024
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 1.811.980.854.743 Government Bonds
Sekuritas Rupiah Bank Indonesia Rupiah
Bank Indonesia S&P BBB 1.145.889.973.489 Securities
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Rakyat PT Bank Rakyat
Indonesia Tbk Pefindo idAAA 76.275.889.500 Indonesia Tbk
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA - Permata Tbk
Jumlah 3.034.146.717.732 Total
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 4.231.583.207.451 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.036.277.450 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 1.430.144.869 Permata Tbk
Jumlah 4.238.049.629.770 Total
d. Berdasarkan jangka waktu d. By maturity
2024 2023
> 3 bulan - 6 bulan - 1.430.144.869 > 3 month - 6 months
> 6 bulan - 12 bulan 1.162.810.724.589 - > 6 months - 12 months
> 12 bulan 1.871.335.993.143 4.236.619.484.901 > 12 months
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
54
Page 655
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan sisa umur jatuh tempo e. By remaining period to maturity
2024 2023
< 1 bulan - 51.380.611.869 < 1 month
> 1 bulan - 3 bulan 170.629.076.473 29.719.695.000 > 1 month - 3 months
> 3 bulan - 6 bulan 577.290.365.878 5.036.277.450 > 3 months - 6 months
> 6 bulan - 12 bulan 554.435.927.639 - > 6 months - 12 months
> 12 bulan 1.731.791.347.742 4.151.913.045.451 > 12 months
Jumlah 3.034.146.717.732 4.238.049.629.770 Total
f. Perubahan laba (rugi) yang belum direalisasi f. The movement of unrealized gain (loss)
Perubahan rugi yang belum direalisasi dari perubahan The movement of unrealized loss from the change in fair value
nilai wajar efek-efek yang diukur pada nilai wajar through other comprehensive income marketable securities
melalui penghasilan komprehensif lain selama periode during periods December 31, 2024 and 2023 are as follows :
31 Desember 2024 dan 2023 adalah sebagai berikut :
2024 2023
Saldo awal 178.516.590.663 60.405.637.664 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan (162.739.760.326) 118.110.952.999 during the year
Jumlah sebelum pajak tangguhan 15.776.830.337 178.516.590.663 Total before deferred tax
Pajak tangguhan (3.470.902.675) (39.273.649.946) Deferred tax
Saldo akhir - neto 12.305.927.662 139.242.940.717 Ending balance - net
g. Tingkat bunga rata-rata per tahun g. Average annual interest rates
2024 2023
Efek-efek 7,12% 7,07% Marketable securities
h. Berdasarkan kolektibilitas h. By collectibility
Pada tanggal 31 Desember 2024 dan 2023, semua efek- All placements marketable securities are classified as current as
efek diklasifikasikan lancar. at December 31, 2024 and 2023.
55
Page 656
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIJUAL DENGAN JANJI 9. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
a. Efek-efek yang dijual dengan janji dibeli kembali a. Securities sold under agreements to repurchase
Pada tanggal 31 Desember 2024, entitas anak BBMD As at December 31, 2024, the subsidiary BBMD has a number
memiliki efek-efek yang dijual dengan janji dibeli of securities sold under agreements to repurchase which are
kembali yang dibukukan sebagai aset dengan rincian presented as assets with details as follows :
sebagai berikut :
Premium
(diskonto) yang Perubahan
belum diamortisasi/ yang belum
Tanggal Unamortised direalisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ premium Movement of Jumlah/
Securities Nominal value Inception date Maturity date (discount) unrealized gain Total
30 Desember 2024/ 6 Januari 2025/
FR0072 300.000.000.000 December 30, 2024 January 6, 2025 13.128.698.682 12.488.301.318 325.617.000.000
30 Desember 2024/ 6 Januari 2025/
FR0057 150.000.000.000 December 30, 2024 January 6, 2025 23.912.992.838 10.505.672.662 184.418.665.500
30 Desember 2024/ 6 Januari 2025/
FR0068 150.000.000.000 December 30, 2024 January 6, 2025 1.365.137.168 11.792.082.832 163.157.220.000
30 Desember 2024/ 7 Januari 2025/
FR0074 150.000.000.000 December 30, 2024 January 7, 2025 (1.365.830.588) 5.116.955.588 153.751.125.000
30 Desember 2024/ 6 Januari 2025/
FR0080 100.000.000.000 December 30, 2024 January 6, 2025 (313.399.488) 3.419.850.488 103.106.451.000
30 Desember 2024/ 13 Januari 2025/
FR0065 100.000.000.000 December 30, 2024 January 13, 2025 (10.150.629.841) 7.484.792.841 97.334.163.000
950.000.000.000 26.576.968.771 50.807.655.729 1.027.384.624.500
b. Perubahan laba yang belum direalisasi b. The movement of unrealized gain
2024 2023
Saldo awal - 19.876.027.993 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan 50.807.655.729 (19.876.027.993) during the year
Jumlah sebelum pajak tangguhan 50.807.655.729 - Total before deferred tax
Pajak tangguhan (11.177.684.260) - Deferred tax
Saldo akhir - neto 39.629.971.469 - Ending balance - net
56
Page 657
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Liabilitas efek-efek yang dijual dengan janji dibeli c. Liabilities of securities sold under agreements to repurchase
kembali
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are presented
disajikan sebagai liabilitas dalam laporan posisi as liabilities in the consolidated statement of financial position
keuangan konsolidasian sebesar harga pembelian at the agreed repurchase price net of the unamortised interest.
kembali yang disepakati dikurangi dengan beban bunga The difference between the selling price and the agreed
yang belum diamortisasi. Selisih antara harga jual dan repurchase price is treated as unamortised interest and
harga beli kembali yang disepakati diperlakukan recognised as interest expense over the period, commencing
sebagai beban bunga yang belum diamortisasi dan from the selling to the purchase date.
diakui sebagai beban bunga selama jangka waktu sejak
efek-efek tersebut dijual hingga dibeli kembali.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are classified as
diklasifikasikan sebagai liabilitas keuangan yang financial liabilities at amortised.
diukur dengan biaya perolehan diamortisasi.
Tidak terdapat efek-efek yang dijual dengan janji dibeli There are no securities sold under agreements to repurchase
kembali dengan pihak berelasi. with related parties.
Liabilitas efek-efek yang dijual dengan janji dibeli Liabilities of securities sold under agreements to repurchase as
kembali pada tanggal 31 Desember 2024 terdiri dari : at December 31, 2024 as follows :
Beban bunga
yang belum
Tanggal diamortisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ Nilai beli kembali/ Unamortised Jumlah/
Securities Nominal value Inception date Maturity date Buy back value interest income Total
30 Desember 2024/ 6 Januari 2025/
FR0074 150.000.000.000 December 30, 2024 January 6, 2025 306.157.414.688 265.485.114 305.891.929.574
30 Desember 2024/ 6 Januari 2025/
FR0057 150.000.000.000 December 30, 2024 January 6, 2025 178.497.510.755 154.784.531 178.342.726.224
30 Desember 2024/ 6 Januari 2025/
FR0068 150.000.000.000 December 30, 2024 January 6, 2025 146.864.317.257 (8.085.892.905) 154.950.210.162
23 Desember 2024/ 7 Januari 2025/
FR0074 150.000.000.000 December 23, 2024 January 7, 2025 146.864.317.257 161.240.446 146.703.076.811
23 Desember 2024/ 6 Januari 2025/
FR0080 100.000.000.000 December 23, 2024 January 6, 2025 95.461.650.523 85.372.456 95.376.278.067
30 Desember 2024/ 13 Januari 2025/
FR0065 100.000.000.000 December 30, 2024 January 13, 2025 90.617.229.504 194.374.340 90.422.855.164
800.000.000.000 964.462.439.984 (7.224.636.018) 971.687.076.002
57
Page 658
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. RECEIVABLES ON SECURITIES PURCHASED UNDER
DENGAN JANJI DIJUAL KEMBALI AGREEMENTS TO RESELL
a. Berdasarkan jenis a. By type
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo) adalah dalam mata uang Rupiah (reverse repo) were denominated in Rupiah and are placed at
dan ditempatkan pada Bank Indonesia pada tanggal Bank Indonesia as at December 31, 2023 which consist of :
31 Desember 2023 terdiri dari :
Jenis obligasi Pendapatan bunga
pemerintah/ Nilai yang belum
Type of nominal/ Tanggal Tanggal Nilai beli/ Nilai penjualan diamortisasi/
government Nominal mulai/ jatuh tempo/ Purchase kembali/ Unamortised Jumlah/
bonds value Inception date Maturity date value Resell value interest income Total
VR0069 93.991.000.000 09/06/2023 07/06/2024 86.945.603.824 92.615.906.287 2.505.343.895 90.110.562.391
VR0071 70.000.000.000 07/07/2023 05/07/2024 66.488.422.000 70.797.684.382 2.235.785.714 68.561.898.668
VR0041 70.000.000.000 07/07/2023 05/04/2024 65.188.977.000 68.347.871.853 1.116.246.828 67.231.625.025
VR0072 70.000.000.000 07/07/2023 05/01/2024 64.738.422.000 66.803.613.628 46.089.307 66.757.524.320
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.783.830.817 499.508.779 48.284.322.038
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.781.404.029 497.953.038 48.283.450.991
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.778.977.241 496.397.324 48.282.579.917
VR0037 50.000.000.000 16/06/2023 14/06/2024 46.534.730.000 49.569.569.975 1.399.462.229 48.170.107.746
VR0068 50.000.000.000 14/07/2023 12/04/2024 46.581.565.000 48.842.323.621 857.240.810 47.985.082.811
VR0065 50.000.000.000 16/06/2023 15/03/2024 46.199.615.000 48.455.850.198 622.246.835 47.833.603.363
VR0086 50.000.000.000 14/07/2023 12/01/2024 46.334.950.000 47.810.718.158 90.514.572 47.720.203.585
653.991.000.000 613.019.499.824 639.587.750.189 10.366.789.331 629.220.960.855
b. Berdasarkan jangka waktu b. By maturity
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali akan diselesaikan dalam waktu tidak lebih dari will be settled no more than 12 months after the date of
12 bulan setelah tanggal laporan posisi keuangan consolidated financial positions.
konsolidasian.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2024 2023
Rupiah - 6,27% Rupiah
d. Berdasarkan kolektibilitas d. By collectability
Tagihan atas efek-efek yang dibeli dengan janji dijual All of the receivables on securities purchased under
kembali (reverse repo) milik Grup pada tanggal agreements to resell (reverse repo) owned by the Group as at
31 Desember 2023 diklasifikasikan sebagai lancar. December 31, 2023 is classified as current.
e. Perubahan cadangan kerugian penurunan nilai e. Movements in allowance for impairment losses
Manajemen berpendapat bahwa cadangan kerugian Management believes that no allowance for impairment losses
penurunan nilai tidak diperlukan. is necessary.
58
Page 659
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOAN
a. Berdasarkan jenis kredit dan mata uang a. By type and currency
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2024
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 114.610.301.522 - - - 114.610.301.522 Working capital
Konsumsi 17.152.561.545 - - 178.903.892 17.331.465.437 Consumer
Investasi 77.483.522.630 - - - 77.483.522.630 Investment
209.246.385.697 - - 178.903.892 209.425.289.589
Pihak ketiga Third party
Rupiah Rupiah
Investasi 4.731.832.572.238 9.128.932.264 313.198.079.665 1.082.152.705 5.055.241.736.872 Investment
Modal kerja 3.135.777.383.495 16.577.447.688 90.188.382.509 16.042.960.231 3.258.586.173.923 Working capital
Konsumsi 2.257.409.559.496 30.090.219.101 40.323.064.642 4.200.922.983 2.332.023.766.222 Consumer
10.125.019.515.229 55.796.599.053 443.709.526.816 21.326.035.919 10.645.851.677.017
Jumlah 10.334.265.900.926 55.796.599.053 443.709.526.816 21.504.939.811 10.855.276.966.606 Total
Cadangan kerugian Allowance for
penurunan nilai (40.940.862.050) (9.320.007.283) (98.795.544.925) (75.253.111) (149.131.667.369) impairment losses
Jumlah kredit yang
diberikan - neto 10.293.325.038.876 46.476.591.770 344.913.981.891 21.429.686.700 10.706.145.299.237 Total loans - net
59
Page 660
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 123.704.259.531 - - 57.672.201 123.761.931.732 Working capital
Konsumsi 10.902.577.986 - - 25.984.673 10.928.562.659 Consumer
Investasi 22.009.178.111 - - - 22.009.178.111 Investment
156.616.015.628 - - 83.656.874 156.699.672.502
Pihak ketiga Related party
Rupiah Rupiah
Investasi 3.959.342.131.127 130.035.261.323 119.179.556.914 497.737.600 4.209.054.686.964 Investment
Modal kerja 2.863.884.031.303 19.067.611.068 55.055.613.533 853.254.188 2.938.860.510.092 Working capital
Konsumsi 2.014.030.239.866 42.175.705.953 34.078.899.982 3.574.083.317 2.093.858.929.118 Consumer
8.837.256.402.296 191.278.578.344 208.314.070.429 4.925.075.105 9.241.774.126.174
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 5.008.731.979 9.398.473.798.676 Total
Cadangan kerugian Allowance for
penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (38.278.740) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - neto 8.935.676.062.232 169.619.027.121 135.657.778.854 4.970.453.239 9.245.923.321.446 Total loans - net
60
Page 661
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. The loans based on Bank Indonesia's collectibility
2024
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Modal kerja 114.610.301.522 - - - - 114.610.301.522 Working capital
Konsumsi 17.331.465.437 - - - - 17.331.465.437 Consumer
Investasi 77.483.522.630 - - - - 77.483.522.630 Investment
209.425.289.589 - - - - 209.425.289.589
Pihak ketiga Third party
Investasi 4.922.490.287.231 139.164.912.793 2.524.536.464 4.283.655.829 1.700.288.867 5.070.163.681.184 Investment
Modal kerja 3.182.837.373.447 36.605.136.956 6.192.653.916 1.065.052.418 20.092.024.815 3.246.792.241.552 Working capital
Konsumsi 2.207.532.655.361 85.449.442.757 3.585.503.920 4.783.102.994 27.545.049.249 2.328.895.754.281 Consumer
10.312.860.316.039 261.219.492.506 12.302.694.300 10.131.811.241 49.337.362.931 10.645.851.677.017
Jumlah 10.522.285.605.628 261.219.492.506 12.302.694.300 10.131.811.241 49.337.362.931 10.855.276.966.606 Total
Cadangan kerugian Allowance for
penurunan nilai (57.175.143.632) (52.990.422.844) (3.962.304.193) (3.982.034.361) (31.021.762.339) (149.131.667.369) impairment losses
Jumlah kredit yang
diberikan - neto 10.465.110.461.996 208.229.069.662 8.340.390.107 6.149.776.880 18.315.600.592 10.706.145.299.237 Total loans - net
61
Page 662
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Modal kerja 123.704.259.531 57.672.201 - - - 123.761.931.732 Working capital
Konsumsi 10.928.562.659 - - - - 10.928.562.659 Consumer
Investasi 22.009.178.111 - - - - 22.009.178.111 Investment
156.642.000.301 - - - - 156.699.672.502
Pihak ketiga Third party
Investasi 3.997.921.123.648 153.205.934.782 19.045.346.563 1.442.645.987 37.439.635.984 4.209.054.686.964 Investment
Modal kerja 2.864.872.532.479 29.295.122.324 10.905.970.532 19.834.176.068 13.952.708.689 2.938.860.510.092 Working capital
Konsumsi 1.978.640.921.834 89.081.673.677 3.280.023.384 4.831.195.732 18.025.114.491 2.093.858.929.118 Consumer
8.841.434.577.961 271.582.730.783 33.231.340.479 26.108.017.787 69.417.459.164 9.241.774.126.174
Jumlah 8.998.076.578.262 271.582.730.783 33.231.340.479 26.108.017.787 69.417.459.164 9.398.473.798.676 Total
Cadangan kerugian Allowance for
penurunan nilai (55.587.194.059) (33.111.264.396) (11.675.235.339) (10.214.952.740) (41.961.830.696) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - neto 8.942.489.384.203 238.471.466.387 21.556.105.140 15.893.065.047 27.455.628.468 9.245.923.321.446 Total loans - net
62
Page 663
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan sektor ekonomi b. By economic sector
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2024
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Rumah tangga 2.274.562.121.041 30.090.219.101 40.323.064.642 1.168.467.039 2.346.143.871.823 Households
Industri pengolahan 2.194.341.875.798 - 70.949.553.545 8.880.024.501 2.274.171.453.844 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.580.428.917.684 10.088.944.981 37.028.455.817 2.047.821.381 1.629.594.139.863 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 1.131.164.216.933 2.313.864.743 27.680.989.288 763.782.150 1.161.922.853.114 Transportation and warehousing
Pertanian, kehutanan dan perikanan 1.096.638.562.537 57.225.587 70.131.910.938 - 1.166.827.699.062 Agriculture, foresty and fishing
Konstruksi 633.981.549.456 - 30.624.111.336 3.249.273.311 667.854.934.103 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 309.452.764.182 - 99.970.671.040 79.619.103 409.503.054.325 food and beverages
Real estat 331.648.265.311 13.246.344.641 63.438.233.191 - 408.332.843.143 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 366.668.164.763 - 233.260.332 - 366.901.425.095 support
Aktivitas keuangan dan asuransi 253.321.190.316 - - - 253.321.190.316 Financial activity and insurance
Pertambangan dan penggalian 113.793.877.068 - 200.791.527 1.996.100.970 115.990.769.565 Mining and excavation
Pendidikan 23.203.295.472 - - - 23.203.295.472 Education
Aktivitas jasa lainnya 10.791.125.008 - 2.795.416.159 19.327.779 13.605.868.946 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.942.242.665 - 333.069.001 - 7.275.311.666 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.537.328.687 - - - 4.537.328.687 Human health and social activities
Pengelolaan air, pengelolaan air limbah, Water management, wastewater management,
pengelolaan dan daur ulang sampah, waste management and recycling, and
dan aktivitas remediasi 2.783.873.129 - - - 2.783.873.129 remediation activities
Informasi dan komunikasi 6.530.876 - - - 6.530.876 Information and communication
Kesenian, hiburan dan rekreasi - - - 1.058.864 1.058.864 Art, entertainment and recreation
Bukan lapangan usaha lainnya - - - 3.299.464.713 3.299.464.713 Not another business field
Jumlah 10.334.265.900.926 55.796.599.053 443.709.526.816 21.504.939.811 10.855.276.966.606 Total
Cadangan kerugian penurunan nilai (40.940.862.050) (9.320.007.283) (98.795.544.925) (75.253.111) (149.131.667.369) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 10.293.325.038.876 46.476.591.770 344.913.981.891 21.429.686.700 10.706.145.299.237 Total loans - net
63
Page 664
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Rumah tangga 2.024.932.817.852 42.175.705.953 34.078.899.982 1.330.478.643 2.102.517.902.430 Households
Industri pengolahan 1.628.588.307.046 - 1.662.928.514 205.873.805 1.630.457.109.365 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.314.784.283.718 41.324.607.073 18.980.956.212 212.848.641 1.375.302.695.644 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 995.526.201.856 291.862.205 28.414.418.922 61.055.736 1.024.293.538.719 Transportation and warehousing
Pertanian, kehutanan dan perikanan 873.786.338.196 48.696.784.252 76.606.737.864 35.472.482 999.125.332.794 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 56.016.332.625 13.844.391.325 630.324.501 600.278.656.765 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.570.298.841 - 5.470.353.274 35.229.300 445.075.881.415 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 418.145.620.673 - 309.429.508 - 418.455.050.181 support
Real estat 367.659.323.736 - 28.272.048.870 57.672.201 395.989.044.807 Real estate
Aktivitas keuangan dan asuransi 308.056.366.971 - - - 308.056.366.971 Financial activity and insurance
Pertambangan dan penggalian 48.303.210.423 - - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - 36.794.916 - 25.817.463.673 Education
Aktivitas jasa lainnya 9.127.458.070 2.549.131.720 287.916.391 128.952.051 12.093.458.232 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 349.194.651 - 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.666.225.544 - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - 231.773.838 Information and communication
Kesenian, hiburan dan rekreasi - - - 30.082.076 30.082.076 Art, entertainment and recreation
Bukan lapangan usaha lainnya - - - 2.280.742.543 2.280.742.543 Not another business field
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 5.008.731.979 9.398.473.798.676 Total
Cadangan kerugian penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (38.278.740) (152.550.477.230) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 8.935.676.062.232 169.619.027.121 135.657.778.854 4.970.453.239 9.245.923.321.446 Total loans - net
64
Page 665
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. Loan quality based on Bank Indonesia's collectibility
2024
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 2.224.642.115.594 85.516.430.702 3.585.503.920 4.783.102.994 27.616.718.613 2.346.143.871.823 Households
Industri pengolahan 2.222.775.058.988 42.398.269.856 - - 8.998.125.000 2.274.171.453.844 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.602.378.453.666 10.793.555.825 6.378.773.616 4.822.936.762 5.220.419.994 1.629.594.139.863 maintenance of cars and motorcycles
Pertanian, kehutanan dan perikanan 1.119.383.831.238 43.800.759.254 - 517.586.427 3.125.522.143 1.166.827.699.062 Agriculture, foresty and fishing
Pengangkutan dan pergudangan 1.159.553.074.090 2.313.864.743 - - 55.914.281 1.161.922.853.114 Transportation and warehousing
Konstruksi 603.356.297.386 60.788.896.002 2.329.504.715 - 1.380.236.000 667.854.934.103 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 408.873.925.321 629.129.004 - - - 409.503.054.325 food and beverages
Real estat 394.855.300.604 13.477.542.539 - - - 408.332.843.143 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 365.367.316.561 1.300.848.202 - - 233.260.332 366.901.425.095 and other business support
Aktivitas keuangan dan asuransi 253.321.190.316 - - - - 253.321.190.316 Financial activity and insurance
Pertambangan dan penggalian 115.990.769.565 - - - - 115.990.769.565 Mining and excavation
Pendidikan 23.203.295.472 - - - - 23.203.295.472 Education
Aktivitas jasa lainnya 11.298.096.568 - - - 2.307.772.378 13.605.868.946 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.746.318.337 195.924.328 - - 333.069.001 7.275.311.666 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan
aktivitas sosial 4.537.328.687 - - - - 4.537.328.687 Human health and social activities
Pengelolaan air, pengelolaan air limbah, Water management, wastewater management,
pengelolaan dan daur ulang sampah, waste management and recycling, and
dan aktivitas remediasi 2.783.873.129 - - - - 2.783.873.129 remediation activities
Informasi dan komunikasi 6.530.876 - - - - 6.530.876 Information and communication
Kesenian, hiburan dan rekreasi - - - 1.058.864 - 1.058.864 Art, entertainment and recreation
Bukan lapangan usaha lainnya 3.212.829.230 4.272.051 8.912.049 7.126.194 66.325.189 3.299.464.713 Not another business field
Jumlah 10.522.285.605.628 261.219.492.506 12.302.694.300 10.131.811.241 49.337.362.931 10.855.276.966.606 Total
Cadangan kerugian penurunan nilai (57.175.143.632) (52.990.422.844) (3.962.304.193) (3.982.034.361) (31.021.762.339) (149.131.667.369) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 10.465.110.461.996 208.229.069.662 8.340.390.107 6.149.776.880 18.315.600.592 10.706.145.299.237 Total loans - net
65
Page 666
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 1.987.423.840.637 89.056.862.498 3.216.851.957 4.795.232.847 18.025.114.491 2.102.517.902.430 Households
Industri pengolahan 1.621.270.714.827 947.829.066 800.000.000 7.438.565.472 - 1.630.457.109.365 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.316.158.160.638 49.426.514.896 - - 9.718.020.110 1.375.302.695.644 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 1.021.618.694.394 2.564.574.460 - - 110.269.865 1.024.293.538.719 Transportation and warehousing
Pertanian, kehutanan dan perikanan 910.201.270.329 48.696.784.252 21.665.372 - 40.205.612.841 999.125.332.794 Agriculture, foresty and fishing
Konstruksi 530.088.611.383 69.710.845.382 - - 479.200.000 600.278.656.765 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.855.853.513 615.565.876 4.600.296.422 - 4.165.604 445.075.881.415 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 418.145.620.673 - - - 309.429.508 418.455.050.181 and other business support
Aktivitas keuangan dan asuransi 308.056.366.971 - - - - 308.056.366.971 Financial activity and insurance
Real estat 349.863.401.880 7.791.747.057 24.529.355.301 13.804.540.569 - 395.989.044.807 Real estate
Pertambangan dan penggalian 48.303.210.423 - - - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - - - 36.794.916 25.817.463.673 Education
Aktivitas jasa lainnya 9.330.953.320 2.549.131.720 - 33.716.014 179.657.178 12.093.458.232 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 - - 349.194.651 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan
aktivitas sosial 4.666.225.544 - - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - - 231.773.838 Information and communication
Kesenian, hiburan dan rekreasi - 30.082.076 - - - 30.082.076 Art, entertainment and recreation
Bukan lapangan usaha lainnya 2.156.797.052 24.811.179 63.171.427 35.962.885 - 2.280.742.543 Not another business field
Jumlah 8.998.078.078.268 271.638.902.978 33.231.340.479 26.108.017.787 69.417.459.164 9.398.473.798.676 Total
Cadangan kerugian penurunan nilai (55.587.194.059) (33.111.264.396) (11.675.235.339) (10.214.952.740) (41.961.830.696) (152.550.477.230) Allowance for impairment losses
Jumlah kredit yang diberikan - neto 8.942.490.884.209 238.527.638.582 21.556.105.140 15.893.065.047 27.455.628.468 9.245.923.321.446 Total loans - net
66
Page 667
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan jangka waktu c. By maturity
2024 2023
< 1 tahun 2.708.136.630.500 2.306.960.263.712 < 1 year
> 1 tahun - 2 tahun 307.661.552.318 276.202.357.199 > 1 year - 2 years
> 2 tahun - 5 tahun 3.136.548.593.492 2.780.727.740.614 > 2 years - 5 years
> 5 tahun 4.702.930.190.296 4.034.583.437.151 > 5 years
10.855.276.966.606 9.398.473.798.676
Cadangan kerugian Allowance for
penurunan nilai (149.131.667.369) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - neto 10.706.145.299.237 9.245.923.321.446 Total loans - net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
< 1 tahun 3.092.440.754.041 2.577.166.850.874 < 1 year
> 1 tahun - 2 tahun 963.284.656.184 808.331.021.652 > 1 year - 2 years
> 2 tahun - 5 tahun 2.950.502.901.939 3.054.622.673.724 > 2 years - 5 years
> 5 tahun 3.849.048.654.442 2.958.353.252.426 > 5 years
10.855.276.966.606 9.398.473.798.676
Cadangan kerugian Allowance for
penurunan nilai (149.131.667.369) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - neto 10.706.145.299.237 9.245.923.321.446 Total loans - net
67
Page 668
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan staging e. By staging
Perubahan kredit yang diberikan bruto berdasarkan stage untuk tahun yang The movement of gross carrying amount by stage for the year ended December 31, 2024 and
berakhir pada tanggal berakhir 31 Desember 2024 dan 2023 adalah sebagai 2023 are as follows :
berikut :
2024
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 8.993.872.417.924 191.278.578.345 208.314.070.428 5.008.731.979 9.398.473.798.676 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 9.407.330.526 (8.249.186.532) (1.158.143.994) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (30.163.439.652) 39.041.569.624 (8.878.129.972) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (230.461.974.314) (12.746.151.580) 243.208.125.894 - - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 4.305.528.782.705 2.425.981.356 67.008.852.963 - 4.374.963.617.024 or purchased
Pembayaran kembali (2.719.838.201.772) (156.097.564.815) 3.217.317.324 - (2.872.718.449.263) Repayment
Penghapusbukuan - - (43.676.276.730) (15.318.973) (43.691.595.703) Write-off
Modifikasi arus kas kontraktual 5.920.985.509 143.372.655 (24.326.289.097) - (18.261.930.933) Modification of contractual cash flows
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali - - - 16.511.526.805 16.511.526.805 and remeasurement
Saldo akhir 10.334.265.900.926 55.796.599.053 443.709.526.816 21.504.939.811 10.855.276.966.606 Ending balance
68
Page 669
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 8.561.247.540.806 63.237.860.226 212.001.165.068 6.542.089.497 8.843.028.655.597 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 14.735.191.188 (9.912.949.944) (4.822.241.244) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (219.539.846.483) 221.219.538.094 (1.679.691.611) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (61.994.899.271) (32.415.887.662) 94.410.786.933 - - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 3.130.401.424.826 1.436.365.237 14.937.500.000 - 3.146.775.290.063 or purchased
Pembayaran kembali (2.417.070.132.915) (51.454.339.585) (61.277.983.028) - (2.529.802.455.528) Repayment
Penghapusbukuan (5.402.533.536) (1.074.675.259) (39.611.594.016) - (46.088.802.811) Write-off
Modifikasi arus kas kontraktual (8.504.326.691) 242.667.238 (5.643.871.674) - (13.905.531.127) Modification of contractual cash flows
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali - - - (1.533.357.518) (1.533.357.518) and remeasurement
Saldo akhir 8.993.872.417.924 191.278.578.345 208.314.070.428 5.008.731.979 9.398.473.798.676 Ending balance
69
Page 670
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan cadangan kerugian penurunan nilai berdasarkan stage untuk tahun The movement of allowance for impairment losses by stage for the year ended December 31,
yang berakhir pada tanggal berakhir 31 Desember 2024 dan 2023 adalah sebagai 2024 and 2023 are as follows :
berikut :
2024
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 58.196.355.692 21.659.551.223 72.656.291.575 38.278.740 152.550.477.230 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 1.987.831.547 (1.527.954.441) (459.877.106) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (1.382.440.267) 6.081.822.116 (4.699.381.849) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (7.912.621.679) (5.062.508.308) 12.975.129.987 - - credit impaired (Stage 3)
Penghapusbukuan - - (43.676.276.730) (15.318.973) (43.691.595.703) Write-off
Dibebankan ke laporan laba rugi (9.948.263.243) (11.830.903.307) 61.999.659.048 52.293.344 40.272.785.842 Charge to statement of profit or loss
Saldo akhir 40.940.862.050 9.320.007.283 98.795.544.925 75.253.111 149.131.667.369 Ending balance
70
Page 671
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 53.289.080.292 12.337.084.980 91.118.534.644 6.030.835 156.750.730.751 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 2.937.670.912 (1.771.008.992) (1.166.661.920) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (1.389.872.375) 1.967.136.593 (577.264.218) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (352.010.031) (6.256.470.605) 6.608.480.636 - - credit impaired (Stage 3)
Penghapusbukuan (84.070.505) (384.378.097) (45.620.354.209) - (46.088.802.811) Write-off
Perubahan bersih pada eksposur dan Net change in exposure and
pengukuran kembali 3.796.137.851 15.767.187.344 22.293.556.642 32.247.905 41.889.129.742 remeasurement
Selisih kurs (580.452) - - - (580.452) Exchange rate
Saldo akhir 58.196.355.692 21.659.551.223 72.656.291.575 38.278.740 152.550.477.230 Ending balance
71
Page 672
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. Tingkat bunga rata-rata per tahun f. Average annual interest rates
2024 2023
Kredit yang diberikan 8,85% 9,03% Loans
g. Ikhtisar kredit bermasalah g. Non-performing loans
Rasio kredit bermasalah - bruto terhadap jumlah Non-performing loan ratio - gross to loan as at December 31,
kredit pada tanggal 31 Desember 2024 dan 2023 2024 and 2023 are 0.66% and 1.37%, respectively.
masing-masing adalah 0,66% dan 1,37%.
Rasio kredit bermasalah - neto terhadap jumlah kredit Non-performing loan ratio - net to loan as at December 31,
pada tanggal 31 Desember 2024 dan 2023 masing- 2024 and 2023 are 0.30% and 0.69%, respectively.
masing adalah 0,30% dan 0,69%.
h. Kredit yang direstrukturisasi h. Restructured loans
Pinjaman yang direstrukturisasi meliputi antara lain Restructured loans consist of loan with rescheduled principal
penjadwalan ulang pembayaran pokok pinjaman dan and interest payments, adjusted interest rates, reduced
bunga, penyesuaian tingkat suku bunga, pengurangan overdue interest and increased loan facilities.
tunggakan bunga dan penambahan fasilitas pinjaman.
2024 2023
Kredit yang direstrukturisasi 698.690.301.546 738.711.510.746 Restructured loans
Cadangan kerugian Allowance for
penurunan nilai (47.721.045.741) (52.874.805.478) impairment losses
Jumlah - neto 650.969.255.805 685.836.705.268 Total - net
Restrukturisasi kredit dilakukan dengan cara The term of restructured loans consists of extension of
perpanjangan masa pelunasan kredit, penurunan payment maturity dates, reduced overdue interest,
bunga yang jatuh tempo, perubahan persentase modification of interest rate and capitalised interest into the
tingkat bunga dan kapitalisasi bunga menjadi pokok new outstanding principal loan balance.
kredit.
Grup telah melakukan restrukturisasi kredit untuk The Group has restructured credit for debtors affected by the
debitur yang terdampak pandemi Covid-19 sesuai Covid-19 pandemic in accordance with POJK
dengan POJK No. 11/POJK.03/2020, “Stimulus No. 11/POJK.03/2020, “National Economic Stimulus as
Perekonomian Nasional sebagai Kebijakan Countercyclical Policy Impact of Coronavirus Disease
Countercyclical Dampak Penyebaran Corona virus Spread 2019 " dated March 13, 2020.
Disease 2019” tertanggal 13 Maret 2020.
72
Page 673
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sehubungan dengan kepatuhan terhadap ketetapan In compliance with provisions of Financial Service
Otoritas Jasa Keuangan (OJK), Bank menerapkan Authority (OJK), the Bank implements OJK Regulation
Peraturan OJK No.- 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated December 19, 2019 regarding
19 Desember 2019 tentang “Penilaian Kualitas Aset “Assessment of Commercial Banks’ Asset Quality” which
Bank Umum” yang kemudian diubah dengan subsequently amended by OJK Regulation
Peraturan OJK No.48/POJK.03/2020 tentang No.48/POJK.03/2020 regarding “First amendement on
“Perubahan pertama atas Peraturan Otoritas Jasa Financial Service Authority Regulation
Keuangan No.11/POJK.03/2020 tentang Stimulus No.11/POJK.03/2020 regarding National Economic
Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated December 3, 2020, and
Disease 2019” tanggal 3 Desember 2020, dan subsequently amended by OJK Regulation
kemudian diubah dengan Peraturan OJK No.17/POJK.03/2021 regarding “Second amendement on
No.17/POJK.03/2021 tentang “Perubahan kedua Financial Service Authority Regulation
atas Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2020 regarding National Economic
No.11/POJK.03/2020 tentang Stimulus Stimulus as countercyclical policy impact of Corona Virus
Perekonomian Nasional sebagai Kebijakan Disease Spread 2019” dated September 10, 2021.
Countercyclical Dampak Penyebaran Corona Virus
Disease 2019” tanggal 10 September 2021.
Tidak ada kredit yang direstrukturisasi yang termasuk There are no restructured loans to related parties.
dalam kredit yang diberikan kepada pihak berelasi.
i. Perubahan cadangan kerugian penurunan nilai i. Movements in the allowance for impairment losses
2024 2023
Saldo awal tahun 152.550.477.230 156.750.730.751 Balance at beginning of year
Cadangan tahun Allowance during
berjalan (Catatan 30) 40.310.374.600 41.893.968.683 the year (Note 30)
Penghapusbukuan (43.691.595.703) (46.093.641.752) Write-off
Pemulihan (37.588.758) - Recovery
Selisih kurs - (580.452) Exchange rate
Saldo akhir tahun 149.131.667.369 152.550.477.230 Balance at end of year
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
Rasio cadangan kerugian penurunan nilai aset The ratio of allowance for impairment losses on financial
keuangan terhadap aset produktif pada tanggal assets to total earning assets as at December 31, 2024 and
31 Desember 2024 dan 2023 masing-masing sebesar 2023 are 0.91% and 1.05%, respectively.
0,91% dan 1,05%.
73
Page 674
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. Kredit yang dihapus buku j. Loans written-off
2024 2023
Saldo awal 567.680.036.456 555.128.307.157 Beginning balance
Penyesuaian dari Adjustment from
penggabungan - 333.570.862 merger
Penghapusbukuan 43.691.595.703 46.093.641.752 Write-off
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan (68.871.000.833) (33.160.120.340) loans
Penghapustagihan selama Absolute write-off during
tahun berjalan (1.756.067.187) (715.362.975) the year
Saldo akhir 540.744.564.139 567.680.036.456 Ending balance
k. Informasi pokok lainnya sehubungan dengan k. Other significant information relating to loans
kredit yang diberikan
Kredit yang diberikan dijamin dengan tabungan, Loans are secure by savings deposits, time deposits,
deposito, agunan yang diikat dengan hak tanggungan collateral bound by hypothecation or a power of attorney to
atau surat kuasa untuk menjual dan jaminan lain yang sell and other collateral commonly accepted by banks.
umumnya diterima oleh perbankan.
Kredit konsumsi terdiri dari kredit pemilikan rumah, Consumer loans consist of housing, loans to employees and
kredit karyawan dan kredit perorangan lainnya. other personal loans. Loans to employees are loans for
Kredit karyawan adalah kredit yang diberikan kepada purchasing vehicles, houses or other items with an interest
karyawan untuk membeli kendaraan, rumah atau rate 0% - 9.49% and a maturity term of 1 to 5 years.
keperluan lainnya dengan tingkat bunga sebesar 0% - The l oans and interest payments are collected through
9,49% dan jangka waktu antara 1 sampai 5 tahun. monthly payroll deduction.
Pinjaman dan bunganya dilunasi melalui pemotongan
gaji.
Pada tanggal 31 Desember 2024 dan 2023, entitas As at December 31, 2024 and 2023, the subsidiary BBMD
anak BBMD memenuhi ketentuan Otoritas Jasa complied with Legal Lending Limit (LLL) requirements of
Keuangan tentang Batas Maksimum Pemberian Financial Services Authority.
Kredit (BMPK).
Pada tanggal 31 Desember 2024 dan 2023, kredit yang As at December 31, 2024 and 2023, loans to key
diberikan kepada personel manajemen kunci (pihak management personnel (related parties) amounted
berelasi) masing-masing sebesar Rp 188.695.916.397 Rp 188,695,916,397 and Rp 140,667,283,337, respectively.
dan Rp 140.667.283.337.
Rasio Kredit Usaha Mikro Kecil dan Menengah The ratio of Micro Small and Medium Business (UMKM)
(UMKM) terhadap kredit yang diberikan pada credit to total loans as at Dcember 31, 2024 ad 2023 are
tanggal 31 Desember 2024 dan 2023 adalah 21,63% 21.63% and 24.66%.
dan 24,66%.
74
Page 675
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND PAYABLES
Tidak terdapat tagihan dan liabilitas akseptasi kepada There are no acceptance receivables and payables from related
pihak berelasi. party.
a. Berdasarkan mata uang a. By currencies
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah - 82.442.582.189 Rupiah
Cadangan kerugian Allowance for impairment
penurunan nilai - (518.889.233) losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah - 82.442.582.189 Rupiah
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023, semua tagihan All acceptance receivables are classified as current as at
akseptasi diklasifikasikan lancar. December 31, 2023.
c. Berdasarkan jangka waktu perjanjian c. By term of agreements
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
> 3 bulan - 12 bulan - 82.442.582.189 > 3 months - 12 months
Cadangan kerugian Allowance for
penurunan nilai - (518.889.233) impairment losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
> 3 bulan - 12 bulan - 82.442.582.189 > 3 months - 12 months
75
Page 676
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Berdasarkan jatuh tempo d. By maturity date
2024 2023
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan - 82.442.582.189 < 1 month
Cadangan kerugian Allowance for
penurunan nilai - (518.889.233) impairment losses
Jumlah - neto - 81.923.692.956 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan - 82.442.582.189 < 1 month
e. Cadangan kerugian penurunan nilai e. Allowance for impairment losses
2024 2023
Saldo awal 518.889.233 313.360.510 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) (518.889.233) 205.528.723 the year (Note 30)
Saldo akhir - 518.889.233 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
76
Page 677
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
Penambahan/ Pengurangan/ Reklasifikasi/
2023 Additions Deductions Reclassification 2024
Harga perolehan Acquisition cost
Tanah 372.841.685.000 - - 6.048.231.326 378.889.916.326 Land
Bangunan 111.294.122.500 - - 13.209.467.261 124.503.589.761 Buildings
Kendaraan 40.145.306.013 5.854.440.000 3.615.000.000 - 42.384.746.013 Vehicles
Perlengkapan dan Office equipment
perabot kantor 160.082.998.606 21.502.545.264 6.327.254.253 9.732.369.249 184.990.658.866 and furniture
Aset dalam pembangunan 51.366.390.580 6.400.899.885 1.141.392.773 (30.106.983.136) 26.518.914.556 Assets in construction
735.730.502.699 33.757.885.149 11.083.647.026 (1.116.915.300) 757.287.825.522
Akumulasi penyusutan Accumulated depreciation
Bangunan 11.129.412.249 5.619.745.569 - - 16.749.157.818 Buildings
Kendaraan 26.552.906.533 4.313.778.710 3.392.295.412 - 27.474.389.831 Vehichles
Perlengkapan dan Office equipment
perabot kantor 136.243.952.798 16.203.469.721 6.322.393.655 - 146.125.028.864 and furniture
173.926.271.580 26.136.994.000 9.714.689.067 - 190.348.576.513
Nilai buku neto 561.804.231.119 566.939.249.009 Net book value
77
Page 678
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Penambahan/ Pengurangan/ Reklasifikasi/
2022 Additions Deductions Reclassification 2023
Harga perolehan Acquisition cost
Tanah 372.841.685.000 - - - 372.841.685.000 Land
Bangunan 111.294.122.500 - - - 111.294.122.500 Buildings
Kendaraan 37.144.285.995 4.431.970.018 1.430.950.000 - 40.145.306.013 Vehicles
Perlengkapan dan Office equipment
perabot kantor 138.752.000.002 21.989.915.756 658.917.152 - 160.082.998.606 and furniture
Aset dalam pembangunan 16.233.262.936 35.133.127.644 - - 51.366.390.580 Assets in construction
676.265.356.433 61.555.013.418 2.089.867.152 - 735.730.502.699
Akumulasi penyusutan Accumulated depreciation
Bangunan 5.564.706.124 5.564.706.125 - - 11.129.412.249 Buildings
Kendaraan 23.719.879.680 4.153.169.773 1.320.142.920 - 26.552.906.533 Vehichles
Perlengkapan dan Office equipment
perabot kantor 124.131.721.383 12.765.839.591 653.608.176 - 136.243.952.798 and furniture
153.416.307.187 22.483.715.489 1.973.751.096 - 173.926.271.580
Nilai buku neto 522.849.049.246 561.804.231.119 Net book value
78
Page 679
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pada tanggal 31 Desember 2024 dan 2023, Grup As at December 31, 2024 and 2023, the Group had 83 plots of land
memiliki 83 bidang tanah dengan sertifikat Hak Guna with Building Use Rights (HGB) titles. Those certificates have
Bangunan (HGB). Sertifikat tersebut mempunyai masa useful lives 10-30 years. The HGB expiration period up to 2019-
manfaat 10-30 tahun. Masa berlaku HGB berakhir tahun 2046. Management believes that there will be no difficulty in
2019-2046. Manajemen berpendapat tidak terdapat obtaining the extension of the land rights as all the land were
masalah dengan perpanjangan hak atas tanah karena acquired legally and are supported by sufficient evidence of
seluruh tanah diperoleh secara sah dan didukung dengan ownership.
bukti kepemilikan yang memadai.
Grup telah mengasuransikan aset tetap (kecuali tanah) The Group has insured its fixed assets (except lands) to cover
untuk menutupi kemungkinan kerugian terhadap risiko possible losses due to fire and other risks as at December 31, 2024
kebakaran dan risiko lainnya dengan nilai and 2023, for a total insurance coverage of Rp 307,461,978,500
pertanggungan asuransi pada tanggal 31 Desember 2024 and Rp 290,226,366,500, respectively, with Asuransi Dayin Mitra,
dan 2023 masing-masing sebesar Rp 307.461.978.500 CHUBB General Insurance, Kurnia Insurance, Aspan General
dan Rp 290.226.366.500 pada Asuransi Dayin Mitra, Insurance, Bess Insurance, ACA Asuransi, Buana Independen
CHUBB General Insurance Indonesia, Kurnia Insurance, Eka Lloyd Jaya, Asuransi Wahana Tata, Asuransi
Insurance, Aspan General Insurance, Bess Insurance, Jasindo and Asuransi Multi Artha Guna. Management believes
ACA Asuransi, Buana Independen Insurance, Eka that the insurance coverage is adequate to cover losses arising from
Lloyd Jaya, Asuransi Wahana Tata, Asuransi Jasindo such risks.
dan Asuransi Multi Artha Guna. Manajemen
berpendapat bahwa nilai pertanggungan tersebut cukup
untuk menutupi kemungkinan kerugian atas aset yang
dipertanggungkan.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment in the value of
penurunan nilai aset tetap selama tahun berjalan karena fixed assets during the year since management believes that the
manajemen berpendapat bahwa nilai tercatat aset tetap carrying amounts of fixed assets do not exceed the estimated
tidak melebihi estimasi nilai yang dapat diperoleh recoverable amount.
kembali.
Penilaian dilakukan berdasarkan Standar Penilaian Assessment is conducted by Indonesian Standards Assessment, is
Indonesia, ditentukan berdasarkan transaksi pasar terkini determined based on current market transactions and carried out
dan dilakukan dengan ketentuan-ketentuan yang lazim. with the usual provisions. Valuation method used is a market data
Metode penilaian yang dipakai adalah metode approach.
pendekatan data pasar.
Grup memiliki aset tetap yang pada tanggal The Group possessed fixed assets which has been fully depreciated
31 Desember 2024 dan 2023 sudah disusutkan penuh as at December 31, 2024 and 2023 but are fully used to support the
namun masih digunakan untuk menunjang aktivitas Group operation activities amounted Rp 112,872,422,514 and
operasi Grup masing-masing sebesar Rp 112.872.422.514 Rp 116,419,805,189, repectively.
dan Rp 116.419.805.189.
Tidak terdapat aset tetap yang dijaminkan oleh Grup There are no fixed assets pledged by the Group as at December 31,
pada tanggal 31 Desember 2024 dan 2023. 2024 and 2023.
79
Page 680
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jika tanah dan bangunan dicatat sebesar harga perolehan, If land and buildings are presented at historical cost, as at
maka per 31 Desember 2024 dan 2023 dicatat dalam December 31, 2024 and 2023 the amount would be as follows :
jumlah sebagai berikut :
2024 2023
Harga perolehan Acquisition cost
Tanah 57.564.867.190 57.564.867.190 Land
Bangunan 110.823.448.363 110.823.448.363 Buildings
Akumulasi penyusutan (93.262.831.216) (90.116.506.346) Accumulated depreciation
Nilai buku neto 75.125.484.337 78.271.809.207 Net book value
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
Penambahan/ Pengurangan/ Reklasifikasi/
2023 Additions Deductions Reclassification 2024
Harga perolehan Acquisition cost
Perangkat lunak 62.294.885.521 5.024.887.180 119.699.166 1.116.915.300 68.316.988.835 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 45.816.086.170 9.893.241.544 119.699.166 - 55.589.628.548 Software
Nilai buku neto 16.478.799.351 12.727.360.287 Net book value
Penambahan/ Pengurangan/ Reklasifikasi/
2022 Additions Deductions Reclassification 2023
Harga perolehan Acquisition cost
Perangkat lunak 46.392.724.251 15.902.161.270 - - 62.294.885.521 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 35.908.276.915 9.907.809.255 - - 45.816.086.170 Software
Nilai buku neto 10.484.447.336 16.478.799.351 Net book value
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of permanent
penurunan nilai atas aset takberwujud yang dimiliki oleh impairment in the value of intangible assets of the Group.
Grup.
80
Page 681
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSETS
Rekonsiliasi kelompok-kelompok utama aset hak-guna The reconciliation of right-of-use assets by major classifications are
adalah sebagai berikut : as follows :
Penambahan/ Pengurangan/
2023 Additions Deductions 2024
Aset hak-guna Right-of-use assets
Bangunan 2.487.479.368 470.696.666 563.971.637 2.394.204.397 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 932.779.879 951.482.805 563.971.637 1.320.291.047 Buildings
Nilai buku neto 1.554.699.489 1.073.913.350 Net book value
Penambahan/ Pengurangan/
2022 Additions Deductions 2023
Aset hak-guna Right-of-use assets
Bangunan 2.346.129.497 1.167.927.748 1.026.577.877 2.487.479.368 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 1.052.959.551 906.398.205 1.026.577.877 932.779.879 Buildings
Nilai buku neto 1.293.169.946 1.554.699.489 Net book value
16. ASET LAIN-LAIN 16. OTHER ASSETS
2024 2023
Pendapatan bunga akan diterima 86.738.175.856 97.265.181.407 Interest receivables
Uang muka pembelian 57.483.387.160 14.213.473.811 Advances
Beban dibayar di muka 11.795.521.238 11.401.130.705 Prepaid expenses
Goodwill 5.422.313.186 5.329.809.886 Goodwill
Relasi 4.792.724.348 859.975.484 Relation
Persediaan barang cetakan 4.070.675.419 3.473.081.367 Office supplies
Margin deposits 2.070.000.000 2.060.000.000 Margin deposits
Lain-lain 357.109.904 60.765.978 Others
172.729.907.111 134.663.418.638
Cadangan kerugian penurunan nilai (157.076.480) (201.164.492) Allowance for impairment losses
Jumlah 172.572.830.631 134.462.254.146 Total
Perubahan estimasi kerugian pada aset lain-lain adalah The movements of estimated losses on other assets are as follows:
sebagai berikut:
2024 2023
Saldo awal 201.164.492 207.902.610 Beginning balance
Pengurangan (44.088.012) (6.736.589) Deductions
Selisih kurs - (1.529) Exchange rate
Saldo akhir 157.076.480 201.164.492 Ending balance
81
Page 682
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Goodwill Goodwill
Goodwill diperoleh dari akuisisi saham yang dilakukan oleh Goodwill recorded was from the acquisition of shares by the
Perusahaan atas saham PT BPR Prima Tata Patumbak Company's of PT BPR Prima Tata Patumbak amounting to
sebesar 95,85% dan 94,17% pada tahun 2024 dan 2023. 95.85% and 94.17% in 2024 and 2023.
Nilai wajar aset bersih yang diperoleh pada tanggal akuisisi The fair value of the net assets acquired at the acquisition date is
adalah sebagai berikut : as follows :
2024 2023
Nilai wajar aset neto 8.070.841.814 3.453.645.114 Fair value net asset
Goodwill 5.422.313.186 5.329.809.886 Goodwill
Nilai wajar imbalan yang
dialihkan 13.493.155.000 8.783.455.000 Fair value of consideration
Perubahan estimasi kerugian pada aset lain-lain adalah The movements of estimated losses on other assets are as follows:
sebagai berikut:
2024 2023
Saldo awal 201.164.492 207.902.610 Beginning balance
Penambahan (44.088.012) (6.736.589) Additions
Selisih kurs - (1.529) Exchange rate
Saldo akhir 157.076.480 201.164.492 Ending balance
Manajemen berpendapat bahwa jumlah cadangan kerugian Management believes that the amount of allowance for
penurunan nilai yang dibentuk tersebut telah memadai. impairment losses is adequate.
17. LIABILITAS SEGERA 17. IMMEDIATE LIABILITIES
2024 2023
Bunga yang masih harus dibayar 12.190.463.341 12.287.794.032 Interest payables
82
Page 683
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
18. SIMPANAN NASABAH 18. DEPOSITS FROM CUSTOMERS
a. Berdasarkan jenis a. By types
2024 2023
Pihak berelasi Related party
Rupiah Rupiah
Deposito berjangka 344.075.443.678 335.826.863.658 Time deposits
Tabungan 16.501.120.743 13.938.420.105 Savings deposits
Giro 3.700.793.850 11.720.010.311 Current accounts
364.277.358.271 361.485.294.074
Mata uang asing Foreign currencies
Giro 2.280.938.656 - Current accounts
Tabungan 569.741.287 544.464.935 Savings deposits
367.128.038.214 362.029.759.009
Pihak ketiga Third party
Rupiah Rupiah
Deposito berjangka 5.065.596.397.113 5.452.493.341.187 Time deposits
Tabungan 3.618.134.429.134 3.686.921.890.064 Savings deposits
Giro 1.220.033.605.878 1.309.292.206.184 Current accounts
9.903.764.432.125 10.448.707.437.435
Mata uang asing Foreign currencies
Deposito berjangka 19.441.187.441 20.696.570.720 Time deposits
Tabungan 8.245.763.790 11.995.648.199 Savings deposits
Giro 1.023.678.823 1.251.260.967 Current accounts
9.932.475.062.179 10.482.650.917.321
Jumlah 10.299.603.100.393 10.844.680.676.330 Total
b. Rincian deposito berjangka berdasarkan jangka waktu b. Details of time deposits by term
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
1 bulan 4.642.360.334.509 5.015.554.929.732 1 month
3 bulan 662.330.578.970 644.424.610.114 3 months
6 bulan 46.273.178.980 45.241.665.598 6 months
12 bulan 57.517.348.933 82.412.723.339 12 months
lebih dari 12 bulan 1.190.399.399 686.276.062 more than 12 months
5.409.671.840.791 5.788.320.204.845
Mata uang asing Foreign currencies
1 bulan 15.035.749.419 16.480.665.117 1 month
3 bulan 3.522.717.639 3.369.357.228 3 months
6 bulan 882.720.383 846.548.375 6 months
19.441.187.441 20.696.570.720
Jumlah 5.429.113.028.232 5.809.016.775.565 Total
83
Page 684
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. By remaining period to maturity
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
Kurang dari atau sama
dengan 1 bulan 4.377.309.416.807 4.839.683.061.132 1 month or less
> 1 bulan - 6 bulan 992.070.010.738 889.305.265.079 > 1 month - 6 months
> 6 bulan - 12 bulan 37.000.888.424 59.025.602.571 > 6 months - 12 months
> 12 bulan 3.291.524.822 306.276.063 > 12 months
5.409.671.840.791 5.788.320.204.845
Mata uang asing Foreign currencies
Kurang dari atau sama
dengan 1 bulan 14.369.529.250 15.190.797.955 1 month or less
> 1 bulan - 6 bulan 5.071.658.191 5.505.772.765 > 1 month - 6 months
19.441.187.441 20.696.570.720
Jumlah 5.429.113.028.232 5.809.016.775.565 Total
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Rupiah Rupiah
Giro 0,42% 0,78% Current accounts
Tabungan 0,72% 0,77% Savings deposits
Deposito berjangka 3,49% 3,46% Time deposits
Mata uang asing Foreign currencies
Deposito berjangka 0,25% 0,27% Time deposits
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan nasabah customers
Simpanan yang diblokir dan dijadikan jaminan atas Amounts blocked and pledged as loan collateral and other
kredit yang diberikan serta tujuan lainnya. purpose.
2024 2023
Deposito berjangka 69.213.137.909 112.252.536.432 Time deposits
Giro 14.033.613.465 409.388.925 Current accounts
Jumlah 83.246.751.374 112.661.925.357 Total
84
Page 685
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
19. SIMPANAN DARI BANK LAIN 19. DEPOSITS FROM OTHER BANKS
a. Berdasarkan jenis a. By types
2024 2023
Pihak ketiga Third party
Call money 50.000.000.000 - Call money
Giro 1.983.999.806 8.843.561.610 Current accounts
Deposito berjangka 1.300.000.000 297.794.381 Time deposits
Tabungan 332.087.112 3.378.093.729 Savings deposits
Jumlah 53.616.086.918 12.519.449.720 Total
b. Rincian berdasarkan jenis dan jangka waktu b. Details of time by type and term
2024 2023
Deposito berjangka Time deposits
< 1 bulan 1.300.000.000 8.843.561.610 < 1 month
Call money Call money
< 1 bulan 50.000.000.000 - < 1 month
c. Berdasarkan jenis dan sisa umur sampai dengan jatuh c. By remaining type and period to maturity
tempo
2024 2023
Deposito berjangka Time deposits
< 1 bulan 1.300.000.000 8.843.561.610 < 1 month
Call money Call money
< 1 bulan 50.000.000.000 - < 1 month
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2024 2023
Giro 0,60% 0,54% Current accounts
Tabungan 0,75% 0,75% Savings deposits
Deposito berjangka 3,25% 3,65% Time deposits
Call money 6,34% - Call money
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan dari bank lain other banks
Tidak terdapat simpanan dari bank lain yang diblokir There are no deposits from other banks that were blocked and
dan dijadikan jaminan atas kredit yang diberikan pada pledged as loan collateral as at December 31, 2024 and 2023.
tanggal 31 Desember 2024 dan 2023.
85
Page 686
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
20. PERPAJAKAN 20. TAXATION
a. Utang pajak a. Taxes payable
2024 2023
Perusahaan The Company
Pajak lain-lain Other taxes
Pasal 4 (2) 3.000.000 - Article 4 (2)
Pasal 21 709.680 18.279 Article 21
Pasal 23 - 10.979.592 Article 23
3.709.680 10.997.871
Entitas Anak Subsidiaries
Pajak penghasilan badan Corporate income tax
Pasal 25 8.573.167.460 13.245.175.900 Article 25
Pasal 29 1.029.752.680 214.178.140 Article 29
Pajak lain-lain Other taxes
Pasal 4 (2) 6.731.250.895 6.007.252.700 Article 4 (2)
Pasal 21 1.504.674.049 2.404.135.987 Article 21
Pajak pertambahan nilai 152.270.204 138.349.498 Value added tax
Pasal 23 280.000 244.897 Article 23
17.991.395.288 22.009.337.122
Jumlah 17.995.104.968 22.020.334.993 Total
b. Beban pajak penghasilan b. Income tax expenses
2024 2023
Perusahaan The Company
Pajak kini - - Current tax
Pajak tangguhan - - Deferred tax
Beban pajak - - Tax expenses
Entitas Anak Subsidiaries
Pajak kini (119.078.884.100) (118.122.741.440) Current tax
Pajak tangguhan 1.193.317.246 144.628.893 Deferred tax
Beban pajak (117.885.566.854) (117.978.112.547) Tax expenses
Konsolidasi Consolidated
Pajak kini (119.078.884.100) (118.122.741.440) Current tax
Pajak tangguhan 1.193.317.246 144.628.893 Deferred tax
Beban pajak (117.885.566.854) (117.978.112.547) Tax expenses
86
Page 687
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara taksiran laba akuntansi sebelum The reconciliation between estimated profit before income
pajak dengan taksiran laba fiskal untuk tahun 2024 dan tax and estimated taxable income for 2024 and 2023 are as
2023 adalah sebagai berikut : follows :
2024 2023
Laba konsolidasian sebelum Consolidated profit before
pajak 521.703.418.454 534.082.486.403 income tax
Laba entitas anak sebelum Subsidiaries profit before
pajak (520.739.223.679) (534.621.526.176) income tax
Eliminasi 125.360.345.400 125.360.345.400 Elimination
Laba Perusahaan sebelum The Company profit before
pajak 126.324.540.175 124.821.305.627 income tax
Adjustments for permanent
Koreksi beda tetap : differences :
Pendapatan dividen (125.360.345.400) (125.360.345.400) Dividend incone
Pendapatan bunga (488.654.788) (318.773.918) Interest income
Hadiah (751.500.000) (1.500.000) Gift presents
Biaya operasional lainnya 275.960.013 859.313.691 Operating other expenses
(126.324.540.175) (124.821.305.627)
Laba fiskal - - Taxable income
Rekonsiliasi antara beban pajak dengan hasil perkalian The reconciliation between tax expense and the theoretical
laba akuntansi sebelum pajak dengan tarif yang berlaku tax amount on income before tax for 2024 and 2023 are as
untuk tahun 2024 dan 2023 adalah: follows:
2024 2023
Laba sebelum pajak 126.324.540.175 124.821.305.627 Profit before income tax
Pajak dihitung dengan Tax calculated at
tarif yang berlaku 27.791.398.839 27.460.687.238 the applicable rates
Income subject to final
Penghasilan kena pajak final (27.852.110.041) (27.649.736.250) income tax
Beban yang tidak dapat
dikurangkan 60.711.202 189.049.012 Non-deductible expenses
Beban pajak - - Tax expenses
87
Page 688
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Pajak tangguhan c. Deferred tax
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2023 to profit or loss income 2024
Perusahaan - - - - The Company
Entitas Anak Subsidiaries
Cadangan kerugian Allowance for impairment
penurunan nilai (1.319.910.966) 1.319.910.966 - - losses
Imbalan kerja karyawan 19.960.986.882 1.500.966.280 (768.300.720) 20.693.652.442 Employment benefits
Laba (rugi) yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (39.273.649.946) - 24.625.063.011 (14.648.586.935) comprehensive income
Hadiah 1.627.560.000 (1.627.560.000) - - Gift presents
Jumlah (19.005.014.030) 1.193.317.246 23.856.762.291 6.045.065.507 Total
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2022 to profit or loss income 2023
Perusahaan - - - - The Company
Entitas Anak Subsidiaries
Cadangan kerugian Allowance for impairment
penurunan nilai 512.411.919 (1.832.322.885) - (1.319.910.966) losses
Imbalan kerja karyawan 16.746.458.544 1.974.751.778 1.239.776.560 19.960.986.882 Employment benefits
Laba (rugi) yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (17.661.966.445) - (21.611.683.501) (39.273.649.946) comprehensive income
Hadiah 1.625.360.000 2.200.000 - 1.627.560.000 Gift presents
Jumlah 1.222.264.018 144.628.893 (20.371.906.941) (19.005.014.030) Total
88
Page 689
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Administrasi d. Administration
Berdasarkan peraturan perpajakan Indonesia, Grup According to tax regulations in Indonesia, the Group pays and
menyetorkan dan melaporkan pajak-pajaknya reports its taxes based on self-assessment system. Tax office can
berdasarkan sistem self-assesment. Fiskus dapat make adjustments for those taxes within 5 years starting the
melakukan koreksi dan menetapkan pajak-pajak Grup taxes are liable.
tersebut dalam waktu 5 tahun sejak saat terutangnya
pajak.
e. Tarif pajak e. Tax rates
Berdasarkan Undang-Undang No. 7 Tahun 2021, yang Pursuant to Law No. 7 Year 2021, which was effective on
mulai berlaku efektif pada 29 Oktober 2021, Pemerintah October 29, 2021, the Government has changed the tax rate
telah mengubah ketentuan tarif pajak pada Undang- provisions in the previous Law and Regulations, that are for
Undang dan Peraturan sebelumnya, yaitu untuk tahun the year 2021 and thereafter the corporate income tax remains
2021 dan tahun-tahun selanjutnya tarif pajak penghasilan the same at 22%, except for the certain entities which will
badan tetap berlaku 22%, kecuali untuk badan usaha apply special rates. For the tax year 2024 and 2023, the Group
tertentu yang berlaku tarif khusus. Untuk tahun pajak has applied tax rate in accordance with the amended
2024 dan 2023, Grup telah menerapkan tarif pajak yang regulations.
sesuai dengan peraturan perubahan tersebut.
Aset dan liabilitas pajak tangguhan pada tanggal Deferred tax assets and liabilities as at December 31, 2024 and
31 Desember 2024 dan 2023 telah dihitung dengan 2023 have been calculated using tax rates which will take effect
menggunakan tarif pajak yang akan berlaku pada saat on the realization date.
realisasi.
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
2024 2023
Liabilitas imbalan kerja Employee benefit obligations
karyawan (Catatan 33) 94.062.056.552 90.731.758.552 (Note 33)
Uang jaminan safe deposit box 38.550.500.000 38.407.000.000 Security deposit of safe deposit box
Provisi safe deposit box 3.743.886.248 3.711.379.272 Provision of safe deposit box
Kerugian penurunan nilai atas Impairment losses on transactions
transaksi rekening administratif 2.664.060.588 6.323.429.181 of administrative accounts
ATM Bersama 1.278.270.179 1.727.570.614 Joined ATM
Relasi 276.766.490 994.948.629 Relation
Sewa diterima di muka 162.547.486 380.712.490 Unearned rent
Provisi bank garansi 135.585.039 154.055.814 Provision of bank guarantees
Penerimaan uang muka kredit 73.067.449 65.830.438 Acceptance of loan advances
Lain-lain 2.567.625.101 9.943.839.673 Others
Jumlah 143.514.365.132 152.440.524.663 Total
89
Page 690
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan estimasi kerugian pada komitmen dan The movements of estimated losses on commitments and
kontinjensi adalah sebagai berikut : contingencies are as follows :
2024 2023
Saldo awal 6.323.429.181 4.387.500.387 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) (3.659.368.593) 1.935.944.103 the year (Note 30)
Selisih kurs - (15.309) Exchange rate
Saldo akhir 2.664.060.588 6.323.429.181 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the above allowance for impairment
kerugian penurunan nilai yang dibentuk tersebut telah losses is adequate.
memadai.
22. KEPENTINGAN NONPENGENDALI 22. NON-CONTROLLING INTERESTS
Kepentingan nonpengendali merupakan bagian ekuitas Non-controlling interests represents equity portion of subsidiaries
entitas anak yang tidak dapat diatribusikan secara langsung which is not attributable directly or indirectly to parent entity.
atau tidak langsung pada entitas induk.
2024 2023
Kepentingan nonpengendali atas Non-controlling interests in net
aset bersih entitas anak assets of subsidiaries
PT Bank Mestika Dharma Tbk 483.144.617.916 458.219.317.338 PT Bank Mestika Dharma Tbk
PT BPR Prima Tata Patumbak 329.054.653 258.449.900 PT BPR Prima Tata Patumbak
483.473.672.569 458.477.767.238
Kepentingan nonpengendali atas Non-controlling interests in net
laba (rugi) bersih entitas anak profit (loss) of subsidiaries
PT Bank Mestika Dharma Tbk 42.613.332.408 44.065.550.573 PT Bank Mestika Dharma Tbk
PT BPR Prima Tata Patumbak (22.198.546) (28.714.182) PT BPR Prima Tata Patumbak
42.591.133.862 44.036.836.391
90
Page 691
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
23. MODAL SAHAM 23. SHARE CAPITAL
Susunan pemegang saham Perusahaan masing-masing The Company’s shareholders as at December 31, 2024 and 2023
pada tanggal 31 Desember 2024 dan 2023 adalah sebagai are as follows :
berikut :
Pemegang saham/ Saham/ Jumlah/ Persentase/
Shareholders Shares Amount Percentage Shareholders
Indra Halim 4.040 4.040.000.000 16,67% Indra Halim
Hendra Halim 4.040 4.040.000.000 16,67% Hendra Halim
Zulkifli Halim 4.040 4.040.000.000 16,67% Zulkifli Halim
Yanti Ganda 4.040 4.040.000.000 16,67% Yanti Ganda
Nursalim 4.040 4.040.000.000 16,67% Nursalim
Retno Dewi Tjiupek 4.040 4.040.000.000 16,67% Retno Dewi Tjiupek
Jumlah 24.240 24.240.000.000 100,00% Total
24. DIVIDEN 24. DIVIDENDS
Berdasarkan akta No.61 tanggal 23 Juli 2024, Perusahaan Based on deed No.61 dated July 23, 2024, the Company
membagikan dividen sebesar Rp 120.000.000.000 yang distributed dividends of Rp 120,000,000,000 which is derived
diambil dari saldo laba ditahan tahun 2023. from retained earnings in 2023.
Berdasarkan akta No.2 tanggal 1 Agustus 2023, Based on deed No.2 dated August 1, 2023, the Company
Perusahaan membagikan dividen sebesar distributed dividends of Rp 120,000,000,000 which is derived from
Rp 120.000.000.000 yang diambil dari saldo laba ditahan retained earnings in 2022.
tahun 2022.
25. PENDAPATAN BUNGA 25. INTEREST INCOME
2024 2023
Kredit yang diberikan 894.855.704.982 823.924.855.085 Loans
Efek-efek 250.503.264.678 355.816.366.722 Marketable securities
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 68.068.607.253 47.242.724.935 and other banks
Giro pada Bank Current account with Bank
Indonesia 6.694.870.258 7.476.541.269 Indonesia
Giro pada bank lain 62.147.328 170.190.702 Current account with other banks
Jumlah 1.220.184.594.499 1.234.630.678.713 Total
Jumlah pendapatan bunga kepada pihak berelasi untuk Total interest income to related parties for 2024 and 2023
tahun 2024 dan 2023 masing-masing sebesar amounted Rp 12,709,910,758 and Rp 11,259,625,590, respectively
Rp 12.709.910.758 dan Rp 11.259.625.590 (Catatan 34). (Note 34).
91
Page 692
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
26. BEBAN BUNGA 26. INTEREST EXPENSES
2024 2023
Beban bunga Interest expenses
Deposito berjangka 223.330.087.743 223.516.978.060 Time deposits
Tabungan 38.751.234.151 29.909.851.339 Savings deposits
Giro 10.769.677.791 9.812.050.321 Current accounts
Repo 6.930.371.764 8.371.258.180 Repo
Call money 1.180.230.556 2.526.854.167 Call money
280.961.602.005 274.136.992.067
Lain-lain Others
Premi penjaminan Premium of deposit
simpanan 21.293.790.727 22.232.964.792 guarantee
Jumlah 302.255.392.732 296.369.956.859 Total
Jumlah beban bunga kepada pihak berelasi untuk tahun Total interest expenses to related parties for 2024 and 2023
2024 dan 2023 masing-masing sebesar Rp 11.735.936.689 amounted to Rp 11,735,936,689 and Rp 9,934,410,065,
dan Rp 9.934.410.065 (Catatan 34). respectively (Note 34).
27. PENDAPATAN OPERASIONAL LAINNYA 27. OTHER OPERATING INCOME
2024 2023
Gain from sale of marketable
Laba penjualan efek-efek 29.303.823.964 38.028.148.027 securities
Administrasi simpanan dan Saving and other
lainnya 13.866.949.252 13.841.696.777 administrations
Asuransi kredit 6.286.224.218 5.570.251.206 Loans insurance
Lain-lain 11.224.552.860 16.852.665.710 Others
Jumlah 60.681.550.294 74.292.761.720 Total
28. BEBAN TENAGA KERJA 28. PERSONNEL EXPENSES
2024 2023
Gaji dan upah 208.094.532.093 196.227.911.434 Salaries and benefits
Bonus 39.327.227.151 38.044.593.974 Bonuses
Tunjangan lain 18.486.612.822 20.004.095.000 Other allowances
Imbalan kerja karyawan Employee benefits
(Catatan 33) 18.147.936.000 14.339.052.000 (Note 33)
Iuran BPJS 12.823.368.945 12.002.520.497 BPJS contribution
Pendidikan dan pelatihan 10.441.776.878 9.777.898.144 Education and training
Honorarium 7.043.744.158 7.667.961.020 Honorarium
Lembur 348.318.750 338.392.000 Overtime
Lain-lain 153.677.702 409.055.978 Others
Jumlah 314.867.194.499 298.811.480.047 Total
92
Page 693
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2024 2023
Barang dan jasa 54.161.590.256 48.160.950.072 Goods and services
Tenaga kerja outsourcing 26.695.137.041 23.726.076.724 Outsourcing labour
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 26.136.994.000 22.479.862.364 (Note 13)
Pemeliharaan dan perbaikan 20.847.931.713 17.456.895.062 Repair and maintenance
Iklan dan promosi 10.256.963.771 19.073.452.257 Advertisement and promotion
Amortisasi aset tak berwujud Amortisation of intangible assets
(Catatan 14) 9.893.241.544 9.907.809.255 (Note 14)
Jasa profesional 2.570.432.484 1.284.539.791 Professional fees
Pajak 2.356.899.191 5.301.470.744 Taxes
Asuransi 1.259.631.579 3.058.242.067 Insurance
Penyusutan aset hak-guna Depreciation of right-of-use assets
(Catatan 15) 951.482.805 906.398.205 (Note 15)
Lain-lain 29.693.428.761 29.557.715.066 Others
Jumlah 184.823.733.145 180.913.411.607 Total
30. CADANGAN KERUGIAN PENURUNAN NILAI 30. ALLOWANCE FOR IMPAIRMENT LOSSES ON
ASET KEUANGAN FINANCIAL ASSETS
2024 2023
Kredit yang diberikan (40.310.374.600) (41.893.968.683) Loans
Penempatan pada bank lain (1.687.034.788) - Placements with other banks
Giro pada bank lain 3.659.368.593 4.935.748 Current accounts with other banks
Aset lain-lain 518.889.233 6.736.589 Other assets
Tagihan akseptasi 44.088.012 (205.528.723) Acceptance receivables
Komitmen dan kontinjensi 28.162.759 (1.935.944.103) Commitments and contingencies
Jumlah (37.746.900.791) (44.023.769.172) Total
93
Page 694
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
31. PENDAPATAN (BEBAN) NON-OPERASIONAL 31. NON-OPERATING INCOME (EXPENSES)
2024 2023
Pendapatan non-operasional Non-operating income
Laba penjualan aset tetap 1.005.065.974 308.111.839 Gain on sale of fixed assets
Sewa 729.705.544 912.551.613 Rent
Laba selisih kurs - 355.145.792 Gain on foreign exchange
Lainnya 964.728.159 52.971.000 Others
2.699.499.677 1.628.780.244
Beban non-operasional Non-operating expenses
Denda/sanksi (274.713.483) (126.676.293) Penalty/sanctions
Rugi selisih kurs (20.565.747) - Loss on foreign exchange
Rugi penghapusan aset tetap (3.468.283) (5.308.976) Loss on write-off of fixed assets
Lainnya (1.412.519.083) (280.533.639) Others
(1.711.266.596) (412.518.908)
Jumlah pendapatan Total non-operating
non-operasional - neto 988.233.081 1.216.261.336 income - net
32. KOMITMEN DAN KONTINJENSI 32. COMMITMENTS AND CONTINGENCIES
2024 2023
Komitmen Commitments
Liabilitas komitmen Commitment payables
Fasilitas kredit yang diberikan
yang belum digunakan Unused loans facilities
- Rupiah (2.447.921.779.237) (2.138.682.890.712) - Rupiah
- Mata uang asing - - Foreign currencies
Letter of credit yang diterbitkan (26.311.788.358) (35.399.575.665) Letter of credit issued
Komitmen lainnya letter of credit (93.688.211.642) (102.157.842.146) Other commitments letter of credit
Komitmen - neto (2.567.921.779.237) (2.276.240.308.523) Commitments - net
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables Interest
Pendapatan bunga dalam Receivables on non-performing
penyelesaian 8.553.237.611 10.129.468.650 assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan (53.878.306.100) (66.640.110.942) Bank guarantees issued
Kontinjensi - neto (45.325.068.489) (56.510.642.292) Contingencies-net
Liabilitas komitmen Commitments and
dan kontinjensi - neto (2.613.246.847.726) (2.332.750.950.815) contingent liabilities - net
94
Page 695
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
33. LIABILITAS IMBALAN KERJA KARYAWAN 33. EMPLOYEE BENEFIT OBLIGATIONS
Liabilitas dan beban imbalan kerja karyawan dihitung Employee benefit obligations and expenses are calculated by
oleh Aktuaris Independen KKA Rinaldi & Zulhamdi Independent Actuary KKA Rinaldi & Zulhamdi with its report
tanggal 10 Maret 2025 dan 7 Maret 2024. Aktuaris dated March 10, 2025 and March 7, 2024. The Actuary used the
menggunakan metode Projected Unit Credit baik untuk projected unit credit method for computing Post-Employment
Pasca Imbalan Kerja (PIB). Benefit (PEB) .
2024 2023
Tingkat diskonto 7,00% 7,00% Discount rate
Tingkat kenaikan gaji 6,00% 7,00% Salary increment rate
Jumlah liabilitas imbalan kerja karyawan di laporan posisi The amounts included in the consolidated statements of financial
keuangan konsolidasian ditentukan sebagai berikut : position arising from employee benefit obligations are as follows :
2024 2023
Nilai kini liabilitas imbalan pasti 94.062.056.552 90.731.758.552 Present value of obligations
Beban imbalan kerja karyawan yang diakui di laba rugi The employee benefit expense recognised in consolidated profit or
konsolidasian adalah sebagai berikut : loss are as follows :
2024 2023
Biaya jasa kini 9.650.614.000 9.014.738.000 Current service costs
Biaya jasa lalu 2.542.487.000 - Past service cost
Biaya bunga 5.954.835.000 5.324.314.000 Interest costs
Jumlah 18.147.936.000 14.339.052.000 Total
Pengukuran kembali atas liabilitas imbalan kerja The movement in the employee benefit obligations are as follows :
karyawan adalah sebagai berikut :
2024 2023
Saldo awal 5.536.200.000 (99.148.000) Beginning balance
(Laba) rugi aktuaria (3.492.276.000) 5.635.348.000 Actuarial (gain) loss
Jumlah pengukuran kembali Remeasurement of defined
atas liabilitas imbalan pasti 2.043.924.000 5.536.200.000 benefit liabilty
95
Page 696
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Mutasi liabilitas yang diakui pada laporan posisi The movements in the liability recognized in the consolidated
keuangan konsolidasian adalah sebagai berikut : statements of financial position are as follows :
2024 2023
Saldo awal 90.731.758.552 76.120.266.108 Beginning balance
Beban di laba rugi 18.147.936.000 14.339.052.000 Expense in profit or loss
Penghasilan komprehensif lain (3.492.276.000) 5.635.348.000 Other comprehensive income
Pembayaran manfaat (11.325.362.000) (5.362.907.556) Payment of benefits
Saldo akhir 94.062.056.552 90.731.758.552 Ending balance
Analisa sensitivitas Sensitivity analysis
Pada tanggal 31 Desember 2024, perubahan terhadap As at December 31, 2024, a change in one actuary assumption,
salah satu asumsi aktuaris, dengan anggapan asumsi yang assuming the other assumptions are constant, will have an impact
lain konstan, akan berdampak kepada liabilitas imbalan on employee benefits liabilities as shown in the table below :
kerja karyawan seperti pada tabel di bawah :
Kenaikan/ Penurunan/
Increase 1% Decrease 1 %
Tingkat diskonto (4.239.505.552) 10.528.779.448 Discount rate
Tingkat kenaikan upah 10.869.959.448 (4.648.020.552) Salary increase
Meskipun analisa di atas tidak mempertimbangkan Although the above analysis does not consider the distribution of
distribusi arus kas seperti yang direncanakan, angka di cash flows as planned, the figures above show the sensitivity of this
atas menunjukkan sensitivitas dari asumsi tersebut. assumption.
34. INFORMASI MENGENAI PIHAK-PIHAK 34. RELATED PARTY INFORMATION
BERELASI
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
PT Palmtrimitra Indotama Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
PT Sierah Betung Indah Entitas afiliasi/ Simpanan nasabah/
Affiliated entity Deposits from customer
PT Griya Sukses Perkasa Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
96
Page 697
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
Personel manajemen kunci/ Dewan komisaris, direksi dan pejabat eksekutif Kredit yang diberikan,
Key management personnel bank serta anggota keluarga dekat dengan orang- simpanan nasabah/
orang tersebut/ Loans, deposits from customer
Board of commissioners, directors and executive bank
officers and close members of the families of such
individuals
Keluarga pemegang saham/ Keluarga pemegang saham/ Kredit yang diberikan,
Family member of Shareholder Family member of Shareholder simpanan nasabah/
Loans, deposits from customer
Saldo dan transaksi dengan pihak-pihak berelasi adalah Balances and transactions with related parties are as follows :
sebagai berikut :
2024 2023
Kredit yang diberikan Loans
Personel manajemen kunci 188.695.916.397 140.675.163.112 Key management personnels
Keluarga pemegang saham 15.374.024.087 11.127.148.665 Family member of Shareholder
PT Palmtrimitra Indotama 5.176.445.213 4.839.688.524 PT Palmtrimitra Indotama
PT Griya Sukses Perkasa 178.903.892 57.672.201 PT Griya Sukses Perkasa
209.425.289.589 156.699.672.502
Cadangan kerugian penurunan
nilai (414.550.072) (485.933.151) Allowance for impairment losses
209.010.739.517 156.213.739.351
Persentase terhadap Percentage of
jumlah aset 1,26% 0,97% total assets
Simpanan nasabah Deposits from customers
Giro Current accounts
Personel manajemen kunci 5.825.507.182 11.438.380.714 Key management personnels
PT Sierah Betung Indah 87.948.424 213.196.925 PT Sierah Betung Indah
Keluarga pemegang saham 68.276.900 68.432.672 Family member of Shareholder
5.981.732.506 11.720.010.311
Tabungan Savings deposits
Personel manajemen kunci 15.955.347.257 11.927.477.051 Key management personnels
Keluarga pemegang saham 1.115.193.848 2.555.390.431 Family member of Shareholder
PT Griya Sukses Perkasa 320.925 17.558 PT Griya Sukses Perkasa
17.070.862.030 14.482.885.040
Deposito berjangka Time deposits
Personel manajemen kunci 344.075.443.678 335.156.863.658 Key management personnels
Keluarga pemegang saham - 670.000.000 Family member of Shareholder
344.075.443.678 335.826.863.658
367.128.038.214 362.029.759.009
Persentase terhadap Percentage of
jumlah liabilitas 3,19% 3,25% total liabilities
97
Page 698
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Pendapatan bunga Interest income
Personel manajemen kunci 10.893.091.754 9.518.981.990 Key management personnels
Keluarga pemegang saham 1.113.626.305 1.145.836.070 Family member of Shareholder
PT Palmtrimitra Indotama 703.192.699 576.765.359 PT Palmtrimitra Indotama
PT Griya Sukses Perkasa - 18.042.171 PT Griya Sukses Perkasa
12.709.910.758 11.259.625.590
Persentase terhadap jumlah Percentage of total
pendapatan bunga 1,04% 0,91% interest income
Beban bunga Income and expense
Personel manajemen kunci 11.730.955.166 9.923.494.098 Key management personnels
Keluarga pemegang saham 3.675.743 7.178.180 Family member of Shareholder
PT Sierah Betung Indah 1.305.780 3.737.787 PT Sierah Betung Indah
11.735.936.689 9.934.410.065
Persentase terhadap jumlah Percentage of total
beban bunga 3,88% 3,35% interest expenses
Kompensasi kepada personil Compensation of key
manajemen kunci management personnel
Imbalan kerja jangka pendek 27.147.230.428 31.289.491.220 Short-term employee benefits
Persentase terhadap Percentage of total
jumlah beban tenaga kerja 8,62% 10,47% personnel expenses
35. MANAJEMEN RISIKO 35. RISK MANAGEMENT
Pengelolaan risiko tidak hanya terbatas pada Risk management is not merely related to monitoring, reporting
pemantauan, pelaporan dan evaluasi terhadap risiko- and evaluating the risks, but also detecting and to anticipate the
risiko yang terjadi, namun juga mendeteksi dan possible risks.
mengantisipasi risiko-risiko yang mungkin terjadi.
Sesuai dengan kompleksitas usahanya, Grup telah In accordance with the complexity of business, the Group has
mengelola 8 (delapan) jenis risiko yaitu risiko kredit, managed 8 (eight) risks, namely credit risk, liquidity risk, market
risiko likuiditas, risiko pasar, risiko operasional, risiko risk, operational risk, compliance risk, legal risk, strategic risk and
kepatuhan, risiko hukum, risiko strategik dan risiko reputation risk.
reputasi.
98
Page 699
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko kredit Credit risk
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk resulting from the default of counterparty in
kegagalan pihak lawan (counterparty ) dalam memenuhi fulfilling its obligation. Credit risk can arise from various
kewajibannya. Risiko kredit dapat timbul dari aktivitas functional activities of the Group such as credit (finance of fund),
fungsional Grup yaitu perkreditan (penyediaan dana), treasury and investment also operational and services.
treasury dan investasi serta operasional dan pelayanan.
Di dalam melakukan pengelolaan risiko kredit Grup In managing credit risk, the Group focuses on several major,
berfokus pada beberapa unsur utama yang meliputi elements which are people's risk-awareness, transparent and
sumber daya manusia yang sadar risiko, proses layered credit process by Credit Committee, clear risk procedures,
persetujuan kredit yang transparan dan berjenjang oleh criteria and measurement tools, adequate credit administration
Komite Kredit, tata cara, kriteria dan alat ukur risiko and documentation also a continuous credit oversight on the loans
yang jelas, administrasi dan dokumentasi yang lengkap portfolio quality.
serta pengawasan kredit secara berkesinambungan
terhadap kualitas kredit yang diberikan.
Upaya yang dilakukan Grup dalam memperbaiki profil Efforts by the Group in improving credit risk profile are the
risiko kredit adalah monitoring atas debitur dan monitoring of borrowers and taking necessary actions so that the
mengambil tindakan yang diperlukan agar kualitas credit quality does not become non-performing loans (NPL);
kreditnya tidak menjadi non-performing loans (NPL); conduct an intensive collection of problematic debtors; conducted a
melakukan penagihan secara intensif terhadap debitur review and evaluating indicators of risk aspects and compliance
bermasalah; melakukan kaji ulang dan mengevaluasi aspects to evaluate the application of four eyes principles and
indikator aspek risiko dan aspek kepatuhan untuk rating for credit; intensify the Credit Approval Committee meeting
mengevaluasi penerapan four eyes principles serta for credit approval with a large plafond, and consistently monitor
peratingan untuk pemberian kredit; mengintensifkan rapat the credit in order to make qualified and healthy loans expansion.
Komite Pemutus Kredit untuk pemberian kredit dengan
plafon besar; dan secara konsisten memantau kredit
dalam rangka ekspansi kredit yang sehat dan berkualitas.
Penerbitan bank garansi dan letter of credit eksposur For guarantees and letter of credit, the maximum exposure to
maksimum atas risiko kredit adalah nilai maksimum yang credit risk is the maximum amount that the Group would have to
harus dibayarkan oleh Grup dalam hal timbul kewajiban pay, if obligations of the guarantees and letter of credit are called
atas penerbitan bank garansi dan letter of credit. Untuk upon. For credit commitments, the maximum exposure to credit
komitmen kredit, eksposur maksimum atas risiko kredit risk is the full amount of the undrawn committed credit facilities
adalah sebesar jumlah fasilitas yang belum ditarik atas granted to customers.
fasilitas kredit - committed yang diberikan kepada nasabah.
99
Page 700
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum credit risk exposure without calculating the
memperhitungkan agunan dan kredit lainnya. collateral and other credit.
Untuk aset keuangan yang diakui di laporan posisi For financial assets recognized on the statement of financial
keuangan, eksposur maksimum terhadap risiko kredit position, the maximum exposure to credit risk equals their
sama dengan nilai tercatatnya. Untuk liabilitas carrying amount. For contingent liabilities, the maximum
kontinjensi, eksposur maksimum terhadap risiko kredit exposure to credit risk is the maximum amount that the Group
adalah nilai maksimum yang harus Grup bayarkan would have to pay if the obligations of the instruments issued
dalam hal timbul kewajiban atas instrumen yang are called upon. For credit commitments, the maximum
diterbitkan. Untuk komitmen kredit, eksposur exposure to credit risk is the full amount of the un-drawn
maksimum terhadap risiko kredit adalah sebesar committed credit facilities granted to customers.
jumlah fasilitas yang belum ditarik dari nilai penuh
fasilitas kredit yang telah disepakati (committed) kepada
nasabah.
Eksposur risiko kredit terhadap aset pada laporan posisi Credit risk exposure to assets in the consolidated statements of
keuangan konsolidasian ada tanggal 31 Desember 2024 financial position as at December 31, 2024 and 2023 are as
dan 2023 adalah sebagai berikut : follows :
2024 2023
Giro pada Bank Indonesia 448.471.460.904 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 43.054.424.173 39.483.754.801 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 371.835.381.582 802.233.158.481 Indonesia and other banks
Efek-efek 3.034.146.717.732 4.238.049.629.770 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali 1.027.384.624.500 - to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 under agreements to resell
Kredit yang diberikan 10.855.276.966.606 9.398.473.798.676 Loans
Tagihan akseptasi - 82.442.582.189 Acceptance receivables
Aset lain-lain 86.738.175.856 97.265.181.407 Other assets
15.866.907.751.353 15.441.824.896.049
Cadangan kerugian Allowance for
penurunan nilai (150.928.475.311) (153.317.047.171) impairment losses
Jumlah - bersih 15.715.979.276.042 15.288.507.848.878 Total - net
2024 2023
Bank garansi yang diterbitkan 53.878.306.100 66.640.110.942 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan 2.447.921.779.237 2.138.682.890.712 Unused loans facilities
Letter of credit yang diterbitkan 26.311.788.358 35.399.575.665 Letter of credit issued
Komitmen lainnya letter of credit 93.688.211.642 102.157.842.146 Other commitments letter of credit
Jumlah 2.621.800.085.337 2.342.880.419.465 Total
100
Page 701
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di atas menggambarkan eksposur maksimum The above table shows the maximum exposure to credit risk for the
atas risiko kredit pada tanggal 31 Desember 2024 dan Group as at December 31, 2024 and 2023, without calculating the
2023, tanpa memperhitungkan agunan atau pendukung collateral or other credit support. For statement of financial
kredit lainnya. Untuk aset di laporan posisi keuangan, position assets, the exposure is determined based on net carrying
eksposur di atas ditentukan berdasarkan nilai tercatat value as disclosed in the financial statements.
bersih seperti yang diungkapkan pada laporan
keuangan.
Manajemen yakin akan kemampuan untuk Management believes ability to control and maintain its credit risk
mengendalikan dan memelihara eksposur risiko kredit exposure arising from loans based on the following :
yang berasal dari kredit yang diberikan berdasarkan hal-
hal sebagai berikut :
- Grup telah memiliki pedoman tertulis mengenai - The Group has written guidelines regarding credit policies and
kebijakan dan proses kredit yang mencakup seluruh processes that cover all aspects of loans granted. Each granting
aspek pemberian kredit yang dilakukan. Setiap of credit should always refer to such policy.
pemberian kredit harus senantiasa mengacu pada
kebijakan tersebut.
- Grup telah memiliki sistem deteksi dini - The Group has an early problem detection system through
permasalahan melalui "early warning system" dan "early warning system" and disciplined monitoring.
pemantauan yang disiplin.
(ii) Konsentrasi risiko aset keuangan dengan eksposur (ii) Concentration of financial asset risk with credit risk exposure
risiko kredit
Risiko konsentrasi kredit timbul ketika sejumlah Credit concentration risk arises when a number of customers
pelanggan bergerak dalam aktivitas usaha yang sejenis are engaged in similar business activities or activities within the
atau memiliki kegiatan usaha dalam wilayah geografis same geographic region, or when they have similar
yang sama, atau memiliki karakteristik yang sejenis characteristics that would cause their ability to meet contractual
yang dapat menyebabkan kemampuan nasabah untuk obligations to be similarly affected by changes in economic or
memenuhi kewajiban kontraktualnya sama-sama other conditions.
dipengaruhi oleh perubahan kondisi ekonomi ataupun
kondisi lainnya.
101
Page 702
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
a. Sektor geografis a. Geographical sectors
Tabel berikut menggambarkan rincian eksposur kredit The following tables break down Group’s credit exposure at
Grup pada nilai tercatat (tanpa memperhitungan their carrying amounts (without taking into account any
agunan atau pendukung kredit lainnya), yang collateral held or other credit support), as categorised by
dikategorikan berdasarkan area geografis pada tanggal geographical region as at December 31, 2024 and 2023. For
31 Desember 2024 dan 2023. Untuk tabel ini, Grup these tables, Group has allocated exposures to regions based
telah mengalokasikan eksposur area berdasarkan on the customer or counterparty geographical area.
wilayah geografis nasabah atau counterparty.
Eksposur risiko kredit atas rekening administratif Credit risk exposure on the administrative accounts are as
adalah sebagai berikut : follows :
2024
Lembaga keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Administrative
Rekening administratif accounts
Bank garansi yang
diterbitkan - 49.003.306.100 4.875.000.000 53.878.306.100 Bank guarantees issued
Fasilitas kredit yang
diberikan yang belum
digunakan 26.821.367.624 2.164.502.796.613 256.597.615.000 2.447.921.779.237 Unused loans facilities
Letter of credit
yang diterbitkan - 26.311.788.358 - 26.311.788.358 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 93.688.211.642 - 93.688.211.642 letter of credit
Jumlah 26.821.367.624 2.333.506.102.713 261.472.615.000 2.621.800.085.337 Total
2023
Lembaga keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Administrative
Rekening administratif accounts
Bank garansi yang
diterbitkan - 61.915.110.942 4.725.000.000 66.640.110.942 Bank guarantees issued
Fasilitas kredit yang
diberikan yang belum
digunakan 73.298.098.268 1.808.011.195.928 257.373.596.516 2.138.682.890.712 Unused loans facilities
Letter of credit
yang diterbitkan - 35.399.575.665 - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 102.157.842.146 - 102.157.842.146 letter of credit
Jumlah 73.298.098.268 2.007.483.724.681 262.098.596.516 2.342.880.419.465 Total
102
Page 703
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Asumsi dan pertimbangan utama dalam menentukan Key assumptions and judgments in determining expected
kerugian kredit ekspektasian credit loss
Variabel Makro Ekonomi (MEV) Macro Economic Variable (MEV)
Lingkungan ekonomi yang berkembang adalah penentu The developing economic environment is the key determinant
utama dari kemampuan debitur Grup untuk memenuhi of the ability of a Group's debtors to meet their obligations as
kewajiban mereka saat jatuh tempo. Ini adalah prinsip they fall due. It is a fundamental principle of PSAK 109 that
dasar PSAK 109 bahwa potensi kerugian kredit di masa the potential future credit losses should depend not just on the
depan harus bergantung tidak hanya pada kesehatan health of the economy today, but should also take into account
ekonomi saat ini, tetapi juga harus memperhitungkan potential changes to the economic environment.
kemungkinan perubahan pada lingkungan ekonomi.
Misalnya, jika Grup mengantisipasi perlambatan tajam For example, if the Group anticipates a sharp slowdown in the
dalam ekonomi nasional atau dunia, Grup harus national or global economy, Group should make more
membentuk lebih banyak cadangan hari ini untuk provisions today to absorb the credit losses likely to occur in the
menyerap kerugian kredit yang kemungkinan akan near future.
terjadi dalam waktu dekat.
Untuk menangkap efek perubahan pada lingkungan To capture the effect of changes to the economic environment,
ekonomi, model Probability of Default (PD) digunakan Probability of Default (PD) model is used to calculate expected
untuk menghitung kerugian kredit ekspektasian, dengan credit loss, by incorporating forward-looking information in the
memasukkan informasi forward looking dalam bentuk form of forecasting of the values of economic variables that are
perkiraan nilai-nilai variabel ekonomi yang likely to have an effect on the repayment ability of the Group's
kemungkinan akan berdampak pada kemampuan customer.
pembayaran kembali nasabah Grup.
Berbagai MEV digunakan untuk setiap model PD, Various of MEVs are used for each PD model, depending on
tergantung pada hasil analisis statistik kesesuaian MEV the statistical analysis result of appropriateness of the MEV
dengan PD serta konsensus dari pakar kredit. with PD as well as consensus from credit expert. Amongst
Diantaranya adalah suku bunga Bank Indonesia, others are BI rate, gross domestic product (GDP), exchange
produk domestik bruto (PDB), nilai tukar (USD-Rp), rate (USD-Rp), inflation, property price index.
inflasi dan indeks harga properti.
103
Page 704
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Grup menggunakan metode pemodelan untuk The Group uses modeling method to forecast the MEV in the
memproyeksikan MEV di masa depan. Grup future. The Group uses 3 modeling scenarios, i.e. normal,
menggunakan 3 skenario untuk pemodelan, yaitu lower prediction limit and upper prediction limit. The Group
normal, batas prediksi bawah dan batas prediksi atas. will score each of three scenarios to obtain the base forecast for
Grup akan memberikan bobot pada ketiga skenario each MEV. All projections are updated on a yearly basis.
tersebut untuk memperoleh proyeksi dasar untuk setiap
MEV. Semua proyeksi diperbarui setiap satu tahun.
Sensitivitas MEV terhadap Expected Credit Loss (ECL) Sensitivity of MEV to Expected Credit Loss (ECL)
Perhitungan ECL bergantung pada beberapa variabel The ECL calculation relies on multiple variables and is
dan pada dasarnya tidak linier dan tergantung pada inherently non-linear and portfolio-dependent, which implies
portofolio, yang menyiratkan bahwa tidak ada analisis that no single analysis can fully demonstrate the sensitivity of
tunggal yang dapat sepenuhnya menunjukkan the expected credit loss to changes in the MEVs. The Group
sensitivitas kerugian kredit ekspektasian terhadap believes that sensitivity should be performed to all variables,
perubahan dalam MEV. Grup berkeyakinan bahwa instead of single variable, as this aligns with the multi-variable
sensitivitas harus dilakukan terhadap seluruh variabel, nature of the ECL calculation.
alih-alih variabel tunggal, karena hal ini sejalan dengan
sifat multi-variabel dari perhitungan ECL.
Risiko likuiditas Liquidity risk
Risiko terjadinya kerugian yang merupakan akibat dari The risk of loss resulting from the gap between short-term funding
adanya kesenjangan antara sumber pendanaan yang pada and long term assets. The size of the liquidity risk is determined,
umumnya berjangka pendek dan aset yang pada i.e. :
umumnya berjangka panjang. Besar kecilnya risiko
likuiditas ditentukan antara lain :
- Kecermatan dalam perencanaan arus kas atau arus - Accuracy in cash flow or flow of fund planning based on
dana berdasarkan prediksi pembiayaan dan prediksi financing and fund growth prediction, include observe the fund
pertumbuhan dana termasuk mencermati tingkat rate volatility;
fluktuasi dana;
- Ketepatan dalam mengatur struktur dana termasuk - The precision in managing the fund structure, including the
kecukupan dana; adequacy of funding;
- Ketersediaan aset yang siap dikonversikan menjadi kas; - The availability of assets that are ready to be converted into
dan cash; and
- Kemampuan menciptakan akses ke pasar antar bank - Ability to create access to the interbank market or other funding
atau sumber dana lainnya. sources.
104
Page 705
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Apabila kesenjangan tersebut cukup besar maka akan If the gap is large enough it will reduce the Group ability to meet
menurunkan kemampuan Grup untuk memenuhi its liabilities at maturity. Therefore, liquidity management is
kewajibannya pada saat jatuh tempo. Oleh karena itu needed to anticipate liquidity risk, which is a part of the
untuk mengantisipasi terjadinya risiko likuiditas, maka management liability.
diperlukan manajemen likuiditas, yang merupakan bagian
dari pengelolaan liabilitas.
Kebijakan likuiditas Grup ditujukan untuk memastikan The Group liquidity policies are aimed at ensuring that fund
bahwa kebutuhan dana dapat dipenuhi, baik untuk requirements can be fulfilled, either to pay deposits at maturity or
membayar deposito pada saat jatuh tempo atau untuk to fulfill additional loans on request.
memenuhi fasilitas kredit yang belum digunakan.
Pengelolaan dan pemantauan posisi likuiditas Grup Maintaining and monitoring the Group liquidity position is the
berada dalam tanggung jawab Satuan Kerja Likuiditas responsibility of the Liquidity Unit while measuring and
sedangkan pengukuran serta analisa terhadap kondisi analysing on liquidity condition is the responsibility of the Risk
likuiditas menjadi tugas Divisi Manajemen Risiko Management Division which among others include liquidity stress
diantaranya stress test likuiditas berdasarkan skenario dan test based on scenarios and preparing risk profile related to
pembuatan profil risiko yang terkait likuiditas. liquidity risk.
Pengelolaan kelebihan dana likuiditas yang tidak terserap Managing the excess of liquidity fund which are not absorbed by
penyaluran kredit teroptimalisasi melalui pengelolaan credits will be optimised through managing treasury. Most of the
treasury. Sebagian besar kelebihan dana likuiditas excess of liquidity will be placed in short-term and secured
tersalurkan melalui instrumen-instrumen yang berjangka instruments. In general, the Group liquidity condition is well
pendek dan aman. Umumnya, kondisi likuiditas Grup maintained where the customers withdrawal can be fulfilled while
terjaga baik dimana penarikan dana nasabah dapat the excess fund can be optimized with optimum return.
terpenuhi sekaligus kelebihan dana teroptimalkan dengan
imbal hasil yang optimal.
Sumber dana dan waktu jatuh tempo deposito dikelola Sources of funds and maturity dates of deposits are managed to
untuk menghindari adanya dana yang idle dan avoid idle funds and determine the appropriate liquidity level and
menentukan jumlah serta instrumen aset likuid yang tepat liquid asset instrument to ensure a sustainable liquidity level.
untuk menjamin tingkat likuiditas yang terkendali secara
terus menerus.
105
Page 706
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel berikut ini menggambarkan analisis jatuh tempo aset dan liabilitas Grup dihitung The following table illustrates the maturity profile analysis of the Group's assets and liabilities
berdasarkan sisa periode jatuh tempo kontrak pada tanggal laporan posisi keuangan according to their remaining maturity period at the consolidated statements of financial position date :
konsolidasian :
2024
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 225.199 225.199 - - - - - Cash
Giro pada Bank Indonesia 448.471 448.471 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 43.054 43.054 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 373.455 - 373.455 - - - - and other banks
Efek-efek 3.034.147 - - 170.629 577.290 554.436 1.731.792 Marketable securities
Efek-efek yang dijual dengan janji Securities sold under agreements
dibeli kembali 1.027.385 - 1.027.385 - - - - to repurchase
Kredit yang diberikan 10.855.277 - 330.046 538.768 2.169.763 7.795.208 21.492 Loans
Aset tetap - neto 566.939 566.939 - - - - - Fixed assets - net
Aset takberwujud - neto 12.727 12.727 - - - - - Intangible assets - net
Aset hak-guna - neto 1.074 1.074 - - - - - Right-of-use assets - net
Aset pajak tangguhan - neto 6.045 - - - - - 6.251 Deferred tax assets - net
Aset lain-lain 86.738 - 1.909 3.317 12.716 28.589 40.207 Other assets
16.680.511 1.297.464 1.732.795 712.714 2.759.769 8.378.233 1.799.742
Cadangan kerugian penurunan nilai (150.928) Allowance for impairment losses
16.529.583
106
Page 707
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 12.190 12.190 - - - - - Immediate liabilities
Giro 1.227.039 1.227.039 - - - - - Current accounts
Tabungan 3.643.451 - 3.631.156 5.179 4.175 - 2.941 Savings deposits
Deposito berjangka 5.429.113 - 4.391.679 992.070 5.071 37.001 3.292 Time deposits
Simpanan dari bank lain 53.616 - 53.616 - - - - Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 971.687 - 971.687 - - - - agreements to repurchase
Utang pajak 17.995 17.995 - - - - - Taxes payable
Liabilitas lain-lain 143.514 100.944 42.294 276 - - - Other liabilities
11.498.605 1.358.168 9.090.432 997.525 9.246 37.001 6.233
Perbedaan jatuh tempo 5.030.978 (60.704) (7.357.637) (284.811) 2.750.523 8.341.232 1.793.509 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 5.030.978 for impairment losses
107
Page 708
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 166.046 166.046 - - - - - Cash
Giro pada Bank Indonesia 154.656 154.656 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 39.484 39.484 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 802.233 - 802.233 - - - - and other banks
Efek-efek 4.238.050 - 51.381 29.720 5.036 54.306 4.097.607 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased under
dengan janji dijual kembali 629.221 - 114.478 192.684 253.497 68.562 - agreement to resell
Kredit yang diberikan 9.398.474 - 505.814 490.586 722.786 857.982 6.821.306 Loans
Tagihan akseptasi 82.443 - 47.746 34.697 - - - Acceptance receivables
Aset tetap - neto 561.804 561.804 - - - - - Fixed assets - net
Aset takberwujud - neto 16.479 16.479 - - - - - Intangible assets - net
Aset hak-guna - neto 1.555 - - - - 1.555 - Right-of-use assets - net
Aset pajak tangguhan - neto - - - - - - - Deferred tax assets - net
Aset lain-lain 97.211 - 58.920 2.701 4.567 5.303 25.720 Other assets
16.187.656 938.469 1.580.572 750.388 985.886 987.708 10.944.633
Cadangan kerugian penurunan nilai (153.307) Allowance for impairment losses
16.034.349
108
Page 709
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 12.287 12.287 - - - - - Immediate liabilities
Giro 1.322.264 1.322.264 - - - - - Current accounts
Tabungan 3.713.400 - 3.696.398 1.738 3.168 4.638 7.458 Savings deposits
Deposito berjangka 5.809.017 - 4.854.875 834.970 59.840 59.026 306 Time deposits
Simpanan dari bank lain 12.519 3.675 8.844 Deposits from other banks
Liabilitas akseptasi 82.443 - 47.746 34.697 - - - Acceptance liabilities
Utang pajak 20.020 20.020 - - - - - Taxes payable
Liabilitas pajak tangguhan - neto 19.005 - - - - - 19.005 Deferred tax liabilities - net
Liabilitas lain-lain 152.441 109.329 42.118 994 - - - Other liabilities
11.143.396 1.467.575 8.649.981 872.399 63.008 63.664 26.769
Perbedaan jatuh tempo 4.890.953 (529.106) (7.069.409) (122.011) 922.878 924.044 10.917.864 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.890.953 for impairment losses
109
Page 710
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko pasar Market risk
Risiko pasar merupakan risiko yang timbul karena Market risk is the risk arising from movement in market variables in
adanya pergerakan faktor pasar dari portofolio yang portfolios held by the Group that could incur losses for the Group
dimiliki oleh Grup, yang dapat merugikan Grup (adverse (adverse movement). Market variables are defined as interest rates.
movement). Yang dimaksud dengan faktor pasar adalah
suku bunga.
Risiko suku bunga timbul dari berbagai layanan Interest rate risk arises from various banking services provided by the
perbankan Entitas Anak bagi nasabah termasuk Subsidiary for its customers, including deposits, loans and current
deposito, kredit yang diberikan dan fasilitas giro. Entitas account facilities. The Subsidiary also conduct limited investment
Anak juga melakukan aktivitas investasi terbatas untuk activities for its own purposes.
kepentingan sendiri.
Grup melakukan pengukuran risiko suku bunga dengan The Group performs interest rate risk monitoring by utilizing a
menggunakan metodologi yang dapat mengidentifikasi methodology which can identify the risk of the interest rate on the
risiko suku bunga dari portofolio aset dan liabilitas yang asset portfolio and liabilities that are sensitive to interest rate
sensitif terhadap perubahan suku bunga serta fluctuation and can determine the risk exposure of the Group.
menentukan besaran risiko terhadap Grup.
Tabel di bawah ini merupakan kisaran tingkat bunga per The table below summarizes the range of interest rates per annum for
tahun untuk aset dan liabilitas yang signifikan untuk significant assets and liabilities for the years ended December 31,
tahun yang berakhir pada tanggal 31 Desember 2024 2024 and 2023 :
dan 2023 :
2024 2023
Aset Assets
Giro pada bank lain 0,02% - 0,47% 0,01% - 0,44% Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 0,92% - 6,18% 0,79% - 5,74% Indonesia and other banks
Efek-efek 4,90% - 10,50% 4,55% - 10,25% Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,63% - 9,50% - agreements to repurchase
Tagihan atas efek-efek yang Receivables on securities
dibeli dengan janji dijual purchased under agreements
kembali - 6,30% - 6,45% to resell
Kredit yang diberikan 3,67% - 18,21% 3,88% - 20,30% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
- Giro 0,01% - 4,25% 0,01% - 3,00% - Current account
- Tabungan 0,05% - 1,25% 0,05% - 1,25% - Saving deposits
- Deposito berjangka 0,25% - 6,50% 0,25% - 4,25% - Time deposits
Simpanan dari bank lain Deposits from other banks
- Giro 0,18% - 1,30% 0,19% - 0,75% - Current account
- Tabungan 0,75% 0,75% - Saving deposits
- Deposito berjangka 3,25% 3,25% - 4,25% - Time deposits
Liabilities efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 6,18% - 6,60% - agreements to repurchase
110
Page 711
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
331 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di bawah ini mengikhtisarkan eksposur Grup terhadap risiko tingkat suku The following table summarizes the Group's exposure to the interest rate risk (gross)
bunga (bruto) (tidak diaudit): (unaudited):
2024
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 448.471 - - - - - - - - 448.471 Bank Indonesia
Giro pada bank Current accounts with
lain 43.054 - - - - - - - - 43.054 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 373.455 - - - - - - - - 373.455 and other banks
Efek-efek - - - - - 170.629 1.131.726 192.044 1.539.748 3.034.147 Marketable securities
Efek yang dibeli
dengan janji Securities purchased under
dijual kembali - - - - 1.027.385 - - - - 1.027.385 agreements to resell
Kredit yang diberikan 330.046 538.768 9.964.971 21.492 - - - - - 10.855.277 Loans
Aset lain-lain 1.900 3.158 12.191 28.589 9 159 525 2.414 37.793 86.738 Other assets
1.196.926 541.926 9.977.162 50.081 1.027.394 170.788 1.132.251 194.458 1.577.541 15.868.527
111
Page 712
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
331 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.227.039 - - - - - - - - 1.227.039 Current accounts
Tabungan 3.631.156 5.179 4.175 2.941 - - - - - 3.643.451 Savings deposits
Deposito berjangka 4.391.679 992.070 42.072 3.292 - - - - - 5.429.113 Time deposits
Simpanan dari Deposits from
bank lain 53.616 - - - - - - - - 53.616 other banks
Liabilitas efek-efek Liabilities on securities
yang dijual dengan sold under agreements
janji dibeli kembali 971.687 - - - - - - - - 971.687 to repurchase
10.275.177 997.249 46.247 6.233 - - - - - 11.324.906
Jumlah gap repricing Total repricing gap of
suku bunga (9.078.251) (455.323) 9.930.915 43.848 1.027.394 170.788 1.132.251 194.458 1.577.541 4.543.621 interest rate
112
Page 713
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
331 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 154.656 - - - - - - - - 154.656 Bank Indonesia
Giro pada bank Current accounts with
lain 39.484 - - - - - - - - 39.484 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 802.233 - - - - - - - - 802.233 and other banks
Efek-efek - - - - 51.381 29.720 59.342 4.097.607 4.238.050 Marketable securities
Tagihan efek-efek yang Receivables on securities
dibeli dengan janji purchased under
dijual kembali 114.478 192.684 322.059 - - - - - - 629.221 agreements to resell
Kredit yang diberikan 505.814 490.586 1.580.768 6.821.306 - - - - - 9.398.474 Loans
Tagihan akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance receivables
Aset lain-lain 3.258 2.701 9.870 25.720 127 736 144 54.655 - 97.211 Other assets
Jumlah aset keuangan 1.667.669 720.668 1.912.697 6.847.026 51.508 30.456 59.486 4.152.262 - 15.441.772 Total financial asset
113
Page 714
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
331 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.322.264 - - - - - - - - 1.322.264 Current accounts
Tabungan 3.696.398 1.738 7.806 7.458 - - - - - 3.713.400 Savings deposits
Deposito berjangka 4.854.875 834.970 118.866 306 - - - - - 5.809.017 Time deposits
Simpanan dari Deposits from
bank lain 12.519 - - - - - - - - 12.519 other banks
Liabilitas akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance liabilities
9.933.802 871.405 126.672 7.764 - - - - - 10.939.643
Jumlah gap repricing Total gap repricing
suku bunga (8.266.133) (150.737) 1.786.025 6.839.262 51.508 30.456 59.486 4.152.262 - 4.502.129 interest rate
114
Page 715
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors showing how profit
menunjukkan bagaimana laba rugi dan ekuitas dapat or loss and equity could be affected by changes in the relevant risk
dipengaruhi oleh perubahan dari beberapa faktor risiko factor are described in the following paragraphs. In general,
yang diuraikan di paragraf di bawah ini. Secara umum, sensitivity is estimated by comparing an initial value to the value
sensitivitas diestimasi dengan membandingkan suatu nilai derived after a specified change in the market factor, assuming all
awal ke nilai tertentu setelah perubahan tertentu dari other variables are constant. The sensitivity of the statement of
faktor pasar, dengan mengasumsikan seluruh variabel income is the effect of the assumed changes in interest rates on the
lainnya tetap. Sensitivitas atas laba rugi merupakan efek profit or loss for a period, based on the floating rate trading and
atas perubahan estimasi suku bunga atas laba rugi untuk non-trading financial assets and liabilities held by the Bank as at
suatu periode, berdasarkan nilai suku bunga mengambang December 31, 2024 and 2023. The sensitivity of the statements of
atas aset dan liabilitas yang diperdagangkan dan tidak profit or loss and other comprehensive income are calculated by
diperdagangkan yang dimiliki Grup pada tanggal revaluing fixed rate Financial Assets measured at fair value
31 Desember 2024 dan 2023. Analisis sensitivitas atas through profir or loss (FVTPL), as at December 31, 2024 and
laporan laba rugi dan penghasilan komprehensif lain 2023 for the effects of the assumed changes in interests rates. The
konsolidasian dihitung dengan menilai kembali total sensitivity of the statement of comprehensive income is based
perubahan estimasi suku bunga tetap atas Aset keuangan on the assumption that there are parallel shifts in the yield curve.
yang diukur pada nilai wajar melalui laba rugi (FVTPL)
pada tanggal 31 Desember 2024 dan 2023. Jumlah
sensitivitas atas laporan laba rugi dan penghasilan
komprehensif lain konsolidasian didasarkan pada asumsi
bahwa terdapat perubahan paralel dalam kurva
penghasilan.
Tabel di bawah ini menunjukkan sensitivitas dari laporan The table below demonstrates the sensitivity of the Group's
laba rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and other comprehensive
konsolidasian Grup terhadap kemungkinan perubahan income to reasonably possible changes in interest rates for fixed
wajar atas suku bunga untuk aset dan liabilitas keuangan rate financial assets and liabilities as at December 31, 2024 and
dengan suku bunga tetap pada tanggal 31 Desember 2024 2023 :
dan 2023 :
Dampak ke laporan laba rugi dan
penghasilan komprehensif lain
konsolidasian/
Impact to consolidated statements of profit
Perubahan basis or loss and other comprehensive income
point/ (dalam jutaan Rupiah/
Change in basis point in million Rupiah)
2024 2023
+1,00% 27.716 3.499
-1,00% (27.716) (3.499)
115
Page 716
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko operasional Operational risk
Risiko operasional adalah risiko yang disebabkan oleh Operational risk is a risk incurred by insufficient and or
ketidakcukupan dan atau tidak berfungsinya proses malfunction of internal processes, human error, system failure, or
internal, kesalahan manusia, kegagalan sistem, atau external problems that affect the Group's operation. To monitor
adanya problem eksternal yang mempengaruhi the possible occurrence of operational risk, the Group has
operasional Grup. Untuk mengawasi risiko operasional developed a self-assessment measurement system to be performed
yang mungkin terjadi, Grup telah mengembangkan suatu by each risk owner, which enables the Group to develop a risk
sistem dengan menggunakan metodologi pengukuran mapping system that could potentially be implemented at each
sendiri (self-assessment) yang dilakukan oleh masing- work unit.
masing risk owner, sehingga dapat dibentuk suatu peta
risiko yang mungkin terjadi di setiap unit kerja.
Risiko kepatuhan Compliance risk
Risiko kepatuhan merupakan risiko yang disebabkan Compliance risk is the risk caused by non-compliance with or non-
Grup tidak mematuhi atau tidak melaksanakan peraturan application of prevailing regulations.
perundang-undangan dan ketentuan lain yang berlaku.
Grup mengelola risiko kepatuhan dengan melakukan The Group manages its compliance risk by performing
penelaahan secara komprehensif untuk memastikan comprehensive review to ensure that Group's Standard Operating
kesesuaian kebijakan standar operasi dan prosedur serta Procedures and new product development conform with external
pengembangan produk baru dengan peraturan eksternal. regulations.
Risiko hukum Legal risk
Risiko hukum adalah risiko yang disebabkan oleh adanya Legal risk is the risk raised by weakness in juridicial aspects of
kelemahan aspek yuridis dalam bisnis, yang antara lain the business, which could be caused by legal claims, non-existence
disebabkan adanya tuntutan hukum, ketiadaan peraturan of supported regulation or weaknesses in agreements, such a
perundang-undangan yang mendukung, atau kelemahan unfulfilled terms and conditions in contracts and binding
perikatan seperti tidak dipenuhinya syarat sahnya kontrak collateral which is not complete.
dan pengikatan agunan yang tidak sempurna.
Grup mengelola risiko hukum dengan memastikan Legal risks are managed by ensuring that all activities and
seluruh aktivitas dan hubungan kegiatan usaha Grup business relationships between the Group with third parties are
dengan pihak ketiga didasarkan pada aturan dan based on rules and conditions which able to protecting the
persyaratan yang dapat melindungi kepentingan Grup Group's interests from a legal perspective.
dari segi hukum.
116
Page 717
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko strategik Strategic risk
Risiko strategik adalah risiko yang antara lain Strategic risk is the risk that is caused by inappropriate
disebabkan adanya penetapan dan pelaksanaan strategi determination and implementation of the Group strategy,
Grup yang tidak tepat, pengambilan keputusan bisnis inappropriate business decisions or being unresponsive to external
yang tidak tepat atau kurang responsifnya Grup changes.
terhadap perubahan eksternal.
Grup mengelola risiko strategis melalui proses The Group manages strategic risk through a consideration of, and
pertimbangan dan pengambilan keputusan setiap decision making process regarding every strategic policy in a
kebijakan strategis secara kolektif dan komprehensif collective and comprehensive manner performed by the established
oleh Direksi dan Komite-Komite yang telah dibentuk. Group's Directors and Committees.
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko yang antara lain Reputational risk is the risk that is caused by negative publicity
disebabkan oleh adanya publikasi negatif yang terkait related to the business activity of the Group or negative perception
dengan kegiatan usaha Grup atau persepsi negatif of the Group.
terhadap Grup.
Grup mengelola risiko reputasi dengan memastikan The Group manages its reputational risk by ensuring that its
kesesuaian antara aktivitas kegiatan usaha Grup business activities are in conformity with its other activities, so as
bersama-sama dengan aktivitas lain sehingga reputasi to maintain the Group reputation.
Grup tetap terjaga.
36. ASET DAN LIABILITAS MONETER DALAM 36. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Aset dan liabilitas moneter dalam mata uang asing Monetary assets and liabilities in foreign currencies are as
sebagai berikut : follows :
2024 2023
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Aset Assets
Kas dan setara kas 25.541 411.079.673 52.505 808.417.077 Cash and cash equivalents
Giro pada Bank Current accounts with
Indonesia 140.000 2.253.300.000 200.000 3.079.400.000 Bank Indonesia
Giro pada bank Current accounts with
lain 2.437.016 39.223.771.993 1.905.271 29.335.445.840 other banks
2.602.557 41.888.151.666 2.157.776 33.223.262.917
117
Page 718
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Liabilitas Liabilities
Simpanan nasabah 1.960.939 31.561.309.997 2.204.552 33.943.479.886 Deposits from customers
Liabilitas lain-lain 236 3.805.648 288 4.433.880 Other liabilities
1.961.175 31.565.115.645 2.204.840 33.947.913.766
Jumlah aset bersih 641.382 10.323.036.021 (47.064) (724.650.849) Net assets
37. NILAI WAJAR INSTRUMEN KEUANGAN 37. FAIR VALUE OF FINANCIAL INSTRUMENTS
Sebagian besar instrumen keuangan pada laporan posisi A significant number of financial instruments are carried at fair
keuangan konsolidasian disajikan menggunakan nilai value in the consolidated statements of financial position. Below is
wajar. Berikut ini adalah perbandingan antara nilai the comparison of the carrying amounts, as reported on the
tercatat, seperti yang dilaporkan pada laporan posisi statements of consolidated financial position, and its fair value.
keuangan konsolidasian dan nilai wajarnya.
Pada tabel berikut ini, instrumen keuangan telah In the following table, financial instruments have been allocated
dialokasikan berdasarkan klasifikasinya. Kebijakan based on their classification. The significant accounting recognised
akuntansi penting pada Catatan 2g menjelaskan policies in Note 2g describe how the categories of the financial
bagaimana setiap kategori aset keuangan dan liabilitas assets and financial liabilities are measured and how income and
keuangan diukur dan bagaimana pendapatan dan expenses, including fair value gains and losses (changes in fair
beban, termasuk keuntungan dan kerugian atas nilai value of financial instruments) are recognised.
wajar (perubahan nilai wajar instrumen keuangan)
diakui.
Tabel di bawah ini menyajikan perbandingan atas nilai The table presents the comparison, by class, of the carrying
tercatat dengan nilai wajar dari instrumen keuangan amounts and fair value of the Group’s financial instruments that
Grup yang tercatat dalam laporan keuangan are recognised in the consolidated financial statements. The fair
konsolidasian. Nilai wajar yang diungkapkan adalah values disclosed are based on relevant information available as at
berdasarkan informasi relevan yang tersedia pada December 31, 2024 and 2023 and not updated to reflect changes in
tanggal 31 Desember 2024 dan 2023 dan tidak market conditions which have occurred after this date.
diperbaharui untuk mencerminkan perubahan dalam
kondisi pasar yang telah terjadi setelah tanggal ini.
118
Page 719
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized cost income at amortized cost amount value
Aset Assets
Kas 225.199.041.791 - - 225.199.041.791 225.199.041.791 Cash
Giro pada Bank Indonesia 448.471.460.904 - - 448.471.460.904 448.471.460.904 Current accounts with Bank Indonesia
Giro pada bank lain 43.054.424.173 - - 43.054.424.173 43.054.424.173 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 371.835.381.582 - - 371.835.381.582 371.835.381.582 Indonesia and other banks
Efek-efek - 3.034.146.717.732 - 3.034.146.717.732 3.034.146.717.732 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali - 1.027.384.624.500 - 1.027.384.624.500 1.027.384.624.500 repurchase
Kredit yang diberikan 10.855.276.966.606 - - 10.855.276.966.606 10.855.276.966.606 Loans
Aset lain-lain *) 86.738.175.856 - - 86.738.175.856 86.738.175.856 Other assets *)
12.030.575.450.912 4.061.531.342.232 - 16.092.106.793.144 16.092.106.793.144
Liabilitas Liabilities
Liabilitas segera - - 12.190.463.341 12.190.463.341 12.190.463.341 Immediate liabilities
Simpanan nasabah - - 10.299.603.100.393 10.299.603.100.393 10.299.603.100.393 Deposits from customers
Simpanan dari bank lain - - 53.616.086.918 53.616.086.918 53.616.086.918 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - - 971.687.076.002 971.687.076.002 971.687.076.002 agreements to repurchase
Liabilitas lain-lain - - 143.514.365.132 143.514.365.132 143.514.365.132 Other liabilities
- - 11.480.611.091.786 11.480.611.091.786 11.480.611.091.786
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
119
Page 720
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Nilai wajar
melalui penghasilan
komprehensif lain/ Kewajiban keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized cost income at amortized cost amount value
Aset Assets
Kas 166.046.655.444 - - 166.046.655.444 166.046.655.444 Cash
Giro pada Bank Indonesia 154.655.829.870 - - 154.655.829.870 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 39.483.754.801 - - 39.483.754.801 39.483.754.801 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 802.233.158.481 - - 802.233.158.481 802.233.158.481 Indonesia and other banks
Efek-efek - 4.238.049.629.770 - 4.238.049.629.770 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 - 629.220.960.855 629.220.960.855 under agreements to resell
Kredit yang diberikan 9.398.473.798.676 - - 9.398.473.798.676 9.398.473.798.676 Loans
Tagihan akseptasi 82.442.582.189 - - 82.442.582.189 82.442.582.189 Acceptance receivables
Aset lain-lain *) 97.265.181.407 - - 97.265.181.407 97.265.181.407 Other assets *)
10.740.600.960.868 4.867.270.590.625 - 15.607.871.551.493 15.607.871.551.493
Liabilitas Liabilities
Liabilitas segera - - 12.287.794.032 12.287.794.032 12.287.794.032 Immediate liabilities
Simpanan nasabah - - 10.844.680.676.330 10.844.680.676.330 10.844.680.676.330 Deposits from customers
Simpanan dari bank lain - - 12.519.449.720 12.519.449.720 12.519.449.720 Deposits from other banks
Liabilitas akseptasi - - 82.442.582.189 82.442.582.189 82.442.582.189 Acceptance liabilities
Liabilitas lain-lain - - 152.440.524.663 152.440.524.663 152.440.524.663 Other liabilities
- - 11.104.371.026.934 11.104.371.026.934 11.104.371.026.934
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
120
Page 721
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
38. LABA PER SAHAM DASAR 38. EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share are computed by dividing net income
bersih yang dapat dibagi kepada para pemegang saham attributable to the shareholders with the weighted average
dengan jumlah rata-rata tertimbang saham yang number of issued and fully paid shares during the year.
ditempatkan dan disetor penuh selama tahun berjalan.
2024 2023
Laba tahun berjalan 403.817.851.600 416.104.373.856 Profit for the year
Rata-rata tertimbang jumlah Weighted average number of
saham yang beredar 24.240 24.240 shares outstanding
Laba per saham - dasar 16.659.152 17.166.022 Earnings per share - basic
39. STANDAR AKUNTANSI BARU YANG AKAN 39. NEW ACCOUNTING STANDARDS WHICH WILL BE
BERLAKU APPLICABLE
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Financial Accounting Standard Board of Indonesian Institute of
Indonesia (DSAK-IAI) juga telah mengeluarkan Accountant (DSAK-IAI) has also issued new and revised the
Pernyataan Standar Akuntansi Keuangan (PSAK) baru Statement of Financial Accounting Standards (PSAK) which
dan revisi yang berlaku untuk periode laporan keuangan are applicable for financial statements covering periods
yang dimulai pada atau setelah tanggal 1 Januari 2025 beginning on or after January 1, 2025 as follows :
sebagai berikut :
- PSAK 117 : Kontrak Asuransi - PSAK 117 : Insurance Contract
- PSAK 221 (Amendemen) : Pengaruh Perubahan Kurs - PSAK 221 (Amendment) : The Effects of Changes in Foreign
Valuta Asing - Kekurangan Ketertukaran Exchange Rates - Lack of Exchangeability
Saat ini Grup sedang mengevaluasi dan belum The Group is currently evaluating the above standards and has
menetapkan dampak dari penerapan standar akuntansi not yet determined the impact of these accounting standard on
tersebut serta pengaruhnya pada laporan keuangan the consolidated financial statements of the Group.
konsolidasian Grup.
40. INFORMASI KEUANGAN TAMBAHAN 40. SUPPLEMENTARY FINANCIAL INFORMATION
Informasi keuangan tambahan menyajikan informasi The supplementary financial information presents financial
keuangan PT Mestika Benua Mas (Entitas Induk Saja) information of PT Mestika Benua Mas (Parent Entity Only) as
pada dan untuk tahun yang berakhir pada tanggal at and for the years ended December 31, 2024 and 2023. For
31 Desember 2024 dan 2023. Untuk penyertaan saham investment in subsidiaries and associations are recorded by the
pada entitas anak dan asosiasi dicatat dengan metode cost method.
biaya.
121
Page 722
The original consolidated financial statements
included herein are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Informasi keuangan tambahan terdiri dari : The supplementary financial statements consists of :
1. Laporan posisi keuangan - entitas induk 1. Statements of financial position - parent entity
2. Laporan laba rugi dan penghasilan komprehensif lain - 2. Statements of profit or loss and other comprehensive income -
entitas induk parent entity
3. Laporan perubahan ekuitas - entitas induk 3. Statements of changes in equity - parent entity
4. Laporan arus kas - entitas induk 4. Statements of cash flows - parent entity
122
Page 723
The original supplementary financial information
included herein is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only)
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
ASET ASSETS
Kas 4.522.368 4.467 Cash
Giro pada bank lain 143.535.278 368.991.736 Current accounts with other banks
Penempatan pada bank lain 12.750.000.000 11.000.000.000 Placements with other banks
Investasi 784.450.155.000 779.740.455.000 Investment
Aset tetap 3.245.833 6.919.792 Fixed assets
Aset lain-lain 33.300.000 33.300.000 Other assets
JUMLAH ASET 797.384.758.479 791.149.670.995 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang pajak 3.709.680 10.997.871 Taxes payable
Liabilitas lain-lain - 82.164.500 Other liabilities
JUMLAH LIABILITAS 3.709.680 93.162.371 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 1.000.000 per saham Rp 1,000,000 per share
Modal dasar 40.000 saham Authorized capital 40,000 shares
Ditempatkan dan disetor Issued and fully paid
penuh 24.240 saham 24.240.000.000 24.240.000.000 24,240 shares
Tambahan modal disetor 10.000.000 10.000.000 Additional paid-in capital
Saldo laba 773.131.048.799 766.806.508.624 Retained earnings
JUMLAH EKUITAS 797.381.048.799 791.056.508.624 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 797.384.758.479 791.149.670.995 EQUITY
123
Page 724
The original supplementary financial information
included herein is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 488.654.788 318.773.918 Interest income
Tenaga kerja (106.996.500) (81.518.436) Personnel
Umum dan administrasi (168.963.513) (676.438.127) General and administrative
(275.960.013) (757.956.563)
LABA (RUGI) PROFIT (LOSS) FROM
OPERASIONAL 212.694.775 (439.182.645) OPERATIONS
PENDAPATAN
NON-OPERASIONAL NON-OPERATING INCOME
Pendapatan non-operasional 751.500.000 (99.857.128) Non-operating income
Pendapatan dividen 125.360.345.400 125.360.345.400 Dividend income
126.111.845.400 125.260.488.272
LABA SEBELUM PROFIT BEFORE
PAJAK PENGHASILAN 126.324.540.175 124.821.305.627 INCOME TAX
Beban pajak penghasilan - - Income tax expenses
LABA TAHUN BERJALAN 126.324.540.175 124.821.305.627 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN - - INCOME
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 126.324.540.175 124.821.305.627 INCOME FOR THE YEAR
124
Page 725
The original supplementary financial information
included herein is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal ditempatkan
dan disetor/
Issued and Saldo laba/ Jumlah ekuitas/
paid-in capital Retained earnings Total equity
Saldo 1 Januari 2023 24.240.000.000 761.995.202.997 786.235.202.997 Balance as at January 1, 2023
Laba komprehensif Comprehensive profit
tahun berjalan - 124.821.305.627 124.821.305.627 for the year
Dividen - (120.000.000.000) (120.000.000.000) Dividends
Saldo 31 Desember 2023 24.240.000.000 766.816.508.624 791.056.508.624 Balance as at December 31, 2023
Laba komprehensif Comprehensive profit
tahun berjalan - 126.324.540.175 126.324.540.175 for the year
Dividen - (120.000.000.000) (120.000.000.000) Dividends
Saldo 31 Desember 2024 24.240.000.000 773.141.048.799 797.381.048.799 Balance as at December 31, 2024
125
Page 726
The original supplementary financial information
included herein is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan pendapatan
non-operasional 126.111.845.400 125.260.488.272 Non-operating income received
Penerimaan pendapatan operasional 488.654.788 318.773.918 Operating income received
Pembayaran beban tenaga kerja (114.284.691) (72.104.315) Personnel expenses paid
Pembayaran beban umum dan General and administrative expenses
administrasi (165.289.554) (699.657.919) paid
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 126.320.925.943 124.807.499.956 operating assets and liabilities
Penurunan (kenaikan) dalam aset operasi Decrease (increase) in operating assets
Liabilitas lain-lain (82.164.500) 82.164.500 Other liabilities
Arus Kas Neto Diperoleh dari Net Cash Provided from
Aktivitas Operasi 126.238.761.443 124.889.664.456 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penyertaan saham (4.709.700.000) - Investment
Pembelian aset tetap - (17.000.000) Acquisitions of fixed assets
Arus Kas Neto Digunakan untuk Net Cash Used for
Aktivitas Investasi (4.709.700.000) (17.000.000) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran dividen kas (120.000.000.000) (120.000.000.000) Cash dividend paid
KENAIKAN NETO NET INCREASE IN
KAS DAN SETARA KAS 1.529.061.443 4.872.664.456 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL TAHUN 11.368.996.203 6.496.331.747 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 12.898.057.646 11.368.996.203 AT END OF YEAR
126
Page 727
The original supplementary financial information
included herein is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2024 DAN 2023 DECEMBER 31, 2024 AND 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2024 2023
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4.522.368 4.467 Cash
Giro pada bank lain 143.535.278 368.991.736 Current accounts with other banks
Penempatan pada Bank lain Placements with other banks
yang jatuh tempo dalam 3 bulan with original maturities of 3 months
atau kurang sejak tanggal perolehan 12.750.000.000 11.000.000.000 or less from acquisition date
Jumlah kas dan setara kas 12.898.057.646 11.368.996.203 Total cash and cash equivalents
127
Page 728
2024
Laporan Tahunan
Annual Report
Kantor Pusat | Head office
Mestika Building
Jl. H. Zainul Arifin No. 118
Medan - Sumatera Utara 20112
corsec@bankmestika.co.id
customer.care@bankmestika.co.id
www.bankmestika.co.id
Names mentioned 154 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Indonesia Stock Exchange
p.11 ×4
unresolved
org
Bank Mestika
p.11 ×91
unresolved
org
Bank Indonesia
p.13 ×40
unresolved
org
Bank Mestika’s
p.17 ×12
unresolved
org
Bank Mestika’s Third Party Funds
p.18
unresolved
org
Bank KBMI
p.18 ×5
unresolved
org
Bank Mestika. Bank
p.18
unresolved
org
Bank Mestika. Bank Mestika
p.18 ×2
unresolved
person
Vice
· Director
p.23
unresolved
org
Financial Services Authority
p.26 ×6
unresolved
person
On Equity
· Komisaris
p.26
unresolved
org
Bank Financial Reporting Integrity
p.28
unresolved
person
H. Zainul Arifin
p.32
unresolved
org
Sentral Efek Indonesia
p.32
unresolved
—
Akuntan Publik
· Biro Administrasi Efek
p.32
unresolved
org
PT Raya Saham Registra
p.32
unresolved
person
Budiadi Widjaya
· Akuntan Publik
p.32 ×6
unresolved
org
Bank Predikat
p.34 ×2
unresolved
org
Bank Predicate
p.34 ×2
unresolved
org
Minister of Justice
p.35
unresolved
org
Menteri Kehakiman Republik Indonesia
p.35
unresolved
org
Medan District Court
p.35
unresolved
org
Minister of Finance
p.35
unresolved
org
Menteri Keuangan
p.35
unresolved
org
Kementerian Hukum dan HAM
p.35
unresolved
org
Ministry of Law and Human Rights
p.35
unresolved
org
Minister of Law
p.35
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.35
unresolved
org
Intellectual Property Rights
· Direktur
p.35
unresolved
org
Bank Mestika Logo
p.35
unresolved
org
Bank Devisa
p.36
unresolved
org
Bank Trophy
p.37
unresolved
org
Bank Penukar UPK-
p.37
unresolved
org
Bank Award
p.37
unresolved
org
Bank Indonesia Rank
p.37
unresolved
org
Bank Umum KBMI
p.37
unresolved
org
Bank Perkreditan
p.40
unresolved
org
Bank Umum Swasta Devisa
p.40
unresolved
org
Kementerian
p.40
unresolved
org
Ministry of Hak Asasi Manusia Republik Indonesia Nomor AHU-
p.40
unresolved
—
Refinancing - Shareholder
p.44
unresolved
—
Channeling
p.44
unresolved
—
Channeling Pattern
p.44
unresolved
org
Oil Palm Plantation
p.44
unresolved
—
Short-term Loan
p.44
unresolved
—
Long-term Loan
p.44
unresolved
—
Term Installment Working
p.44
unresolved
org
Executing Working Capital
p.44
unresolved
org
Bank Perkreditan Rakyat
p.45 ×3
unresolved
org
Bank Debtors
p.45
unresolved
org
Bank Mestika. Jangka
p.46 ×2
unresolved
org
Bank Garansi Bank Guarantees Jaminan
p.47
unresolved
org
Bank Persepsi
p.48
unresolved
person
Pemantau Resiko
· Presiden Direktur
p.50
unresolved
person
Operation
· Director
p.50
unresolved
org
PT Putra Jaya Agung Putra Jaya Agung Surabaya
p.53
unresolved
org
PT ABN Amro Bank Indonesia
p.53
unresolved
org
PT ABN Amro Bank
p.53
unresolved
org
PT. Widya Dharma Artha
p.53 ×2
unresolved
org
PT. Widya Dharma
p.61
unresolved
org
PT Raja Garuda Mas
p.65 ×2
unresolved
org
Departemen Administrasi
p.65
unresolved
org
PT Trimitra Sumberbuana
p.65 ×2
unresolved
org
PT Adipoetra
p.67 ×2
unresolved
org
PT Cahaya Pharmin Pulau
p.67
unresolved
org
PT Cahaya Pharmin Siberut Island
p.67
unresolved
org
Departemen Keuangan
p.69
unresolved
org
Akuntan Publik Drs. Katio & Rekan
p.69
unresolved
org
PERURI Corporation
p.71
unresolved
org
PT Lentera Putra Bangsa
p.71
unresolved
org
PT Widya Dhar-ma
p.71
unresolved
org
PT Intan Tangguharta Finance
p.74
unresolved
org
PT Intan Tangguharta
p.74
unresolved
org
Bank Medan
p.74 ×2
unresolved
org
PT Bank Mestika Dharma Risk Management
p.74
unresolved
org
Bank Mestika
2004 - 2005
Dharma
p.74
unresolved
org
Bank Mestika
2005 - 2006
Dharma
p.74
unresolved
org
Bank Mestika Dharma Kepala Bagian Manajemen Risiko
p.74
unresolved
org
PT Bank Mestika Dharma Kepala Bagian Satuan Kerja
p.74
unresolved
org
PT Bank Mestika Dharma Kepala Divisi Satuan Kerja
p.74
unresolved
org
Bank
2012 - 2013
Mestika Dharma
p.74
unresolved
org
Mestika Dharma Tbk
p.74 ×3
unresolved
org
Dharma Tbk
p.76 ×4
unresolved
org
Bank
1992 - 2000
Mestika Dharma
p.78
unresolved
org
PT Bank Mestika Dharma Kepala Divisi Human Capital
p.78
unresolved
org
PT Bank Mestika Staff Teller KCP Cirebon-Medan
p.79
unresolved
org
Bank Mestika
1995 - 1998
Dharma
p.79
unresolved
org
Bank Mestika
1998 - 2000
Dharma
p.79
unresolved
org
Bank
2000 - 2002
Mestika Dharma
p.79
unresolved
org
Bank Mestika
2002 - 2009
Dharma
p.79
unresolved
org
PT Bank Mestika Dharma PJS Kadiv Kredit
p.79
unresolved
org
Bank Exim Medan Balai Kota
p.80
unresolved
org
Bank Exim Medan Balai Kota Asisten RM Kredit
p.80
unresolved
org
Bank Exim Medan
p.80 ×2
unresolved
org
Bank Mandiri Analis Kredit Consumer Loan Business Center
p.80
unresolved
org
Bank Mandiri Wilayah I Medan
p.80
unresolved
org
Bank Mandiri Region I Medan
p.80
unresolved
org
Bank Mandiri Cabang Tebing Tinggi
p.80 ×2
unresolved
org
Bank Mandiri Branch Tebing Tinggi Workflow Manager
p.80
unresolved
org
Bank Mandiri Medan
p.80
unresolved
org
Bank Mandiri Tebing Tinggi Branch
p.81
unresolved
org
PT Bank Mestika Dharma Pimpinan
p.82
unresolved
org
PT Bank Mestika Dharma Capem Asia
p.82
unresolved
org
PT Bank Mestika Dharma Cabang
p.82 ×3
unresolved
org
PT. Metrocom Global
p.84
unresolved
org
Bank ICB Bumiputera Assistant Vice
p.84
unresolved
org
Bank Mestika Pelatihan
p.85
unresolved
org
PT Mestika Benua Mas Masyarakat
p.88
unresolved
org
Bank Regulation. Prosedur
p.91
unresolved
person
Commisioner
· President Director
p.93 ×4
unresolved
org
PT Mestika Benua Mas Shareholder
p.93
unresolved
org
PT Bina Segar Agung
p.93
unresolved
org
PT Bina Segar Agung Shareholder
p.93
unresolved
org
PT Palm Trimitra Indotama
p.93
unresolved
org
PT Palm Trimitra Indotama Shareholder
p.93
unresolved
org
PT Sierah Betung Indah
p.93
unresolved
org
PT Mega Mas Plaza Bangunan Shareholder
p.93
unresolved
org
PT Bogaindo Sukses Mandiri
p.93
unresolved
org
PT Sierah Betung Indah Shareholder
p.93
unresolved
org
PT Mega Indo Perkasa
p.93
unresolved
org
PT Mega Indo Perkasa Shareholder
p.93
unresolved
org
PT Intiland Wahana Cemerlang
p.93
unresolved
org
PT Putramega Deli Indah Shareholder
p.93
unresolved
org
PT Sumber Prima Perkasa
p.93
unresolved
org
PT Cahaya Dharma Anugerah Shareholder
p.93 ×2
unresolved
org
Profile Lembaga Penjamin Simpanan Indonesia Deposit Insurance Corporation
p.160
unresolved
org
Bank Mestika Mestika
p.175
unresolved
org
Bank Bank Mestika
p.175
unresolved
person
Whistleblowing System
· Komisaris
p.178
unresolved
org
Bank Komite Pemantau Risiko
p.178
unresolved
org
Bank Risk Monitoring Commitee
p.178
unresolved
org
Bank Committee
p.178
unresolved
—
Dekom
· Komisaris
p.180
unresolved
org
Kantor Akuntan Publik Leonard
p.182
unresolved
org
Kantor Akuntan Publik Paul Hadiwinata
p.185
unresolved
person
H. Thamrin Lot
p.185
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